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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat
Erlina Widayanti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Pelatihan Penyusunan Laporan Keuangan Berbasis Microsoft Excel Menuju UMKM Naik Kelas Dian Sulistyorini Wulandari; Nining Yuningsih; Erlina Widayanti; Salmiya Kartika
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 1 (2024): Februari : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i1.352

Abstract

Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.
Does Audit Quality Strengthen the Impact of ESG Disclosure on Earnings Management? Empirical Evidence Edi Triwibowo; Erlina Widayanti; Thofa Hanif Aditya
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i2.2490

Abstract

The increasing adoption of Environmental, Social, and Governance (ESG) disclosure has intensified academic and professional interest in its role in enhancing financial reporting quality. Nevertheless, empirical evidence regarding the relationship between ESG disclosure and earnings management remains inconclusive, suggesting that additional governance mechanisms may influence this relationship. This study investigates the effect of ESG disclosure on earnings management and examines whether audit quality strengthens this relationship. The study employs a quantitative explanatory research design using panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sample is selected using purposive sampling based on data availability and reporting consistency. Panel data regression with moderated regression analysis is employed to test the direct and moderating effects, while firm size, leverage, profitability, and firm age are included as control variables. The findings indicate that ESG disclosure significantly reduces earnings management, suggesting that firms with more comprehensive sustainability disclosure exhibit higher financial reporting quality. Furthermore, audit quality strengthens the negative relationship between ESG disclosure and earnings management, indicating that high-quality external audits enhance the credibility of sustainability reporting and limit managerial opportunistic behavior. These findings contribute to the literature on corporate governance and sustainability reporting while providing practical implications for regulators, investors, auditors, and corporate managers seeking to improve reporting transparency and accountability.
Co-Authors Dian Sulistyorini Wulandari Edi Triwibowo Nining Yuningsih Salmiya Kartika Thofa Hanif Aditya