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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Resona : Jurnal Ilmiah Pengabdian Masyarakat Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Gorontalo Accounting Journal Keizai Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mutiara: Multidiciplinary Scientifict Journal
Hifni, Syaiful
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Determinants of Going Concern Audit Opinions in Financially Distressed Manufacturing Firms Said, Muhammad Mas; Hifni, Syaiful; Hayar, Atma
Keizai Vol 6, No 2 (2025): September-Februari
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v6i2.531

Abstract

This study aims to examine the effect of public accounting firm (PAF) size, audit tenure, auditor switching, and the disclosure of management plans on going concern audit opinions in manufacturing companies experiencing financial distress. The increasing number of financially distressed firms and corporate delistings on the Indonesia Stock Exchange in 2017 highlights the crucial role of auditors in providing early warning signals regarding uncertainties in business continuity. The data were obtained from the financial statements of manufacturing companies for the 2016–2018 period and were selected using a purposive sampling technique, resulting in a sample of 45 companies with a total of 135 observations. Logistic regression was employed as the analytical method. The results indicate that PAF size, audit tenure, and auditor switching do not have a significant effect on going concern audit opinions, suggesting that auditors maintain their independence and professionalism. In contrast, the disclosure of management plans has a positive and significant effect on going concern audit opinions, indicating that auditors perceive such disclosures as signals of an increased risk of a company’s inability to sustain its business continuity. These findings provide important implications for auditors, management, and regulators in enhancing audit quality and financial reporting transparency in Indonesia.
PEMBUATAN DAN PELATIHAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER DI PT. BANGUN BANUA Wijaya, Rano; Hifni, Syaiful; Saprudin, Saprudin; Isnawati, Isnawati; Hikmah, Nor; Suaili, Achmad; Limarjani, Sustinah
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 9, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v9i2.2607

Abstract

PT. Bangun Banua  adalah perusahaan daerah milik Pemerintah Provinsi Kalimantan Selatan yang ada di kota Banjarmasin – Kalimantan Selatan, yang merupakan objek dimana pengabdian pada masyarakat ini dilakukan pada tahun 2025. Tujuan dari pengabdian  masyarakat ini adalah untuk menyebarkan kesadaran akan pentingnya peran sistem informasi terutama sistem informasi akuntansi dalam membantu para pengurus perusahaan daerah ini  dalam menghasilkan informasi keuangan yang berkualitas dan benar-benar dibutuhkan  manajemen dalam pengambilan keputusan. Pengabdian kepada masyarakat ini dilakukan dengan mengidentifikasi kebutuhan akan sistem informasi  PT. Bangun Banua, kemudian dibuat sistem/perangkat lunak informasi yang diperlukan dan diberikan pelatihan serta dukungan untuk mengimplementasikan sistem/perangkat lunak informasi tersebut. Hasil akhir yang didapatkan dari pengabdian ini adalah terjadinya peningkatan dalam hal kemampuan SDM untuk mengoperasikan aplikasi komputer akuntansi seperti yang di harapkan. Sedangkan hasil evaluasi yang didapat menyimpulkan bahwa mitra saat ini sudah bisa melakukan pencatatan akuntansi menggunakan software yang kami buat dan menghasilkan laporan keuangan sesuai standar akuntansi keuangan.Abstract. PT. Bangun Banua is a regional company owned by the South Kalimantan Provincial Government located in the city of Banjarmasin - South Kalimantan, which is the object of this community service program carried out in 2025. The purpose of this community service is to spread awareness of the importance of the role of information systems, especially accounting information systems, in assisting the managers of this regional company in producing quality financial information that is truly needed by management in decision making. This community service is carried out by identifying the needs of PT. Bangun Banua's information system, then creating the necessary information system/software and providing training and support to implement the information system/software. The final result obtained from this service is an increase in the ability of human resources to operate accounting computer applications as expected. Meanwhile, the evaluation results concluded that partners are now able to record accounting using the software we created and produce financial reports according to financial accounting standards.
Co-Authors Apriliani, Lina Ayu Oktaviani, Ayu Deviana, Shintia Fizi, Afhan Hawaldi, Muhamad Hayar, Atma Hikmah, Nor Irfansyah, Muhammad Eddy Isnawati Isnawati Jadid, Achmad Nur Kadir Kadir Limarjani, Sustinah Novika Rosari Rano Wijaya Said, Muhammad Mas Saprudin Saprudin, Saprudin Suaili, Achmad Sutarminingsih, Sutarminingsih