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All Journal Jurnal Pendidikan Akuntansi (JPAK) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Office Administration : Education and Practice
Adinata, Restu Eri
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Economics, Econometrics & Finance Education Social Sciences

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Enhancing Village Empowerment: Strategic Analysis of Using the Siskeudes Application in Bungah Village Salam, Ubidas; Dzikrullah, Muhammad Tival; Febriyanti, Dika Putri; Adinata, Restu Eri
Journal of Office Administration : Education and Practice Vol. 3 No. 1 (2023): May
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/joaep.v3n1.p36-51

Abstract

This study aimed to determine the application of the Siskeudes application in Bungah Village. The descriptive case study methodology is used in qualitative investigations. Data was collected through private practice, record keeping, and written interviews. Both primary and secondary data were collected. Including written interviews with selected informants and primary research data collected using the SISKEUDES application. Regarding secondary data, researchers found documents in Bungah Village containing information about the population, leadership structure, and past financial reports. Village financial management must be genuine, orderly, effective, and efficient before cash can be allocated. The Village Financial System application helps the community in its obligation to prepare financial reports (Siskeudes). Village officials had difficulty using the siskeudes application when it was implemented in Bungah Village. This study tries to identify the application of the SISKEUDES application in financial management considering the real limitations that occur in the field. Assistance and observation are used to carry out the implementation method which is then described qualitatively. As a result, the Siskeudes program facilitates villages for processing system-based financial reports, but their dissemination is limited by the competence of human resources and substandard village infrastructure. With proper use, this application can be an effective tool in supporting efforts to achieve sustainable development goals at the village level.
Analisis Daya Saing Ekspor Komoditi Unggulan Perkebunan Indonesia di Pasar Internasional Hidayati, Berlina; Devi, Hervina Renovaka Pradev; Hermanto, Febrika Yogie; Adinata, Restu Eri
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 2 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i2.26388

Abstract

This research aims to determine the competitiveness value of Indonesia's exports in plantation commodities during 2018 - 2022. This research is motivated by the increasing growth in the production volume of Indonesian plantation commodities, so it is necessary to examine whether this growth is also accompanied by the value of competitiveness in the international market. This research uses import-export data obtained from the United Nation Commodity Trade and the Revealed Comparative Advantage (RCA) analysis method. The research results show that Indonesian exports of palm oil, rubber, copra and coffee consistently have high competitiveness in the international market. However, clove and pepper commodities will experience a decline or low competitiveness in 2022 with values ​​of 0.2 and 0.9. The competitiveness of Indonesia's exports in plantation commodities remained strong during the pandemic and was able to become a pillar of the economy. This indicates that the government needs to pay attention to the plantation sector in a sustainable manner
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Co-Authors Berlina Hidayati Devi, Hervina Renovaka Pradev Dzikrullah, Muhammad Tival Eni Wuryani Febrika Yogie Hermanto Febriyanti, Dika Putri Ni Nyoman Alit Triani Salam, Ubidas