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All Journal Basic and Applied Accounting Research Journal Jurnal Pengabdian Masyarakat Manage
Wahyu Ningrum, Wulan
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Economics, Econometrics & Finance Social Sciences

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Membangun Kapasitas Keuangan Petani Jeruk Siam di Sambas melalui Integrasi Teknologi SIAPIK Wahyu Ningrum, Wulan; Tezar, Muhammad; Nazarudin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2756

Abstract

Siamese oranges are a leading commodity in Indonesia, including in Sambas Regency, West Kalimantan, which produces the highest production in the region. Despite its great potential, citrus farmers maintain challenges in the financial management of their business, which is still done manually and unstructured. This hinders business desirability and appropriate decision-making. This study aims to improve the financial management capacity of citrus farmers through the use of the SIAPIK application, a financial recording system developed by Bank Indonesia. The research approach used the Asset-Based Community Development (ABCD) method which focuses on empowerment through the utilisation of local assets. This activity was carried out through three main stages: socialisation and training, intensive mentoring, and evaluation. The results show that farmers who previously did not have organised financial records are now able to use the SIAPIK application to regularly record transactions, such as income, expenses and debts. Farmers' ability to read and analyse financial reports has also improved, which helps them plan financing and optimise farm management. This research shows that technology-based approaches and community empowerment can improve financial and technological literacy among farmers. In addition, the programme contributed to farm business efficiency, increased income and financial independence of citrus farmers in Sambas. These results provide a technology-based empowerment model that can be replicated to support the economic welfare of the agricultural sector in other areas.
The Effect of Public Accounting Firm Size, Managerial Ownership, and Company Size on Financial Statement Integrity Wahyu Ningrum, Wulan; Monica Olivia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.04

Abstract

Financial statements must be presented accurately and unbiasedly so that they can be used as a basis for decision making by stakeholders. Therefore, financial statements must have high integrity. Based on the global context and differences in the results of previous studies, this study aims to replicate previous research using the latest data. This study has a specific objective to determine whether the size of the Public Accounting Firm, managerial ownership and company size, can affect the integrity of financial statements in consumer goods companies during 2020-2022. This study uses multiple regression analysis, with descriptive statistical testing. Based on empirical evidence, the results show that the size of the public accounting firm and company size have a positive effect on the integrity of financial statements. Meanwhile, managerial ownership has a negative effect on the integrity of financial statements.
Co-Authors Monica Olivia Nazarudin Tezar, Muhammad