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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi International Journal of Public Budgeting, Accounting and Finance International Journal of Community Service Indonesian Community Journal Jurnal Akademi Akuntansi Indonesia Padang
Zuhroh, Shufia
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, FIRM SIZE AND AUDIT COMMITTEES ON AUDIT QUALITY WITH SPECIALIST AUDITORS AS MODERATORS IN REAL ESTATE & PROPERTY COMPANIES IN 2013-2018 Zuhroh, Shufia
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.277 KB)

Abstract

This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.
Kebijakan Pemerintah Sebagai Katalis Lumban Gaol, Lasando; Suryani, Pesi; Zuhroh, Shufia
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 1 (2024): April
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/yzx4hq04

Abstract

Penelitian ini mengeksplorasi pengaruh kualitas sumber daya manusia, penggunaan teknologi informasi (TI), serta kepemimpinan dan komitmen organisasi terhadap kinerja Kementerian Agama, dengan kebijakan dan peraturan pemerintah sebagai variabel moderasi. Penelitian dilakukan terhadap 93 responden dari 42 unit di lingkungan Kementerian Agama Kota Medan, dengan menggunakan purposive sampling. Data dikumpulkan melalui kuesioner, wawancara, observasi, dan analisis dokumen, kemudian dianalisis menggunakan regresi linier sederhana dan berganda. Hasil penelitian menunjukkan bahwa kepemimpinan dan komitmen organisasi mempunyai pengaruh marginal yang signifikan terhadap kinerja, sedangkan kualitas sumber daya manusia dan penggunaan TI tidak signifikan. Kebijakan dan peraturan pemerintah mempunyai pengaruh yang signifikan, namun tidak terdapat interaksi yang signifikan antara variabel independen dengan kebijakan/peraturan. Kesimpulannya menekankan pentingnya kebijakan dan peraturan pemerintah, serta perlunya pengembangan komitmen kepemimpinan dan organisasi untuk meningkatkan kinerja. Penelitian ini memberikan wawasan teoritis dan pedoman praktis bagi Kementerian Agama dan lembaga pemerintah lainnya dalam strategi peningkatan kinerja
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang Dwirini, Dwirini; Zuhroh, Shufia; Subekti, Rini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2588

Abstract

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital potential for Palembang City MSMEs to be used as research objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2 = 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.
Media Accounting Games For Increasing Knowledge Tudents At Dharma Karya Senior High School Prasetiyo, Yudhi; Widiastuti, Yeni; Ninin Wisnantiasri, Sila; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
International Journal Of Community Service Vol. 3 No. 3 (2023): August 2023 (Indonesia - Malaysia - Philippines - South Korea )
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i3.213

Abstract

Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students’ interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
Pembinaan Strategi Perencanaan Usaha UMKM Menuju Bisnis Digital dengan Metode Business Model Canvas Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Pradana, Novta Winkey; Zuhroh, Shufia; Hardiana, Nadhira; Yulianto, Krist Setyo
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6897

Abstract

This community service aims to increase the capacity of MSMEs in Situ Udik Village in designing a digital-based business framework using the Business Model Canvas (BMC) approach. Through training and mentoring, participants are guided to develop a business model that includes nine main elements, from customer segments to cost structures. The results of the activity showed that most participants succeeded in developing a more systematic business framework, recognizing business strengths and weaknesses, and formulating medium-term development strategies. In addition, participants began to integrate digital promotions through social media and design more effective distribution channels. Several MSMEs have also begun to utilize simple applications for financial recording. These findings indicate that BMC is effective as a tool for developing digital business models, encouraging MSMEs to be more adaptive and competitive in facing market changes and preparing sustainable business growth strategies.
Penguatan business model canvas untuk strategi branding dan packaging berdasarkan cost constraint di Desa Situ Udik Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Puspitasari, Nindya Farah Dwi; Zuhroh, Shufia; Hardiana, Nadhira
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 8, No 3 (2025): Agustus
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v8i3.2808

Abstract

Kecamatan Cibungbulang, Bogor bertujuan memperkuat keunggulan kompetitif UMKM melalui Business Model Canvas (BMC) untuk strategi branding dan packaging berbasis cost constraint guna memperluas penjualan di platform e-commerce. Mitra menghadapi kendala dalam menggali keunggulan kompetitif, pemasaran, dan kemasan produk yang kurang menarik, ditambah keterbatasan finansial dan kapabilitas SDM. Teknologi digital dan persaingan global semakin menekan produk lokal dengan brand image lemah. BMC, alat strategis yang mudah digunakan, membantu UMKM memahami sembilan elemen kunci bisnis, khususnya branding, packaging, dan pengelolaan biaya. Pelatihan ini berhasil meningkatkan kemampuan pelaku usaha menciptakan strategi branding dan desain kemasan yang menarik serta memanfaatkan platform e-commerce untuk menjangkau pasar lebih luas. Metode ini terbukti efektif mendorong daya saing produk lokal di pasar digital, menciptakan peluang pertumbuhan berkelanjutan, dan memperkuat posisi UMKM di tingkat nasional maupun internasional.
Co-Authors Dwirini, Dwirini Gaol, Lasando Lumban Hardiana, Nadhira Krist Setyo Yulianto Ninin Wisnantiasri, Sila Nugraheni, Novita Paramitha, Diky Pradana, Novta Winkey Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Rini Subekti Sila Ninin Wisnantiasri Suryani, Pesi Yeni Widiastuti