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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Valid Jurnal Ilmiah Jurnal Akuntansi dan Keuangan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Nungki Kartikasari
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Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemetaan Tingkat Manipulasi Laporan Keuangan pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia selama Covid-19 Robith Hudaya; Nungki Kartikasari; Adhitya Bayu Suryantara
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.193

Abstract

The coronavirus pandemic or better known as COVID-19 has had an impact on many sectors. One of the sectors that has been badly affected by COVID-19 is the economic sector. Every manager is required to meet the performance targets that have been made in early 2020. The problem is, COVID 19 causes economic instability so that the initial target will be difficult to achieve. As a result, the potential for manipulative actions on the financial statements from the company's management will be higher so that the target is achieved. This study aims to mapping manufacturing companies that manipulate their financial statements using the benefit m score model during 2020. In addition, it will examine which manipulative companies are in a state of financial difficulty leading to bankruptcy. To achieve the research objectives, a study will be conducted using descriptive analysis methods. The results of this study found that manufacturing companies listed on the Indonesia Stock Exchange on average did not manipulate their financial statements in the Covid-19 pandemic. Companies that did not manipulate the financial statements in 2020 were 78.8% or 145 companies. Companies with grey area status or companies that are likely to manipulate financial statements in 2020 are 4.3% or 8 companies and companies that manipulate financial statements in 2020 are 16.8% or as many as 31 companies. In addition, of the 31 companies that carried out the manipulation, there were 6 companies that had the potential to go bankrupt.
PENINGKATAN PENGELOLAAN KEUANGAN YAYASAN MELALUI PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PADA YAYASAN AS-SHOFI DI DESA MONTONG ARE KECAMATAN KEDIRI LOMBOK BARAT anggun hilendri lestari; Lukman Effendy; Nungki Kartikasari
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i1.79

Abstract

Foundation is a non-governmental organization that operates outside the institutionalized political structure and is a volunteer service entity that aims to help others in reducing social problems. The financial statements of this foundation are needed as accounting information for users, both internal and external parties, such as donors, foundations, creditors, organizational members, and other parties for decision making (Anand, 2018). This community service activity will develop an accounting information system at a Foundation. Asshofi Raehan Lombok Foundation is a non-profit organization engaged in education. The method used in carrying out this activity is the design of an accounting information system in the form of a Foundation financial reporting application, training on the use of the application accompanied by ongoing assistance in the form of consultation if problems occur in the use of the application. Based on the results of community service, it can be concluded that the daily administrators and implementers at the Asshofi Raehan Lombok Foundation do not know about the existence of accounting standards that should be used to account for their financial management by making or compiling financial reports with applicable standards, namely using PSAK No. 45, Statement of Financial Accounting Standards concerning Financial Reporting of Non-Profit Entities.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN BUMN Alvi Ikhsanyah Salsabilla; Eni Indriani; Nungki Kartikasari
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i3.239

Abstract

Penelitian ini bertujuan untuk mengetahui mekanisme dari Good Corporate Governance terhadap pengungkapan Corporate Social Responsibility. Mekanisme GCG diukur dengan Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Keahlian Komite Audit, Kepemilikan Manajerial, dan Proporsi Saham yang Dimiliki Oleh Pemerintah. Data diperoleh dari laporan tahunan perusahaan BUMN tahun 2016-2020. Total populasi sebanyak 20 perusahaan, dengan menggunakan teknik purposive sampling diperoleh sebanyaka 95 sampel. Data dianalisis dengan regresi linier berganda. Hasil penelitian menjukkan Keahlian Komite Audit, Kepemilikan Manajerial, dan Proporsi Saham yang Dimiliki Oleh Pemerintah berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan Ukuran Dewan Komisaris, dan Proporsi Dewan Komisaris Independen tidak berpengaruh signifikan terhadap pengungkapan CSR.
ANALISIS POTENSI INVESTASI SAHAM HOLDING COMPANY DAN NON HOLDING COMPANY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020 Anaway Masagena; M. Ali Fikri; Nungki Kartikasari
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i3.270

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan rasio likuiditas, leverage, profitabilitas, aktivitas dan return pada holding company dan non holding company pada perusahaan manufaktur yang terdaftar di BEI tahun 2020. Penelitian ini menggunakan pendekatan komparatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun yang berjumlah 188 perusahaan. Teknik sampling yang digunakan pada penelitian ini adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa rasio likuiditas dan rasio profitabilitas antara holding company dan non holding company berbeda secara signifikan. Kemudian untuk rasio leverage, aktivitas, dan return antara holding company dan non holding company tidak berbeda secara signifikan.
Analisis Perlakuan Akuntansi pada Aset Bersejarah: (Studi Kasus pada Museum Negeri Provinsi Nusa Tenggara Barat) Ovan Ferjiant; Elin Erlina Sasanti; Nungki Kartikasari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1892

Abstract

This study aims to analyze the accounting treatment of historical assets in case studies at the state Museum of West Nusa Tenggara Province based on compliance with government regulations. This study employs descriptive qualitative methods, as well as data collection techniques such as interviews and documentation. The result of this study indicate that in defining historical assets in accordance with the meaning of these historical assets, and the recognition of historic assets is in accordance with Government Accounting Standards number 07 of 2010 in terms of the economic benefits provided by these assets. Valuation of historic assets at the state Museum of West Nusa Tenggara Province has not determined which methods to use, but the value is written in the financial statements in accordance with the acquisition. In terms of presentation and disclosure of historical assets in financial statements where the presentation of these historical assets is presented in the form of quantity only without value, and for disclosure to CaLK every year. Based on research conducted, accounting practices applied to the State Museum of West Nusa Tenggara Province are not fully in accordance with applicable government accounting standards.
PELATIHAN PENGGUNAAN MEDIA DIGITAL PELAKU USAHA DESA WISATA BANYUMULEK Verren Regina Agustin; Rizkia Rahmawati Putri; Jaka Anggara; Nungki Kartikasari; Vici Handalusia Husni
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 03 (2023): JUNI 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Rendahnya kemampuan media digital yang dimiliki oleh para anggota kelompok sadar wisata (pokdarwis) Banyumulek merupakan masalah. Terdapat peningkatan wisatawan yang datang ke Desa Wisata Banyumulek untuk melihat proses pembuatan kerajinan gerabah. Hal tersebut menunjukkan bahwa penting dilakukan pelatihan media digital kepada anggota pokdarwis. Metode pengabdian masyarakat ini dikembangkan dengan menggunakan pendekatan partisipatif hasil. Kegiatan pengabdian ini menunjukan bahwa anggota pokdarwis Banyumulek berupaya meluangkan waktu dan antusias. Hasil yang diperoleh adalah anggota pokdarwis yang mengikuti pelatihan berhasil melakukan aktivitas bisnis digital seperti pemasaran di aplikasi shopee, promosi konten Tiktok dan Youtube serta pembukuan secara media digital.
Comparative Analysis of Green Accounting Practices in Lombok’s Property Sector: Challenges and Profitability Implications Yusli Mariadi; Nungki Kartikasari; Robith Hudaya; Yeldy Dwi Genadi
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Green accounting integrates social and environmental costs into financial reports. This study evaluates its application in two Lombok property companies, PT Nata Alam Raya and PT Meka Asia Properti. Using semi-structured interviews and audited financial statement analysis, the study finds PT Meka Asia Properti more proactive in sustainability promotion, though neither company formally integrates green accounting. Key challenges include insufficient regulations mandating environmental and social cost disclosure and high implementation costs.
Peran Tata Kelola Perusahaan, Kinerja Auditor, Ukuran KAP terhadap Kualitas Audit pada Sektor Keuangan yang Terdaftar di BEI Siti Aisyah; Nungki Kartikasari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10594

Abstract

This study investigates how corporate governance, auditor performance, and public accounting firm size affect audit quality in financial sector companies listed on the Indonesia Stocck Exchange (IDX) during the audit period of 2020-2023. This study took a purposive sample, resulting in 324 company samples. The data were tested using multiple linear regression. Governance has a negative effect on audit quality, while auditor performance does not affect audit quality, KAP size almost affects audit quality in a negative direction. Keywords: Corporate Governance; Audit Performance; Audit Firm Size; Audit Quality
Co-Authors Adhitya Bayu Suryantara Alvi Ikhsanyah Salsabilla Anaway Masagena Anggun Hilendri Lestari Elin Erlina Sasanti Eni Indriani Jaka Anggara Lukman Effendy M. Ali Fikri Ovan Ferjiant Rizkia Rahmawati Putri Robith Hudaya Robith Hudaya Siti Aisyah Verren Regina Agustin Vici Handalusia Husni Yeldy Dwi Genadi Yusli Mariadi