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All Journal E-Journal Home Economic and Tourism OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
ANGGRAINI, MELISA
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH SUBSTITUSI TEPUNG LABU KUNING (Cucurbita moschata) TERHADAP KUALITAS BOLU KUKUS ANGGRAINI, MELISA; Syarif, Winerlis; Holinesti, Rahmi
Journal of Home Economics and Tourism Vol 5, No 1 (2014): Periode Maret 2014
Publisher : Faculty of Tourism and Hospitality - Universitas Negeri Padang

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Abstract

The kind of the reseach was experimental using complete random design with one factor which the amount of pumpkin flour with composition  0%; 15%; 25%; and 35%. The hypothesis showed that there was an effect to the substution of flour pumpkin to the steam cake quality. Substitution of 0% showed volume are very chapped, round shape, very neat, not yellow color, texture is very soft, very fine porous, not flavour pumpkin, sweet and not feel pumpkin, as well as the level of very like. Substitution of 15% showed volume are chapped, slightly rounded, neat, slightly yellow color, soft texture, fine porous, slightly flavour pumpkin, sweet, slightly feel pumpkin, and as wellas the level of like. Substitution of 25% showed volume are rather chap, slightly rounded, slightnly neat, yellow color, texture is rather soft, slightly porous smooth, very flavor pumpkin, sweet, feels pumpkin, and the level of preference. Substitution of 35% showe volume are rather chap, slightly rounded, neat, very yellow color, slightly soft, less porous smooth, very flavorful pumpkin, very sweet, very feels pumpkin and the level of preference rather like. The description above shows the showed the better is substitution 15% .Keywords: substitution, pumpkin flour, steam cake, oganoleptic
RASIO KEUANGAN DAN AUDIT REPORT LAG: PERAN INSTITUTIONAL OWNERSHIP SEBAGAI PEMODERASI Najmuddin, Ahmad Bebin; Anggraini, Melisa; Estrini, Dwi Hayu; Tan, Michaela Purnama
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1564

Abstract

This study aims to examine the effect of financial ratios consisting of solvency (DER), profitability (ROA), and liquidity (CR) on audit report lag (AUDLAG), with institutional ownership serving as a moderating variable. The research data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) over a specified observation period, using the Moderated Regression Analysis (MRA) method. The results reveal that solvency and liquidity have no significant effect on audit report lag, while profitability has a negative and significant effect, indicating that higher profitability is associated with a shorter audit completion time. The moderation test shows that institutional ownership does not moderate the relationship between solvency and profitability with audit report lag, but it strengthens the effect of liquidity in accelerating the audit completion process. These findings support agency theory, suggesting that institutional ownership plays an important role as an effective monitoring mechanism to enhance transparency and efficiency in financial reporting. This study contributes to the corporate governance literature by providing empirical evidence on the role of institutional ownership in accelerating the audit process and reducing audit report lag.
TATA KELOLA TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN AUDIT DELAY SEBAGAI MODERASI Suryono, Tjia, Febiana; Estrini, Dwi Hayu; Anggraini, Melisa
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v10i1.37122

Abstract

Financial statement fraud represents a critical issue that can damage stakeholder trust and reduce the overall quality of corporate financial information. This study aims to examine the influence of audit committees and managerial ownership on the potential for financial statement fraud, as well as to evaluate the moderating role of audit delay. A quantitative approach was employed using secondary data from 55 public companies across the ASEAN region (Indonesia, Malaysia, the Philippines, and Vietnam) during the period 2015 – 2023, resulting in 495 observations. The sample was selected using a purposive sampling method, while the analytical techniques applied were multiple linear regression and Moderated Regression Analysis (MRA). The findings reveal that audit committees have a significant negative effect on financial statement fraud, and managerial ownership also shows a significant negative influence. Furthermore, audit delay is proven to moderate the relationship between audit committees and financial statement fraud, as well as the relationship between managerial ownership and financial statement fraud. These results align with agency theory and the fraud triangle, emphasizing the importance of internal monitoring and timely audits in reducing opportunities for manipulation. Overall, all hypotheses in this study are supported. The study offers practical implications for companies, auditors, and regulators in enhancing the effectiveness of monitoring mechanisms to prevent financial statement fraud.
Penguatan Kesiapan Kerja Bagi Lulusan Akuntansi Melalui Pengenalan Tata Kelola Perusahaan Dan Sistem Akuntansi Anggraini, Melisa; Widihardimas, Tarcisius Jassien; terusnya, Penulisse
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

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Abstract

Lulusan akuntansi saat ini harus memiliki penguasaan teknis akuntansi dan pemahaman yang memadai mengenai tata kelola perusahaan serta pemanfaatan sistem informasi akuntansi berbasis teknologi. Tantangan dunia kerja yang semakin kompetitif serta perkembangan digitalisasi menuntut lulusan akuntansi untuk adaptif, profesional, dan memiliki integritas dalam mendukung transparansi serta akuntabilitas keuangan. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman konseptual dan keterampilan praktis lulusan akuntansi terkait good corporate governance dan penggunaan software akuntansi Accurate sebagai pendukung praktik akuntansi di dunia kerja. Metode pelaksanaan kegiatan meliputi sosialisasi, demonstrasi langsung, praktik mandiri berbasis studi kasus, serta pendampingan personal yang dilaksanakan di PT Gosyen Polinator Indonesia, Kota Semarang. Hasil kegiatan menunjukkan bahwa peserta memiliki tingkat partisipasi yang tinggi dan mengalami peningkatan pemahaman mengenai peran tata kelola perusahaan dan sistem informasi akuntansi. Selain itu, peserta mampu mengoperasikan software Accurate secara dasar, mulai dari pencatatan transaksi hingga penyusunan laporan keuangan sederhana. Kegiatan ini juga memberikan manfaat bagi mitra dengan tersedianya sumber daya manusia yang lebih siap kerja dan memiliki kompetensi akuntansi berbasis teknologi. Dengan demikian, kegiatan PKM ini efektif dalam meningkatkan kesiapan profesional lulusan akuntansi untuk menghadapi dinamika dan tuntutan dunia kerja.
Co-Authors Aditya Pratama Ahmad Bebin Najmuddin Arifianto, Rosandi Arika Fitriani Baharudin, Puja Dwi Hayu Estrini Fadhila, Intan Harahap , Afriandi Nikmah, Mery Jazimatun Rahmi Holinesti Ramadani, Suci Suryono, Tjia, Febiana Syarif, Winerlis Tan, Michaela Purnama terusnya, Penulisse Ultari, Eldisa Prayana Widihardimas, Tarcisius Jassien