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PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
Penelitian ini bertujuan untuk mengetahui pengaruh transaksi pihak berelasi dan koneksi politik terhadap kecurangan laporan keuangan dengan kepemilikan manajerial sebagai variabel pemoderasi. Populasi penelitian ini sebanyak 178 perusahaan manufaktur yang diperoleh dari situs idx dan beberapa dari situs resmi masing-masing perusahaan dengan metode pengambilan sampel purposive sampling, diperoleh sampel sebanyak 33 perusahaan untuk 5 tahun pengamatan dengan melihat laporan keuangan dan tahunan se...
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Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif
Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggun...
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Attandance Monitoring System Using Web-Based Location-Based Service At The Lumban Dolok Village Office
Arifin, Harisanul
; Suendri, Suendri
; Sinaga, Imam Adlin
; Arifin, Harisanul
; Suendri, Suendri
; Sinaga, Imam Adlin
Employee attendance is an important indicator to demonstrate the discipline and performance of village employees. The process of recording employee attendance previously at the Lumban Dolok Village Office was still done manually. This can cause problems such as incorrect data, slow report collection, and absenteeism. Therefore, the purpose of this study is to develop a web-based presence-monitoring information system that uses the Location-Based Service (LBS) method. The purpose of the LBS metho...
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STRENGTHENING DIGITAL LITERACY AND SOCIALIZING BUSINESS IDENTITY NUMBERS FOR MSMES: INNOVATION OF PPM UIN SALATIGA STUDENTS IN JETIS VILLAGE, BANDUNGAN
Asna, Royatul
; Vidya Natasya, Adinda
; Latif Ridwan, Muhammad
; Muhammad Ramdani, Adji
; Mubarok, Khoirul
; Asna, Royatul
; Vidya Natasya, Adinda
; Latif Ridwan, Muhammad
; Muhammad Ramdani, Adji
; Mubarok, Khoirul
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 3
, No 1
(2026)
The Micro, Small, and Medium Enterprises (MSME) sector is very important to the Indonesian economy. However,many MSMEs still face challenges, especially in the areas of digital literacy and business law. Many business owners lack official documentation due toa lack of understanding about the importance of the Business Identification Number (NIB), whileMSME products struggle to compete in the market due to a lack of expertise inutilizing digital technology. Students from UIN Salatiga implemented...
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Strengthening the Capacity of PMI Volunteers Through Family Care Training and Field Practice in Nursing Homes
mugiyanto, mugi
; Hadi, Syaikhul
; Yuli Astuti, Anna Kartika
; Hastuti, Diah
; ., mugiyanto
; Hadi, Syaikhul
; Yuli Astuti, Anna Kartika
; Hastuti, Diah
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 3
, No 1
(2026)
The capacity building program for Indonesian Red Cross Volunteers through integrated family care training with field practice is crucial. The background of this activity is based on the increasing need for elderly health services that require the support of skilled caregivers, while the capacity of volunteers to provide basic assistance in family care is still limited. Therefore, the role of Indonesian Red Cross Volunteers as Cargivers is very important in the quality of life of the elderly, esp...
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Community Service Model for 3kWp Solar Power Plant System Maintenance in the Sayung Coastal Pilgrimage Area
Kuspranoto, Abdul Haris
; Ali Hasan, Ahmad
; Permana Sabputra, Novantioro
; Ulin Nuha ABA, Muhammad
; Ali Hasan, Ahmad
; Permana Sabputra, Novantioro
; Ulin Nuha ABA, Muhammad
Jurnal Pengabdian Multidisiplin dan Pemberdayaan Masyarakat: Abdikes Trada
Vol 3
, No 1
(2026)
This community service activity aims to develop a maintenance model for a 3 kWp solar power plant (PLTS) system that is suitable for implementation in small-to-medium public service areas in Sayung, specifically the pilgrimage area of the Tomb of Sheikh Abdullah Mudzaki. The coastal setting of tidal flooding, abrasion, high humidity, and limited field access requires a more disciplined operation and maintenance (O&M) approach than typical inland locations. The methods used include synthesis...
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DETERMINASI PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, HARGA TRANSFER, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
Penelitian ini menguji bagaimana profitabilitas, ukuran perusahaan, harga transfer, dan struktur modal memengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2021–2024. Topik ini penting karena adanya fenomena ketidaktercapaian target penerimaan pajak serta berbagai kasus penghindaran pajak di sektor properti. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 72...
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Building Financial Resilience of Boarding House Employees Through Financial Literacy
Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, foll...
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Manfaat Jamur Trichoderma untuk Pertanian dan Peternakan Berkelanjutan pada Kelompok Tani Ngesti Utomo, Desa Purwosari, Kecamatan Wonogiri, Kabupaten Wonogiri
Mulyono, Ali Mursyid Wahyu
; Husein, Muhammad
; Windyasmara, Ludfia
; Wijayanti , Ariyani Wahyu
; Wedaswari , Made
; Nugroho , Aziz Widhi
; Wiraharsanto, Bovi
; Rizkaprilisa, Windy
; Rifzal , Muhammad
This community service activity aims to increase farmers' knowledge and understanding regarding the use of Trichoderma fungi in supporting sustainable agricultural and livestock systems. The extension was carried out at the Ngesti Utomo Farmers Group, Segawe Hamlet, Purwosari Village, Wonogiri District, Wonogiri Regency, with materials covering: (A) the use of Trichoderma in agriculture, (B) livestock, and (C) integrated agricultural-livestock systems. Evaluation was carried out using pre-test a...
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Effect of Freeze-Dried and Oven-Dried Cilembu Sweet Potato Flour on the Antioxidant Activity of Chicken Meatballs.
Putra, Azchar Prianka Piawan
; Sirajuddin, Muhammad Mar'ie
; Malik, Hotlan
; Husein, Muhammad
; Riskayanti, Riskayanti
; Prasetya, Rizki
; Haryati, Stefani Fitri
; Arief, Fitri Armianti
; Dami, Juni Claudia
; Amalia, Ditasari
; Masruri, Alvin
This study evaluated the effect of different dehydration methods, specifically oven drying (60°C) and freeze-drying (-20°C to 65°C), on the antioxidant activity of Cilembu sweet potato (Ipomoea batatas L. Lam) flour and its functional application in chicken meatballs. The antioxidant capacity was measured using the DPPH radical scavenging assay, with results showing that freeze-drying significantly preserved higher levels of bioactive compounds compared to thermal evaporation. Freeze-dried tuber...
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