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Research paper thumbnail of Pelatihan Akuntansi Keuangan Pada Umkm Berbasis Android Dengan Aplikasi Si Apik

PROSIDING SENANTIAS: Seminar Nasional Hasil Penelitian dan Pengabdian kepada Masyarakat, Jan 16, 2021

The SMES involved in this PKM amounted to 100 people with the time of instruction divided into 4 ... more The SMES involved in this PKM amounted to 100 people with the time of instruction divided into 4 sessions 2 sessions on 24 February 2020 and 2 sessions on 07 March 2020. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assesment. Result of PKM from 100 SMES participants, only 50 the right SME participants and discipline in the conduct of bookkeeping using SI APIK, for a period of 3 months. It is hoped that the PKM is beneficial for various parties including the SMES themselves, Bank Indonesia, Indonesian Accountant Association, government and for academics.

Research paper thumbnail of Pengaruh Suplementasi Mineral Mikro Organikterhadap Kecernaan Protein Kasar Dan Seratkasar Kambing Peranakan Etawa Jantan

Tujuan penelitian ini adalah mengetahui pengaruh suplementasi mineral mikro organik terhadap kece... more Tujuan penelitian ini adalah mengetahui pengaruh suplementasi mineral mikro organik terhadap kecernaan serat kasar dan protein kasar kambing Peranakan Etawa (PE) Jantan. Penelitian ini dilaksanakan pada Maret--Juli 2018 di Kandang Kambing Jurusan Peternakan dan analisis proksimat di Laboratorium Nutrisi dan Makanan Ternak Jurusan Peternakan, Fakultas Pertanian, Universitas Lampung. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) dengan 5 kelompok perlakuan dan 3 ekor kambing sebagai ulangan dengan pengelompokan berdasarkan bobot tubuh. Bobot rata-rata kambing yang digunakan yaitu14,2--38 Kg/ekor. Perlakuan yang diberikan meliputi R0:Ransum Basal; R1: Ransum Basal + 40 ppm minera organik Zn-lisinat; R2: Ransum Basal + 10 ppm minera organik Cu-lisinat; R3: Ransum Basal + 0,1 ppm minera organik Se-lisinat; R4: Ransum Basal + 0,30 ppm minera organik Cr-lisinat. Data dianalisis dengan analisis of varian dan dilanjutkan dengan uji Beda Nyata Terkecil (BNT) pada taraf nyata 5%. Ha...

Research paper thumbnail of Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, Dan Voluntary Disclosure Terhadap Kualitas Laba

Jurnal Revenue : Jurnal Ilmiah Akuntansi

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Stru... more This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality

Research paper thumbnail of Strength of Capital Structure, Prudence and Audit Committee in Enhancing Profit Quality

GOVERNORS

This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Pro... more This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Profit Quality. This study used a sample of manufacturing companies in the food and bavarages sub-sector listed on the Indonesia Stock Exchange during the period 2016 to 2020, the number of companies sampled in this study was 12 companies with observations for 5 years. Based on the purposive sampling method, the total sample of this study is 60 annual reports. The data collection method used is secondary data, which is data obtained by researchers indirectly through intermediary media and literature studies. The data in this study was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and several company websites. From the results of the t test analysis (partial) shows that the Capital Structure and Prudence have a significant influence on the quality of profits. Meanwhile, the Audit Committee does not have a significant influence on the quality of prof...

Research paper thumbnail of PENGARUH ROTASI AUDIT, AUDIT TENURE, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to analyze the effect of audit rotation on audit quality, to analyze the effect o... more This study aims to analyze the effect of audit rotation on audit quality, to analyze the effect of audit tenure on audit quality, to analyze the effect of audit fees on audit quality. The population in this study were all manufacturing companies on the Indonesia Stock Exchange, while the sample of this study were 49 manufacturing companies that met the sample criteria during the study period. The sampling technique in this study used the purposive sampling method. Data analysis used logistic regression analysis. The results showed that audit rotation had a significant effect on audit quality, audit tenure had no significant effect on audit quality, and audit fees had no significant effect on audit quality. Keywords: Audit rotation; Audit tenure; Audit fees ;and Audit qualit

Research paper thumbnail of Effect of Good Corporate Governance and Sustainability Report Disclosure Structure on Company Value and Economic Added Value as Intervening Variable

EAJ (ECONOMICS AND ACCOUNTING JOURNAL), 2018

The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainabili... more The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent Co...

Research paper thumbnail of Pengaruh Audit Tenure, Rotasi Auditor Dan Umur Publikasi Terhadap Kualitas Audit

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

This study aims to analyze the effect of audit tenure, auditor rotation and publication age on au... more This study aims to analyze the effect of audit tenure, auditor rotation and publication age on audit quality. The independent variables in this study are audit tenure which is measured by using the number of years of engagement of the auditor with his client, auditor rotation which is measured by using a dummy variable, and age of publication which is measured by calculating the age from the beginning of the company's listing on the Indonesia Stock Exchange until the period of observation made. The dependent variable in this study is audit quality as measured by discretionary accruals. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique used purposive sampling so that the selected sample amounted to 38 companies. The analysis technique in this study uses Multiple Linear Regression Analysis. This study uses descriptive statistical data analysis. The results of this study indicate that audit tenure has no effect on audit quality, auditor rotation has no effect on audit quality, and publication age has a significant effect on audit quality.

Research paper thumbnail of Peranan Sistem Pengendalian Internal Piutang Terhadap Piutang Tak Tertagih Pasien Rawat Inap Jaminan Perorangan(Studi Kasus Pada Rumah Sakit Islam Asshobirin Tangerang Selatan)

Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian internal piutang terhadap p... more Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian internal piutang terhadap piutang tak tertagih pasien rawat inap jaminan perorangan di Rumah Sakit Islam Asshobirin.Menggunakan metode kuantitatif, pengumpulan data melalui kuesioner, wawancara dan studi pustaka. Sampel yang digunakan sebanyak 78 responden, penetapan sampel dilakukan dengan disproportionate stratified random sampling. Pengujian hipotesis menggunakan Spearman Rank Corelation dengan tingkat signifikansi 5%, koefisien determinasi (rs) dan uji-z. Hasil pengujian didapatkan koefisien korelasi sebesar rs = 0,553. Koefisien determinasi (rs2) sebesar 30,6% adalah besarnya peranan sistem pengendalian internal terhadap piutang tak tertagih sisanya sebesar 69,4% dipengaruhi oleh faktor-faktor lain. Nilai z-hitung 4,853 > z-tabel 1,645, dengan ketentuan tersebut maka hipotesis H0 ditolak dan Ha diterima yaitu terdapat hubungan positif dan signifikan antara sistem pengendalian internal piutang terhadap piut...

Research paper thumbnail of Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan

Investment is an important thing to do given the uncertainty in the future. Babakan Village is lo... more Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords

Research paper thumbnail of Pelatihan Akuntansi Keuangan Pada Umkm Berbasis Android Dengan Aplikasi Si Apik

PROSIDING SENANTIAS: Seminar Nasional Hasil Penelitian dan Pengabdian kepada Masyarakat, Jan 16, 2021

The SMES involved in this PKM amounted to 100 people with the time of instruction divided into 4 ... more The SMES involved in this PKM amounted to 100 people with the time of instruction divided into 4 sessions 2 sessions on 24 February 2020 and 2 sessions on 07 March 2020. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assesment. Result of PKM from 100 SMES participants, only 50 the right SME participants and discipline in the conduct of bookkeeping using SI APIK, for a period of 3 months. It is hoped that the PKM is beneficial for various parties including the SMES themselves, Bank Indonesia, Indonesian Accountant Association, government and for academics.

Research paper thumbnail of Pengaruh Suplementasi Mineral Mikro Organikterhadap Kecernaan Protein Kasar Dan Seratkasar Kambing Peranakan Etawa Jantan

Tujuan penelitian ini adalah mengetahui pengaruh suplementasi mineral mikro organik terhadap kece... more Tujuan penelitian ini adalah mengetahui pengaruh suplementasi mineral mikro organik terhadap kecernaan serat kasar dan protein kasar kambing Peranakan Etawa (PE) Jantan. Penelitian ini dilaksanakan pada Maret--Juli 2018 di Kandang Kambing Jurusan Peternakan dan analisis proksimat di Laboratorium Nutrisi dan Makanan Ternak Jurusan Peternakan, Fakultas Pertanian, Universitas Lampung. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) dengan 5 kelompok perlakuan dan 3 ekor kambing sebagai ulangan dengan pengelompokan berdasarkan bobot tubuh. Bobot rata-rata kambing yang digunakan yaitu14,2--38 Kg/ekor. Perlakuan yang diberikan meliputi R0:Ransum Basal; R1: Ransum Basal + 40 ppm minera organik Zn-lisinat; R2: Ransum Basal + 10 ppm minera organik Cu-lisinat; R3: Ransum Basal + 0,1 ppm minera organik Se-lisinat; R4: Ransum Basal + 0,30 ppm minera organik Cr-lisinat. Data dianalisis dengan analisis of varian dan dilanjutkan dengan uji Beda Nyata Terkecil (BNT) pada taraf nyata 5%. Ha...

Research paper thumbnail of Pengaruh Pertumbuhan Laba, Kualitas Audit, Prudence, Struktur Modal, Dan Voluntary Disclosure Terhadap Kualitas Laba

Jurnal Revenue : Jurnal Ilmiah Akuntansi

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Stru... more This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality

Research paper thumbnail of Strength of Capital Structure, Prudence and Audit Committee in Enhancing Profit Quality

GOVERNORS

This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Pro... more This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Profit Quality. This study used a sample of manufacturing companies in the food and bavarages sub-sector listed on the Indonesia Stock Exchange during the period 2016 to 2020, the number of companies sampled in this study was 12 companies with observations for 5 years. Based on the purposive sampling method, the total sample of this study is 60 annual reports. The data collection method used is secondary data, which is data obtained by researchers indirectly through intermediary media and literature studies. The data in this study was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and several company websites. From the results of the t test analysis (partial) shows that the Capital Structure and Prudence have a significant influence on the quality of profits. Meanwhile, the Audit Committee does not have a significant influence on the quality of prof...

Research paper thumbnail of PENGARUH ROTASI AUDIT, AUDIT TENURE, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to analyze the effect of audit rotation on audit quality, to analyze the effect o... more This study aims to analyze the effect of audit rotation on audit quality, to analyze the effect of audit tenure on audit quality, to analyze the effect of audit fees on audit quality. The population in this study were all manufacturing companies on the Indonesia Stock Exchange, while the sample of this study were 49 manufacturing companies that met the sample criteria during the study period. The sampling technique in this study used the purposive sampling method. Data analysis used logistic regression analysis. The results showed that audit rotation had a significant effect on audit quality, audit tenure had no significant effect on audit quality, and audit fees had no significant effect on audit quality. Keywords: Audit rotation; Audit tenure; Audit fees ;and Audit qualit

Research paper thumbnail of Effect of Good Corporate Governance and Sustainability Report Disclosure Structure on Company Value and Economic Added Value as Intervening Variable

EAJ (ECONOMICS AND ACCOUNTING JOURNAL), 2018

The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainabili... more The purpose of this study to test the effect of Good Corporate Governance Structure, Sustainability Reporting Disclosure, and Firm Value on the Economic Value Added as an intervening variable. This study uses secondary data from the period 2010-2015 to firms listed at Indonesia Exchange. The sampling technique used purposive sampling. Tools to process the data using SPSS 23.The results showed Board of Commissioners Size, Independent Commissioner, Institutional Ownership have a significant impact on Firm Value while Board of Directors Size, Audit Committee, Managerial Ownership does not have effect on Firm Value. Board of Directors Size and Board of Commissioners Size have an effect on Economic Value Added and Firm Value, but Economic Value Added not an intervening variable between Board of Directors Size and Board of Commissioners Size. , Independent Commissioner has not effect on Economic Value Added, but Economic value added is an intervening variable between Independent Co...

Research paper thumbnail of Pengaruh Audit Tenure, Rotasi Auditor Dan Umur Publikasi Terhadap Kualitas Audit

SAKUNTALA: Prosiding Sarjana Akuntansi Tugas Akhir Secara Berkala, Oct 22, 2021

This study aims to analyze the effect of audit tenure, auditor rotation and publication age on au... more This study aims to analyze the effect of audit tenure, auditor rotation and publication age on audit quality. The independent variables in this study are audit tenure which is measured by using the number of years of engagement of the auditor with his client, auditor rotation which is measured by using a dummy variable, and age of publication which is measured by calculating the age from the beginning of the company's listing on the Indonesia Stock Exchange until the period of observation made. The dependent variable in this study is audit quality as measured by discretionary accruals. This study uses descriptive analysis with a quantitative approach that uses secondary data. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique used purposive sampling so that the selected sample amounted to 38 companies. The analysis technique in this study uses Multiple Linear Regression Analysis. This study uses descriptive statistical data analysis. The results of this study indicate that audit tenure has no effect on audit quality, auditor rotation has no effect on audit quality, and publication age has a significant effect on audit quality.

Research paper thumbnail of Peranan Sistem Pengendalian Internal Piutang Terhadap Piutang Tak Tertagih Pasien Rawat Inap Jaminan Perorangan(Studi Kasus Pada Rumah Sakit Islam Asshobirin Tangerang Selatan)

Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian internal piutang terhadap p... more Penelitian ini bertujuan untuk mengetahui peranan sistem pengendalian internal piutang terhadap piutang tak tertagih pasien rawat inap jaminan perorangan di Rumah Sakit Islam Asshobirin.Menggunakan metode kuantitatif, pengumpulan data melalui kuesioner, wawancara dan studi pustaka. Sampel yang digunakan sebanyak 78 responden, penetapan sampel dilakukan dengan disproportionate stratified random sampling. Pengujian hipotesis menggunakan Spearman Rank Corelation dengan tingkat signifikansi 5%, koefisien determinasi (rs) dan uji-z. Hasil pengujian didapatkan koefisien korelasi sebesar rs = 0,553. Koefisien determinasi (rs2) sebesar 30,6% adalah besarnya peranan sistem pengendalian internal terhadap piutang tak tertagih sisanya sebesar 69,4% dipengaruhi oleh faktor-faktor lain. Nilai z-hitung 4,853 > z-tabel 1,645, dengan ketentuan tersebut maka hipotesis H0 ditolak dan Ha diterima yaitu terdapat hubungan positif dan signifikan antara sistem pengendalian internal piutang terhadap piut...

Research paper thumbnail of Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan

Investment is an important thing to do given the uncertainty in the future. Babakan Village is lo... more Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords