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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Fujianti, Lailah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Perataan Laba Pada Perusahaan Manufaktur Dwiputri, Nafisa Azzahra; Murni, Yetty; Fujianti, Lailah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1430

Abstract

This study aims to determine the effect of Profitability, Firm Size, Audit Quality and Financial Leverage on Income Smoothing. This research method using quantitative descriptive method. The data used is secondary data with population using Consumer Goods Industry Sector Manufacturing Companies listed on Indonesia Stock Exchange for the period 2016-2020. The Sample was determined using purposive sampling and obtained 13 company samples. The analytical technique used in this research is logistic regression analysis and processed using SPSS ver25. The results showed that financial leverage has a significant negative effect on the actions of income smoothing, while profitability, firm size and audit quality has no effect on income smoothing with an R square value of 17,8%.
BANKRUPTCY PREDICTION IN INDONESIA COMPANIES USING ALTMAN AND SPRINGATE BEFORE AND DURING THE PANDEMIC Ambarwati, Sri; Novia, Wulan Sari; Fujianti, Lailah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9478

Abstract

ABSTRACT This research aims to determine differences in bankruptcy prediction conditions using the Altman Z-Score and Springate methods before and during the COVID-19 pandemic in property companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample used in this research was 27 property companies. Samples were obtained using the purposive sampling method. This research uses a descriptive analysis method and a different analysis test using a paired sample t test. The research results show that the Altman Z Score method does not show any differences in the condition of company bankruptcy before the pandemic and during the pandemic. However, Springate shows quite large differences in prediction results. The prediction results are an early warning so that investors/creditors are more careful in making investment decisionsABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan kondisi prediksi kebangkrutan dengan menggunakan metode Altman Z-Score dan Springate sebelum dan pada masa pandemi COVID-19 pada perusahaan property yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel yang digunakan dalam penelitian ini sebanyak 27 perusahaan properti. Sampel diperoleh dengan menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis deskriptif dan analisis uji beda dengan menggunakan paired sample t-test. Hasil penelitian menunjukkan bahwa metode Altman Z Score tidak menunjukkan perbedaan kondisi kebangkrutan perusahaan masa sebelum pandemi dan pada masa pandemi. Namun, Springate menunjukkan perbedaan hasil prediksi yang cukup besar. Hasil prediksi tersebut merupakan peringatan dini agar investor/kreditur lebih berhati-hati dalam pengambilan keputusan investasi.
Peningkatan Keahlian Pembukuan Usaha Bagi UMKM Pulau Pramuka Jakarta Fujianti, Lailah; Gumilarsih, Basis; Susilawati, Susilawati; Masri, Indah; Oktrivina, Amelia
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1152

Abstract

Small and Medium Enterprises (MSMEs) often need help maintaining proper bookkeeping practices. This crucial aspect can help them understand their financial health, keep track of their performance, and make informed decisions. However, many MSME owners need more bookkeeping skills or time to manage it effectively. As a result, they may need to realize the importance of keeping accurate records. The issue is particularly acute amongst MSMEs in Pulau Pramuka, where low levels of education contribute to the problem. To tackle this issue, a dedicated training and bookkeeping assistance service has been established to support MSME actors on the island. This initiative aims to enable MSMEs to maintain proper bookkeeping practices and make informed business decisions, which can improve their financial performance and long-term sustainability.
DYSFUNCTIONAL AUDIT BEHAVIOR DALAM PERSPEKTIF THEORY OF ATTITUDE CHANGES (Study Pada Auditor BPKP DKI Jakarta) Djaddang, Syahril; Ikhsan Husaeni, Muhammad; Fujianti, Lailah
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 1 No 1 (2016): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

This research is aimed to get an empirical proof of the effect locus of control and auditor’s performance have in regards to dysfunctional audit behavior with time budget pressure as moderator. The research was held at Badan Pengawasan Keuangan dan Pembangunan (BPKP) DKI Jakarta located in East Jakarta. The sampling method used in this research is snowballing sampling. This research is a Moderated Regression Analysis (MRA). This research shows that locus of control has no effect on dysfunctional audit behavior because of the variety of auditor’s culture existing in BPKP DKI Jakarta, time budget pressure strengthens the effect of locus of control on dysfunctional audit behavior because time budget pressure motivates self-control in auditors employed by BPKP DKI Jakarta, auditor performance is negatively significant in relations to dysfunctional audit behavior because they work professionally, and time budget pressure weakens the effect of auditor performance on dysfunctional audit behavior because the our community is trenched in the Eastern tradition of not being able to handle pressures.
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Fujianti, Lailah; Munira, Mira
RELEVAN : Jurnal Riset Akuntansi Vol 5 No 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan Lubis, Intan Paulina; Fujianti, Lailah; Amyulianthy, Rafrini
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i2.993

Abstract

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management
LOCAL WISDOM BASED ON SOUVENIRS TO INCREASE THE INCOME OF PRAMUKA ISLAND COMMUNITY Fujianti, Lailah; Wulandjani, Harimurti; Hermawanti, Ati
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2710

Abstract

This Community Service aims to ensure that training participants know that shells in their place which are considered rubbish can be used to craft souvenirs of economic value, can know the steps in making souvenirs from shells, can practice making souvenir crafts made from shells and their benefits. This training is for souvenirs. Service methods include initial survey, preparation, implementation and evaluation. The evaluation results showed that after the training the participants knew that shells which were considered waste up to now could be used as raw material for souvenirs. 84% of participants answered strongly agree and 16% answered agree. After the training, participants knew the steps for making souvenir crafts from shells. 89% of participants answered strongly agree and 11% answered agree. After the training, participants were able to practice how to make souvenir crafts from seashells. 84% of participants answered strongly agree and 16% answered agree, training in making souvenirs from seashells was very useful for Pramuka Island Souvenirs. 94.7% of participants answered strongly agree and % answered agree.
INTRODUCTION TO WARUNG APPLICATION-BASED DIGITAL ACCOUNTING FOR IMPROVING THE EFFICIENCY OF FINANCIAL RECORD-KEEPING OF MSMES IN CURUG BOGOR VILLAGE Fujianti, Lailah; Masri, Indah; Kasim, Erlynda; Aditia, Didit Pustian
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.2893

Abstract

Efficient financial recording is a major challenge for many Micro, Small, and Medium Enterprises (MSMEs), especially in rural areas. In Curug Village, Bogor, most MSME actors still rely on manual bookkeeping which is prone to errors and difficulties in accessing financing. Therefore, this service aims to introduce digital accounting through the Warung Application, which is designed to simplify the financial recording process. The training was given to 30 MSME actors in Curug Village with the aim of improving digital financial literacy and financial recording efficiency. The methods used include providing material on the basics of accounting and the use of the application, introduction of the Warung Application in accounting recording. The results of the evaluation showed a significant increase in participants' understanding of the importance of good bookkeeping. Nonetheless, ongoing mentoring is necessary to ensure the app is used effectively in the long run. This service is expected to provide direct benefits in the financial management of MSMEs and can be expanded to other regions with similar characteristics to increase the competitiveness and sustainability of MSME businesses in Indonesia.
PENDAMPINGAN PEMBUKUAN SEDERHANA DAN BERBASIS DIGITAL PADA UMKM JUARA BINAAN KSPPS AL HIJRAH KABUPATEN BOGOR JAWA BARAT Fujianti, Lailah; Sundarta, Imam; Ety Merawati, Endang; Musta`ani, Salis
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 8 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i8.%p

Abstract

Pembukuan dapat menjadi elemen kunci dalam keberhasilan pengelolaan UMKM. Penerapan sistem pembukuan yang sederhana maupun berbasis digital memiliki potensi besar dalam meningkatkan performa keuangan UMKM. Sebagian besar UMKM binaan KSPPS Al Hijrah di Kabupaten Bogor, Jawa Barat, belum menjalankan sistem pembukuan terutama yang berbasis digital, pengabdian ini menjadi titik awal untuk mengubah cara pandang bahwa pembukuan memiliki peran penting dalam menilai serta meningkatkan kemajuan usaha. Hasil evaluasi pelaksanaan pengabdian menunjukkan nilai pengetahuan dan keterampilan peserta dalam pembukuan sederhana dan digital mengalami peningkatan. Hal ini terlihat nilai rata-rata jawaban kuesioner evaluasi menunjukkan peningkatan sebelum dan setelah dilakukan pendampingan/pengabdian.
ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR Dwi Putri Ramahadiyanti; Fujianti, Lailah; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6505

Abstract

Budget realization report is very important for an agency or institution, Budget report has a function to find out how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report. The Budget Implementation Report provides an overview of the economic resources managed by local governments and their allocation and use, showing a budget and performance in the reporting period. The method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was included in the inefficient category, this occurs due to the waste of budget because performance-oriented budgeting is not based on needs and considerations alone but also based on predetermined goals where the implementation is focused on efficiency.
Co-Authors Aditia, Didit Pustian Crenata, Rachel Marsilea Damayanti, Ameilia Djaddang, Syahril Dwi Putri Ramahadiyanti Dwiputri, Nafisa Azzahra Ety Merawati, Endang Gumilarsih, Basis Hermawanti, Ati Ikhsan Husaeni, Muhammad Indah Masri Indriati, Petiana Kasim, Erlynda Lubis, Intan Paulina Megita Dhisianti, Megita Dhisianti Munira, Mira Murni, Yetty Musta`ani, Salis Novia, Wulan Sari Oktrivina, Amelia Prakoso, Roy Rafrini Amyulianthy Sundarta, Imam Susilawati, Susilawati Tyahya Whisnu Hendratni Wulandjani, Harimurti