Articles
<![CDATA[TRAINING AND MENTORING IN PREPARING FINANCIAL STATEMENTS AT BUMDES MERTA SARI ]]>
<![CDATA[Nur Khamisah]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE ]]>
Publisher : <![CDATA[COMMENT: Journal of Community Empowerment ]]>
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DOI: 10.33365/comment.v2i1.72
<![CDATA[BUMDes is a form of village institution which has activities to carry out economic activities or business to obtain useful benefits for the welfare of the community. The existence of BUMDes is expected to improve the living standards of the surrounding village communities. For that, it is necessary to carry out a good management in its financial management. Meanwhile, the majority of BUMDes BUMDes Merta Sari managements are still not very familiar with Accounting and Financial Statements. Therefore, this activity to the community is carried out with the aim of providing training and mentoring to the BUMDes Merta Sari managements in Banyu Urip Village. After the activity is completed, the managements of the BUMDes Merta Sari’s business unit in Banyu Urip Village have the ability to preparing financial Statements as a form of accountability to members who had invested in the business unit of the BUMDes Merta Sari, and to the managements of Banyu Urip Village.Keywords: BUMDES, Accounting, Financial statement]]>
<![CDATA[EXAMINING EARNINGS MANAGEMENT AND FIRM AGE: A QUANTITATIVE COMPARATIVE STUDY ]]>
<![CDATA[Ruth Samantha Hamzah]]>;
<![CDATA[Efva Octavina Donata Gozali]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ JRAK Vol 14 No 1 (2022): April Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i1.5155
<![CDATA[This paper examines the association of firm age on earnings management (EM). We compared the large samples of 688 and 844 year-observation on listed firms in Indonesia stock exchange (IDX) and Singapore stock exchange (SGX), respectively. SGX is used as a benchmark of South East Asia (SEA) stock market. Despite SGX transaction has the highest rank in SEA stock exchange, yet the firm age average is newer than the IDX counterparts. Panel data regression was employed in analyzing the data. In addition, we conducted an anova pairwise t-test to examine the difference of firm age and EM depedency association in IDX and SGX. The result shows that both on IDX and SGX, firm age have a negative and significant effect towards EM. Moreover, it is found that there is a significant difference between the effect of firm age to EM in the firm listed on IDX and SGX.]]>
<![CDATA[APAKAH PERUSAHAAN BUMN YANG TELAH DIPRIVATIASI MEMILIKI TATA KELOLA PERUSAHAAN YANG LEBIH BAIK DIBANDINGKAN DENGAN PERUSAHAAN SWASTA? STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Nur Khamisah]]>
<![CDATA[ Accounting Global Journal Vol 4, No 2 (2020): Accounting Global Journal ]]>
Publisher : <![CDATA[Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v4i2.5360
<![CDATA[Penelitian ini menginvestigasi apakah setelah BUMN diprivatisasi, BUMN akan menghasilkan tata kelola perusahaan yang lebih baik dibandingkan dengan perusahaan swasta. Tata kelola perusahaan diukur dengan melakukan skoring pada penerapan tata kelola perusahaan yang dilakukan oleh perusahaan. Sampel penelitian adalah perusahaan-perusahaan yang bergerak di sektor properti, infrastruktur, konsumsi, industry dasar dan pertambangan yang terdaftar di BEI periode 2014-2016. Penelitian ini menggunakan metode purposive sampling dan melakukan analisis uji regresi linier berganda untuk menguji hipotesis penelitian. Sampel akhir penelitian ini terdiri dari 454 tahun observasi perusahaan. Penelitian ini menghasilkan temuan bahwa BUMN yang telah diprivatisasi memiliki tingkat tata kelola perusahaan yang lebih baik dibandingkan dengan perusahaan swasta. Hasil uji regresi menunjukkan koefisien tata kelola perusahaan dan kinerja pasar BUMN bernilai positif dan signifikan di level 1%. Hasil ini secara tidak langsung menunjukkan bahwa strategi privatisasi melalui IPO yang dilakukan oleh pemerintah terhadap beberapa BUMN telah efektif dalam meningkatkan tata Kelola perusahaan BUMN.]]>
<![CDATA[SOCIALIZATION AND ASSISTANCE OF SOCIAL MEDIA UTILIZATION TO INCREASE SELLING POWER OF MSMES IN KERINJING OGAN ILIR VILLAGE ]]>
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Burhanuddin Burhanuddin]]>;
<![CDATA[Arista Hakiki]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
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DOI: 10.25105/ja.v2i1.12489
<![CDATA[ This community service aims to provide solutions for MSME actors in Kerinjing Village in increasing selling power. To deal with the problems faced by business actors in Kerinjing village, socialization and assistance are needed in introducing, providing understanding and implementing the use of social media to market the products they produce. The implementation of this service is carried out by means of a lecture method related to the material followed by the process of assisting the creation of social media accounts and the use of social media in marketing products. This program of activities has been successfully implemented with satisfactory results. The output from the results of community service to participants is that the product promotion design is more attractive and easier to reach consumers. The results of this activity are expected to become teaching materials that can be delivered to students in the entrepreneurship and accounting information systems course.]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN PENGELOLAAN SISTEM PELAPORAN LAPORAN KEUANGAN DAN MANAJEMEN PENGAWASAN KOPERASI ]]>
<![CDATA[Burhanudin Burhanudin]]>;
<![CDATA[Nur Khamisah]]>;
<![CDATA[Aspahani Aspahani]]>;
<![CDATA[Trie Sartika Pratiwi]]>
<![CDATA[ COMMENT: Journal of Community Empowerment Vol 2, No 2 (2022): December ]]>
Publisher : <![CDATA[COMMENT: Journal of Community Empowerment ]]>
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DOI: 10.33365/comment.v2i2.190
<![CDATA[Cooperatives are business activities that play a role in the process of increasing income, economic growth, and realizing national stability. Cooperative supervisors are elements of the apparatus or cooperative structure other than the meeting of members and cooperative management in Indonesia. It is certain that cooperative performance without supervision will have a negative impact. At least managers find it easy to decide policies. The policy may be ensnared and become a bigger problem. This Community Service activity aims to provide a deeper understanding of the cooperative's financial reporting system and supervisory management, in order to create good and reliable performance management and financial reports. Community service activities are carried out at the PT PUSRI employee cooperative. The activity was attended by 20 cooperative employees. The participants as cooperative supervisors are mostly supervisors who have just been elected and appointed at member meetings in each cooperative unit. Previously the participants did not know about cooperative management, especially in carrying out their duties as supervisors of cooperatives, especially in the field of cooperative accounting in analyzing cooperative finances. However, after evaluating the community service activities, and the results of the evaluation, it was found that employees felt they had gained a better and deeper understanding of the cooperative's financial reporting system.]]>
<![CDATA[Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag ]]>
<![CDATA[Larasati Farumi]]>;
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ Business Management Analysis Journal (BMAJ) Vol 6, No 1 (2023): Business Management Analysis Journal (BMAJ) ]]>
Publisher : <![CDATA[Universitas Muria Kudus ]]>
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DOI: 10.24176/bmaj.v6i1.8687
<![CDATA[This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables. The type of data used in this study is secondary data in the form of the company's annual report. The population in this study are companies listed on the IDX in the 2018-2020 LQ45 index. The sampling method used was purposive sampling and obtained as many as 33 companies. The study results stated that the audit committee had a significant negative effect on audit report lag, industry specialization auditors had a significant positive effect on audit report lag, and audit tenure had no significant negative effect on audit report lag. Limitations in this study are the limitations of the sample and the method used. Future research is expected to be able to examine audit report lag from other perspectives, for example, in terms of auditor or client behavior.]]>
<![CDATA[AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG ]]>
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Anisa Listya]]>;
<![CDATA[Ruth Samantha Hamzah]]>;
<![CDATA[Nur Khamisah]]>;
<![CDATA[Abdullah Saggaf]]>
<![CDATA[ Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021 ]]>
Publisher : <![CDATA[Catholic University Musi Charitas ]]>
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DOI: 10.32524/jkb.v19i1.152
<![CDATA[The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.]]>
<![CDATA[Improving Taxpayer Compliance Through Behavioral Approach ]]>
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Patmawati Patmawati]]>;
<![CDATA[Rela Sari]]>;
<![CDATA[Nur Khamisah]]>
<![CDATA[ AKUNTABILITAS Vol 17, No 2 (2023): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v17i2.21371
<![CDATA[This research will be conducted to find out more about taxpayer compliance in terms of a behavioral approach using the Theory of Planned Behavior (TPB) using three indicators, namely attitudes towards behavior, subjective norms, and behavioral control. The data used is primary data obtained directly from individual taxpayers in the KPP Madya Palembang as respondents by using questionnaires distributed to 130 respondents. The sampling technique used is non-probability sampling with purposive sampling method. The results showed that there was a significant influence partially or simultaneously on attitudes, behavior, subjective norms, and behavioral control]]>
<![CDATA[Pelatihan Praktik Kerja Audit (Kualitas Audit) oleh Kantor Akuntan Publik (KAP) bagi Mahasiswa Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya ]]>
<![CDATA[Gozali, Efva Octavina Donata]]>;
<![CDATA[Yusnaini, Yusnaini]]>;
<![CDATA[Hamzah, Ruth Samantha]]>;
<![CDATA[Khamisah, Nur]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 1 (2021): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v2i1.26
<![CDATA[Kegiatan pengabdian ini ditujukan kepada mahasiswa jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya kekhususan audit dalam bentuk pelatihan praktik kerja auditor yang dihubungkan dengan indikator-indikator dari kualitas audit. Tujuan dari kegiatan pengabdian ini adalah untuk menambah pengetahuan dan membuka wawasan, disamping teori yang telah diperoleh di dalam kurikulum dan materi perkuliahan, sehingga mahasiswa memahami alur dalam proses kerja audit yang terjadi di lapangan. Metode presentasi dan pendampingan digunakan dalam pelaksanaan kegiatan pengabdian ini. Materi pelatihan dan praktik audit dilaksanakan oleh tim pengabdian serta praktisi audit (auditor) dari KAP yang berafiliasi dengan KAP big four menggunakan aplikasi virtual meetings yaitu zoom. Hasil dari pelatihan ini menunjukkan bahwa setelah diberikan pelatihan yang berkaitan dengan profesi akuntan, praktik kerja audit dan kualitas audit, mahasiswa mampu mengisi lembar aktivitas berupa kasus yang menjadi tolok ukur peningkatan pengetahuan mahasiswa akan praktik kerja audit.]]>
<![CDATA[Training on the Preparation of Simple Financial Statements for Mosque /Mushollah and Youth Organizations of Mosque in the Kerinjing Village ]]>
<![CDATA[Yusnaini, Yusnaini]]>;
<![CDATA[Burhanudin, Burhanudin]]>;
<![CDATA[Khamisah, Nur]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol. 2 No. 1 (2021): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v2i1.35
<![CDATA[This Community Service Activity aims to train the Management (Ta'mir) and youth of mosques at the mosque in Kerinjing Village to (a) understand the importance of financial statements as a form of responsibility for the mandate they carry out, and (b) understand the importance of Standard financial statements in order to provide more macro benefits, and (c) practice compiling mosque financial statements in accordance with generally accepted regulations by utilizing information technology. The method applied is training through workshops within a certain time. The workshop will provide 3 main materials, namely: (1) understanding the importance of financial reporting in accountability, transparency and good governance; (2) training in manual preparation of mosque financial statements; and (3) training on the preparation of mosque financial statements using information technology, namely by using Microsoft Excel. After attending the workshop, it is expected that there will be a better understanding of the Management (Ta'mir) and youth of mosque on the importance of preparing mosque financial statements and at the same time having adequate competence to compile periodic financial statements, namely monthly, quarterly, semester and annually.]]>
