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All Journal Akuisisi : Jurnal Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Batoboh : Jurnal Pengabdian Pada Masyarakat Jurnal Riset Terapan Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yanto, Desri
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MANAJEMEN LABA DAN KETERLAMBATAN PELAPORAN KEUANGAN DI MASA PANDEMI COVID19 Yanto, Desri; Kusumawardani, Media
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2911

Abstract

Pandemic Covid19 memiliki dampak terhadap kinerja perusahaan, sehingga perusahaan cenderung melakukan manajemen laba agar terlihat baik. Akibat adanya manajemen laba, perusahaan cenderung terlambat dalam melaporkan laporan keuangannya. Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengkaji pengaruh manajemen laba terhadap keterlambatan pelaporan keuangan dan dampak covid19 memperkuat atau memperlemah hubungan manajemen laba dan keterlambatan pelaporan keuangan. Sampel penelitian yaitu perusahaan manufaktur yang listing pada BEI tahun 2018-2020. Teknik sampling menggunakan metode Purposive sampling. Alat analisis menggunakan SPSS 25 dengan metode Regresi. Hasil penelitian Manajemen laba berpengaruh positif terhadap keterlambatan pelaporan keuangan dan covid19 memiliki pengaruh positif terhadap manajemen laba dan keterlambatan pelaporan keuangan.
Board of Commissioners’s Characteristics (Size, Independence, Expertise) and Financial Reporting Quality Kusumawardani, Media; Yanto, Desri
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1383

Abstract

The quality of financial reports is necessary for the users. Factors that can improve the quality of financial reports that can be proven true are things that need to be prioritized. So research is needed that can prove the factors involved. This study aims to test the board of commissioners as a party that has a role in a company. The board of commissioners is the party that supervises a company entity and ensures that the committee carries out audits. In this study, the board of commissioners becomes an independent variable seen from the size, independence, expertise with leverage control variables, audit quality, company size, company growth. The object of this research is a manufacturing company listed on the Sharia Securities List in 2018-2020. The sample used is 198 companies that filled the requirement. The sample collection method used a purposive sample. The type of data used is secondary data and the data processing tool uses SPSS. In this study, the Board of Commissioners (Size, Independence, Expertise) were not proven to influence the Quality of Financial Statements. While the control variables in this study showed a positive influence in addition to the leverage variable, namely audit quality, company size, and company growth. So it can be concluded that all hypotheses in this study were rejected. So based on the point of size, independence, and expertise of the board of commissioners in this study, it does not have a large enough role in determining the Quality of Financial Statements.
Pemahaman Ekonomi Islam pada Pengusaha Home Industry Muslim dalam Upaya Penghindaran Riba Kusumawardani, Media; Yanto, Desri
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2631

Abstract

Purpose: Community service activities are undertaken to enhance the understanding of Islamic economics among prospective entrepreneurs in the village of Muara Penimbung Ulu. Comprehension of Islamic economics can encourage entrepreneurs to avoid usury and opt for Islamic banking as an alternative source of business capital. Methodology: The implementation of community service activities took place on August 25, 2023. The activities were conducted in the village of Muara Penimbung Ulu. The stages of community service activities comprised field observations, provision of materials, and participant evaluation. Results: The community service activities proceeded smoothly. The presented material included an understanding of Islamic economics, principles of Islamic economics, prohibited elements in Islamic economics, the differences between Islamic and conventional economics, Sharia contracts in Islamic economics, and Islamic financial institutions. The evaluation results indicated that the participants received the material well. Limitations: The limited Internet access in the village of Muara Penimbung Ulu resulted in participants not being updated on developments in the field of economics. Contribution: Participants experienced improvement in their understanding of Islamic economics. They were able to distinguish between Islamic economics and conventional economics. The participants understood that bank interest constitutes usury (riba) in Islamic economics.
Menumbuhkan budaya literasi sedari dini dalam mendorong terwujudnya Indonesia Emas Yanto, Desri; Kusumawardani, Media
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i4.31613

Abstract

AbstrakKegiatan pengabdian ini dilakukan untuk meningkatkan literasi baca bagi siswa sekolah dasar bagi mitra Yayasan Tahfids Syafian Hafiyah. Tahapan kegiatan dilakukan dengan tiga tahapan yaitu pertama identifikasi masalah mitra, kedua kegiatan literasi baca siswa, ketiga solusi ats masalah yang dimiliki mitra. Metode pelaksanakaan menggunakan pendekatan ceramah dan diskusi interaktif. Materi yang diberika dibagi atas tiga bagian yaitu literasi membaca, memahami bacaan dan dukungan untuk tidak takut bertanya. Kegiatan pengabdian berlangsung dengan peserta anak didik sekolah dasar kelas 1-2 dengan jumlah 17 peserta pada Yayasan Tahfids Syafian Hafiyah. Hasil pengabdian mencakup pengukuran 1. Perasaan senang, 2. Fokus Perhatian, 3. Motivasi Membaca, 4. Usaha untuk membaca. Pemberian buku bergambar dan berwarna kepada siswa membuat perasaan siswa senang untuk membaca dan melihat gambar dan tulisan yang ada pada buku baca yang diberikan. Bagi siswa sd buku bergambar dan berwarna mampu menarik perhatian siswa untuk melihat dan membaca sehingga memberikan fokus utama siswa kepada buku bukan kepada hal yang lainnya, komunikasi dua arah dapat mengalihkan fokus siswa agar berfokus pada tujuannya yaitu untuk membaca. Pelaksanaan pengabdian dilakukan dengan teknik diskusi dua arah disertai dengan buku berwarna dan bergambar yang menarik perhatian siswa, hal ini mampu membuat siswa tetap fokus selama kegiatan dan menghindari rasa bosan siswa yang akhirnya mampu meningkatkan minat baca siswa. Tata cara yang penyampaian yang menyenangkan dengan cara interaksi antar siswa dan guru disertai dengan teknik cara baca yang beragam mampu meningkatkan usaha siswa dalam meningkatkan minat baca. Kata kunci: membaca; literasi; sekolah dasar. AbstractThis community service activity was carried out to improve reading literacy for elementary school students for partners of the Syafian Hafiyah Tahfids Foundation. The activity stages were carried out in three stages: first, identifying partner problems, second, student reading literacy activities, and third, solutions to the problems faced by partners. The implementation method used an interactive lecture and discussion approach. The material provided was divided into three parts: reading literacy, reading comprehension, and support for not being afraid to ask questions. The community service activity took place with 17 elementary school students in grades 1-2 at the Syafian Hafiyah Tahfids Foundation. The results of the community service include measurements of 1. Feelings of pleasure, 2. Focus of attention, 3. Motivation to read, 4. Efforts to read. Providing students with colorful picture books makes students feel happy to read and see the pictures and writing in the reading books provided. For elementary school students, colorful picture books are able to attract students' attention to see and read so that they give students their main focus on the book rather than on other things, two-way communication can divert students' focus to focus on the goal of reading. The implementation of the community service is carried out using two-way discussion techniques accompanied by colorful and picture books that attract students' attention, this is able to keep students focused during the activity and avoid students' boredom which ultimately can increase students' interest in reading. The procedure that conveys fun through interaction between students and teachers accompanied by various reading techniques can increase students' efforts in increasing interest in reading. Keywords: reading; literacy; elementary school.
THE DEVELOPMENT OF LAKUER PAINTING PRODUCT TO CRAFTS PRODUCT Mubarat, Husni; Chanaldy, Rendi Sueztra; Yanto, Desri
Batoboh Vol 4, No 2 (2019): BATOBOH : JURNAL PENGABDIAN PADA MASYARAKAT
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/bt.v4i2.901

Abstract

The community service with a scheme of community partnership program, was carried out with the Sanggar of Ganesha Art Group Palembang who was active in visual arts activities, particularly lakuer painting. Lakuer itself is one of the crafts in the city of Palembang that has local genius, aesthetic and unique value that is not owned by other regions, especially in Sumatra. The potential of lakuer painting which was developed together with the Sanggar Ganesha Art Group is the development of product design as a medium of lakuer painting, which was previously in the form of paintings with 2-dimensional fields developed into craft products in the shape of a square, cylinder or tube. The specific purpose of this service is to develop product designs from lakuer painting to craft products that can be mass produced, namely to increase the quantity and quality of products through technology transfer from manual work to machine work systems. Another aim is to conduct training on production management and financial management of Sanggar Ganesha Art Group in order to become a creative business that has economic and professional value. It apllied demonstration method in the form of training and workshops on design development and production management directly with a work system that is supported by machine technology  and financial management. The implementation of the service also applied promotional methods through online media in order to increase product sales.
ANALYSIS OF LOCAL FINANCIAL INDEPENDENCE CHALLENGES MODERATED BY ECONOMIC GROWTH (CASE STUDY OF PROVINCES REGENCIES/CITIES IN KALIMANTAN) Anjani, Rija; Masnila, Nelly; Yanto, Desri
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 1 (2025): JAK Volume 30 No 1 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i1.3466

Abstract

This research was aimed to analyze the influence of local taxes, revenue sharing, and capital expenditure on the independence of local government finances in the support of the implementation of autonomy by the government, using economic growth as a moderating variable. Using secondary data from financial audit reports on 56 districts/cities in Kalimantan over five years with 280 observations. The analysis method employs panel data, Moderated Regression Analysis (MRA), and hypothesis testing using Eviews 12.The results showed that local taxes have a significantly positive effect on local financial independence, while the sharing of revenue and expenditure of capital have a significant negative effect on local financial independence. Economic growth positively and significantly affects the relationship between local taxes and financial independence, while negatively and significantly affects the relationship between capital expenditure and financial independence, and economic growth is not able to moderate the relationship between revenue sharing to financial independence. Overall, economic growth has a significant role in moderating the effect of these variables used in Kalimantan districts/cities during the study period.
KUALITAS AUDIT: PERAN UKURAN, GENDER, FREKUENSI RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA Yanto, Desri; Kusumawardani, Media
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11095750

Abstract

Penelitian ini menunjukkan bukti empiris terkait ukuran, gender, dan frekuensi rapat komite audit dengan manajemen laba dengan moderasi dengan kualitas audit pada perusahaan perbankan di periode 2017 – 2022. Sampel dipilih menggunakan metode Purposivel sampling sehingga diperoleh sebanyak 73 perusahaan dan 438 sampel. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan data sekunder. Pengujian menggunakan alat statistik Eview-10 dengan uji kelayakan lmodel CEM, FEM, REM, Uji Asumsi Klasik dan uji statistik. Hasil penelitian ini yaitu Ukuran Komite Audit berpengaruh signifikan terhadap terjadi Manajemen Laba, Gender tidak terdapat pengaruh signifikan pada terjadinya Manajemen Laba diperusahaan, namun Frekuensi Rapat Komite Audit berpengaruh signifikan terhadap terjadi Manajemen Laba, Kualitas Audit meningkatkan pengaruh Ukuran Komite Audit pada terjadi Manajemen Laba, Kualitas Audit meningkatkan pengaruh pada Gender Komite Audit terhadap terjadi Manajemen Laba, Kualitas Audit meningkatkan pengaruh Frekuensi Rapat Komite Audit pada terjadi Manajemen Laba, dan Nilai Adjusted R-squared sebesar 0.70102 atau 70,102%. Kata Kunci: Manajemen Laba, Kualitas Audit, Komite Audit
Determinan Financial Distress pada Kabupaten dan Kota di Pulau Sumatera Andrianda, Yoga; Yulina, Bainil; Yanto, Desri
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/t6n6hw47

Abstract

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi Financial Distress pada Kabupaten dan Kota di Pulau Sumatera periode 2019 hingga 2023. Populasi yang digunakan dalam penelitian ini adalah Pemerintah Kabupaten dan Kota di Pulau Sumatera yang terdiri dari 110 Kabupaten dan 30 Kota. Jumlah sampel ditentukan melalui teknik purposive sampling sebanyak 137 daerah kabupaten dan kota. Teknik dalam mengumpulkan data yaitu data sekunder yang diperoleh dari laporan keuangan Pemerintah Daerah yang dipublikasi oleh Badan Pemeriksa Keuangan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel yaitu Uji R2, Uji t, Uji F dengan alat analisis berupa Eviews (Econometric Views) versi 13. Hasil pengujian pada penelitian ini menunjukkan bahwa Budgetary Solvency Ratio dan Return On Assets berpengaruh positif dan signifikan terhadap Financial Distress. Derajat Desentralisasi dan Rasio Likuiditas tidak berpengaruh terhadap Financial Distress. Derajat Desentralisasi, Rasio Likuiditas, Budgetary Solvency Ratio dan Return On Assets secara simultan berpengaruh positif dan signifikan terhadap Financial Distress.
Co-Authors Andrianda, Yoga Anjani, Rija Bainil Yulina Chanaldy, Rendi Sueztra Husni Mubarat, Husni Masnila, Nelly Media Kusumawardani, Media