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All Journal Jurnal Pengabdian Masyarakat Bangsa Accounting Analysis Journal International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Dian Widiyati
Universitas Pamulang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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BEYOND THE BUZZWORD: WHAT THE LITERATURE SAYS ABOUT CORPORATE SOCIAL RESPONSIBILITY Faza Wahyu Anggrainy; Sultan Maulana Hakim; Ester Hanna Gunawan; Dian Widiyati
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 1 No. 2 (2025)
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/x2ny9d69

Abstract

This research aims to examine the influence of tax aggressiveness, firm characteristics, good corporate governance, ownership structure, environmental performance, leverage, board of commissioner's size, and profitability on Corporate Social Responsibility (CSR) in companies listed on the Indonesia Stock Exchange (IDX). This study employs a qualitative approach using the Systematic Literature Review (SLR) method and applies the PRISMA framework in reviewing 15 selected journal articles published between 2013 and 2023. The results indicate that firm characteristics, good corporate governance, environmental performance, board of commissioner's size, and profitability have varying effects on CSR disclosure depending on company context. Meanwhile, tax aggressiveness, leverage, and ownership structure tend to have a negative or inconsistent influence on CSR.
Edukasi Efektivitas Pelaporan Keuangan Dalam Mengoptimalkan Keuangan UMKM Pasar Kemis Nofryanti Nofryanti; Dian Widiyati; Iin Rosini
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 3 (2026): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i3.4337

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun serta memanfaatkan pelaporan keuangan secara efektif guna mengoptimalkan pengelolaan keuangan usaha. Permasalahan utama yang dihadapi pelaku UMKM di Pasar Kemis adalah rendahnya literasi keuangan, pencatatan yang tidak sistematis, serta pencampuran keuangan pribadi dan usaha. Metode yang digunakan dalam kegiatan ini adalah sosialisasi edukatif yang bersifat interaktif, melalui penyampaian materi, diskusi, serta praktik penyusunan laporan keuangan sederhana. Materi yang diberikan meliputi pentingnya pelaporan keuangan, konsep dasar akuntansi, pemisahan keuangan, serta penyusunan laporan laba rugi dan pencatatan transaksi harian. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait pentingnya pelaporan keuangan, serta peningkatan kemampuan dalam melakukan pencatatan keuangan sederhana. Selain itu, peserta mulai memiliki kesadaran untuk memisahkan keuangan pribadi dan usaha. Kegiatan ini juga memberikan dampak positif terhadap perubahan pola pikir pelaku UMKM dalam mengelola usaha secara lebih profesional. Dengan demikian, sosialisasi edukatif terbukti efektif dalam meningkatkan literasi keuangan dan mendukung optimalisasi pengelolaan keuangan UMKM secara berkelanjutan.
Unmasking Fraudulent Financial Statements in Banks: The Interplay of Greenwashing, Political Connection, and Board Independence Riyan Harbi Valdiansyah; Dian Widiyati
Accounting Analysis Journal Vol. 15 No. 1 (2026)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v15i1.41865

Abstract

Purpose: The study investigates the relationship between greenwashing, political connections, and fraudulent financial statements in the Indonesian banking sector, with independent commissioners serving as a moderating variable. Methods/Study design/Approach: The study uses panel data from 434 bank-year observations of Indonesian commercial banks during 2016–2022. Fraud is measured using the F-Score and Beneish M-Score models, while the hypotheses are tested using panel regression and moderation analysis. Result/Findings: The results show that greenwashing is significantly associated with fraudulent financial reporting, generally negatively across models. Political connections also significantly affect fraudulent financial statement, although the direction varies by measurement approach. Independent commissioners moderate the relationship between greenwashing and fraud, but their role in the political connections-fraud relationship is limited. Analysis comparing pre-crisis and COVID-19 periods shows that economic stress influences these relationships. Findings have practical implications for banking governance by emphasizing effective board oversight, stronger monitoring by independent commissioners, and improved transparency in sustainability and political-related disclosures to reducing fraud. Novelty/Originality/Value: The study contributes to the literature by Employing both F-Score and M-Score models and comparing pre-crisis and COVID-19 periods, the study shows that economic stress and ESG scrutiny alter governance effectiveness and incentives for fraudulent reporting in emerging-market banks.
Co-Authors Ester Hanna Gunawan Faza Wahyu Anggrainy Iin Rosini Nofryanti Nofryanti Riyan Harbi Valdiansyah Sultan Maulana Hakim