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All Journal Asian Journal of Accounting Research PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Accounting Science Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Review of Management and Entrepreneurship AJAR (Asian Journal of Accounting Research) (e-Journal) JUKESHUM: Jurnal Pengabdian Masyarakat Buletin Abdi Masyarakat (BAM) Economic Reviews Journal Abadi: Jurnal Ahmad Dahlan Mengabdi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Social Comunity Services Jurnal Ilmiah Akuntansi Jurnal Pengabdian Kepada Masyarakat Tintamas: Jurnal Pengabdian Indonesia Emas
Sarah Yuliarini, Sarah
Universitas Wijaya Kusuma Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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STRATEGI PENGELOLAAN RISIKO: MENGURANGI KERUGIAN PERUSAHAAN DARI PESANAN GAGAL BAYAR DAN STOCK YANG TIDAK SEIMBANG  DENGAN  PENDEKATAN KERANGKA COSO (STUDI KASUS : PT. SIGNAL NIAGA INDONESIA) Dinda Putri Lestari; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0d49qq31

Abstract

Increasingly fierce business competition demands companies to be able to manage risks strategically and in a structured manner. This study aims to analyze the risk management strategies implemented by PT. Signal Niaga Indonesia in dealing with defaulted orders and stock imbalances, using the COSO framework approach. The issues raised include excess stock due to unilateral cancellations by customers and the risk of default from the payment term system. The research method used is descriptive qualitative with a case study approach, through observation, interviews, and documentation. The results of the study indicate that the implementation of the five main components of the COSO framework-namely the control environment, risk assessment, control activities, information and communication, and monitoring-can help companies identify and control risks more effectively. Recommended strategies include evaluating customer creditworthiness, updating the stock recording system, and strengthening internal regulations. The implementation of these strategies has been proven to minimize financial losses and improve the company's operational efficiency. These findings are expected to serve as a reference for other distribution business actors in building a more adaptive and sustainable risk management system.
PENGARUH FRAUD TRIANGLE THEORY TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Rinda Harunsari; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1fpnmq93

Abstract

Management manipulates financial statements to produce reports that do not reflect the actual condition. This practice has become increasingly common, including among pharmaceutical companies listed on the Indonesia Stock Exchange. The Fraud Triangle theory proposed by Donald Cressey (1953) includes the element of pressure, represented by financial targets (ROA) and external pressure (LEV); opportunity, represented by industry nature (Receivable); and rationalization, represented by total accruals to total assets (TATA). This study examines four factors suspected of influencing financial statement fraud. Fraud is measured using the Beneish M-Score to detect indications of report manipulation. Using a quantitative method and an associative research design, the sample consists of 24 pharmaceutical companies listed on the Indonesia Stock Exchange during 2021–2023, resulting in 72 observations selected through purposive sampling. Analysis using binary logistic regression in SPSS 26 shows that industry nature (Receivable) and rationalization (TATA) affect financial statement fraud. In contrast, financial targets (ROA) and external pressure (LEV) do not affect financial statement fraud.
Improving The Capacity of Learning Financial Literacy and Environmental Aspects in Early Childhood: Meningkatkan Kapasitas Pembelajaran Literasi Keuangan dan Aspek Lingkungan pada Anak Usia Dini Yuliarini, Sarah; Purwitasari, Fadilla; Popiyanto, Yudha
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1233

Abstract

Holistic Integrative (HI) for the implementation of IKM at the kindergarten/early childhood education/playgroup level and equivalent, which focuses on the development of student learning outcomes encompassing competencies (literacy and numeracy) and character, will still be mandatory to implement by 2024 at the latest. The PKM program will provide opportunities for lecturers in the fifth IKU, namely the Work Results of Lecturers Used by the Community, by designing experiential learning methods using supporting Educational Play Tools (APE) as learning media to be developed to support students' financial literacy skills in management. Financial literacy and aspects of the physical and non-physical/social environment are important components of life. Both interact with each other in daily life, especially regarding the effectiveness and efficiency of energy use, which impacts the family's financial allocation. This helps accelerate the transformation from the 2013 Curriculum and/or the 2013 Emergency Curriculum to the IKM.
Pengaruh Pengungkapan Environmental, Social, Governance Terhadap Nilai Perusahaan Dengan Gender Diversity Sebagai Variabel Moderasi Pradika, Akbar Widya; Wany, Eva; Yuliarini, Sarah
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.338

Abstract

Pengungkapan ESG adalah suatu metode dalam menilai sebuah keseriusan perusahaan dalam menjunjung tinggi nilai keberlanjutan. Penelitian ini bertujuan untuk menguji unsur-unsur Environmental, Social, Governance yang mempengaruhi nilai perusahaan dengan gender diversity sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Pemilihan sampel menggunakan pendekatan purposive sampling, dengan kriteria perusahaan yang mengungkapkan skor Environmental, Social, Governance pada situs bloomberg.com pada tahun 2015-2023, sedangkan nilai perusahaan diperoleh dari data laporan keuangan yang dapat diakses melalui idx.com. Berdasarkan kriteria tersebut, diperoleh sampel sebesar 228 data dari perusahaan selama tahun 2015 sampai dengan 2023. Teknik analisis yang digunakan yaitu dengan menggunakan smartpls, dan pengujian hipotesis melalui bootstrapping. Hasil penelitian menunjukkan bahwa unsur environmental, social berpengaruh negatif terhadap nilai perusahaan sedangkan governance berpengaruh positif terhadap nilai perusahaan. Gender diversity hanya memoderasi unsur governance. Temuan ini mengindikasikan environmental dan social belum dapat meningkatkan nilai perusahaan dikarenakan belum optimalnya perusahaan dalam menjalankan kebijakannya. Sedangkan governance dapat mempengaruhi dikarenakan tata kelola perusahaan adalah inti dari sebuah perusahaan dalam menentukan arah strategis. ESG mungkin masih suatu hal yang belum umum diterapkan di perusahaan, namun dengan diungkapkannya ESG memberikan dampak positif khususnya pada keberlanjutan usahanya.
Penyuluhan Pengembangan Karakter Anak Usia Dini Melalui Literasi Keuangan Dan Aspek Lingkungan Pada Guru Di TK/SD Islam Restu Ibu Di Kecamatan Sukun, Kota Malang Yuliarini, Sarah; Purwitasari, Fadilla; Ariska, Ricky Angga
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.4723

Abstract

Literasi aspek lingkungan dan keuangan perlu ditanamkan pada anak sejak usia dini adalah untuk mendukung sekolah dalam bertransformasi dari kurikulum 2013 ke Merdeka Belajar dan model pola asuh (parenting) terkait konsumsi sumber daya karena dua hal ini merupakan dua keping uang yang saling berkaitan, efisiensi penggunaan sumber daya (energi dan air), dampak lingkungan pada alokasi keuangan rumah tangga. Dampak pola asuh yang kurang lengkap terkait dua hal di atas menyebabkan kurang percaya diri individu dalam perencanaan keuangan pada saat dewasa dan kurang sensitif terhadap lingkungan hidupnya. Tujuan penyuluhan literasi pada anak-anak tingkat TK dan SD untuk penunjang pengembangan kurikulum Merdeka Belajar Tingkat TK dan SD mencakup kompetensi dan karakter.
Pelatihan Desain Canva Sederhana Untuk Pengembangan Sekolah Di TK Dan SD Islam Restu Ibu Yuliarini, Sarah; Ariska, Ricky Angga; Purwitasari, Fadilla
Ahmad Dahlan Mengabdi Vol 3 No 2 (2024): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v3i2.122

Abstract

Kebutuhan sebuah sekolah akan media pembelajaran dua dimensi yang menarik semakin tinggi, yang membuat kemampuan penyediaan media pembelajaran yang berkualitas menjadi tolak ukur baik atau buruknya kualitas sebuah sekolah. Karena itu, diperlukan sebuah keahlian untuk membuat media pembelajaran yang menarik. Bagi sekolah dengan peserta didik yang berasal dari keluarga dengan kemampuan ekonomi terbatas, maka masalah anggaran menjadi salah satu pertimbangan dalam penyediaan media pembelajaran. Oleh karena itu, pelatihan desain dengan menggunakan Canva diharapkan dapat menjadi solusi penyediaan media pembelajaran yang menarik namun terjangkau. Hasil kegiatan pengabdian yang dilaksanakan di TK dan SD Islam Restu Ibu, Kota Malang mendapatkan respon yang baik. Hingga setahun setelah pelaksanaan kegiatan, para guru masih menggunakan keahlian yang diajarkan untuk membuat media pembelajaran yang menarik bagi para peserta didik.
Pelatihan pemanfaatan AI untuk personal branding siswa SMA Ibnu Sina Malang Ariska, Ricky Angga; Yuliarini, Sarah; Purwitasari, Fadilla
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 3 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i3.2352

Abstract

In the rapidly evolving digital age, learning artificial intelligence (AI) is essential. Many AI technologies have already been developed to support operational activities across fields such as education, design, and business. However, the importance of learning AI extends beyond its use in daily activities. AI offers benefits such as opening up exciting career opportunities, sparking inspiration and innovation in creative fields, and more. High school students can use AI to prepare for their schooling and post-graduation activities. Therefore, high school students should be guided to optimize AI to build their personal branding, thereby providing added value to high school graduates. The community service activity was held at Ibnu Sina High School in Malang, with 12th-grade students as the audience. The method used is training and practice. Students were taught to use and maximize the AI features available in Canva and Gamma. Only a few students were already using these applications but had not yet fully utilized their features. The expected outcome of this training is to equip students with digital and AI skills that can be applied as students, employees, or entrepreneurs.
PENGARUH FINANCIAL LITERACY DAN GAYA HEDONISME TERHADAP FINANCIAL BEHAVIOR DENGAN FINTECH SEBAGAI MODERASI PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA Della Nur Octavia; Sarah Yuliarini
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/8prq3912

Abstract

This study aims to examine the influence of financial literacy and hedonistic lifestyle on students' financial behavior, as well as the role of financial technology as a moderating variable in this relationship. The research was conducted using a quantitative method. The type of data used in this study is primary data collected through the distribution of questionnaires to 153 active students of the Accounting undergraduate program at Wijaya Kusuma University Surabaya. The data analysis technique uses Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the assistance of SmartPLS 4 software. The results of the study indicate that financial literacy has a positive effect on financial behavior, while a hedonistic lifestyle has a negative effect. Fintech has been proven to moderate both relationships, strengthening the positive relationship between financial literacy and financial behavior as well as enhancing the negative impact of a hedonistic lifestyle on financial behavior.
Pelatihan penggunaan Canva bagi guru guna meningkatkan kualitas pembelajaran di SMP Katolik Don Bosco Semboro, Kabupaten Jember Purwitasari, Fadilla; Ariska, Ricky Angga; Yuliarini, Sarah
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 3 No. 1 (2026): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v3i1.2391

Abstract

Creating engaging teaching materials is an essential aspect of the learning process. However, this isn't easy to achieve in the field at present, including at Don Bosco Catholic Junior High School in Semboro. One reason is that the academic community struggles to obtain engaging teaching materials. One way to solve this problem is by designing teaching materials. To solve this problem, the community service team proposed providing Canva usage training for the academic community of Don Bosco Catholic Junior High School in Semboro. This training is conducted using the demonstration method. The first step was to provide detailed instructions for accessing Canva accounts and using its various features. The next step was to have participants practice using Canva to create engaging teaching materials. The results of this training using the demonstration method show that participants were able to produce engaging teaching materials in Canva by the end of the training.
The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as a Moderating Variable: Case Study of Manufacturing Companies in 2021 to 2023 Akhsan, Abdillah; Wany, Eva; Yuliarini, Sarah
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1085

Abstract

This study aims to analyze the influence of financial distress and environmental uncertainty on tax avoidance. As well as analyzing the moderation effect of business strategies on the influence of financial distress and environmental uncertainty on tax avoidance. This study includes quantitative research, the population is a manufacturing company in IDX in 2021 – 2023, the determination of samples uses purposive sampling. The sample is 81 companies. Using secondary data. Data analysis uses Moderated Regression Analysis (MRA). The results of the study concluded that financial distress had a significant effect on tax avoidance in manufacturing companies in 2021 – 2023. However, environmental uncertainty has no effect on tax avoidance in manufacturing companies in 2021 – 2023 while business strategy moderates the influence of environmental uncertainty and financial distress on tax avoidance in manufacturing companies in 2021 – 2023.
Co-Authors Akhsan, Abdillah Ari Kamayanti Ayu Widjayanti Budi Prayitno Della Nur Octavia Dinda Putri Lestari Effendi, Helmy Ferdiansyah Eva Wany Eva Wany, Eva Fajar Alif Ardiansyah Gultom, Desi Monarista Inayati, Titik Ku Nor Izah Bt Ku Ismail Ku Nor Izah Ku Ismail, Ku Nor Izah Pradika, Akbar Widya Purwitasari, Fadilla Ricky Angga Ariska, Ricky Angga Rinda Harunsari Rizki Listyono Putro Suharnanik Suharnanik Tantri Bararoh Tantri Bararoh YUDHA POPIYANTO