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All Journal Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nur Indah Charisma Zogi Martana
Universitas Muhammadiyah Lamongan
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Strategi Intervensi Operasional dan Digital untuk Peningkatan Keberlanjutan UMKM Kuliner di Lamongan : Penelitian Miftahqul Mauliddia Rakhmawati; Nur Indah Charisma Zogi Martana; Habib Ramadhan; Rizky Wahyudha Rosiawan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4504

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a vital foundation for the stability and acceleration of national economic growth, reflected in the growth figure of Indonesia’s Gross Domestic Product (GDP) at 5.12% in the Second Quarter of 2025. The ready-to-eat food sector, especially the seblak business, is a highly dynamic and prospective segment. This community service report presents the results of mentorship focused on Seblak Lahrisa Prasmanan MSME in Lamongan, with the main goal of providing solutions to four constraints that hinder business growth. These challenges include service flow inefficiency which creates a queue buildup (bottleneck) at the cashier area, the absence of financial statement documentation leading to profitability ambiguity, constraints in finding and recruiting adequate human resources, and the urgency to expand market reach through a digital platform (website). The implemented solution interventions include designing an operational flowchart to solve the queuing problem, creating a simple financial reporting template based on Microsoft Excel to achieve financial transparency, reformulating recruitment policies to be more open and competence-oriented, and developing a website as a digital ordering center. The achievement of this activity is the availability of visual and analytical instruments for the MSME to enhance operational performance, financial accountability, the effectiveness of the HR management system, while simultaneously creating a solid foundation for digital market expansion.
The Pengaruh Financial Distress, Komite Audit, dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Nur Indah Charisma Zogi Martana; Syahratul Aini; Devi Febrianti
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.1838

Abstract

Penelitian ini bertujuan menguji dampak financial distress, efektivitas komite audit, dan opini audit terhadap ketepatan waktu pelaporan keuangan. Berbeda dengan literatur terdahulu yang cenderung parsial, kebaruan studi ini terletak pada integrasi simultan risiko keuangan, tata kelola internal, dan penilaian eksternal berbasis Teori Agensi pada fase transisi ekonomi pascapandemi. Menggunakan pendekatan kuantitatif asosiatif, sampel mencakup 26 perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2021–2024 (104 observasi) yang dipilih via purposive sampling. Data dianalisis dengan regresi logistik biner. Hasil empiris menunjukkan hanya opini audit yang berpengaruh signifikan dengan arah negatif terhadap ketepatan waktu pelaporan (Sig. 0,011 < 0,05). Sebaliknya, financial distress dan komite audit tidak memperlihatkan pengaruh empiris. Temuan ini membuktikan bahwa emiten penerima opini Non-WTP mengalami konflik keagenan yang intens berupa negosiasi temuan salah saji material, sehingga menunda rilis laporan. Secara teoretis, studi ini memperluas Teori Agensi bahwa pengawasan eksternal jauh lebih efektif dibanding kuantitas tata kelola internal pada pasar berkembang. Secara praktis, hasil ini mendorong regulator (OJK dan BEI) memperketat supervisi emiten Non-WTP demi melindungi hak informasi investor.   This study aims to examine the impact of financial distress, audit committee effectiveness, and audit opinion on the timeliness of financial reporting. In contrast to previous partial literature, the novelty lies in the simultaneous integration of financial risk, internal governance, and external assessment based on Agency Theory during the post-pandemic economic transition. Using a causal associative quantitative approach, the sample comprises 26 transportation and logistics companies on the Indonesia Stock Exchange during 2021–2024 (104 observations) selected via purposive sampling. Data were analyzed using binary logistic regression. Empirical results show that only audit opinion has a significant negative effect on timeliness (Sig. 0.011 < 0.05). Conversely, financial distress and audit committee display no empirical effect. This confirms that Non-Unqualified opinion recipients experience intense agency conflicts regarding material misstatements, delaying report releases. Theoretically, this extends Agency Theory by proving external monitoring outperforms internal governance quantity in emerging markets. Practically, it provides a baseline for regulators (OJK and IDX) to tighten supervision on Non-Unqualified firms to protect investors' information rights.  
Co-Authors Devi Febrianti Habib Ramadhan Miftahqul Mauliddia Rakhmawati Rizky Wahyudha Rosiawan Syahratul Aini