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All Journal KACANEGARA Jurnal Pengabdian pada Masyarakat International Journal of Public Budgeting, Accounting and Finance International Journal of Business and Applied Economics (IJBAE) Jurnal Akademi Akuntansi Indonesia Padang Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Zuhroh, Shufia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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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
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.
Factors Affecting Capital Expenditure with Economic Growth as a Moderating Variable Zuhroh, Shufia
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8336

Abstract

The purpose of this study is to determine the effect of Banten Province Regencies/Cities: Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures. For the years 2017–2021, all of the regencies and cities in Banten Province make up the study's population. This study's data analysis technique is multiple linear regression analysis, which uses pooled data and the Eviews 9 software. The study's findings demonstrated the concurrently significant effects of regional original income, general allocation funds, and special allocation funds on capital expenditure. While General Allocation Funds and Special Allocation Funds have no discernible impact on capital expenditures, Regional Original Income has a positive and significant effect on them. While DAU in response to capital expenditures cannot be moderated, PAD and DAK can be by the moderating variable of economic growth.
Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Prasetiyo, Yudhi; Widiastuti, Yeni; Wisnantiasri, Sila Ninin; Paramitha, Diky; Nugraheni, Novita; Dwirini, Dwirini; Zuhroh, Shufia
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

Abstract

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
Co-Authors Dwirini, Dwirini Gaol, Lasando Lumban Hardiana, Nadhira Nugraheni, Novita Paramitha, Diky Prasetiyo, Yudhi Puspitasari, Nindya Farah Dwi Sila Ninin Wisnantiasri Suryani, Pesi Yeni Widiastuti