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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Abdimisi Jurnal Akuntansi dan Governance Andalas
Icih, Icih
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020) Nurliani, Dinda; Icih, Icih
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6477

Abstract

This research aims to determine the influence of independence, financial knowledge, and gender audit committees on non-compliance with financial disclosure. The independent variables in the study were the independence, financial knowledge, and gender of the audit committee. The study sample represents 19 companies that were publicly reprimanded by Bursa Malaysia in the period 2014-2020. Sampling method using purposive sampling method. Data analysis methods use logistic regression methods. The results of this study showed that the independence, financial knowledge, and gender of the audit committee had no effect on the non-compliance of financial disclosures. However, if assessed simultaneously the variables of independence, financial knowledge, and gender of the audit committee affect the non-compliance of financial disclosure.
PENGARUH FAKTOR RISIKO KECURANGAN, GOOD GOVERNMENT GOVERNANCE DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI BERDASARKAN PENDEKATAN VALUE FOR MONEY : Studi pada Satuan Kerja Perangkat Daerah di Kabupaten Subang Meiyanti, Fajar; Icih, Icih; Eka Putri, Trisandi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1140.151 KB) | DOI: 10.32670/fairvalue.v1i2.8

Abstract

The study intended to determine how the effects of fraud risk factors, good government governance and organizational citizenship behavior toward performance based on value for money approach. The population used in this research is 60 Satuan Kerja Perangkat Daerah (SKPD) in Subang Regency's Government. The sample size determination is based on the Slovin formula with 5 persen error rate. The method of sampling in this study is by proportionate stratified random sampling method. The sample used in this research is 52 samples. The analytical tool used in this research is multiple regression and hypothesis test using t-test and f test by using IBM SPSS Statistics 22. The result of the research showed that fraud risk factors had a negative effect not significant to the performance of value for money, good government governance has a significant positive effect on value for money performance and organizational citizenship behavior have no significant positive effect on value for money performance.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Pengaruh Pengetahuan (Knowledge), Keyakinan (Confidence), Keterampilan (Skill) dan Religiusitas Intrinsik tentang Perbankan Syariah terhadap Keputusan Pengambilan Kredit: (Studi Kasus Pada Nasabah Bank Syariah Mandiri Cabang Subang) Kurniawan, Asep; Haspari, Yuri; Icih, Icih
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.43

Abstract

This study aims to examine the effect knowledge of syariah banking products and services, confidence, skills, intrinsic religiosity of syariah banking on taking of credits. The population in this study were 150 respondents from the Bank Syariah Mandiri customers. The sampling technique was carried out using non probability sampling. Data collection techniques in the form of questionnaires, Observation, and Library Research. The method used is quantitative. The analytical tool used in this research is logistic regression and hypothesis significant individual parameters test (test wald), significant simultaneous test (Omnibus of model coefficients), test coefficient determinasi (Cox dan Snell’s R Square dan Nagelkerke R Square). The results of this study indicate that a variable knowledge of positive and significant effect against the decision in taking credit, confidence of positive and significant effect against the decision in taking credit, skills have no effect signifikan effect against the decision in taking credit,while intrinsic religiosity significant effect against the decision in taking credit.
Co-Authors Abdul Kohar Aryan Agus Pratama Asep Kurniawan Effriyanti, Effriyanti Haspari, Yuri Lestari, Baiq Anggun Hilendri Meiyanti, Fajar Nurliani, Dinda Oktavianna, Rakhmawati Putri, Trisandi Eka Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Taha, Roshaiza