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All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL PUNDI Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Barelang Jurnal Puan Indonesia Postgraduate Management Journal JAKBS Jurnal Pengabdian Masyarakat Ilmu Komputer
Shanti, Yunita Kurnia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE ROLE OF DIGITAL MARKETING AS THE ROLE OF DIGITAL MARKETING AS A MARKETING STRATEGY IN INCREASING REVENUE CV.LARRAZ MODERATION JAYA COSMETICS IN PAMULANG, SOUTH TANGERANG: PERAN DIGITAL MARKETING SEBAGAI STRATEGI PEMASARAN DALAM MENINGKATKAN PENDAPATAN CV.LARRAZ MODERATION JAYA COSMETICS DI PAMULANG TANGERANG SELATAN Kusumawardhany, Susi; Shanti, Yunita Kurnia; Sudarmadi, Sudarmadi
Jurnal Pengabdian Masyarakat Ilmu Komputer Vol. 1 No. 2 (2024): Mei
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmik.v1i2.680

Abstract

Sistem pemasaran digital atau yang lebih dikenal dengan digital marketing sudah tidak asing lagi bagi para pelaku bisnis. Sejak beberapa tahun belakangan ini, digital marketing menjadi pilihan banyak pebisnis dalam memasarkan produk mereka. Digital marketing adalah kegiatan promosi dan pencarian pasar melalui media digital secara online dengan memanfaatkan berbagai sarana misalnya jejaring sosial. Dunia maya kini tak lagi hanya mampu menghubungkan orang dengan perangkat, namun juga orang dengan orang lain di seluruh penjuru dunia. Digital marketing biasanya terdiri atas pemasaran interaktif dan terpadu untuk memudahkan interaksi antara produsen, perantara pasar dan calon konsumen salah satu keunggulan pemasaran digital adalah biaya yang digunakan jauh lebih rendah daripada pemasaran konvensional. Rendahnya biaya pemasaran digital ini diharapkan dapat berpengaruh pada harga jual yang kompetitif guna menarik perhatian lebih banyak pelanggan. Selain itu, pemasaran digital memanfaatkan teknologi internet yang membuat nyaman konsumen dilihat dari segi kemudahan akses dan kepraktisan. Pelanggan bisa membeli roduk kapan dan dimana pun cukup memakai gawai. Pemanfaatan digital marketing dalam bentuk pemanfaatan teknologi sangatlah penting karena dapat memberi pengetahuan kepada para pelaku UMKM mengenai cara maupun tahapan dalam memperluas jaringan konsumen melalui pemanfaatan media sosial dalam memasarkan produknya sehingga dapat meningkatkan keunggulan bersaing bagi UMKM. Pemasaran digital mempunyai pengaruh yang sangat besar terhadap pemasaran produk karena dapat meningkatkan volume penjualan dan juga meningkatkan keuntungan bagi pengusaha UMKM. Kata Kunci : Digital Marketing, Strategi Pemasaran, Pendapatan
PENGARUH AUDIT TENURE, KOMISARIS INDEPENDEN, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Sabilla Putri, Fiddinina; Shanti, Yunita Kurnia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9230

Abstract

ABSTRACT This research aims to empirically prove the influence of Audit Tenure, Independent Commissioners, and Financial Distress on the Integrity of Financial Statements. In this research, the independent variables used are Audit Tenure, Independent Commissioner, and Financial Distress, while the dependent variable used is Financial Report Integrity. This research was conducted by taking a sample of primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The type of data used in this research is secondary data in the form of financial reports that have been audited and published on the Indonesia Stock Exchange (BEI) from 2018-2022. The samples were collected using a purposive sampling method with the number of companies sampled being 36 companies with a research period of 5 years, so that 180 data were obtained. Power processing using the Microsoft Office Excel program and the Eviews 12 statistical program by analyzing descriptive statistics, model suitability tests, classical assumption tests, coefficient of determination, panel data regression analysis, F statistical tests, and T statistical tests. The results of this research show that: (1) Audit Tenure, Independent Commissioners, and Financial Distress have a simultaneous effect on the Integrity of Financial Statements, (2) Financial Distress has a positive effect on the Integrity of Financial Reports, (3) Audit Tenure has no effect on the Integrity of Financial Reports, (4) Independent Commissioners have no effect to the Integrity of Financial Statements. Keywords: Audit Tenure, Independent Commissioner, Financial Distress, Integrity of Financial Statements
Pentingnya Pengawasan Efektif dalam Mendukung Pengelolaan Keuangan yang Akuntabel pada ISTN Yayasan Perguruan Cikini Kusumawardhany, Susi; Shanti, Yunita Kurnia; Sudarmadi, Sudarmadi
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.317

Abstract

The effective management of financial resources is a fundamental aspect of the success of an organisational unit within a foundation. A unit within a foundation that has effective financial management must be able to demonstrate transparency in its financial operations in order to build trust with the foundation, beneficiaries, and other relevant parties. The presentation of accurate and comprehensive financial reports is an essential component of demonstrating the manner in which the foundation's financial resources are employed. Effective financial management enables management to guarantee that available funds are deployed in accordance with the foundation's mission and objectives. This facilitates the achievement of the desired social impact and ensures the optimal benefit to society. Effective financial management is a key factor in ensuring the financial stability of the unit. By effectively managing cash flow, identifying sustainable sources of income and managing risks in a prudent manner, units can maintain their operational sustainability. Based on the above, we have organised community service at ISTN Perguruan Cikini Foundation, which is a foundation engaged in the field of education. Perguruan Cikini Foundation places a strong emphasis on the accuracy and transparency of its financial reporting, emphasising the importance of effective supervision of financial statements to ensure the foundation's financial accountability..
PENGARUH FEE AUDIT, FINANCIAL DISTRESS, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Lestari, Sari; Shanti, Yunita Kurnia
JURNAL PUNDI Vol 8, No 2 (2024)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v8i2.539

Abstract

This research aims to examine the influence of audit fees, financial distress, independent commissioners and audit committees on the integrity of financial reports. Audit fees are measured using the natural logarithm of professional fees, financial distress is measured using the debt to equity ratio, independent commissioners are measured using the ratio of the number of members of the company's independent commissioners to the number of members of the company's board of commissioners, audit committees are measured using the comparison of the number of audit committees that come from from the independent committee with the number of audit committee members and the integrity of the financial reports as measured using the market to book ratio. This type of research is quantitative. Based on purposive sampling, the number of sample companies was 29 companies with an observation period of 5 years, so the total sample was 145 data on the property and real estate sectors listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis used in this research is a panel data regression model using E-Views 12. The results of this research show that partially audit fees and audit committees have no effect on the integrity of financial reports. Financial distress and independent commissioners have a significant effect on the integrity of financial reports. Meanwhile, simultaneously audit fees, financial distress, independent commissioners and audit committees influence the integrity of financial reports. Keywords: Financial Statement Integrity, Audit Fees, Financial Distress, Independent Commissioner, Audit Committee.
PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Ningsih, Riyanti Ratna; Shanti, Yunita Kurnia
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.901

Abstract

This study aims to determine the effect of the complexity of company operations and public ownership on Audit Delay with company size as moderation. The population of this study uses Property and Real estate sector companies listed on the Stock Exchange in 2018-2022. This type of research is quantitative research with secondary data sources. Based on the purposive sampling method, a sample of 47 companies was obtained. The analysis method used is multiple linear regression analysis with data processing using the Eviews version 13 program. The results showed that the complexity of company operations and public ownership simultaneously had an effect on Audit Delay, while partially the complexity of company operations had no effect on Audit Delay, public ownership had a negative effect on Audit Delay, company size was unable to moderate the complexity of company operations on Audit Delay, and company size was able to moderate public ownership on Audit Delay
PENGARUH TEKANAN EKSTERNAL, FINANCIAL STABILITY, AUDIT OPINION, DAN INEFFECTIVE MONITORING TERHADAP KECURANGAN LAPORAN KEUANGAN Mutiarani, Adiea Marita; Shanti, Yunita Kurnia
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.902

Abstract

This study aims to determine and examine the effect of external pressure, financial stability, audit opinion, and ineffective monitoring on financial statement fraud. The type of research used in this study is quantitative using secondary data. The population of this study is a State-Owned Enterprise (BUMN) company listed on the Indonesia Stock Exchange for the period 2017-2022. The number of samples obtained using purposive sampling technique was 17 companies with observations for 6 years, obtained a total of 102 observations of company data and analyzed using panel data regression techniques with common effect models to test the hypothesis. Hypothesis testing in this study uses panel data regression using E-views software version 10. The results of this study indicate that external pressure, financial stability, audit opinion and ineffective monitoring simultaneously affect financial statement fraud. External pressure partially has a significant positive effect on fraudulent financial statements. While financial stability, audit opinion, and ineffective monitoring partially have no effect on financial statement fraud.
PENGARUH KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI PEMODERASI Shanti, Yunita Kurnia; Kusumawardhany, Susi Sih
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.16169

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap nilai perusahaan dengan kinerja keuangan sebagai pemoderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2018-2022. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 9 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 (lima) tahun, sehingga total sampel sebanyak 45 sampel. Metode analisis data menggunakan eviews versi 9. Berdasarkan analisa data yang telah dilakukan menunjukkan hasil bahwa secara parsial kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh negative terhadap nilai perusahaan. Hasil uji MRA menunjukkan bahwa kinerja keuangan memperlemah pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap nilai perusahaan.
Pengaruh Environmental, Social, Dan Governance Terhadap Abnormal Return Shanti, Yunita Kurnia; Putri, Tiara Amanda
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1792

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, dan Governance terhadap Abnormal Return. Penelitian ini dilakukan dengan menganalisis ESG pada perusahaan yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan ESG selama periode tahun 2019 hingga tahun 2023. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling, dengan jenis penelitian kuantitatif. Data yang digunakan merupakan data sekunder, yaitu laporan annual report perusahaan. Jumlah sampel yang digunakan dalam penelitian ini adalah 11 perusahaan dengan pengamatan selama 5 (lima) tahun, sehingga terpilih sebanyak 55 objek pengamatan. Teknik analisis menggunakan metode regresi linear berganda dengan alat bantu aplikasi E-Views 12. Hasil penelitian menunjukkan bahwa Kinerja Environmental berpengaruh terhadap Abnormal Return. Kinerja Social tidak berpengaruh terhadap Abnormal Return. Kinerja Governance tidak berpengaruh terhadap Abnormal Return.
PENGARUH TEKANAN WAKTU DAN BEBAN KERJA TERHADAP PENDETEKSIAN KECURANGAN DENGAN PENGALAMAN KERJA SEBAGAI PEMODERASI Shanti, Yunita Kurnia; Sih Kusumawardhany, Susi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

This study aims to test and obtain empirical evidence regarding the effect of time pressure and workload on fraud detection moderated by work experience at the South Jakarta Public Accounting Firm. This type of research is quantitative with the sampling method is the Convenience sampling method, obtained 66 respondents who were used as research samples, so that the total observation was 66 samples. The data analysis method used SPSS version 24 along with the MRA test. Based on the data analysis that has been carried out, it shows that partially time pressure has a negative effect on fraud detection, and workload has no effect on fraud detection. Simultaneously, time pressure and workload have a significant effect on fraud detection. The results of the MRA test show that work experience is unable to moderate the effect of time pressure and workload on fraud detection, meaning that work experience weakens the effect of time pressure and workload on fraud detection.
Pengaruh Financial Distress, Audit Tenure Dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern Zara Joyanda Nasution; Shanti, Yunita Kurnia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Penelitian ini dilakukan untuk menganalisis Pengaruh Financial Distress, Audit Tenure dan Ukuran Perusahaan Terhadap Pemberian Opini Audit Going Concern. Populasi penelitian diambil dari perusahaan sektor Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2023 sebanyak 37 perusahaan. Metodologi yang digunakan adalah regresi logistik. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 19 perusahaan yang dijadikan sampel penelitian dan periode yang diteliti adalah 5 tahun yaitu dari tahun 2019 sampai tahun 2023 sehingga terdapat 95 sampel. Data yang digunakan diambil dari laporan keuangan konsolidasi yang telah diaudit yang diterbitkan oleh masing-masing perusahaan yang diteliti. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews series 12. Hasil penelitian menunjukan bahwa secara simultan Financial Distress, Audit Tenure dan Ukuran Perusahaan Berpengaruh Terhadap Pemberian Opini Audit Going Concern. Sedangkan secara parsial Financial Distress berpengaruh terhadap Pemberian Opini Audit Going Concern, Audit Tenure dan Ukuran Perusahaan tidak berpengaruh terhadap Pemberian Opini Audit Going Concern.
Co-Authors Kusumawardhany, Susi Kusumawardhany, Susi Sih Mutiarani, Adiea Marita Ningsih, Riyanti Ratna Nurmayanti, Alicya Putri, Tiara Amanda Sabilla Putri, Fiddinina Sih Kusumawardhany, Susi sudarmadi sudarmadi Titik Purwanti Zara Joyanda Nasution