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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Society: Jurnal Pengabdian Masyarakat
Rizky Shiyammurti, Nastiti
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Assistance in Accounting Software Training at the Saraswati Telkom Corpu Gegerkalong Bandung Cooperative Rizky Shiyammurti, Nastiti; Safira Dewi, Maya; Farman, Fanji
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/stqj4e08

Abstract

The Saraswati Cooperative, located at Telkom Corporate University Gegerkalong, Bandung, faces challenges in managing its financial administration, particularly in recording and reporting, which still uses a manual system. This system leads to data inaccuracies, delays in reconciliation, and difficulties in producing timely and accurate financial reports. Therefore, this community service activity aims to improve the efficiency and accuracy of the cooperative's financial management by providing training and mentoring in the use of cloud-based accounting software, Accurate Online. The method used is a learning-by-doing approach, where participants are directly involved in using the software through transaction simulations relevant to the cooperative's operations. Evaluation results showed significant improvements in three main indicators: basic accounting understanding (60%), mastery of software features (183%), and report analysis skills (87.5%). Although the training went well, there were obstacles such as resistance to technological change from senior staff and inadequate hardware specifications. The implemented solutions included a personal approach to overcome resistance and recommendations for hardware upgrades. The success of this training demonstrates that the use of Accurate Online can accelerate the process of recording and reporting financial data in real time, improve operational efficiency, and support faster and more accurate decision-making at the Saraswati Cooperative. It is recommended that cooperatives conduct regular data maintenance and annual training refreshes to ensure the sustainability and reliability of the new system.
The Effect of Financial Stability, External Pressure, and Nature of Industry on Financial Statement Fraud: Evidence from FMCG Companies in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange (2019–2023) 'Adawiyah, Siti Aulia; Rizky Shiyammurti, Nastiti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6992

Abstract

Financial statement fraud is a deliberate act of manipulation that is carried out deliberately so as to reduce the reliability of financial information and has the potential to mislead stakeholders in economic decision-making. This study aims to analyze the influence of financial stability, external pressure, and nature of industry on financial statement fraud in Fast Moving Consumer Goods (FMCG) companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. A quantitative research design was employed using secondary data collected from companie’s annual financial statements. Sample selection was carried out using a purposive sampling method based on predetermined criteria that 150 research observations were obtained. Data analysis was carried out using logistic regression. The results of the study show that financial stability and external pressure have an effect on financial statement fraud, while the nature of industry has no effect on financial statement fraud. In addition, simultaneously financial stability, external pressure, and the nature of industry affect financial statement fraud. These findings show that the pressures faced by companies in maintaining financial stability and meeting external demands can increase the risk of financial statement fraud. These findings may serve as useful insights for companies, investors, and regulators in strengthening monitoring mechanisms and mitigating fraud risk in increasing supervision and supporting early detection efforts against potential financial statement fraud.
Co-Authors 'Adawiyah, Siti Aulia Fanji Farman Safira Dewi, Maya