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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) Jurnal Abdi Masyarakat (JAM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Ekonomi dan Sosial (JIES) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Fransisca Listyaningsih Utami
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
The Effect of Company Size and Financial Distress on Going Concern Audit Opinions with Opinion Shopping as Moderation Variables Fransisca Listyaningsih Utami; Yuha Nadhirah Qintharah
Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2021): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v7i1.10660

Abstract

This study aims to examine the effect of  company size and financial distress on going concern audit opinions with opinion shopping as moderation variables. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2016 to 2018. The sample was obtained using a purposive random sampling method. Data analysis uses logistic regression and different absolute values. The results showed that company size and financial distress affected going concern audit opinions, opinion shopping did not affect company size on going concern audit opinions and opinion shopping affected financial distress on going concern audit opinions.
Pengaruh Opini Audit, Temuan Audit Dan Tindak Lanjut Hasil Audit Terhadap Jumlah Kasus Korupsi Fransisca Listyaningsih Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.008

Abstract

The increase in the number of regional governments that have received the unqualified predicate in their regional financial reports is not in line with the criminal acts of corruption cases that have occurred in a number of regions. In fact, not a few regional heads were involved in the corruption crime. Seeing this phenomenon, this study aims to analyze the effect of audit opinions, audit findings and audit corrections on corruption cases in local governments in Indonesia in 2012-2017. This research is a quantitative study using panel data and multiple regression with a random effect model. The results showed that audit opinion and audit findings on regulatory compliance had a negative effect on corruption cases, audit rectification had a positive effect on corruption cases. However, audit findings regarding weaknesses in the internal control system have no effect on corruption cases.
Determinants on Environmental Disclosure Moderating by Integrated Corporate Governance Yuha Nadhirah Qintharah; Fransisca Listyaningsih Utami
Aptisi Transactions On Technopreneurship (ATT) Vol 5 No 1Sp (2023): Special Issue: Technopreneurship Driving Change in the Nation's Future Leadersh
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v5i1Sp.308

Abstract

This will use companies from sector energy and sector goods raw as population companies. Technique taking sample used is non- probability with purposive sampling method. Study this alone using criteria sample appropriate company with specified sector, company publish report possible finances accessed on 2018-2021, required data complete and company no once experienced a delisting during year research. Results sample companies used in the study are as many as 448. Test hypothesis in study this will be tested using the Eviews program. Method research used is moderated regression analysis (MRA) using eviews software. Besides that is, research this do test assumption classic and also test model accuracy to find out which model is most appropriate. Results from study this shows the sample data used to get away in testing assumption classics namely, normality, multicollinearity, heteroscedasticity and autocorrelation. From the results testing hypothesis found that environmental costs have an effect positive against environmental disclosure, international environmental certification does not influential on environmental disclosure, industry sensitivity has an effect positive on environmental disclosure, international corporate governance is capable strengthen influence between environmental cost and environmental disclosure, international corporate governance is capable strengthen influence between international environmental certification and environmental disclosure and international corporate governance is not capable strengthen influence Among sensitivity industry against environmental disclosures.
Composition of the Audit Committee Moderating the Whistleblowing, Corporate Governance System on Fraud Qintharah, Yuha Nadhirah; Utami, Fransisca Listyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7192

Abstract

This study examines the effect of the whistleblowing system and good corporate governance with the audit committee as a moderating variable on fraud prevention. The population used in this study are state-owned companies listed on the Indonesia Stock Exchange for 2014-2020. The research sample was obtained by using the purposive sampling method. Analysis of the data used to use logistic regression. The number of samples used in this study was 126 for seven years of research. The results obtained show that there is an influence between whistleblowing on fraud, there is an influence between corporate governance on fraud, the composition of the audit committee is not able to moderate the relationship between whistleblowing and fraud, and also the relationship between corporate governance and fraud.
South Meruya PPM in MSMEs Financial Management UTAMI, Fransisca Listyaningsih; ZAMZAMI, Annisa Hakim
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1083

Abstract

PPM activities target MSME partners in the Meruya Selatan Village area, West Jakarta. Based on the situation analysis, it is known that the increasing number of MSMEs in the Meruya Selatan area is facing problems related to finance, such as poor financial performance, difficulty in increasing business profits, and insignificant business development. The potential that can be developed includes the number of active MSME actors, cooperatives that accommodate MSMEs, and motivation to become entrepreneurs. Thus, the socialization of MSME management is packaged directly by determining selling prices, recording financial transactions, and providing simple financial reporting to MSME actors in the Meruya Selatan Village. This activity aims to provide knowledge and skills to MSME actors in the Meruya Selatan Village area to determine the selling price of products appropriately to avoid losses and use accounting easily to prepare simple financial reports. Understanding simple accounting helps MSME actors manage sources of funds carefully and efficiently so that MSMEs can develop better and improve the Indonesian economy.
Aquaponics In Improving The Economy And Food Security Of Urban Communities In South Meruya Utami, Fransisca Listyaningsih; Feriyanto, Dafit; Oktasari, Dian Primanita
Jurnal Abdi Masyarakat (JAM) Vol 10, No 2 (2025): JAM (Jurnal Abdi Masyarakat) - Maret 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i2.30127

Abstract

The application of aquaponics in South Meruya has dual benefits, both in terms of improving the community's economy and food security, which ultimately improves the welfare and quality of life of urban communities. Aquaponics is an integrated system between fish farming and hydroponic farming that utilizes fish waste as nutrients for plants and filters the water that is reused for fish. The application of freshwater fish aquaponics in South Meruya is an innovative solution to address economic challenges and food security for urban communities. Aquaponics assists communities in generating fresh revenue by producing fish and vegetables for local markets. The relatively low operational costs and limited space make aquaponics ideal for implementation in urban areas with limited land, such as in South Meruya. Aquaponics allows communities to produce food independently and sustainably. Community food security increases due to easier access to sources of protein and fresh vegetables.
Sosialisasi Peran Teknologi Dalam Akuntansi Untuk Meningkatkan Pengetahuan Siswa/Siswi SMK Al Ihsan, Jakarta Barat UTAMI, Fransisca Listyaningsih; HIDAYAH, Nurul
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i1.186

Abstract

Perkembangan teknologi informasi semakin berkembang. Teknologi informasi menjadi sebuah kebutuhan mendasar untuk berbagai aspek kehidupan. Mulai dari pendidikan, ekonomi, keuangan, dan tak terkecuali kebutuhan akuntansi juga mengalami perkembangan teknologi yang pesat. Perkembangan teknologi dan informasi membuat perusahaan juga mengubah cara dalam mengumpulkan data, memproses, hingga melaporkan informasi keuangan. Pergeseran proses akuntansi dalam organisasi dan peningkatan jumlah aplikasi teknologi informasi yang terlibat dalam proses akuntansi dalam organisasi telah menghasilkan inovasi dalam akuntansi. Permintaan akan akuntan yang fasih teknologi informasi akan terus tumbuh karena operasi bisnis menjadi semakin kompleks dan bergantung pada teknologi informasi. Jurusan Akuntansi merupakan salah satu jurusan di SMK yang cukup banyak mendapatkan respon positif dari masyarakat, sehingga bisa mendapatkan jumlah siswa yang signifikan. Dengan mengetahui perkembangan teknologi dalam bidang akuntansi diharapkan siswa SMK memiliki gambaran serta respon yang baik mengenai pekerjaan bidang akuntansi serta memilih profesi bidang akuntansi secara tepat dimasa yang akan datang.
Perbandingan Prediksi Financial Distress Perusahaan Sektor Properti dan Real Estate Menggunakan Model Altman dan Model Zmijewski Utami, Fransisca Listyaningsih
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 10, No 3 (2021): November 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v10i3.14803

Abstract

Kesulitan keuangan merupakan tahapan penurunan kondisi keuangan suatu perusahaan. Perusahaan yang mengalami kesulitan keuangan dalam jangka waktu yang lama memiliki kecenderungan untuk mengalami kebangkrutan. Ada banyak pihak yang akan dirugikan jika suatu perusahaan mengalami kebangkrutan, untuk itulah diperlukan model prediksi kebangkrutan yang akurat dan dapat memberikan peringatan dini bagi perusahaan. Penelitian ini dilakukan untuk mengetahui model prediksi financial distress yang paling akurat dalam memprediksi kondisi financial distress pada perusahaan properti dan real estate. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah regresi linear berganda. Kesimpulan yang diharapkan dari hasil pengujian ini adalah terdapat model prediksi yang paling akurat dari ketiga model prediksi tersebut untuk memprediksi kondisi financial distress pada perusahaan properti dan real estate
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Utami, Fransisca Listyaningsih
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 1 (2023): Maret 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i1.22210

Abstract

The company will always strive to achieve its goals by increasing the efficiency and effectiveness of the company. One of the efforts in achieving the company's goals is to increase Intellectual Capital, Institutional Ownership, Managerial Ownership and Corporate Social Responsibility. This research was conducted to obtain empirical evidence regarding the influence of Intellectual Capital, Corporate Social Responsibility, and Institutional Ownership, Managerial Ownership on the company's financial performance.This research data uses secondary data. The population in this study are primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The data is taken from the company's annual report. The sample in this study amounted to 36 companies after being selected using the purposive sampling method. The data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test and hypothesis testing using SPSS version 24 program.The results of the study show that Intellectual Capital, Institutional Ownership, Managerial Ownership have a positive and significant effect on financial performance (ROE). Meanwhile, Corporate Social Responsibility does not significantly affect financial performance (ROE). However, together Intellectual Capital, Institutional Ownership, Managerial Ownership, and Corporate Social Responsibility positively and significantly affect financial performance (ROE) in primary consumer goods sector companies from 2017 to 2020.
Co-Authors Annisa Hakim Zamzami Dafit Feriyanto Dian Primanita Oktasari NURUL HIDAYAH Qintharah, Yuha Nadhirah Yuha Nadhirah Qintharah