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All Journal Jurnal Akuntansi dan Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Business, Accounting and Management Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Nelyumna, Nelyumna
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

Abstract

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
Determinants of interest in using e-wallets during the COVID-19 pandemic Oktrivina, Amelia; Nelyumna, Nelyumna; Salwa , Adindafi Kartika
Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v6i02.1429.154

Abstract

Due to the virus COVID-19 outbreak, the government has implemented various policies to limit public activities outside the home, which has led many individuals to shift to online services. Financial Technology (FinTech) has emerged as a viable solution that utilizes digital technology, allowing people to fulfill their financial needs without face-to-face interactions with sellers. This study analyzes how perceptions of benefits, ease of use, and risks influence interest in using FinTech, specifically e-wallets. The study focuses on residents of Jabodetabek and employs a quantitative research method. Primary data was collected through questionnaires completed by 100 respondents. The findings indicate that perceptions of benefits and ease of use positively and significantly impact interest in using FinTech (e-wallets). Conversely, perceptions of risk have a negative but statistically insignificant effect on interest in using FinTech (e-wallets).
Pengaruh ESG score terhadap kinerja keuangan Oktrivina, Amelia; Nelyumna, Nelyumna; Harnovinsah, Harnovinsah; Atikah, Salma; Sujana, Aaliyah Putri
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.186

Abstract

This study examines the direct effect of ESG scores on corporate financial performance. It proposes a moderation model to refine this relationship. Analyzing 30 publicly listed companies reporting ESG metrics on the Indonesia Stock Exchange (IDX) from 2021 to 2023, we employ path analysis and Moderated Regression Analysis (MRA) to test moderation effects. The findings reveal a multidimensional ESG-financial performance relationship: (1) a positive impact on the Debt-to-Equity Ratio (DER), indicating enhanced access to sustainable financing; (2) a dynamic relationship with Net Profit Margin (NPM), suggesting evolving ESG-related tradeoffs between costs and benefits; and (3) insignificant effects on Gross Profit Margin (GPM) and Return on Assets (ROA). The moderation analysis reveals that firms with high NPM are more effective at leveraging ESG benefits for debt expansion. At the same time, the interaction between ESG and GPM facilitates sustainable financing, even with high gross margins. These results underscore the importance of strategic ESG integration, particularly in light of time-lag effects and project selectivity. For investors, this provides a valuable framework for evaluating the implications of ESG on capital structure. The study offers novel insights through the development of profitability-based moderation models and uncovers underexplored ESG-leverage mechanisms in emerging markets.
PENDAMPINGAN KEWIRAUSAHAAN BAGI UMKM KULINER DAN FASHION SEBAGAI UPAYA MENDUKUNG STRATEGI BISNIS Heriansyah, Kurnia; Nelyumna, Nelyumna; Azizah, Widyaningsih; Harsono, Hindradjid; Irawan, Indra Ade; Setiarini, Setiarini
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30090

Abstract

Kegiatan PKM ini diselenggarakan untuk memberikan pendampingan kewirausahaan bagi UMKM Kuliner dan Fashion sebagai upaya mendukung strategi bisnis. Mitra dalam kegiatan ini adalah UMKM binaan Unit Penelitian & Pengabdian Kepada Masyarakat dan Unit Inkubator Bisnis Fakultas Ekonomi & Bisnis Universitas Pancasila. Kegiatan pendampingan ini merupakan bagian dari kegiatan yang dilakukan dalam pengembangan kewirausahaan bagi mahasiswa. Dalam PKM ini, Tim Fakultas Ekonomi & Bisnis Universitas Pancasila yang terdiri dari dosen memberikan pendampingan yang menghasilkan peningkatan business plan dan value chain bagi UMKM. Metode pelaksanaan kegiatan meliputi tahap analisis, tahap pendampingan, dan tahap pelaporan. Kegiatan pendampingan berupa pemberian materi teori dan praktik yang dibagi dalam beberapa sesi, dengan fokus pada tiga UMKM. Dalam setiap sesinya, materi diberikan oleh Tim Dosen secara bertahap. Selama pendampingan, Tim PKM melakukan wawancara untuk mengetahui kekuatan, kelemahan serta potensi yang dimiliki dari masing-masing UMKM. Luaran dari kegiatan ini adalah berupa dokumen business plan dan value chain bagi UMKM. Hasil kegiatan PKM ini mampu memberikan manfaat langsung bagi pelaku UMKM untuk membuat business plan, value chain, dan memperluas pangsa pasar yang pada akhirnya berpengaruh pada strategi bisnis yang tepat.
Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan cahyati, dinda; Murni, Yetty; Nelyumna, Nelyumna; Azizah, Widyaningsih
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8433

Abstract

The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
Co-Authors Atikah, Salma Azizah, Widyaningsih cahyati, dinda Harnovinsah Harnovinsah Harsono, Hindradjid Heriansyah, Kurnia Irawan, Indra Ade Murni, Yetty Oktrivina, Amelia Salwa , Adindafi Kartika Setiarini Setiarini, Setiarini Sujana, Aaliyah Putri