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All Journal Jurnal Prajaiswara Jurnal Pengabdian Masyarakat Bestari (JPMB)
Assobary, Alfanna Ibnu
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Empowerment of Culinary Potential in the Community of Tanjung Lanjut, Continued Muaro Jambi Assobary, Alfanna Ibnu; Silalahi, Resita Grace Nauly Br; Maisyarah, Nyimas Dian; Nabila, Repa; Komaronnisa, Basrida; Berlian, Putri
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12405

Abstract

Tanjung Lanjut Village has untapped potential, both in terms of natural beauty, as well as abundant natural resources that are not widely known by the local community, especially dragon fruit. Dragon fruit is an agricultural commodity that is increasingly popular among the community. Dragon fruit not only has a delicious taste, but is also rich in nutrients and health benefits. However, community empowerment in Tanjung Lanjut Village in processing the potential of the Dragon Fruit itself has not been optimal. By conducting community service and involving the community in decision-making, this program aims to help the local community benefit from the creative economy sector, especially in the culinary field.
The Moderating Role of Audit Quality in the Relationship between Good Corporate Governance and Leverage on Financial Statement Integrity Assobary, Alfanna Ibnu; Yudi, Yudi; Ridwan, Muhammad
Jurnal Prajaiswara Vol. 7 No. 1 (2026): April 2026
Publisher : Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55351/prajaiswara.v7i1.269

Abstract

Introduction/Main Objectives: he integrity of financial statements is essential for maintaining investor and creditor confidence, particularly in capital-intensive sectors such as infrastructure. Background Problems: Recurrent financial reporting scandals in Indonesia, including cases involving major state-owned enterprises, indicate weaknesses in corporate governance and external audit effectiveness. High leverage further intensifies financial pressure, potentially encouraging earnings manipulation. Prior studies on the relationship between Good Corporate Governance (GCG), leverage, audit quality, and financial statement integrity show inconsistent results. Novelty (optional): This study introduces audit quality as a moderating variable in the relationship between GCG and leverage on financial statement integrity, specifically within infrastructure companies listed on the Indonesia Stock Exchange during 2022–2024. Research Methods: A quantitative explanatory approach was employed using secondary data from 41 companies (123 observations). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding/Results: The results reveal that GCG, leverage, and audit quality do not have a significant direct effect on financial statement integrity. Additionally, audit quality does not moderate the relationship between GCG and financial statement integrity. However, audit quality significantly moderates the relationship between leverage and financial statement integrity, indicating its role in mitigating risks associated with high debt levels. Conclusion: The findings suggest that internal governance mechanisms alone are insufficient to ensure financial reporting integrity. Audit quality plays a crucial role, particularly in high-leverage conditions, although the overall explanatory power of the model remains limited.
Co-Authors Berlian, Putri Komaronnisa, Basrida Maisyarah, Nyimas Dian Muhammad Ridwan Nabila, Repa Silalahi, Resita Grace Nauly Br Yudi Yudi