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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Innovative: Journal Of Social Science Research Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat
Agung Wijanarko, Agung
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Entrepreneurial Competence and Entrepreneur Profile for MSME Empowerment Program in Sukoharjo Regency Wijanarko, Agung; Suryono, Joko
Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat Vol. 2 No. 2 (2024): Jurnal Inovasi dan Pengembangan Hasil Pengabdian Masyarakat (December)
Publisher : CV. BImbingan Belajar Assyfa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61650/jip-dimas.v2i2.652

Abstract

In the information age, most MSMEs in Sukoharjo Regency face increasingly competitive business conditions. Information disclosure is both an opportunity and a challenge for the sustainability of their businesses. Many of their businesses are still in the pilot stage, and only a few can upgrade. This is because there are still many obstacles faced by entrepreneurs, such as (1) a weak understanding of business vision and mission planning, (2) a weak understanding of measuring the achievement of goals and objectives, (3) a weak understanding of the importance of self-capacity building and sustainable business development strategies. This empowerment is carried out by providing practical knowledge and strengthening entrepreneurial competencies. The empowerment outcomes are as follows: (1) strengthening understanding of business vision and mission planning, (2) strengthening understanding and ability to set and measure the achievement of business goals and objectives, (3) strengthening self-competence and guiding participants to design a blueprint for sustainable business strategies.
The Influence of CEO Tenure on Earnings Management WIjanarko, Agung; Cahyono, Ari Nugroho; Susilawati, Made; Santoso, FahrulImam; Pardede, Mahadi
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10479

Abstract

Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif mengenai masa jabatan CEO dan Manajemen Laba (Jonathan Sarwono, 2016). Data yang digunakan dalam penelitian ini tergolong data primer yang peneliti peroleh dari penyebaran kuesioner online kepada 300 CEO perusahaan BUMN dan swasta yang tersebar di seluruh Indonesia. Data yang digunakan dalam penelitian ini dianalisis menggunakan alat analisis smart PLS 4.0. Hasil pada artikel ini menunjukkan variabel CEO Tenure memang mempunyai hubungan positif dan mempunyai pengaruh signifikan terhadap Manajemen Laba karena nilai P-Values ​​bernilai positif dan berada di bawah tingkat signifikansi 0,05 yaitu 0,021. Dengan demikian hipotesis dalam penelitian ini diterima dan dapat dibuktikan
Enhancing Mosque Financial Transparency through a Mobile System under ISAK 35 Anan, Edy; Zoniarti, Zoniarti; Wijanarko, Agung
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5520

Abstract

Purpose: This study develops a mobile-based financial reporting system for mosques under ISAK 35 to improve the reporting quality and donor trust through real-time updates. Methodology/approach: Using the Rapid Application Development (RAD) method, this study covers system requirement analysis, design, implementation, and testing. Data were collected through observations, Focus Group Discussions (FGDs) with mosque administrators, and literature reviews. Usability was tested using black-box and task-based evaluations. Results: The system generates ISAK 35–compliant reports, including statements of financial position, comprehensive income, cash flow, and changes in net assets. This enables real-time recording and reporting, thereby improving transparency and efficiency. Usability testing showed that administrators found the system to be intuitive and useful, although some struggled with adjustment entries. The system also improves financial literacy and donor confidence. Conclusions: The ISAK 35–based mobile system strengthens mosque financial reporting and offers a practical and replicable model for nonprofit entities. Limitations: The system is limited by database capacity (200 MB, 500 rows), lacks integration with digital payment tools (e.g., QRIS), and does not fully support multi-user or multi-entity functions. Limited accounting knowledge among administrators also affects usage. Contributions: This study presents a digital financial management prototype that integrates ISAK 35 with mobile technology to build donor trust and improve responsible reporting. The model can be adapted for other nonprofits, such as churches, foundations, and NGOs.
Co-Authors Anan, Edy Cahyono, Ari Nugroho guendra kusuma wardhana, guendra kusuma Joko Suryono Made Susilawati Nia Saurina Pardede, Mahadi Santoso, FahrulImam Zoniarti, Zoniarti