Articles
<![CDATA[Penerapan Laporan Keuangan Organisasi Nirlaba berdasarkan Isak 35 pada Yayasan Raudlatul Makfufin (Taman Tunanetra) ]]>
<![CDATA[Utami, Tri]]>;
<![CDATA[Annisa, Dea]]>;
<![CDATA[Angraini, Dila]]>
<![CDATA[ ABDIMAS Iqtishadia Vol. 1 No. 2 (2023): ABDIMAS Iqtishadia ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/iqtis.v1i2.37341
<![CDATA[Kegiatan pengabdian kepada masyarakat ini bekerjasama dengan Yayasan raudlatul Makfufin (Taman Tunanetra) Tujuan dari dilakukannya kegiatan pengabdian pada masyarakat ini adalah untuk memberikan pemahaman dan pengarahan kepada Pembina dan pengurus Yayasan tentang pentingnya standar akuntansi keuangan ISAK 35 dalam proses pencatatan, penyusunan dan pelaporan keuangan entitas yayasan. laporan keuangan suatu entitas seyogyanya dapat bersifat transparan dan akuntable agar dapat memberikan informasi yang relevan dan dapat diandalkan kepada donatur,regulator, penerima manfaat dan publik secara umum. Sasaran dari kegiatan ini adalah para Pembina dan pengurus sebanyak 15 orang yang dilakukan pada tanggal 5 November 2023. Metode yang digunakan dalam kegiatan ini adalah ceramah, tutorial, diskusi dan tanya jawab. Hasil dari kegiatan ini adalah masih ditemukan kendala yaitu pencatatan dan penyusunan laporan keuangan masih sangat sederhana dan belum sepenuhnya mengikuti standar akuntansi keuangan yang berlaku untuk entitas nirlaba dan bagi para pengurus yang sebagian adalah penyandang tuna netra terbatas dalam menggunakan aplikasi akuntansi yang belum didukung dengan aplikasi voice reader.]]>
<![CDATA[The Effect of Non Performing Financing and on Financing of Natural Uncertainty Contract (NUC) with Third Party Fund (DPK) as a Moderating Variable ]]>
<![CDATA[Utami, Tri]]>;
<![CDATA[Angraini, Dila]]>;
<![CDATA[Annisa, Dea]]>;
<![CDATA[Irawati, Wiwit]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33633/jpeb.v6i1.4262
<![CDATA[This type of research is quantitative associative and the data used is the annual data on the financial statements of Islamic Commercial Banks registered with the Financial Services Authority for the 2015-2018 period, totalling 14 BUS. The sample is determined using a purposive sampling method. The number of Islamic Commercial Banks studied was 8 with a research period of 4 years to obtain 32 samples. This study uses the Multiple Linear Regression method, using the help of the EViews 9 program. From the results of hypothesis testing, it is found that the variable financing problems and SBIS have a joint effect on NUC. However, partially problematic financing has no effect on NUC and SBIS has a positive effect on NUC. With TPF as a moderating variable, the test results using the Moderated Regression Analysis technique show that TPF does not moderate the effect of non-performing financing (NPF) on NUC but TPF can moderate the effect of the SBIS variable on NUC. Keywords: Natural Uncertainty Contract (NUC) Contract Financing, Third-Party Funds (DPK), Non-Performing Financing, Certificate of Bank Indonesia Syariah (SBIS)]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan dan Kepemilikan Manajerial terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Pemoderasi ]]>
<![CDATA[Komala, Siti Fitria]]>;
<![CDATA[Annisa, Dea]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 4 (2025): September ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47134/jebmi.v2i4.873
<![CDATA[This study aims to examine and obtain empirical evidence regarding the effect of sales growth and managerial ownership on firm value, with firm size as a moderator, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021 and 2023 periods. The research method used is quantitative with an associative approach. Secondary data obtained from company financial reports are used in this study. The sample was selected using a purposive sampling method with a population of sixty-nine companies. Twenty-five companies were sampled over a three-year period, resulting in seventy-five observations. The data analysis technique used was panel data regression analysis, with data processing using Eviews 12 software. The results of this study indicate that sales growth has no effect on firm value, managerial ownership does, firm size does not moderate the effect of sales growth on firm value, and firm size does not moderate the effect of managerial ownership on firm value. This study has several limitations, including the sample size which only covers one infrastructure sector over the three-year observation period and the limited number of independent variables used, as other factors can influence firm value. Furthermore, data collection is hampered by the failure of some companies to fully disclose their annual financial reports.]]>
<![CDATA[Bijak Dalam Mengelola Keuangan Dengan Teknologi: Pengenalan E-Wallet dan Aplikasi Keuangan Untuk Pelajar SMP ]]>
<![CDATA[Aini, Rahmi Muji]]>;
<![CDATA[Fyiandasari, Sarah]]>;
<![CDATA[Ramadhini, Syafira Suci]]>;
<![CDATA[Salsabila, Azzahra]]>;
<![CDATA[Annisa, Dea]]>
<![CDATA[ QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 1 (2025): June 2025 ]]>
Publisher : <![CDATA[CV. Rayyan Dwi Bharata ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.57235/qistina.v4i1.6404
<![CDATA[Perkembangan teknologi digital saat ini telah membawa sebuah perubahan yang signifikan dalam berbagai aspek kehidupan, termasuk dalam pengelolaan keuangan. Inovasi seperti dompet digital (e-wallet) dan aplikasi keuangan kini semakin mudah untuk diakses, bahkan oleh kalangan muda seperti pelajar Sekolah Menengah Pertama (SMP). Pelajar sedang berada dalam fase pembentukan karakter dan kebiasaan terutama dalam mengelola keuangan. Namun, literasi keuangan di kalangan remaja masih tergolong rendah, meskipun mereka merupakan pengguna aktif teknologi. Oleh karena itu, pengenalan aplikasi keuangan digital kepada pelajar menjadi strategi edukatif yang relevan dan adaptif. Program Pengabdian Mahasiswa Kepada Masyarakat (PMKM) ini bertujuan untuk memperkenalkan konsep e-wallet dan aplikasi keuangan kepada pelajar SMP Negeri 226 Jakarta guna menumbuhkan kesadaran dan keterampilan dalam mengelola keuangan secara bijak sejak usia dini. Kegiatan ini diharapkan dapat menjadi landasan dalam pengembangan literasi keuangan digital yang efektif dan bertanggung jawab di kalangan pelajar.]]>
<![CDATA[Factors Affecting the Level of Understanding of Introductory Accounting Courses ]]>
<![CDATA[Annisa, Dea]]>;
<![CDATA[Utami, Tri]]>;
<![CDATA[Anggraini, Dila]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/jiaup.v13i2.48516
<![CDATA[This lesson wants to explore each contribution from each aspect that has been determined to be studied as a problem topic to be discussed from this study. This lesson was held at Pamulang University, Undergraduate Accounting Study Program, 2nd semester, Faculty of Economics and Business, located at Surya Kencana No. 1, West Pamulang, Pamulang District, South Tangerang City, Banten. The sample was selected from the Slovin formula, which was found to be 1,639 students from a total of 394 observation reports and using associative quantitative techniques. For the analysis of multiple linear regression. The lesson shows that the infrastructure of learning origins contributes to the level of introductory accounting lesson deepening. Teacher skills do not contribute to the level of introductory accounting lesson deepening. Locus of control is able to moderate the learning infrastructure. Locus of control is unable to moderate the origin and learning skills.]]>
<![CDATA[ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ]]>
<![CDATA[Rosharlianti, Zulfa]]>;
<![CDATA[Annisa, Dea]]>;
<![CDATA[Akhsani, Novi]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/eaj.v3i1.y2020.p63-72
<![CDATA[The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.]]>
<![CDATA[The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion ]]>
<![CDATA[Annisa, Dea]]>;
<![CDATA[Utami, Tri]]>;
<![CDATA[Angraini, Dila]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/eaj.v5i1.y2022.p72-85
<![CDATA[The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.]]>
<![CDATA[Pemberdayaan Masyarakat melalui Pengelolaan Keuangan Rumah Tangga ]]>
<![CDATA[Annisa, Dea]]>;
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Sigit, Akhmad]]>
<![CDATA[ Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37481/pkmb.v4i2.957
<![CDATA[Household financial management is the process of achieving goals through structured and appropriate finances. Many households do not yet have planning and management to achieve their financial goals. Therefore, this activity aims to transfer knowledge and knowledge in managing the household finances of the Mothers of the Nurul Ikhsan Taklim Council, so that the Mothers can be independent in keeping simple household financial records. The method used is in the form of delivering material and how to use household financial applications. The activity showed that before the PKM, the mothers did not have enough knowledge about financial management and making simple financial records, but after carrying out the activity it was discovered that the mothers of the Nurul Ikhsan Taklim Council were able to know how to make simple household financial reports and knew the application. can help record digital-based finances. PKM activities indirectly play a positive role in increasing participants' knowledge and skills in making simple financial reports.]]>
<![CDATA[Efektivitas Pelaksanaan Program Jumantik oleh Kader Surabaya Hebat (KSH) di Kelurahan Pakis Kecamatan Sawahan Kota Surabaya ]]>
<![CDATA[Reviandani, Oktarizka]]>;
<![CDATA[Ardiningrum, Sekar Damayanti]]>;
<![CDATA[Annisa, Dea]]>;
<![CDATA[Khoirril, Oktavia Putri]]>;
<![CDATA[Nurmaulidya, Salsabila]]>
<![CDATA[ VISA: Journal of Vision and Ideas Vol. 5 No. 2 (2025): Journal of Vision and Ideas (VISA) ]]>
Publisher : <![CDATA[IAI Nasional Laa Roiba Bogor ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47467/visa.v5i2.6497
<![CDATA[DBD has become a crucial health problem in Indonesia especially the city of surabaya and it is predicted to continue to rise in the future. Pakis Village was not free of the danger of DBD. It was recorded in 2016 to 2019 that there were 20 cases of DBD in Pakis Village and it was a large number. Government established a Kader Surabaya Hebat (KSH) to solve the DBD problem. Kader Surabaya Hebat (KSH) moves to perform a jumantic program by applying some detailed checking and reviewing. The aim of this study is to measure the effectiveness of the jumantic program in dealing with DBD problems especially in households of ferns uses the theory of measuring the effectiveness of the program according to Edhy Sutrisno. The study involves a qualitative method with a descriptive approach. Data retrieval techniques using observation and interviewing informants. The results of this study showed Kader Surabaya Hebat (KSH) success in reaching all of the measurement of the program's effectiveness: understanding of the program, exactly the point, the right time, the attainment of its purpose, and the obvious change. Based on the fifth indicator of achievement, the jumantik program performed by Kader Surabaya Hebat (KSH) Pakis Village is said to be effective. However, Kader Surabaya Hebat (KSH) has had a number of difficulties in accessing the Aplikasi Sayang Warga (ASW) from the website has arrived unresponsibly, display or writing on the application is too small and cadre still poorly technologically.]]>
<![CDATA[Pengaruh komite audit, financial distress dan komisaris independen terhadap integritas laporan keuangan dengan whistleblowing sebagai pemoderasi ]]>
<![CDATA[Handayani, Firli Dwi]]>;
<![CDATA[Annisa, Dea]]>
<![CDATA[ Journal of Law, Administration, and Social Science Vol 4 No 6 (2024) ]]>
Publisher : <![CDATA[PT WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/jolas.v4i6.1042
<![CDATA[This research aims to examine the effect of the audit committee, financial distress, and independent commissioners, with whistleblowing as a moderating variable, on the integrity of financial statements in the consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study uses a quantitative approach and employs an associative method. The type of data used in this research is secondary data. Panel data regression is used as the research methodology. The analysis of the research results utilizes E-views 12 and Microsoft Excel software. The population in this study comprises companies in the consumer non-cyclicals sector listed on the IDX during the 2020-2022 period. The sample used in this study consists of 79 companies in the consumer non-cyclicals sector during the 2020-2022 period. The results of the research indicate that statistically, financial distress affects the integrity of financial statements, while the audit committee and independent commissioners do not affect the integrity of financial statements. The research results also show that statistically, whistleblowing can moderate the influence of the audit committee and independent commissioners on the integrity of financial statements. However, whistleblowing cannot statistically moderate the effect of financial distress on the integrity of financial statements. Penelitian ini bertujuan untuk menguji apakah pengaruh komite audit, financial distress dan komisaris independen dengan whistleblowing sebagai variabel moderasi berpengaruh terhadap integritas laporan keuangan pada perusahaan sektor consumer non cyclicals yang terdafatar di Bursa Efek Indonesia (BEI) pada tahun 2020 – 2022. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak E-views 12 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu perusahaan sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2020 – 2022. Sampel yang digunakan dalam penelitian ini sebanyak 79 perusahaan sektor consumer non cyclicals selama periode tahun 2020 – 2022. Hasil penelitian menunjukan bahwa secara statistik financial distress berpengaruh terhadap integritas laporan keuangan, sedangkan komite audit dan komisaris independen tidak berpengaruh terhadap integritas laporan keuangan. Hasil penelitian menunjukan secara statistik whistleblowing mampu memoderasi pengaruh komite audit dan komisaris independen terhadap integritas laporan keuangan. Dan secara statistik whistleblowing tidak mampu memoderasi pengaruh financial distress terhadap integritas laporan keuangan.]]>
