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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 Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) RELEVAN : Jurnal Riset Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Ekobisman : Jurnal Ekonomi Bisnis Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Fujianti, Lailah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGENALAN APLIKASI AKUNTANSI UKM BERBASIS HANDPHONE PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) BATIK CIREBON Fujianti, Lailah; Hendratni, Tyahya Whisnu
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4002

Abstract

Micro, Small and Medium Enterprises (MSMEs) Cirebon Batik has a significant role in the development of the National Economy. MSMEs Batik Cirebon is a growing and developing economy based among the people who has the potential to be upgraded the backbone of the country's economy, because batik is one of Indonesia's proud garment products. Cirebon Batik MSMEs has experienced financial problems including financial management. Education is one way to make MSMEs aware of the importance of financial management. Therefore, our service is to provide education on the introduction of the Mobile-based Accounting Application for MSMEs in Batik Cirebon MSMEs which aims to facilitate and accelerate the preparation of financial statements.
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.
Green Accounting and Earnings Management In Indonesian Manufacturing Companies Azizah, Widyaningsih; Fujianti, Lailah
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.841

Abstract

Green accounting and earnings management are two concepts in accounting that have different focuses but can be interrelated in corporate practice. This study was conducted to determine the effect of green accounting implementation on earnings management before and during the COVID-19 pandemic. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021. The research sample consisted of 159 companies selected through a purposive sampling technique. Data analysis was carried out through regression analysis methods, paired sample t-tests, and the McNemar test. The results showed that there were differences in earnings management practices in the period before and during the COVID-19 pandemic. Meanwhile, green accounting practices before and during the COVID-19 pandemic showed no difference and had no significant effect on earnings management in that period. Significant profitability during the pandemic seems to be more dominant in influencing earnings management than green accounting practices.
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Dhisianti, Megita; 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
Peningkatan Keahlian Pembukuan Sederhana bagi UMKM Kelurahan Kebon Manggis Jakarta Timur Ariza, Novitra; Khairany, Nabilah; Saputri, Reza Devi; Faiyah, Isti; Naifa, Fadhiyah; Fujianti, Lailah
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.02.07

Abstract

Pengabdian ini merupakan bagian kegiatan pelaksanaan Kuliah Kerja Nyata (KKN) yang dilaksanakan kelompok 11 Fakultas Ekonomi dan Bisnis Universitas Pancasila. Pengabdian dilakukan dengan 3 (tiga) metode yaitu persiapan, pelaksanaan dan pelaporan. Persiapan pelaksanaan dilaksanakan dengan melakukan rapat koordinasi dengan DPL dan Mitra pengabdian pada tanggl 17 Juli 2023. Selanjutnya pelaksanaan pengabdian dilaksanakan pada tanggal 19 Juli 2023 dan penyelesaian laporan pada tanggal 31 Juli 2023. Pengabdian Masyarakat ini bertemakan peningkatan keahlian pembukuan bagi UMKM Kuliner Kelurahan Kebon Manggris Jakarta. Jumlah peserta pengabdian sebanyak 19 Mitra pelaku UMKM Kuliner. Pengabdian ini diikuti secara seksama oleh pelaku UMKM. UMKM menginginkan keberlajutan kegiatan pengabdian ini dalam bentuk pendampingan penyusunan laporan keuangan berdasarkan pembukukan sederhana dengan harapan agar lebih meningkat lagi pengetahuan dan keahliannya di bidang pembukun usaha.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
ENHANCING ENTREPRENEURIAL MOTIVATION OF CULINARY MSME OWNERS IN KEBON MANGGIS, JAKARTA TIMUR Fujianti, Lailah; Prakoso, Roy; Indriati, Petiana; Crenata, Rachel Marsilea
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2458

Abstract

The service aims to increase the knowledge of Kebon Manggis MSME players about the need to maintain motivation and entrepreneurial spirit to advance and maintain business sustainability and be able to face challenges or obstacles in running a business. This service was carried out using the lecture method. The implementation of the service has four stages: initial survey, preparation, implementation, and evaluation of implementation. This service was carried out on 19 July 2023 and was attended by 19 MSME actors. The evaluation results show that there is an increase in knowledge before and after the implementation of the service.
DETERMINANTS OF RISK REPORTING : EVIDENCE FROM  INDONESIA Fujianti, Lailah; Florida Aryani; Amelia Damayanti
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 2 (2020): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i2.270

Abstract

This study analyzes risk reporting determinants namely the board of commissioners, independent commissioner and audit committee. The sample of this study consisted of 34 companies listed on the Indonesia Stock Exchange (IDX) and submitted the annual financial reports to the Indonesia Stock Exchange in 2015 and 2016. The test results showed that the board of commissioners and independent commissioners had an effect on risk disclosure, while the audit committee had no effect against risk reporting.
PENINGKATAN KEAHLIAN PEMBUKUAN SEDERHANA BAGI UMKM KELURAHAN KEBON MANGGIS JAKARTA TIMUR Fujianti, Lailah; Indriati, Petiana; Prakoso, Roy; Devi Saputri, Reza; Faiyah, Isti
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 4 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i4.1448-1459

Abstract

Tujuan dari pengabdian adalah untuk meningkatkan keahlian  pembukuan bagi pelaku UMKM khususnya UMKM Kebon Manggis Jakarta. Ada empat  tahapan metode pelaksanaan pengabdian ini yaitu pemetaan, persiapan, selanjutnya pelaksanaan,  terakhir  evaluasi pelaksanaan. Pengabdian ini dilaksanakan pada tanggal 19 Juli 2023 dan diikuti 19 pelaku UMKM.  Hasil evaluasi menunjukkan ada peningkatan keahlian sebelum dan sesudah pelatihan. Namum pelaku UMKM menginginkan pengabdian lanjutan dalam bentuk pemdapingan pembukuan agar pengetahuan yang diperoleh dapat diimplementasikan.
PELATIHAN PEMBUKUAN USAHA BERBASIS APLIKASI DIGITAL BAGI UMKM DI KECAMATAN TANJUNGSARI KABUPATEN SUMEDANG Fujianti, Lailah; Murni, Yetty; Astuti, Tri; Rizky Mandagie, Yuana; Fredy, Hotman; Lailatul Qodriyah, Anninsa
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 6 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i6.2107-2117

Abstract

Pengabdian ini bertujuan meningkatkan  pengetahuan atau pemahaman dalam pembukuan usaha berbasis aplikasi digital bagi mitra pengabdian yaitu pelaku Bumdes, Bumdesma dan UMKM, di Kecamatan Tanjungsari Kabupaten Sumedang. Pengabdian dilaksanakan  pada hari Rabu tanggal 15 Juni 2022.  Pengabdian berlokasi   di Gedung Negara beralamat  jalan Prabu Geusan Ulun No. 36, Regol Wetan, Sumedang, Jawa Barat. Peserta pengabdian berjumlah 28 orang yang meliputi pelaku Bumdes, Bumdesma dan UMKM.  Tahapan pengabdian meliputi survey awal lokasi, persiapan pelatihan, pelatihan pembukuan berbasis aplikasi dan evaluasi pelaksanaan pengabdian. Metode pengabdian yaitu ceramah dan praktek kasus. Hasil evaluasi pelaksanaan pengabdian menunjukkan rata-rata  tingkat pemahaman materi  3,43. Nilai ini lebih tinggi dari target semula nilai sebesar  3,00 dengan demikian dapat disimpulkan bahwa tujuan pengabdian tercapai. 
Co-Authors Aditia, Didit Pustian Amelia Damayanti Annisa Nur Abdillah Ari Purwanti Ariza, Novitra Azizah, Widyaningsih Azzahra, Fatima Crenata, Rachel Marsilea Damayanti, Ameilia Devi Saputri, Reza Dhisianti, Megita Djaddang, Syahril Dwi Putri Ramahadiyanti Dwiputri, Nafisa Azzahra Ety Merawati, Endang Faiyah, Isti Florida Aryani Fredy, Hotman Gumilarsih, Basis Hermawanti, Ati Herninta, Tiwi Ikhsan Husaeni, Muhammad Indah Masri Indriati, Petiana Indupurnahayu Kariyani, Etika Kasim, Erlynda Khairany, Nabilah Lailatul Qodriyah, Anninsa Lubis, Intan Paulina Megita Dhisianti, Megita Dhisianti Munira, Mira Murni, Yetty Musta`ani, Salis Naifa, Fadhiyah Novia, Wulan Sari Oktrivina, Amelia Prakoso, Roy Rafrini Amyulianthy Rizky Mandagie, Yuana Saputri, Reza Devi Sundarta, Imam Susilawati, Susilawati Tri Astuti Tryas Chasbiandani Tyahya Whisnu Hendratni Wulandjani, Harimurti