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All Journal Ilomata International Journal of Tax and Accounting International Journal Multidisciplinary Science Media Resonansi Pengabdian Masyarakat
Samukri Samukri
Universitas Teknologi Muhammadiyah Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGEMBANGAN KAPASITAS UMKM MELALUI LITERASI KEUANGAN DAN PENGGUNAAN APLIKASI AKUNTANSI Susi Susilawati; Maria Suryaningsih; Ridwan Saleh; Samukri Samukri; Ferina Julia Utami
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.242

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan informasi dan pemahaman tentang literasi keuangan serta memberikan pelatihan dan bimbingan dalam menyusun laporan keuangan, terutama melalui penggunaan aplikasi akuntansi tanpa memerlukan pemahaman dasar akuntansi bagi UMKM. Metode yang digunakan adalah sosialisasi, dan pelatihan teknis yang ditujukan bagi UMKM pengrajin daur ulang sampah plastik. Kegiatan ini dilaksanakan pada hari Sabtu, Tanggal 10 Agustus 2024 secara daring melalui Media Zoom Meeting. Pelaksanaan secara daring dipilih karena peserta berasal dari berbagai daerah (JABODETABEK), sehingga tidak memungkinkan untuk berkumpul pada suatu tempat secara langsung. Acara ini dihadiri oleh 12 pelaku UMKM yang terdiriatas mahasiswa, siswa, dan ibu rumah tangga. Kegiatan ini berjalan dengan lancar sesuai dengan tujuan atau sasaran pokok pengadaan kegiatan. Para peserta menunjukkan antusias tinggi dalam mengikuti pelatihan dengan harapan mereka dapat memahami literasi keuangan lebih baik serta mampu menggunakan aplikasi yang diperkenalkan untuk mendukung kegiatan usaha mereka.Kata kunci : Literasi Keuangan, Aplikasi Akuntansi
THE INFLUENCE OF MONEY ETHICS AND INFORMATION TECHNOLOGY TAXATION TO EMBEZZLEMENT TAX (TAX EVASION) MODERATED WITH RELIGIOSITY Supriatiningsih Supriatiningsih; Azra Aneska; Lady Karlinah; Hidayat Darwis; Samukri Samukri
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1665

Abstract

This study aiming to examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity. The population of this study were individual taxpayers located in the areas of Jakarta, Bogor, Depok, Tangerang, Bekasi. This study uses a causal design. The number of individuals taxpayers who were sampled in this study were 145 respondents. The data were processed and analyzed using the Structural Modeling Equating (SEM) technique operated by SmartPLS 4.0 software. Based on the results of the analysis, it shows that money ethics has an effect on tax evasion, tax information technology has no effect on tax evasion, religiosity has note been able to moderate money ethics on tax evasion and religiosity are able to moderate tax information technology on tax evasion.
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee Hidayat Darwis; Supriatiningsih Supriatiningsih; Samukri Samukri
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2547

Abstract

This study seeks to examine the impact of the Fraud Pentagon factors pressure, opportunity, rationalization, competence, and arrogance on financial statement fraud within Indonesian State-Owned Enterprises (SOEs), while also investigating the moderating influence of the audit committee on this relationship. The research used a quantitative methodology, analyzing panel data from 16 state owned enterprises listed on the IDX from 2021 to 2025, yielding 80 balanced panel observations. Panel regression analysis was performed, using the FEM as determined by the Chow and Hausman tests. Financial statement fraud was assessed using the F-Score model, while the audit committee was evaluated as a moderating variable via MRA. The findings indicate that pressure, opportunity, and arrogance positively and significantly influence financial statement fraud, whereas rationalization and competence do not. Regarding the moderating role of the audit committee, the results show that the audit committee significantly weakens the relationship between opportunity and financial statement fraud at the 5 percent significance level. Meanwhile, the moderating effects on the relationships between pressure and financial statement fraud and between arrogance and financial statement fraud are only marginally significant at the 10 percent significance level. No significant moderating effects were found for rationalization and competence. This study contributes to the development of Fraud Pentagon Theory and Agency Theory by emphasizing the importance of monitoring effectiveness in preventing fraudulent financial reporting in SOEs.
Co-Authors Azra Aneska Ferina Julia Utami Hidayat Darwis Lady Karlinah Ridwan Saleh Supriatiningsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati