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Pelatihan dan Pendampingan Pencatatan Keuangan Masjid Berbasis Aplikasi Media Kusumawardani; Achmad Soediro; Muhammad Farhan; Fardinant Adhitama
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.7

Abstract

The mosque's financial responsibilities can be presented in the financial statements. Generally, the mosque's financial report is a simple financial report that only records income and expenses. The mosque's financial statements have not been based on PSAK 45 and PSAK 109. This problem was also carried out by the Al Hidayah Mosque, Bukit Besar Palembang, South Sumatra. Al Hidayah Mosque still records manually and only records cash flows. Community service activities are carried out to help Al Hidayah Mosque in solving problems. The solution offered is the provision of materials to improve management's understanding in recording financial reports, providing applications that can be used easily. While the implementation method used is interactive discussion in the delivery of material and tutorials on using the application. Based on feedback from participants, the implementation of community service has a positive impact on the management of the Al Hidayah Mosque, especially in increasing the understanding of mosque finances and reducing financial recording problems at the Al Hidayah Mosque. Suggestions that can be given to the management of the Al Hidayah Mosque are to maintain consistency in mosque financial records based on PSAK 45 and PSAK 109
Improving Financial Literacy and the Accuracy of Financial Statement Preparation Among Accounting Personnel and Stakeholders Fardinant Adhitama; Nur Khamisah; Asfeni Nurullah; Nilam Kesuma; Ina Masruroh; Ahmad Fikriyansyah; Muthi'a Handayani; Deta Trinalti Oktavia
Indonesian Journal of Community Engagement Vol. 1 No. 3 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.62

Abstract

Understanding and analyzing financial statements is an essential skill for stakeholders, particularly for managers and accounting staff in a business or company. This community service activity was carried out as an effort to improve financial literacy comprehension among accounting staff and stakeholders. The activity was conducted through a discussion-based method that delivered material on financial literacy and the preparation of financial statements. This program was attended by 30 accounting staff and stakeholders. As a result of this activity, participants gained a deeper understanding of the importance of accurately and thoroughly interpreting financial statement information, as it significantly impacts future decision-making. Overall, a solid grasp of financial statement information and its preparation enables stakeholders to participate more effectively in the management, supervision, and decision-making processes related to the company.
Pengembangan UMKM Melalui Digital Marketing di Kelurahan Karya Jaya II Kecamatan Kertapati Kota Palembang Vivi Usmayanti; Meita Rahmawati; Christian Damar Sagara Sitepu; Fardinant Adhitama; Halia Butra Aini
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rp2tzv57

Abstract

Keterbatasan akses informasi dan teknologi menjadi salah satu kendala utama yang dihadapi pelaku UMKM dalam mengembangkan usahanya. Menyikapi hal tersebut, kegiatan pengabdian kepada masyarakat dilaksanakan di TPA Karya Jaya II dengan fokus pada pelatihan penggunaan Digital Marketing bagi pelaku UMKM. Metode pelaksanaan meliputi penyuluhan, pelatihan praktis, dan pendampingan langsung terkait strategi pemasaran digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan platform digital untuk mendukung aktivitas bisnis mereka. Peserta menunjukkan antusiasme tinggi, yang tercermin dari partisipasi aktif dan minat dalam mengimplementasikan materi pelatihan ke dalam praktik usaha. Kegiatan ini berhasil menumbuhkan rasa percaya diri pelaku UMKM dalam menghadapi tantangan pasar digital. Program ini menjadi langkah awal dalam mendukung transformasi digital UMKM dan diharapkan mampu berkontribusi terhadap peningkatan omzet serta kemajuan ekonomi lokal di kawasan TPA Karya Jaya II.
THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Vivi Usmayanti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10161

Abstract

Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions. Therefore, this study aimed to investigate variables capable of reducing the occurrence of financial statement fraud. It also aimed to examine the influence of Sharia aspects of Islamic banking, such as ICG, SSB, and Sharia Social Responsibility, on fraudulent financial reporting. To achieve these objectives, data were obtained from 125 samples from Islamic banking companies during the period 2012-2022. Logistic regression analysis was also conducted. The results showed that Islamic Corporate Governance had a positive influence on fraudulent financial reporting, while Sharia Supervisory Board and ISR had no significant influence on fraudulent financial reporting.