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All Journal International Journal of Environmental, Sustainability, and Social Science International Journal of Community Service Pelita : Jurnal Penelitian, Terapan dan Aplikatif
Marsyaf, Marsyaf
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Religion Humanities Decision Sciences, Operations Research & Management 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 Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Determinants Of Interest In Becoming A Public Accountant MARSYAF, Marsyaf
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.85

Abstract

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.
Enhancing the Competitiveness of MSMEs through Branding Optimization and Financial Reporting in Kembangan Selatan Subdistrict Dwi Wahyuni, Putri; Suroso, Edy; Marsyaf, Marsyaf
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.847

Abstract

This community service project aimed to address two critical challenges hindering the growth of Micro, Small, and Medium Enterprises (MSMEs) in Kembangan Selatan, Jakarta: weak branding and unstructured financial reporting. Through a structured program of training, workshops, and mentoring, we equipped 35 MSME owners with strategies for effective digital branding, including social media marketing and visual identity development. Concurrently, we provided practical training on preparing simple financial statements in accordance with the Indonesian Financial Accounting Standards for MSMEs (SAK EMKM), utilizing user-friendly digital tools. The program's effectiveness was evaluated through pre- and post-activity questionnaires, which showed a significant increase in participants' understanding, with average scores rising to between 3.23 and 3.63 on a 4-point scale. The initiative successfully produced multiple outputs, including video documentation, media publications, and intellectual property rights. Furthermore, it actively involved students, supporting the national "Merdeka Belajar Kampus Merdeka" (MBKM) or "Independent Learning" program. The results demonstrate that a holistic approach combining branding and financial literacy intervention can significantly enhance the competitiveness and operational sustainability of local MSMEs. This model offers a replicable framework for academic institutions seeking to contribute to local economic development.
Co-Authors Edy Suroso, Edy Manuela, Vieri Leonardo Rista Bintara, Rista Yananto Mihadi Putra