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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Abdimas Universal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian Masyarakat (ABDIRA) Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Indonesian Journal of Applied Accounting and Finance
Sari, Dika Karlinda
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Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Pengaruh independensi, integritas, pengalaman dan objektifitas auditor terhadapkualitas audit Anam, Hairul; Tenggara, Felita Oktavia; Sari, Dika Karlinda
FORUM EKONOMI Vol 23, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i1.8310

Abstract

Perusahaan dan auditor di hadapkan pada tantangan yang sama beratnya. Kedua nya harus sama-sama mempertahankan posisi nya dihadapan para competitor. Perusahaan ingin laporan keuangan mendapatkan opini wajar tanpa pengecualian, agar performa perusahana tetap terjaga. Penelitian ini bertujuan untuk menganalisis pengaruh independensi, integritas, pengalaman dan obyektifitas terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di Kalimantan Timur. Sampel yang digunakan dalam penelitian ini adalah 57 auditor pada KAP (auditor senior, auditor junior, dan partner) tahun 2020. Teknik analisis statistik yang digunakan adalah analisis linier berganda. Hasil penelitian ini menunjukan bahwa independensi, integritas dan pengalaman tidak berpengaruh terhadap kualitas audit. Sedangkan obyektifitas berpengaruh terhadap kualitas audit.
Peran Dosen Dalam Pelatihan Pembukuan UMKM di Kecamatan Balikpapan Tengah Yuliani, Tutik; Susilowati, Dwi; Sari, Dika Karlinda; Anam, Hairul; Saraswati, Wiwik; Yusuf, Tamzil; Fajar, Ichsan; Firdaus, Dzaky
Abdimas Universal Vol. 7 No. 1 (2025): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v7i1.2627

Abstract

The bookkeeping training for MSMEs in Balikpapan Tengah District aims to improve the understanding and skills of MSMEs groups in calculating, recording, bookkeeping, and managing business finances. This training is expected to help the development of MSMEs, ultimately enhancing competitiveness and community welfare. The activities were carried out through training and mentoring using the siApik application, starting with a survey of participants who own or mentor MSMEs in the district. The results of the training are expected to improve participants' skills in structured financial bookkeeping and to enhance their understanding of using the siApik application to boost MSMEs performance.
BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Anam, Hairul; Sari, Dika Karlinda; D, Vino
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
Alat Pemilah Pasir dan Sampah dalam Menunjang Kebersihan Pantai Seraya melalui Pemberdayaan SDM Yuliani, Tutik; Ariani, Misna; Saraswati, Wiwik; Sari, Dika Karlinda; Tamara, Dwinda; Rizki, Muhammad
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026): Mei 2026
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v6i2.897

Abstract

Latar Belakang: alat pemilah pasir sangat diperlukan untuk kawasan pesisir pantai, karena lokasi pantai banyak terdapat pasir, sehingga dengan alat pemilah pasir dan dengan memberdayakan sumber daya manusia akan dapat meningkatkan kebersihan pantai. Tujuan: Untuk memudahkan dalam melakukan pemilahan pasir dan sampah khususnya disekitar pantai seraya Balikpapan dengan cara membantu merancang dan membuat alat pemilah pasir dan sampah serta melakukan sosialisasi kepada pengelola pantai dan masyarakat sekitar pantai seraya terkait penggunaan alat yang dibuat dan pentingnya menjaga kelestarian pantai. Metode: Pada penelitian ini untuk memperoleh data dengan melakukan observasi, wawancara dan dokuentasi. Jenis penelitian ini adalah penelitian kualitatif dengan cara mendiskripsikan setiap tahapan yang dilakukan pada kegiatan. Hasil: Pada kegiatan pengabdian ini pada saat dilakukan observasi dan wawancara kepada pengelola pantai ditemukan bahwa masih terdapatnya sampah yang menyatu dengan pasir sedangkan pengelola pantai belum memiliki alat pemilah sampah dan pasir sehingga masih kurang efisien dalam melakukan kebersihan pantai, sehingga perlu dilakukan pengabdian dengan membuat alat pemilah pasir dan sampah. Kesimpulan: Dengan adanya kegiatan pengabdian ini melalui pembuatan alat pemilah pasir dan sampah dan dilakukan sosialisasi penggunaannya kepada pengelola pantai mampu membantu proses pembersihan pantai menjadi lebih efektif dan efisien. Selain itu, penggunaan alat ini juga dapat meningkatkan kesadaran masyarakat dalam menjaga kebersihan lingkungan pesisir sehingga pantai menjadi bersih.
Motivational Determinants of Accounting Students’ Engagement in Tax Brevet Programs: Insights from a Behavioral Intention Framework Yudea; Sari, Dika Karlinda; Selviana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15099

Abstract

This study aims to analyze the influence of tax knowledge motivation, career motivation, and economic motivation on accounting students' interest in pursuing tax brevet certification, grounded in the Theory of Planned Behavior. Utilizing an explanatory quantitative approach, data was collected hybridly (147 face-to-face respondents and 129 online respondents) via structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling. The results confirm a significant positive influence of all three motivational factors, with tax knowledge motivation emerging as the strongest predictor, followed by career motivation and economic motivation. The findings indicate that students motivated to deepen their tax competency, enhance career prospects, and achieve financial stability are more inclined to pursue the program. However, a gap between high motivation and intention realization was identified, potentially attributed to financial constraints, time limitations, or insufficient institutional support. Consequently, educational institutions need to align academic programs with labor market demands and address implementation barriers to bridge the motivation-behavior gap in career-oriented education.
Implementasi Manajemen keuangan Sederhana bagi Siswa Teknik Mesin untuk Menumbuhkan Sikap Menghargai Rupiah Tanpa Judi Online Di SMK Persada Bhakti Yuliani, Tutik; Sari, Dika Karlinda; Susilowati, Dwi; Pabaru, Fransiskus Antonius; Fetry, Nur Raihaine
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 3 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i3.1956

Abstract

The purpose of this Community Service activity is to provide students with an understanding of how to respect the rupiah without resorting to online gambling through the socialization activity "Respecting the Rupiah Without Online Gambling Through Education and Solutions" at SMK Persada Bhakti. The method used in this activity was a socialization combined with discussion and questions and answers between participants and speakers. The results of this community service activity were able to increase students' knowledge regarding the importance of capital markets respecting the rupiah without online gambling, this was demonstrated by all students participating in questions and answers related to the material presented. Education has proven to be one of the most effective interventions to respect the rupiah and prevent dependence on online gambling from an early age. Continuity of the program and support from all parties are needed for a broader and more sustainable impact.
Co-Authors D, Vino Dwi Susilowati Dwinda Tamara Fajar, Ichsan Fetry, Nur Raihaine Firdaus, Dzaky Hairul Anam Misna Ariani Muhammad Rizki Pabaru, Fransiskus Antonius Selviana Tamzil Yusuf Tenggara, Felita Oktavia Tutik Yuliani, Tutik Wiwik Saraswati, Wiwik Yudea