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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Proaksi Abdimisi Bisnis Net : Jurnal Ekonomi dan Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) The Sociology of Islam
Rosharlianti, Zulfa
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Pelatihan Penyusunan Laporan Keuangan Sederhana bagi Pelaku UMKM yang Tergabung dalam Asosiasi Pengusaha Pemula Sukses Indonesia (ASOPPSI) Tangerang Selatan Rosharlianti, Zulfa; Anisa, Anisa
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam rangka meningkatkan peluang, kemampuan dan perlindungan pelaku UKM, telah ditetapkan berbagai kebijakan tentang pemberdayaan UKM yang dilakukan dengan menumbuhkan iklim usaha yang mendukung pengembangan Usaha Mikro, Kecil dan Menengah serta Pengembangan dan pembinaan Usaha Mikro. , Usaha Kecil Menengah, Permasalahan. Yang dihadapi para pelaku UMKM yang tergabung dalam asosiasi pengusaha pemula sukses Indonesia (ASOPPSI) - Tangerang Selatan adalah: (1) kurangnya pengetahuan tentang penyusunan laporan keuangan. (2) Fasilitas berupa program pelatihan belum tersedia. (3) Tidak ada bantuan untuk penyusunan laporan keuangan. Tujuan PKM adalah memberikan pelatihan kepada para pelaku UMKM yang tergabung dalam asosiasi pengusaha pemula sukses Indonesia (ASOPPSI) - Tangerang Selatan agar mereka dapat mengetahui perkembangan usaha dan memanfaatkan laporan keuangan untuk menunjang kemajuan UMKMnya. Hasil dari PKM adalah kemampuan dan keterampilan penyusunan laporan keuangan oleh pelaku UMKM yang tergabung dalam asosiasi pengusaha pemula sukses Indonesia (ASOPPSI) - Tangerang Selatan. Rekomendasi hasil pelaksanaan PKM perlu diingat bahwa penyusunan laporan keuangan ini merupakan pekerjaan yang berkesinambungan dan berkelanjutan, oleh karena itu sebaiknya para pelaku UMKM yang tergabung dalam asosiasi pengusaha pemula sukses Indonesia (ASOPPSI) - Tangerang Selatan melakukan hal tersebut secara rutin setiap saat ada transaksi.  Kata Kunci: Akuntansi, Pelaporan, Keterampilan, UMKM Abstract To increase the opportunities, capabilities and protection of SMEs, various policies have been established regarding the empowerment of SMEs which are carried out by fostering a business climate that supports the development of Micro, Small and Medium Enterprises as well as the development and development of Micro Enterprises. , Small and Medium Enterprises, Problems. What MSMEs who are members of the Indonesian Association of Successful Beginner Entrepreneurs (ASOPPSI) - South Tangerang face are: (1) lack of knowledge about preparing financial reports. (2) Facilities in the form of training programs are not yet available. (3) There is no assistance in preparing financial reports. The aim of PKM is to provide training to MSME players who are members of the Indonesian Association of Successful Beginner Entrepreneurs (ASOPPSI) - South Tangerang so that they can understand business developments and utilize financial reports to support the progress of their MSMEs. The results of PKM are the abilities and skills in preparing financial reports by MSME players who are members of the Indonesian Association of Successful Beginner Entrepreneurs (ASOPPSI) - South Tangerang. Recommendations for the results of PKM implementation need to be remembered that the preparation of financial reports is continuous and sustainable work, therefore MSME actors who are members of the Association of Successful Indonesian Beginner Entrepreneurs (ASOPPSI) - South Tangerang should do this regularly at all times there is a transaction. Keywords: Accounting, Reports, Skills, MSMEs
THE EFFECT OF COMPANY SIZE AND INVESTMENT OPPORTUNITY SET ON AUDIT REPORT LAG WITH FINANCIAL DISTRESS AS A MODERATING VARIABLE: (Empirical Study of Infrastructure, Utilities and Transportation Sector Companies in 2019-2021) Armeliya, Febby Agustini; Rosharlianti, Zulfa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.775

Abstract

In the contemporary business landscape, financial reporting and auditing play a crucial role in maintaining transparency, accountability, and investor confidence within organizations. The timing of audit reports, commonly referred to as audit report lag, is an important aspect of financial reporting that reflects the efficiency and effectiveness of an organization's financial reporting process. Several factors can influence audit report lag, including the size of the firm, the presence of investment opportunities, and financial difficulties that a company might face. This study aims to empirically investigate the influence of firm size and investment opportunity sets on audit report lag, and whether financial difficulties can moderate the impact of company size and investment opportunity sets on the delay in audit reports. The research focuses on the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period 2019 to 2021. Employing a quantitative research approach, this study utilizes secondary data collection techniques, specifically documentation, and involves a sample of 24 companies. The findings reveal that Company Size significantly affects Audit Report Lag, while Investment Opportunity Set does not have a discernible impact on Audit Report Lag. Additionally, the study demonstrates that Financial Distress does not act as a moderating factor in the relationship between Company Size and Audit Report Lag, nor between Investment Opportunity Set and Audit Report Lag. When considered together, Company Size and Investment Opportunity Set concurrently exhibit a significant influence on Audit Report Lag.
THE EFFECT OF THE AUDIT COMMITTEE AND THE INDEPENDENT BOARD OF COMMISSIONERS ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE: (Empirical Study of Primary Consumer Companies on the Indonesia Stock Exchange for the 2018-2022 Period) Tambunan, Herti; Rosharlianti, Zulfa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.782

Abstract

Audit committees are the vanguards of financial oversight, ensuring that financial reporting is accurate and transparent. On the other hand, independent commissioners bring a wealth of external expertise to the boardroom, providing an additional layer of checks and balances. Their independence is instrumental in countering agency problems and enhancing decision-making processes. This study aims to examine the effects of audit committees and independent commissioners on firm value with financial performance as a moderating variable. The study utilizes a quantitative approach and employs associative methods. The type of data utilized in this research is secondary data. The data analysis method employed in this research includes panel data regression and Moderated Regression Analysis, utilizing the Eviews application version 10 and Microsoft Excel. The population for this study comprises primary consumer companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data collection technique employed in this study was purposive sampling, resulting in a total of 25 research samples. The findings of the study indicate that the independent audit committee and board of commissioners collectively influence firm value. Individually, the audit committee shows no significant effect on firm value, whereas the independent board of commissioners does have a significant effect on firm value. Furthermore, the financial performance is found to moderate the relationship between the audit committee and firm value, while it does not have the capacity to moderate the relationship between the independent board of commissioners and firm value.
Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility Mulyani, Setia; Rosharlianti, Zulfa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17688

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh board diversity terhadap pengungkapan corporate social responsibility. Populasi pada penelitian ini adalah perusahaan sektor Industri yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 34 perusahaan dan rentan waktu periode 3 tahun. Penelitian menggunakan metode kuantitatif dengan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa gender diversity sebagai mekanisme board diversity dan pendidikan dewan komisaris sebagai mekanisme board diversity berpengaruh positif terhadap pengungkapan CSR, sedangkan kepemilikan saham publik sebagai mekanisme board diversity tidak berpengaruh terhadap pengungkapan CSR.
The Trend of Hijrah: New Construction of Urban Millennial Muslim Identity in Indonesia Farchan, Yusa'; Rosharlianti, Zulfa
The Sociology of Islam Vol. 4 No. 2 (2021): December
Publisher : Prodi Sosiologi, Fakultas Ilmu Sosial dan Ilmu Politik, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jsi.2021.4.2.182-205

Abstract

The emergence of the hijrah movement in Indonesia, both in public and virtual public spaces, marks the revival of the spirit of Islam in the country. This study examines the following issues: how do urban millennial Muslim communities interpret hijrah?; what is the new construction of urban millennial Muslim identity in Indonesia?; and what is the tendency of the preferences of urban millennial Muslims towards the literacy of Islamic da'wah content? This study uses qualitative methods. The survey population was millennial Indonesian urban Muslims, while the study sample consisted of 110 urban millennial Muslims in the Greater Jakarta area. The results of the study indicate several things. First, the millennial generation of urban Muslims interpret hijrah as "changing attitudes, behavior and lifestyles in a direction that is better in accordance with Islamic values". Second, hijrah has represented an urban Muslim identity constructed as "Devout Muslims", which is characterized by the piety of individuals in public spaces, adherence to the practice of worship, and the use of religious symbols or identities inherent in the activities of urban Muslim community life. Third, in the perspective of economic sociology, hijrah is not only a religious phenomenon but also the behavior and lifestyle of contemporary urban Muslim societies. Fourth, the hijrah community is a liquid community because it is not bound by the same background (ideology or religious social organization). Fifth, the most common source of da'wah literacy followed by hijrah Muslims is YouTube (46%). The most preferred ustadz is Hanan Attaqi (45.45%).
Pengaruh Pengendalian Internal, Audit Internal dan Good Corporate Governance terhadap Pencegahan Fraud Saputra, Andika Dwi; Rosharlianti, Zulfa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1188

Abstract

This research aims to analyze the influence of internal control, internal audit and good corporate governance on fraud prevention. This type of research is quantitative research, using associative methods and primary data in the form of a questionnaire which is then processed using the SPSS 29 application. The population in this research is all employees who work at PT. ABC with a total of 70 respondents. The sampling method in this research uses a saturated sample method. The results of this research indicate that the variables of internal control, internal audit, and good corporate governance simultaneously influence fraud prevention. Meanwhile, internal control variables partially influence fraud prevention, internal audit has no influence on fraud prevention, and good corporate governance has no influence on fraud prevention.
PERAN GREEN ACCOUNTING DAN STRUKTUR MODAL DALAM MENINGKATKAN FINANCIAL PERFORMANCE Rosharlianti, Zulfa; Laia, Yustina
Jurnal Proaksi Vol. 12 No. 2 (2025): April - Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i2.6999

Abstract

Main Purpose - The purpose of this study is to study how green accounting and capital structure impact financial performance. Method - This study uses quantitative with an associative approach with the help of Eviews 12 software. For this study, the purposive sampling method was used to collect samples of 15 food & beverage sector companies for the 2019-2023 period with a total of 75 data observations. Main Findings - According to the analysis results, green accounting does not affect financial performance, but capital structure affects financial performance. In addition, this study shows that both green accounting and capital structure affect financial performance simultaneously. Theory and Practical Implications - The implementation of green accounting provides a positive image to stakeholders regarding the company's concern for the surrounding environment. This study can provide recommendations for companies to better identify and manage environmental costs associated with their operational activities in order to reduce the risk of fines and litigation. Novelty - This is a study that examines green accounting, capital structure and financial performance in food & beverage sector companies participating in the PROPER program of the Indonesian Ministry of Environment and Forestry for the 2019-2023 period.
THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT Rosharlianti, Zulfa; Hidayat, Rahmat
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p124-132

Abstract

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.
ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Rosharlianti, Zulfa; Annisa, Dea; Akhsani, Novi
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p63-72

Abstract

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.
The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating Umami, Akmalludin; Rosharlianti, Zulfa
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p141-154

Abstract

This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee. And also involves a moderating variable, namely the reputation of the hood. The type of research used in this research is associative research with a quantitative approach. The data collection technique in this study is secondary data with data collection methods, namely documentation. The study was conducted on 40 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the test results, it proves that the Audit Opinion and the Audit Committee have a simultaneous effect on Audit Delay. This study also proves that audit opinion can affect audit delay, while audit committee has no effect on audit delay. This study also shows the results that the reputation of the company is able to moderate audit opinion on audit delays. The reputation of the KAP is not able to moderate the influence of the audit committee on the audit delay.
Co-Authors Akhsani, Novi Anisa Anisa Annisa, Dea Armeliya, Febby Agustini Farchan, Yusa' Laia, Yustina Mulyani, Setia Rahmat Hidayat Salsabila, Anggitta Saputra, Andika Dwi Syafitri, Mariska Intan Dwi Tambunan, Herti Umami, Akmalludin