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All Journal Jurnal Kajian Akuntansi dan Auditing JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Kajian Akuntansi
Afriani, Selfi
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Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Peningkatan Literasi Keuangan dan Penyusunan Laporan Keuangan Mesjid Al-Amin Desa Sei Mencirim, Kecamatan Sunggal Kab. Deli Serdang, Sumatera Utara Afriani, Selfi; Hubbul Wathan; Marlya Fatira; Rizki Syahputa
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i1.2089

Abstract

Increasing Financial Literacy and Preparing Financial Reports for the Al-Amin Mosque aims to provide sharia financial literacy and help the mosque's financial reports to be prepared in accordance with accounting standards, especially ISAK 35 and well published. Currently the mosque is in the expansion renovation stage which has been going on for three years, but the progress of building the mosque is only 20%. Mosque financial reports and development financial reports are recorded conventionally and simply, which can only be seen on the al-Amin mosque notice board. Likewise, the management's understanding of financial literacy is indicated by the mosque's funds still being kept in conventional banks and the mosque's financial management is limited to mosque operational activities and the mosque management is also less active in Islamic finance-themed recitations so that if you look at the current progress of mosque construction it is directly proportional to the condition. Financial reports for both mosques and construction are not well published. The aim of the service activity is to educate and provide training to Al-Amin Mosque BKM administrators as well as Mosque BKM around Sei Mencirim Village about the obligation to prepare mosque financial reports in accordance with ISAK 35. In order to run the activities smoothly, the service team carried out data collection techniques by interviewing the Mosque BKM and direct survey by visiting the mosque location. The implementation method is by providing assistance in making financial reports to Accounting standards and sharia financial literacy training. The solution provided is by transferring knowledge and training in making financial reports according to ISAK 35 Accounting Standards, providing facilities in the form of Android televisions equipped with digital-based applications and providing teaching to the mosque BKM to make mosque financial reports using Excel referring to ISAK 35. Television can also display prayer schedules, Friday preacher schedules and other information regarding the condition of the mosque.
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS Fadhilah, Afifah; Deliana, Deliana; Rahman, Abdul; Afriani, Selfi
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8245

Abstract

Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian Stock Exchange (IDX) over the observation period of 2020-2024. This research is structured based on the Fraud Pentagon theory, which integrates five elements: Pressure, Opportunity, Rationalization, Compentence, and Arrogance, by testing variables related to these elements. The sampling method used purposive sampling, resulting in 78 companies meeting the criteria from 166 companies. Logistic regression analysis was used with SPSS version 29 software. The results showed that external pressure significantly influenced financial statement fraud, while financial stability, financial target, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections did not significantly influence financial statement fraud. The overall conclusion of this stud is that among the various elements of the Fraud Pentagon tested, only the Pressure element, specifically measured by External Pressure, proves to be a significant driving factor for financial statement fraud in the Consumer Cyclicals sector on the IDX.
EFFECT OF AUDIT ROTATION, AUDIT COMMITTEE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY Nurfaadila, Yasmin; Deliana, Deliana; Afriani, Selfi; Syahputra, Rizki
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 1 (2026): April 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v22i1.285

Abstract

This study aims to examine the effect of audit rotation, audit committee, and auditor specialization on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs secondary data obtained from the companies’ annual reports and the official website of the Indonesia Stock Exchange. The sampling technique used is purposive sampling. Based on the predetermined criteria, 81 companies were selected as the sample with a five-year observation period, resulting in a total of 405 observations. Data were collected through the documentation method and analyzed using logistic regression with the assistance of SPSS version 27. The results indicate that audit rotation does not have a significant effect on audit quality. Meanwhile, the audit committee has a positive effect on audit quality. Auditor specialization also shows a positive and significant effect on audit quality in financial sector companies listed on the Indonesia Stock Exchange.  
Co-Authors Abdul Rahman Deliana, Deliana Fadhilah, Afifah Hubbul Wathan Marlya Fatira AK Nurfaadila, Yasmin Rizki Syahputa Syahputra, Rizki