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Pengaruh Karakteristik Perusahaan Terhadap Audit Report Lag Perusahaan Multinasional Elok Faiqoh Himmah
Economics Professional in Action (E-Profit) Vol 3 No 2 (2021): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Karakteristik perusahaan merupakan salah satu faktor yang dapat mempengaruhi audit report lag. Penelitian ini menganalisi untuk mengetahui seberapa besar pengaruh karakteristik perusahaan terhadap audit report lag perusahaan multinasional di Indonesia. Perusahaan multinasional menjadi perusahaan yang memiliki kontribusi besar terhadap produk domestik bruto dimana menjadi sektor yang esensial dalam kegiatan ekonomi di Indonesia. Fenomena yang terjadi beberapa tahun ini bahwa di Pasar Modal Indonesia terjadiketerlambatan perusahaan dalam melaporkan laporan keuangan dan laporan audit. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda. Penelitian menggunakan data sekunder berupa laporan keuangan dan laporan audit perusahaan terbuka yang terdaftar di Bursa Efek Indonesia. Sampel penelitian ini sebanyak 48 perusahaan dalam dua tahun. Penelitian ini menggunakan uji asumsi klasik dengan alat bantu SPSS. Hasil penelitian menunjukkan bahwa secara parsial profitabilitas dan tidak berpengaruh terhadap keterlambatan audit.

Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable Watini, Sinta Sukma; Himmah, Elok Faiqoh; Putri, Anike
International Journal of Business, Economics, and Social Development Vol 5, No 4 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.800

Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.

Pelatihan Pengelolaan Keuangan Dalam Rangka Meningkatkan Kesejahteraan Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Bimo, Antonius
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.1015

This community service activity aims to improve the financial well-being of Indonesian kindergarten teachers through financial management training. The COVID-19 pandemic has significantly impacted the education sector, particularly for kindergarten teachers who have experienced a decline in income due to a reduced number of students and parents' inability to pay school fees. Through this training, participants were provided with knowledge and skills in personal financial management, budgeting, financial reporting, and investment strategies. The results of this activity showed an increase in participants' knowledge and awareness of the importance of financial literacy to maintain financial well-being during difficult times. Active participation in simulations and interactive discussions reflected the success of this training. Evaluation was conducted through quizzes and discussions to gather feedback for future training improvements.

Bukan Mustahil, Cara Jitu Sisihkan Dana Investasi Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Luntungan, Antonius Bimo Rentor
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 1 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i1.1016

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan memberikan pelatihan menyisihkan dana investasi bagi para anggota Ikatan Guru Taman Kanak-Kanak Indonesia di Kota Bandung. Pandemi COVID-19 memberikan tantangan besar terhadap kondisi finansial para guru, terutama dalam mengelola keuangan dan mempersiapkan dana investasi. Pelatihan ini mencakup materi tentang pengelolaan keuangan pribadi, pentingnya dana darurat, serta strategi menyisihkan dana untuk investasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai literasi keuangan dan pentingnya investasi sebagai jaminan masa depan. Peserta juga menunjukkan partisipasi aktif dalam simulasi dan diskusi. Evaluasi dilakukan melalui kuis dan umpan balik peserta, yang menunjukkan bahwa pelatihan ini relevan dan bermanfaat dalam meningkatkan kesejahteraan finansial para guru. Pelatihan lanjutan dan dukungan berkelanjutan direkomendasikan untuk memperdalam pemahaman peserta mengenai investasi.

Environmental Social Governance : Pengaruhnya Terhadap Perpajakan dan Return Saham dengan Return on Capital Employed Sebagai Pemoderasi Lestari, Putri Gantine; Meila, Kaca Dian; Himmah, Elok Faiqoh
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.903

Currently the world were facing a multidimensional crisis known as "Perfect Storm". The crisis being faced is not only Covid-19 which has had a significant impact on various sectors except the social, environmental and economic crises. The issue of climate change due to the effects of carbon use which is thought to originate from company activities is one of the contributors to pollution in various countries. Therefore, currently companies need to align company activities with concepts related to the environment, social and governance. Environmental, Social, Governance (ESG) is a company standard where every company activity must comply with ESG achievement indicators. Mining companies are companies whose operational activities are directly related to nature, so mining companies are expected to have good ESG. This research aims to examine the influence of ESG on Taxation and Stock Returns and whether Return on Capital Employed as an indicator of Economic Performance can moderate the influence of ESG on taxation and Stock Returns. The unit of analysis in this research is mining sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The data collection method in this research is using a purposive sampling method. Based on the research results, it was found that (1) ESG has a negative effect on taxation as proxied by ETR. (2) Retun On Capital Employed can moderate the influence of ESG on Taxation. (3) ESG has a positive effect on stock returns. (4) Return On Capital Employed can moderate the influence of ESG on Stock Returns.

Desain Informasi Akuntansi dalam Rangka Peningkatan Produktivitas Perusahaan pada PT. ABC Elok Faiqoh Himmah; Beckham Butar Butar; Dhea Rizki Hertina; Dinda Nurasiah; Jisika Jisika; Nur Zahra Luthfiani; Refika Nurul Arsyita; Vana Jelita; Widi Dwi Aditia
Jurnal Bhakti Karya dan Inovatif Vol 4 No 2 (2024): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v4i2.916

Pengabdian Kepada Masyarakat ini merupakan projek dari mata kuliah analisis perancangan sistem informasi akuntansi mengenai perancangan dan analisis sistem informasi akuntansi siklus pendapatan PT ABC (Perusahaan Kontraktor). PkM ini menggunakan metode studi kasus pada perusahaan kontraktor dengan menggunakan data primer dan data sekunder. PkM ini bertujuan melakukan perancangan dan analisis sistem informasi akuntansi pada siklus produksi PT ABC melalui wawancara dan observasi beserta studi kepustakaan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi akuntansi memudahkan proses pembelian persediaan hingga penagihan piutang dengan komputerisasi sehingga perusahaan mengetahui laporan kinerja keuangan. Sistem informasi akuntansi membantu perusahaan untuk memantau proses pembelian persediaan melalui data buyer yang berkinerja baik (tepat pembayaran). Manajemen dapat menarik laporan pendapatan dan pembelian persediaan perusahaan secara akurat dan cepat melalui program sistem informasi akuntansi.

Analisis Efektifitas dan Efisiensi Pengendalian Internal Atas Sistem Informasi Akuntansi UMKM Dewa Production Asti Syariah Putri; Nelly Tri Nurhayati; Agnes Andriani; Neng Euis Rahmawati; Suli Nurfiani; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 1 No 1 (2021): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v1i1.954

Analisis efektifitas dan efisiensi pengendalian internal atas sistem informasi akuntansi UMKM Dewa Production merupakan menjadi satu kebutuhan UMKM tersebut. Kegiatan Pengabdian Masyarakat ini ditujukan untuk meningkatkan penjualan dan meminimalisir beban operasional perusahaan, serta memastikan pencatatan laporan keuangan sudah menggunakan sistem akuntansi. Meskipun UMKM Dewa Production belum menggunakan aplikasi sistem akuntansi, akan tetapi dalam setiap entitas bisnis tentunya harus memiliki pengendalian internal yang efektif dan efisien agar dapat menghasilkan informasi yang handal dan dapat dijadikan dasar pengambilan keputusan. Dewa Production ini memiliki Konveksi yang terdapat di Bandung, dan juga kantor pemasaran dan produksi terdapat dalam satu ruangan tersebut Setiap produksi Dewa Production ini menggunakan metode sesuai dengan permintaan klien ,sehingga karwayan di Dewa Production ini mengolah model sesuai dengan keinginan customer.

Solusi Modal Usaha Bagi Umkm Devianti Safira; Azwani Aulia; Elok Faiqoh Himmah; Aravina Auliya; Lita Permata Umi
Jurnal Bhakti Karya dan Inovatif Vol 4 No 2 (2024): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v4i2.985

This community service activity aims to provide practical solutions to address the funding challenges often faced by MSMEs (Micro, Small, and Medium Enterprises). Based on initial surveys and observations, many MSMEs struggle to grow their businesses due to a lack of capital, knowledge about business development, product innovation, and the use of digital marketing. This activity provides training to MSMEs on solutions for obtaining business capital through several alternatives, such as using personal savings, peer-to-peer lending, pawning assets, seeking investors, and government loans. The training is expected to help MSMEs improve their access to business capital, develop their businesses, and remain competitive in the market. The results of the activity showed an increase in participants' understanding of capital access and business development strategies. Evaluation was carried out through quizzes and discussions to assess the success of the training. This activity is expected to provide long-term benefits for MSMEs in managing their businesses.

Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable Watini, Sinta Sukma; Himmah, Elok Faiqoh; Putri, Anike
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.800

Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.

Green Intellectual Capital, MFCA Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan Himmah, Elok Faiqoh; Putri, Anike; Cristiani, Ester
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2082

This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.

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