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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian Masyarakat
Reny Dany Merliyana
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Mathematics Other

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Peran Digitalization Intensity Dalam Memoderasi Pengaruh Financial Stability Terhadap Fraudulent Financial Statement Juniar Prayoga, Cepi; Resmi Afifah Fadilah; Reny Dany Merliyana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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This study investigates the influence of Financial Stability  on Fraudulent Financial Statement s (FFS) and examines whether Digitalization Intensity  plays a moderating role in this relationship within the Indonesian banking industry. Although regulatory oversight and digital transformation in the banking sector continue to intensify, cases of financial reporting fraud remain a serious concern. This research adopts a quantitative explanatory design using a purposive sampling method on eight major commercial banks operating in Indonesia. The data are analyzed using Moderated Regression Analysis (MRA). The findings reveal that Financial Stability  has a negative and significant effect on FFS, indicating that banks with more stable financial conditions tend to have a lower tendency to engage in financial statement fraud. In contrast, Digitalization Intensity  does not show a significant direct effect on FFS and also fails to moderate the relationship between Financial Stability  and FFS. These results indicate that financial pressure continues to be the primary driver of fraudulent behavior, while the application of digital technology has not yet optimally functioned as an effective control mechanism. This study enriches the empirical discourse on financial reporting fraud in the banking sector and offers practical insights for regulators and bank management in strengthening technology-based supervisory systems.
Local Wisdom-Based Public Speaking Training For Youth Empowerment In Tourism Village Desi Qoriah; Mochamad Romdhon; Reny Dany Merliyana; Cepi Juniar Prayoga; Abdul Fatah Hassanudin
JPM: Jurnal Pengabdian Masyarakat Vol 5 No 2 (2026): Jurnal Pengabdian Masyarakat
Publisher : Universitas Garut

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The development of tourism villages human resources capable of communicating local values creatively and competitively. This program aimed to improve public speaking skills of youth in “Eduwisata Gunung Guntur” Tourism Village through local wisdom–based training. The training integrated cultural narratives, local symbols, and traditional values into practical public speaking activities relevant to tourism promotion and creative economic development. The program was implemented using a participatory and experiential learning approach, including material delivery, guided practice, role-playing, and performance-based evaluation. This program introduces a contextual public speaking training model that systematically integrates local wisdom into tourism communication, with qualitative performance indicators such as participants’ confidence, message structure, fluency, and use of local cultural narratives. The results indicate an improvement in participants’ confidence, verbal organization, message delivery, and ability to promote local tourism products using culturally grounded narratives. This training also strengthened youth awareness of local identity as a strategic asset in enhancing creative economic competitiveness. The program demonstrates that local wisdom–based public speaking training can serve as an effective and sustainable model for empowering tourism village youth and supporting community-based creative economies.
Co-Authors Abdul Fatah Hassanudin Desi Qoriah Mochamad Romdhon Prayoga, Cepi Juniar Resmi Afifah Fadilah