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All Journal Jurnal Akuntansi & Auditing Indonesia Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Syntax Literate: Jurnal Ilmiah Indonesia JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Islamic Economics and Social Science (JIESS) Indonesian Community Journal Jurnal Akuntansi dan Keuangan Indonesia JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi MDP Student Conference Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Akuntansi: Jurnal Riset Ilmu Akuntansi SWAGATI: Journal of Community Service IJCOSIN : Indonesian Journal of Community Service and Innovation Fundamental and Applied Management Journal Jurnal Akuntan Publik
Kurnia Indah Sumunar
Telkom University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Pada Saat Pandemi dan Era New Normal (Studi Empiris Pada Perusahaan Healthcare Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Clara Valencia; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.948

Abstract

This study examines Heatlhcare companies listed on the Indonesia Stock Exchange. This study aims to determine the effect of Profitability, Leverage, and Company Size on Audit delay experienced by healthcare companies during the pandemic and the new normal era. The sample companies are 19 healthcare companies on the IDX. The dependent variable used is audit delay and the independent variables used include: Profitability, Leverage, and Firm Size. The analysis of this study uses multiple linear regression with SPSS 25 (Statistical Package for Social Science). The results of this study indicate that: (a) Profitability has an effect on audit delay; (b) Leverage has no effect on audit delay; (c) Company size has no effect on audit delay; (d) Simultaneously the independent variables affect the dependent variable.
Pengaruh Opini Audit Dan Audit Delay Terhadap Harga Saham Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ro’yal Aina; Kurnia Indah Sumunar
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.962

Abstract

This study aims to determine the effect of audit opinion and audit delay on stock prices with firm size as a moderating variable. This research is a quantitative research using secondary data from the financial statements of banking companies that have been listed on the Indonesia Stock Exchange for the period 2019 to 2022. The sample in this study was obtained using the probability sampling method, and 20 companies were obtained so that the sample used was 80 data. Data analysis in this study used SPSS software version 27. The results showed that audit opinion had no effect on stock prices, while audit delay had a significant negative effect on stock prices. On the other hand, company size can strengthen the negative effect of audit opinion on stock prices, but cannot strengthen or weaken the effect of audit delay on stock prices.
Financial Technology and Financial Literacy in Shaping Generation Z’s Stock Investment Intention: The Mediating Role of Risk Tolerance Chusnul Maulidina Hidayat; Kurnia Indah Sumunar
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.311

Abstract

The development of digital technology has significantly transformed the financial sector, particularly through Financial Technology (FinTech) innovations that facilitate public access to investment services. This phenomenon has also encouraged the participation of the younger generation, especially Generation Z, in stock investment within the capital market. However, the ease of access to technology is not always accompanied by an adequate understanding of investment concepts and risks, making financial literacy a crucial factor. In addition, psychological aspects such as risk tolerance also play an important role in influencing individual investment decisions. This research investigates how financial technology and financial literacy has an effect on Generation Z’s intention to invest in stocks, while considering risk tolerance as a moderating factor. The study adopts a quantitative research design and collects data through a survey distributed to Generation Z participants, with the collected data then being processed using Structural Equation Modeling with the Partial Least Squares approach. The results demonstrate that financial technology, financial literacy, and risk tolerance each have a positive and statistically significant effect on Generation Z’s stock investment intention. Furthermore, risk tolerance strengthens the effect between financial technology, financial literacy, and the intention to invest in stocks. These findings imply that improving financial literacy and maximizing the utilization of financial technology can encourage greater participation of Generation Z in stock market investment. Future studies are recommended to incorporate additional variables and involve a larger and more diverse group of respondents in order to provide more comprehensive insights.
Implementasi Teknologi Tepat Guna pada UMKM Batik Inklusif "Dejarumi" untuk Meningkatkan Kapasitas dan Efisiensi Produksi Muhammad Eka Purbaya; Kurnia Indah Sumunar; Silvia Van Marsally; Melva Bherly Elzaryanti
I-Com: Indonesian Community Journal Vol 6 No 1 (2026): I-Com: Indonesian Community Journal (Maret 2026)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v6i1.8755

Abstract

UMKM Dejarumi merupakan usaha batik inklusif yang mempekerjakan tenaga kerja penyandang disabilitas dan berkontribusi pada peningkatan ekonomi lokal. Namun, UMKM Dejarumi menghadapi kendala berupa keterbatasan produksi. Kapasitas produksi Dejarumi rata-rata 10 potong pakaian per minggu akibat penggunaan mesin jahit lama yang kurang efisien, sehingga diperlukan intervensi berbasis teknologi tepat guna. Kegiatan pengabdian ini bertujuan meningkatkan efisiensi dan kualitas produksi melalui pengadaan mesin jahit high-speed serta pelatihan penggunaan bagi tenaga kerja. Metode pelaksanaan meliputi analisis kebutuhan, implementasi teknologi, pelatihan berbasis praktik langsung, dan evaluasi dampak. Hasil menunjukkan peningkatan kapasitas produksi sebesar 50% dan adanya peningkatan pengetahuan dan keterampilan praktik UMKM Dejarumi, yaitu dari 61% menjadi 84%. Selain itu, kepercayaan diri dan keterampilan tenaga kerja disabilitas meningkat secara signifikan. Temuan ini menegaskan bahwa penerapan teknologi tepat guna dapat memperkuat kinerja UMKM inklusif dan mendukung kemandirian ekonomi masyarakat.
Basic Financial Recording Training for Batik Pringmas MSMEs in Banyumas Regency Kurnia Indah Sumunar; Chusnul Maulidina Hidayat; Muhammad Eka Purbaya; Joseph Alfred M Reyroso
SWAGATI : Journal of Community Service Vol. 4 No. 2 (2026): July
Publisher : Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/swagati.2026v4i2.2839

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic growth and preserving regional cultural heritage. One of the MSMEs with significant cultural and economic potential is KUB Batik Pringmas in Banyumas Regency. However, the business group still faces challenges in financial management, especially in preparing systematic financial records and financial statements. This community service activity aimed to improve the participants’ understanding of basic financial recording and financial management. The activity was conducted through observation, lectures, discussions, and question-and-answer sessions. The training involved 20 batik artisans from KUB Batik Pringmas. The materials included basic accounting equations, financial statement components, cash flow management, and basic bookkeeping practices. The results showed that participants gained improved knowledge of basic financial management, improved skill to make basic financial statement, and improved motivation to record the transaction, with the average evaluation score increasing from 64.0% in the pretest to 83.6% in the posttest. Participants also demonstrated high enthusiasm during the activity despite language barriers because the material was delivered bilingually in Indonesian and English. Overall, the program contributed positively to improving financial literacy and strengthening financial management awareness among Batik Pringmas MSMEs.
The Effect of Financial Reporting Digitalization and Digital Financial Literacy on MSME Profitability in the Digital Transformation Era Kurnia Indah Sumunar; Muhammad Hilman Rusydie; Chusnul Maulidina Hidayat
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15452

Abstract

Digital transformation becoming more popular in financial management for Micro, Small, and Medium Enterprises (MSMEs), especially in the process of recording and reporting. The financial reporting digitalization enables faster, more accurate, and integrated output, which can enhance decision making in MSMEs. This research examines the effect of digital financial reporting and financial literacy to MSMEs profitability. Using a quantitative survey of 100 MSMEs owners and analyzed with multiple linear regression, this study found that digital financial reporting does not significantly effect on profitability, and financial literacy positively and significantly effect in profitability. This results recommend that adopting digital financial technology can improve business performance and the efficiency of financial reporting. MSME owners and policymakers should apply digital transformation.
Dampak Penggunaan Teknologi Keuangan dan Literasi Keuangan Digital terhadap Kinerja Keuangan UMKM dengan Kompetensi Digital sebagai Variabel Moderasi CHUSNUL MAULIDINA HIDAYAT; Alexandro Damar Tirta; Kurnia Indah Sumunar
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15504

Abstract

The development of digital technology encourages the use of Financial Technology (FinTech) as a strategy to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the effect of the use of Financial Technology and digital financial literacy on the financial performance of MSMEs with digital competence as a moderating variable. This study uses a quantitative approach with a survey method on MSMEs that have used FinTech services. Data were collected through a structured questionnaire using a Likert scale and analyzed using multiple linear regression analysis. The results show that the use of Financial Technology has a positive and significant influence on the financial performance of MSMEs. Conversely, digital financial literacy does not significantly influence the financial performance of MSMEs. Digital competence is not proven to moderate the influence of the use of Financial Technology or digital financial literacy on the financial performance of MSMEs, but has a positive and significant direct influence on the financial performance of MSMEs. This study emphasizes the importance of utilizing FinTech and strengthening practical digital competence in improving the financial performance of MSMEs in the digital economy era.
ANALISIS PENDEKATAN FULL COSTING SEBAGAI DASAR STRATEGI PENETAPAN HARGA DI UMKM KANTIN QTA Kurnia Indah Sumunar; Syahdan Dwi Zakaria; Gaitsa Zahira Sofa; Kizzyta Yosanda Sihite; Kaisah Hani'ah Masruroh; Andre Haryanto; Chesta Azzami Resmawan
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.5202

Abstract

Penetapan Harga Pokok Produksi (HPP) menjadi aspek penting yang perlu diperhatikan oleh pelaku UMKM, terutama dalam menghadapi persaingan yang semakin ketat untuk menghasilkan produk berkualitas dengan harga bersaing. Penelitian ini dilakukan pada UMKM QTA Cafedengan tujuan untuk membandingkan hasil perhitungan HPP menggunakan metode Full costing dengan metode yang umum diterapkan oleh pelaku UMKM. Penelitian ini mengaplikasikan pendekatan kualitatif melalui teknik wawancara, observasi, dan studi pustaka sebagai sumber data. Hasil perhitungan menunjukkan bahwa metode Full costing menghasilkan HPP sebesar Rp800.278 dengan asumsi margin keuntungan 50%, sehingga harga jual produk ditetapkan sebesar Rp24.000. Sementara itu, metode yang biasa digunakan pelaku UMKM hanya menghasilkan HPP sebesar Rp541.000, dengan proyeksi margin keuntungan serupa yang menetapkan harga jual sebesar Rp16.000. Selisih hasil ini disebabkan oleh kurangnya pemisahan komponen biaya variabel dan Overhead tetap dalam metode perhitungan tradisional UMKM. Oleh karena itu, penggunaan metode Full costing direkomendasikan untuk memberikan gambaran biaya yang lebih akurat dan mendukung penetapan harga yang tepat.
Pengaruh Kualitas Audit, Kondisi Keuangan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur di Sektor Industri Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Wilda Kamilia Fitri; Kurnia Indah Sumunar
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.331

Abstract

Business growth in Indonesia provides many innovations to increase the pace of the economy. In this case, not only to generate profits, but also to maintain the company's going concern. This study examines manufacturing companies in the food and beverage industry sector, which aims to determine the effect of audit quality, financial condition, and company size on going concern audit opinion. This research uses a quantitative approach with secondary data taken from the company's 2019–2022 financial statements. A total of 60 data samples were taken and processed using SPSS version 25. The data analysis technique used was descriptive statistical analysis and hypothesis testing through logistic regression analysis. The results of this study indicate that: (a) audit quality influences going-concern audit opinion. Meanwhile (b) financial condition and (c) company size have no effect on going concern audit opinion.
Pengaruh Green Corporate Governance, Umur Perusahaan, dan Financial Distress Terhadap Kualitas Audit Yuliyani Yuliyani; Kurnia Indah Sumunar
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.332

Abstract

This study aims to analyze the effect of green corporate governance on audit quality, to analyze the effect of firm age on audit quality, and to analyze the effect of financial pressure on audit quality. The population in this study is the transportation sub-sector listed on the Indonesia Stock Exchange while the sample of this research company is 18 manufactures that meet the sample criteria during the study period. The sampling technique in this study used the probability sampling method. Data analysis used is logistic regression analysis. The results showed that green corporate governance has no significant negative effect on audit quality, firm age has a significant positive effect on audit quality, financial distress has a significant positive effect on audit quality.
Co-Authors Alexandro Damar Tirta Andre Haryanto Andre Haryanto Anissa Maharani Anita Anita Anita Anita Chesta Azzami Resmawan Chesta Azzami Resmawan Chusnul Maulidina Hidayat Clara Valencia Darlin Aulia Dewi, Azzahra Aulia Djakman, Chaerul D. Dyah Ayu Anggraheni Gaitsa Zahira Sofa Gaitsa Zahira Sofa Hernawati, Erni Imam Adiyana Joseph Alfred M Reyroso Kaisah Hani'ah Masruroh Kaisah Hani'ah Masruroh Kizzyta Yosanda Sihite Kizzyta Yosanda Sihite Luluul Jannah Melva Bherly Elzaryanti Moch Bagus Syaifudin Muhammad Abdul Rosyid Muhammad Eka Purbaya Muhammad Hilman Rusydie Muhammad, Ridho Mutiara Kemala Ratu Nursepdianisyah, Sonia Rahmatika, Alfilia Hilda Ro’yal Aina Ro’yal Aina Silvia Van Marsally Siswahyudianto Syahdan Dwi Zakaria Syahdan Dwi Zakaria Wilda Kamilia Fitri Wilda Kamilia Fitri Yuliyani Yuliyani Yuliyani Yuliyani