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All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Terapan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Fairness IIJSE Sriwijaya Accounting Community Services IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Media Kusumawardani, Media
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Strengthening Islamic Financial Literacy among Majelis Taklim in Seberang Ulu II District, Palembang Soediro, Achmad; kusumawardani, media; aspahani; Maysaroh, Watim
Sricommerce: Journal of Sriwijaya Community Services Vol. 7 No. 1 (2026): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v7i1.244

Abstract

This community engagement initiative addresses the socio-economic and religious challenges faced by residents of 16 Ulu Urban Village, Seberang Ulu II District, Palembang (Badan Pusat Statistik Kota Palembang, 2024)(Kecamatan SU II, 2024). Drawing on field observations, semi-structured interviews with community leaders and the management of the Salam Insaniyah Foundation, and corroborated by official district-level data, the study identifies two interrelated structural issues: persistently low levels of Islamic financial literacy and the limited involvement of women in sharia-based financial decision-making. The findings align closely with the extant literature in three critical respects: (1) inadequate Islamic financial literacy as a key determinant of economic precarity among low-income households; (2) the strategic role of women’s empowerment as household-level economic agents within the sharia economic framework; and (3) the urgent need for systematic integration between sharia literacy initiatives, Islamic microfinance institutions, and social finance instruments particularly zakat and waqf to advance social justice and financial inclusion. Overall, the intervention is empirically grounded, contextually responsive, and demonstrates strong potential to foster long-term outcomes, including the development of sharia conscious communities and economically as well as spiritually resilient micro, small, and medium enterprises (MSMEs).
Pengaruh perubahan aturan pada hubungan Akrual Diskresioner Positif dan Negatif Terhadap Penundaan Pelaporan Keuangan Perbankan Desri Yanto; Media Kusumawardani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3465

Abstract

ABSTRACT This study examines the impact of regulatory changes on financial reporting delays with earnings management moderated by the COVID-19 pandemic in Indonesia. This quantitative study is based on the study population, namely all 47 banking companies, while the research sample listed on the Indonesia Stock Exchange in 2020-2024 amounted to 35 (175) companies in the research period from 2020 to 2024. This study uses purposive sampling as a data collection method, the data used are the financial statements of banking companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses earnings management variables that use positive and negative earnings management, variables of financial reporting delays, COVID-19 conditions, company size and ROA ratio. The study was tested using multiple regression with SPSS27 test tool, the results of this test indicate that Positive Discretionary Accruals have a positive effect on Financial Reporting Delays, Negative Discretionary Accruals have no effect on Financial Reporting Delays, Positive Discretionary Accruals moderated by the COVID-19 variable have a positive effect on Financial Reporting Delays, and Negative Discretionary Accruals moderated by the COVID-19 variable have no effect on Financial Reporting Delays. The results of the study indicate that the decline in profits during the pandemic is considered normal due to sluggish macroeconomic conditions. Therefore, the interaction between the crisis and negative earnings management does not trigger significant audit delays. Keywords: Banking Company; Financial Reporting Delays; Negative Discretionary Accruals; Positive Discretionary; Accruals;.
Peran Komite Audit terhadap Fraudulent Financial Reporting Kusumawardani, Media; Soediro, Achmad; Adhitama, Fardinant
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20367

Abstract

Latar Belakang: Kegiatan fraudulent financial reporting merupakan tindakan penipuan yang sering dilakukan. Kecurangan pelaporan keuangan menimbulkan banyak kerugian bagi beberapa pihak. Penelitian ini dilakukan untuk mencari faktor-faktor yang dapat mengurangi kecurangan pelaporan keuangan. Salah satu faktor yang ingin diuji adalah komite audit. Penelitian ini menguji komponen komite audit (size, expertise, meet, gender diversity) pada kecurangan laporan keuangan (fraudulent financial reporting).Tujuan: Tujuan penelitian ini adalah untuk menguji pengaruh komite audit khususnya variabel komite audit (size), komite audit (expertise), komite audit (meet), komite audit (gender diversity) terhadap fraudulent financial reporting.Metode Penelitian: Jenis penelitian ini adalah kuantitatif dan menggunakan data sekunder laporan keuangan perusahaan manufaktur tahun 2018-2021. Populasi penelitian adalah perusahaan manufaktur pada Bursa Efek Indonesia tahun 2018-2021. Sampel penelitian menggunakan metode purposive sampling yang menghasilkan sampel sejumlah 492. Analisis penelitian yang digunakan adalah analisis regresi logistik. Hasil Penelitian: komite audit (expertise) yang menggambarkan keahlian komite audit terbukti mempunyai pengaruh negatif terhadap fraudulent financial reporting, sedangkan komite audit (size, meet, gender diversity) tidak mempunyai pengaruh terhadap fraudulent financial reporting.Keaslian/Kebaruan Penelitian: memasukkan variabel gender diversity (komite audit) dalam menguji dampak perempuan pada komite audit pada fraudulent financial reporting yang diukur menggunakan jumlah perempuan yang terlibat pada anggota tim komite audit, sedangkan penelitian sebelumnya menggunakan pengukuran dummy. Kebaharuan lain pada penelitian ini adalah menguji komponen komite audit size, expertise, meet dan gender diversity dalam satu model penelitian fraudulent financial reporting.
Co-Authors Abdul Bashir ABDUL BASHIR, ABDUL Achmad Soediro Adhitama, Fardinant Adhitama, Fardinant Adhitama, Fardinant Adhitama Adhitama, Ferdinant ASPAHANI ., ASPAHANI Budiman, Anton Indra Budiman, Anton Indra Desri Yanto Dinda Safira Dwinanda, Fadhilah Dwirini Dwirini Dwirini, Dwirini Ermadiani, Ermadiani Fairuz Awwabi Ahmad Fardinant Adhitama Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Kesuma, Nilam Kosim, Abu Lakilaki, Eogenie Maysaroh, Watim Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Patmawati Patmawati, Patmawati Pratama, Ahmad Rasyid Redho Soediro, Achmad Sri Maryati Sri Maryati Syafira, Nabila Tjandrakirana, Rina Vika Fitranita Wijayanti, Indah Oktari Yanto, Desri