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All Journal Khazanah: Jurnal Pengembangan Kearsipan The Asia Pacific Journal Of Management Studies Indonesian Journal of Community Empowerment Islamic Studies in the World
Fatimah, Imas
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Rudiyanto, Rudiyanto; Fatimah, Imas
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i3.1037

Abstract

Earnings management practices occur in all countries, but the highest levels occur in countries with weaker legal institutions. This research aims to empirically test the influence of corporate governance, ownership structure and company size on earnings management in the non-cyclical consumer sector. Our research uses secondary data taken via the website https://www.idx.co.id with the research object being Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Based on the data that has been collected and the tests that have been carried out on these problems, it can be concluded that the board of commissioners, independent commissioners and audit committees do not have a significant influence on earnings management. We found that two dimensions of ownership structure have a negative effect on earnings management in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Meanwhile, company size has a significant positive effect on earnings management practices. Managerial ownership and institutional ownership have an asymmetric relationship with earnings management. Meanwhile, on the other hand, company size and earnings management are related symmetrically.
Learning Video Making Workshop: Computer-Based Learning in the Industrial Revolution 4.5 Era at PGRI Sodonghilir Tasikmalaya Rahadian, Dian; Dadang, Dadang; Nurhayati, Fitri; Hidayat, Andi; Fatimah, Imas; Mariah, Dede; Febriyanti, Fitri Ayu; Kusnadi, Engkus; Lani, Lani
Indonesian Journal of Community Empowerment (IJCE) Vol 4 No 02 (2023): Indonesian Journal of Community Empowerment (May)
Publisher : Fakultas Kewirausahaan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/ijce.v4i02.1102

Abstract

Along with technological advancements, traditional learning faces challenges. In today's digital era, conventional learning, which relies solely on lectures, is no longer sufficient to motivate students. The community service approach used in the "Learning Video Making Workshop: Computer-Based Learning in the Industrial Revolution 4.0 Era" at PGRI Sodonghilir Tasikmalaya was designed to provide integrated, participatory, and contextual training to improve teachers' skills in creating instructional videos. The training method consisted of several stages tailored to the participants' needs and local conditions. The workshop was conducted in several stages, beginning with an orientation and needs assessment. In this session, participants were invited to explore the obstacles they face and opportunities in using technology in education. Evaluation results showed that most participants felt more confident and motivated to apply video-making techniques in their classrooms. The workshop also highlighted the importance of adequate infrastructure support, including access to technology and a stable internet connection, as prerequisites for the successful implementation of instructional videos.
Analisis Kepuasan Pengguna Terhadap Layanan Arsip di Sekolah Vokasi Institut Pertanian Bogor Marjono, Marjono; Laila, Ratu Anna Nazla; Fatimah, Imas
Khazanah: Jurnal Pengembangan Kearsipan Vol 17, No 1 (2024): Mei 2024
Publisher : Perpustakaan dan Arsip Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/khazanah.93571

Abstract

Service quality is very important, because its role is related to the interests of users, both the interests of internal and external users as a whole. This research aims to determine the level of satisfaction and performance assessment of archive services. The data collection method uses a literature study model and questionnaires. Data analysis uses primary data obtained from the results of questionnaire analysis, and secondary data obtained from a literature review. Respondents in this research were education staff, lecturers and students. The level of satisfaction with the quality of archival services at the IPB College of Vocational Studies based on CSI analysis was 81.76%, indicating that in general respondents were very satisfied with the quality of archival services. The results of the suitability analysis show that the relationship between expectations and the quality of archival services shows the highest gap in indicator A3(-0.502), where respondents expect the complete availability of required records, and the lowest gap in indicator Y3 (-0.364), namely staff politeness and the information provided is clearly understood. The conformity level of 90.24% indicates that the quality of archival services is considered good and service performance is in line with expectations. IPB College of Vocational Studies must consider human resource competency and ease of access. Human resourcecompetency, ease of access, is one of the issues that needs to be paid attention to by the IPB College of Vocational Studies. One of the managerial implications is increasing capabilities in the field of archives and recommendations for a comprehensively integrated system for IPB. It is hoped that researchers and stakeholders will accept development ideas and practical contributions in the form of strategic understanding and references.
The Role of Continuous Auditing in Enhancing Corporate Governance Mudawanah, Siti; Fatimah, Imas; Nalsal, Pindonta; Purnomo, Adi Dwi
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Abstract

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.
Co-Authors Andi Hidayat, Andi DADANG DADANG Dian Rahadian, Dian Engkus Kusnadi Febriyanti, Fitri Ayu Fitri Nurhayati Laila, Ratu Anna Nazla Lani, Lani Mariah, Dede Marjono Marjono Nalsal, Pindonta Purnomo, Adi Dwi Rudiyanto Rudiyanto, Rudiyanto Siti Mudawanah