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All Journal Jurnal Aktiva : Riset Akutansi dan Keuangan JES (Jurnal Ekonomi STIEP) Jurnal Akuntansi dan Keuangan Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Napiajo Napiajo
STIE Pontianak
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pelatihan Penyusunan Laporan Keuangan Berbasis Aplikasi Excel untuk Pengurus Masjid Jami'ul Jihad Siantan Hilir Kecamatan Pontianak Utara: Pengabdian Iswanto Iswanto; Ishak Ishak; Nurul Septya Magisa; Fransiska Ekobelawati; Napiajo Napiajo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4664

Abstract

Pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pengurus Masjid Jami’ul Jihad Siantan Hilir, Kecamatan Pontianak Utara, dalam menyusun laporan keuangan yang tertib, transparan, dan mudah diverifikasi melalui pemanfaatan Microsoft Excel. Metode pelaksanaan menggunakan pelatihan partisipatif berbasis praktik (hands-on) yang dipadukan dengan pendampingan. Tahapan kegiatan mencakup analisis kebutuhan dan pemetaan alur penerimaan–pengeluaran, penyusunan daftar pos akun sederhana, pengembangan template Excel dan SOP pencatatan–pengarsipan, pelatihan inti, praktik menggunakan transaksi riil, serta monitoring awal implementasi. Kegiatan diikuti oleh 18 pengurus masjid. Evaluasi pre-test dan post-test menunjukkan peningkatan kompetensi peserta dari rata-rata 56,30 menjadi 82,70 (naik 26,40 poin atau 46,90%). Sebanyak 83% peserta (15 dari 18 orang) mampu melakukan input transaksi dan rekap bulanan secara mandiri setelah pendampingan. Luaran utama berupa template Excel final, SOP ringkas 1–2 halaman, struktur folder arsip digital, serta satu paket laporan bulanan periode uji coba (November 2025). Efisiensi penyusunan laporan meningkat dari sekitar 6 jam menjadi sekitar 2 jam per periode, dan proses rekonsiliasi kas berhasil dituntaskan dengan selisih 0 setelah perbaikan klasifikasi serta koreksi input.
The Impact of Political Decisions, IFRS Convergence and Political Connections on Real Earnings Management: The Moderating Role of Audit Quality Whilis Aziz Panji Pamungkas; Lismawati Hasibuan; Yopy Ratna Dewanti; Napiajo; Riani Tanjung
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.13167

Abstract

                This study aims to investigate the effect of International Financial Reporting Standards (IFRS) convergence and political connections on Real Earnings Management, with audit quality as a moderating variable. The phenomenon of real earnings management is a serious concern because it is difficult for regulators to detect compared to accrual earnings management. Using agency theory as a theoretical basis, this study analyzes how global accounting standards and a company's political proximity influence managerial decisions in manipulating operational activities. The results of the literature synthesis indicate that although IFRS convergence aims to increase transparency, the presence of political connections often creates protection for managers to engage in opportunism. Audit quality, proxied by reputable external auditors (Big Four), is expected to mitigate such behavior. This study contributes to regulators in evaluating the effectiveness of accounting standards and supervision of companies with close ties to political power.
Co-Authors Audisty Prana Hardayu Desyana, Gita Djunita Permata Indah Fransiska Ekobelawati Hamzani, Umiaty Ikhsan, Syarbini Ishak ishak ishak Iswanto Iswanto Lia Nurina Lia Nurina Marjono Marjono Marjono Marjono Nurina, Lia Nurul Septya Magisa Raihanah Beananda, Siti Raja Sabaruddin Riani Tanjung Serini, Anjelina Syarif Ahmadin Whilis Aziz Panji Pamungkas Yopy Ratna Dewanti