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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi ACADEMICS IN ACTION Journal of Community Empowerment JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat The Indonesian Journal of Accounting Research Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat Community Empowerment
Vita Elisa Fitriana
Fakultas Bisnis, Universitas Presiden
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences

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CONTRIBUTING FACTORS TO THE AUDIT DELAY Novianti Augustina; Vita Elisa Fitriana
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3270

Abstract

Telah dilakukan banyak penelitian mengenai keterlambatan pelaporan audit dalam perusahaan yang terdaftar di Bursa Efek Indonesia, tetapi hasil yang diperoleh masih beragam. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit tersebut, berupa ukuran bisnis, ukuran KAP, komite audit, dan kompleksitas audit sebagai variabel independen, sedangkan leverage sebagai variabel kontrol. Data berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel yang diperoleh adalah 72 perusahaan per tahun. Dari analisis regresi linier berganda didapatkan hasil bahwa ukuran KAP berpengaruh negatif terhadap audit delay, sedangkan ukuran bisnis, komite audit, dan kompleksitas audit tidak menunjukkan pengaruh yang signifikan terhadap audit delay Keywords: audit, audit delay, ukuran KAP
Cost Calculation and Selling Price Determination for MSME in Jababeka Industrial Area Supeni Anggraeni Mapuasari; Vita Elisa Fitriana; Chita Oktapriana
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 3 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i3.907

Abstract

Besides the position as an industrial center, Jababeka is also a residential and MSME center that supports the regional economy. Even though they are continuouesly growing, MSMEs still need a numeruos supports to be able to develop further, including how MSMEs can accurately calculate business costs and ultimately determine the right selling price. This training was divided into two sessions, where the first session focused on the concept of business costs, while in the second session, participants were asked to directly applied the previous concept and calculate their real business costs. The results of the questionnaire distributed to all 60 MSME participants showed that this training was able to provide an understanding of cost calculations and determining product selling prices. Therefore, it can be concluded that this training has successfully contributed to the MSME growth.
Co-Authors Alfandy Berniquezt Dendeng Chita Oktapriana Ika Pratiwi Simbolon Muhammad Harddisk Bintang Zulfikar Muhammad Rasil Fashhan Novianti Augustina Setyarini Santosa Shelly Eka P. Budiman Slamet Sugiri Supeni Anggraeni Mapuasari Supeni Anggraeni Mapuasari Wisnu Dewi Fitriyani