Articles
<![CDATA[PERANCANGAN PENERAPAN MANAJEMEN RISIKO ]]>
<![CDATA[Qintharah, Yuha Nadhirah]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v10i1.1645
<![CDATA[Pedoman yang dipakai dalam penelitian ini untuk merancang manajemen risiko UMKM Saripakuan adalah standar ISO 31000:2009. UMKM Saripakuan adalah UMKM yang memiliki kegiatan utama di bidang produksi kue. UMKM Saripakuan memiliki banyak risiko yang muncul dikarenakan umur UMKM yang masih muda sehingga, dianggap UMKM ini memerlukan adanya rancangan manajemen risiko untuk meminimalisir risiko tersebut. Manajemen risiko dibuat agar level risiko risiko-risiko yang ada di UMKM Saripakuan dapat diturunkan ke level yang dapat diterima sehingga mereka dapat mencapai sasaran dengan optimal. Hasil penelitian ini menunjukkan bahwa UMKM Saripakuan memiliki 14 risiko dalam UMKM Saripakuan.]]>
<![CDATA[The Influence of Intellectual Capital and Audit Committee on Financial Performance of Banking Companies on IDX ]]>
<![CDATA[Qintharah, Yuha Nadhirah]]>;
<![CDATA[Bagaskara, David Nando]]>
<![CDATA[ International Humanities and Applied Science Journal VOLUME 4, ISSUE 2, 2021 ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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<![CDATA[The purpose of this study is to determine the influence of Intellectual Capital and the Audit Committee on the Company's performance in banks listed on the Indonesia Stock Exchange and how much influence the Intellectual Capital and the Audit Committee both partially and simultaneously have on the Company's performance in banks listed on the Indonesia Stock Exchange. The research method used in this study uses quantitative methods. Respondents in this study were banking sector companies listed on the IDX which published financial statements in a row for 3 years from 2017-2019 with a sample of 39 companies and the data collection method used Purposive Sampling, namely taking the necessary samples using the criteria specified. has been determined by the researcher. The results obtained from this study are Intellectual Capital and the Audit Committee have no effect on the Company's performance simultaneously or simultaneously and the results also show that individually the Intellectual Capital variable has no effect on the Company's Performance and the Audit Committee variable produces the same thing that there is no influence to the Company's Performance.]]>
<![CDATA[yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas ]]>
<![CDATA[Rifan, Dinda Fali]]>;
<![CDATA[Qintharah, Yuha Nadhirah]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i2.2966
<![CDATA[ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank]]>
<![CDATA[The Effect of Company Size and Financial Distress on Going Concern Audit Opinions with Opinion Shopping as Moderation Variables ]]>
<![CDATA[Fransisca Listyaningsih Utami]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2021): Jurnal Ilmiah Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jimb.v7i1.10660
<![CDATA[This study aims to examine the effect of company size and financial distress on going concern audit opinions with opinion shopping as moderation variables. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2016 to 2018. The sample was obtained using a purposive random sampling method. Data analysis uses logistic regression and different absolute values. The results showed that company size and financial distress affected going concern audit opinions, opinion shopping did not affect company size on going concern audit opinions and opinion shopping affected financial distress on going concern audit opinions.]]>
<![CDATA[Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management. ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Diana Fajarwati]]>;
<![CDATA[Yosika Cindy Ovitasari]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v5i1.413
<![CDATA[Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.]]>
<![CDATA[Pengaruh Kesehatan, Tingkat Pendidikan, dan Upah Minimum terhadap Kemiskinan pada Provinsi Jawa Barat Tahun 2019-2020 ]]>
<![CDATA[Nurlaila Maysaroh Chairunnisa]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v7i1.530
<![CDATA[This study aims to examine the effect of health, education level, and minimum wage on poverty. The sample in this study was the city and district of West Java Province in 2019-2020. Data analysis in this study used multiple regression. This study found that health had no effect on poverty, education had a significant negative effect on poverty, and the city/district minimum wage had no effect on poverty. Keywords: health, education level, minimum wage, poverty]]>
<![CDATA[Pengaruh Rotasi Audit, Kompleksitas Perusahaan dan Fee Audit terhadap Kualitas Audit Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 31 No. 1 (2020): Juni 2020 ]]>
Publisher : <![CDATA[UIR Press ]]>
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DOI: 10.25299/kiat.2020.vol31(1).5787
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh rotasi audit, kompleksitas perusahaan dan fee audit terhadap kualitas audit perusahaan manufaktur di Bursa Efek Indonesia tahun 2016-2018. Sampel penelitian adalah 138 perusahaan. Alat analisis yang digunakan adalah regresi linear logistik. Hasil penelitian yang dilakukan menunjukkan bahwa Rotasi Audit dan Fee Audit berpengaruh signifikan terhadap Kualitas Audit sementara Kompleksitas Perusahaan tidak berpengaruh signifikan terhadap kualitas audit Hal tersebut menunjukkan bahwa semakin kompleks sebuah perusahaan tidak akan mempengaruhi baik atau buruknya kualitas audit yang dilaksanakan.]]>
<![CDATA[THOMAS KUHN PARADIGM: REVOLUTION OF ACCOUNTING RECORDING FROM CASH BASIS TO ACCRUAL BASIS ]]>
<![CDATA[Yuha Nadhirah Qintharah]]>;
<![CDATA[Khomsiyah Khomsiyah]]>
<![CDATA[ JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI ]]>
Publisher : <![CDATA[STIE Muhammadiyah Jakarta ]]>
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DOI: 10.37932/ja.v11i1.506
<![CDATA[Pencatatan akuntansi digunakan untuk mencatat peristiwa ekonomi yang terjadi pada sebuah entitias. Perubahan pencatatan akuntansi pada pemerintah dari basis kas menuju basis akrual disebabkan oleh perubahan yang disebabkan oleh reformasi di bidang keuangan pemerintahan Indonesia. Penelitian ini bertujuan untuk menganalisis perubahan pencatatan yang terjadi dari basis kas menuju basis akrual dengan mengimplementasikan metode pembacaan literatur atau studi Pustaka. Penelitian ini melakukan studi pustaka dengan menggunakan paradigma Thomas Kuhn sebagai pisau analisis untuk membahas perkembangan. Dari analisis yang dilakukan ditemukan bahwa terdapat anomaly yakni reformasi di bidang keuangan pemerintahan sehingga memicu terjadi perubahan pencatatan. Sehingga, pencatatan akuntansi pada pemerintah dimana awalnya menggunakan basis kas berganti menjadi basis akrual.Accounting records are used to record economic events that occur in an entity. The change in government accounting records from a cash basis to an accrual basis was caused by changes caused by reforms in the financial sector of the Indonesian government. This study aims to analyze the changes in recording that occur from the cash basis to the accrual basis by implementing the literature reading method or library study. This study conducted a literature study using the Thomas Kuhn paradigm as an analytical tool to discuss developments. From the analysis, it was found that there was an anomaly, namely reform in the government finance sector, which triggered a change in recording. Thus, the government's accounting records which initially used the cash basis changed to the accrual basis.]]>
<![CDATA[PELATIHAN PEMBUKUAN APLIKASI BUKUKAS BAGI PELAKU USAHA DI DESA KUTAMUKTI ]]>
<![CDATA[Alda Miranda]]>;
<![CDATA[Vita Aprilina]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): NEAR ]]>
Publisher : <![CDATA[Komunitas Dosen Indonesia ]]>
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DOI: 10.32877/nr.v2i1.549
<![CDATA[This Community Service activity aims to make Micro, Small and Medium Enterprises (MSMEs) in Kutamukti Village able to understand and prepare financial reports using the Bukukas application, for MSME actors and their calculations after participating in this activity. Many incidents show that MSME actors in Kutamukti Village experience obstacles in understanding and compiling financial reports in the Bukukas Application, for MSME actors and their calculations. Among the contributing factors are the educational background of MSME actors who still do not support the required competencies, and also the lack of training for MSME actors related to the business they are running. Micro, small and medium enterprises (MSMEs) have quite serious problems, namely poor fund management in carrying out their business activities. At this time there are still many business actors who in running their businesses do not use information technology applications, they still use books to record their finances. One solution to this problem is to do good bookkeeping using an android-based financial bookkeeping application. Android-based financial accounting applications are the solution to these problems. The purpose of this study was to compare the Android-based MSME financial bookkeeping application based on the criteria for a quality accounting application. The data analysis technique used is by observation, interviews. The methods or procedures used during the training are lectures, discussions, and community questions and answers. The training in this activity was attended by 5 participants giving scores by filling out the pre-test and post-test with the aim of determining the effectiveness of the activity. The results of the activity show that this training has been running quite effectively and participants can understand the application of bookkeeping through the application.]]>
<![CDATA[Pemberdayaan Ibu Rumah Tangga melalui Pelatihan Pembuatan Kerajinan Tangan di Dusun Citeureup ]]>
<![CDATA[Sherlly Syah Putri]]>;
<![CDATA[Vita Aprilina]]>;
<![CDATA[Yuha Nadhirah Qintharah]]>
<![CDATA[ Prima Abdika : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2022): Volume 2 Nomor 3 Tahun 2022 ]]>
Publisher : <![CDATA[Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende ]]>
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DOI: 10.37478/abdika.v2i3.2080
<![CDATA[The amount of free time that housewives have in Dusun Citeureup I is often not used properly so they are said to be less productive. Empowerment of housewives will encourage increased productivity and the potential for the formation of new businesses which have implications for improving the economy, especially the family economy. The community service program for empowering housewives is training to make handicrafts from used bottle caps and making bohemian bags. The method of implementing this program uses community education and training. The stages of the activities carried out were conducting counseling, training, and mentoring in making handicrafts from used bottle caps and making bohemian bags. This activity is said to be a success because of the high enthusiasm of housewives to attend the event and their interest in trying to learn to make bohemian bags and other handicrafts from used bottle caps. From the two trainings, the interest in making bohemian bags became superior as evidenced by the request from the Chair of Family Empowerment and Welfare to be taught privately. Making bohemian bags and handicrafts from bottle caps can be done in free time so as not to interfere with household work so as to minimize unproductive free time. The results of this craft can also be sold so that it can increase income and improve the family's economy. This craft requires patience, patience, and innovation, and still needs assistance for training.]]>
