Article Per Year (5 Year)
p-Index From 2021 - 2026
2.326
P-Index
This Author published in this journals
All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Sricommerce: Journal of Sriwijaya Community Services Jurnal Magister Akuntansi Trisakti Sriwijaya Accounting Community Services
Anisa Listya
Fakultas Ekonomi, Universitas Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Audit rotation and audit fee determination policy on audit quality with lowballing audit practice as the intervening variable Anisa Listya; Muhammad Ichsan Siregar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i1.183

Abstract

Purpose: This study aimed to analyze the effect of audit rotation and audit fee policy toward audit quality with lowballing audit practice as the intervening variable. Research methodology: The research method used was path analysis with a sample of twenty manufacturing companies in Indonesia Stock Exchange during 2015-2019. Results: The research results prove that the audit rotation and audit fee policy significantly affect the audit quality through the lowballing audit. Limitations: The research sample used manufacturing companies listed on the IDX, so the generalization of this study's results for non-manufacturing and non-listed companies must be made carefully. Contribution: This research can provide benefits for Audit Firms, regulators (PPPK), and professional associations (IAPI) as an evaluation of the implementation of audit rotation policies, implementation of regulations for determining audit fees following IAPI's Regulation No. 2 of 2016 concerning Determination of Financial Report Audit Service Fees, as well as evaluation of the implementation of the audit quality indicator guidelines formulated by IAPI. Keywords: Audit rotation, Policy of determining audit fee, Lowballing audit, Negative abnormal audit fee, Audit quality
MEDIASI SIKAP PENGGUNA DAN KEMANFAATAN DALAM MANAJEMEN SISTEM INFORMASI DAERAH Sri Maryati; Muhammad Ichsan Siregar; Anisa Listya
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.753 KB) | DOI: 10.25105/jmat.v8i1.8024

Abstract

The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems
PENDAMPINGAN PEMANFAATAN DOMPET DIGITAL GUNA MENINGKATKAN DAYA JUAL BAGI UMKM DI DESA MUARA PENIMBUNG ULU, OGAN ILIR Nyimas Dewi Murnila Saputri; Shelfi Malinda; H. A Nazaruddin; Anisa Listya
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.11788

Abstract

Abstrak: Pendampingan pemanfaatan dompet digital dilaksanakan sebagai bentuk pengabdian kepada masyarakat di Desa Muara Penimbung Ulu, Ogan Ilir sebagai jawaban permasalahan kurangnya literasi penggunaan dompet digital sehingga penggunaan dan pemanfaatan dompet digital baik untuk penggunaan pribadi maupun untuk bisnis bagi pelaku usaha belum maksimal. Kegiatan ini bertujuan untuk meningkatkan literasi dan inklusi keuangan di masyarakat juga mendukung pemerintah dalam mempercepat pertumbuhan ekonomi digital dengan memperluas jangkauan penggunaan dompet digital tersebut. Metode kegiatan pengabdian masyarakat ini yaitu penyuluhan dan pendampingan yang dilakukan secara offline di Desa Muara Penimbung Ulu, Ogan Ilir dengan peserta sebanyak 20 orang. Hasil kegiatan pengabdian masyarakat ini diukur dengan keseluruhan peserta pengabdian masyarakat telah mengunduh dan membuat akun pada salah satu aplikasi dompet digital yang dicontohkan. Dari hasil survei monitoring dan evaluasi, diketahui pula bahwa sebanyak 86% dari 20 peserta telah mengetahui manfaat dompet digital dan mampu menggunakan aplikasi tersebut dengan baik. Dampak kedepan dalam jangka panjang yang diharapkan dari penggunaan dompet digital yaitu memberikan peluang bagi UMKM di Desa Muara Penimbung Ulu, Ogan Ilir untuk memanfaatkan dompet digital dalam bertransaksi sehingga dapat memperluas jangkauan pasar dan berujung pada peningkatan daya jual.Abstract: Assistance in the use of digital wallets is carried out as a form of community service in Muara Penimbung Ulu Village, Ogan Ilir as an answer to the problem of lack of literacy in using digital wallets so that the use and utilization of digital wallets both for personal use and for business for business people is not maximized. This activity aims to increase financial literacy and inclusion in the community as well as support the government in accelerating the growth of the digital economy by expanding the reach of the use of the digital wallet. The method of this community service activity is counseling and mentoring which is carried out offline in Muara Penimbung Ulu Village, Ogan Ilir with 20 participants. The results of this community service activity are measured by all community service participants having downloaded and created an account on one of the digital wallet applications that are exemplified. From the results of the monitoring and evaluation survey, it is also known that as many as 86% of 20 participants already know the benefits of digital wallets and are able to use the application properly. The expected long-term future impact of using digital wallets is to provide opportunities for MSMEs in Muara Penimbung Ulu Village, Ogan Ilir to utilize digital wallets in transactions so that they can expand market reach and lead to increased selling power.
Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia Efva Octavina Donata Gozali; Ruth Samantha Hamzah; Anisa Listya
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1426

Abstract

Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.
Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi Anisa Listya; Aspahani Aspahani; Christian Damar Sagara Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1531

Abstract

This research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. This study aims to examine Big Data Analytics variables and audit opinion whether these two variables are antecedent variables of audit delay and affect audit quality. This study uses secondary data in the form of the company's annual financial report. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 100 companies in the telecommunications, transportation and banking sub-sectors that met the criteria and had been determined to be related to problems during the 2016 to 2020. The data analysis technique in this study was to use the Structural Equation Model to examine the mediating effect. The implementation of big data analytics has no effect on the audit delay variable. Based on the research results, there is sufficient evidence that audit opinion has a significant positive effect on audit delay. However, there is not enough evidence that BDA has a significant positive effect on audit delay
Peningkatan Kinerja UMKM Melalui Pelatihan Manajemen Persediaan: Sasaran UMKM Makanan dan Minuman di Kota Palembang Ruth Samantha Hamzah; Efva Octavina Donata Gozali; Anisa Listya; Asfeni Nurullah; Patmawati
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.24

Abstract

Inventory management for Micro, Small, and Medium Enterprises (MSMEs) often faces challenges such as surplus or inadequate stock, difficulty in sourcing available products, and navigating inventory amidst fluctuating demand and supply dynamics. Hence, we initiated a community service activity aimed at bolstering the performance of food and beverage MSMEs in Palembang, South Sumatra, through comprehensive inventory management training. This activity engaged 25 MSMEs as participants. The methodology adopted comprised a combination of lectures, tutorials, discussions, and simulations. The outcomes revealed that over 70 percent of the participating MSMEs observed a notable enhancement in their comprehension of inventory management. The objective of this training is to foster better inventory management practices among MSMEs, which in the long run, will influence on factors such as cash flow management, pricing strategies, and optimal stock levels
Co-Authors Agung Putra Raneo Arista Hakiki Asfeni Nurullah ASPAHANI ., ASPAHANI Budiman, Anton Indra Christian Damar Sagara Sitepu Dwirini Dwirini Gozali, Efva Octavina Donata H. A Nazaruddin Hamzah, Ruth Samantha Iwan Efriandy Khamisah, Nur Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Hidayat Muhammad Ichsan Siregar Nyimas Dewi Murnila Saputri Patmawati Patmawati Patmawati Pratiwi, Trie Sartika Ruth Samantha Saggaf, Abdullah Samantha, Ruth Saputri, Nyimas Dewi Murnila Shelfi Malinda Siregar, Muhammad Ichsan Sri Maryati Syarifa Fitria Tertiarto Wahyudi Ubaidillah ., Ubaidillah Yusnaini Yusnaini