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All Journal EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Akuntansi Bisnis Pelita Bangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Dyah Permatasari, Maulina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Implementasi Laporan Keuangan Digital melalui Akuntansi UKM di Resto Olin’s Café Bekasi Dyah Permatasari, Maulina; Yahya, Adibah; Bukhori Muslim, Ahmad; Yulianik, Yulianik; Aulia Masduki, Farah
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1204

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have become the biggest contributor to economic growth. The success of small and medium businesses is inseparable from digital developments. In increasing financial managerial capacity in terms of financial reporting, one of the methods used is to prepare financial reports with the help of the SME Accounting application. Community service implementation partners are SMEs engaged in buying and selling groceries. In order to improve financial literacy of partners, the methods used are in the form of lectures, discussions, mentoring and practice. In implementing the SME Accounting application, partners are assisted in creating accounts and inputting transactions. The purpose of this activity is to facilitate partners in preparing financial reports through the implementation of the SME Accounting application. The results of the activity show that partners are assisted by this activity, and hope that this activity can continue
Earnings management: How Financial Distress, Sales Growth, and Audit Committees Interact Dyah Permatasari, Maulina; Yahya, Adibah; Fatonah, Tania Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1901

Abstract

This study aims to examine the effect of financial distress, sales growth, and audit committee on earnings management. We used a sample of manufacturing companies in Indonesia during the period 2020 – 2022. The regression results show that only sales growth has a significant influence on earnings management. The analytical method used is multiple linear regression analysis with SPSS as an analytical test tool. The analysis test is carried out through the classical assumption test, hypothesis test, and coefficient of determination test. The test results show that companies that experience high sales growth tend to perform earnings management to achieve the expected target. Meanwhile, the results found no evidence of a significant effect of financial distress and audit committee on earnings management.
Opini Audit Going Concern dengan Financial Distress sebagai Moderasi Ukuran Perusahaan dan Struktur Modal: Going Concern Audit Opinion with Financial Distress as Moderation of Company Size and Capital Structure Dyah Permatasari, Maulina; Kamela, Hurian; Widiastuti, Widiastuti; Putri, Tarisya Anggraeni
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 6 No. 01 (2025): Ekomabis Edisi Januari 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v6i01.1897

Abstract

Auditor mengeluarkan opini going concern untuk membantu perusahaan mempertahankan kelangsungan usahanya. Perusahaan akan menerima laporan kelangsungan usaha jika terdapat keraguan yang relevan apakah laporan kelangsungan usaha tersebut memadai. Jika laporan keuangan disajikan sesuai dengan standar akuntansi yang berlaku, maka auditor akan menerbitkan laporan kelangsungan usaha. Memberdayakan pengguna laporan keuangan untuk mengambil keputusan yang akurat sesuai dengan fakta. Penelitian ini menguji pengaruh ukuran perusahaan, struktur modal, dan financial distress sebagai pemoderasi opini audit going concern. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel penelitian terdiri dari 26 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan e-views. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap opini audit going concern, dan leverage tidak berpengaruh terhadap opini audit going concern. Financial distress dapat memperkuat pengaruh ukuran perusahaan terhadap opini audit going concern, tetapi financial distress tidak dapat memoderasi pengaruh struktur modal terhadap opini audit going concern. The auditor issues a going concern opinion to help the company maintain its going concern. A company will accept a going concern report if there is relevant doubt as to whether the going concern report is adequate. If the financial statements are presented following applicable accounting standards, the auditor will publish a going concern report. Empower users of financial statements to make accurate decisions according to facts. This study examined the effect of firm size, capital structure, and financial distress as moderating ongoing concern audit opinions. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for 2018–2022. The research sample consisted of 26 companies using the purposive sampling. The data analysis technique used was logistic regression analysis using e-views. The results showed that company size did not affect going-concern audit opinions, and leverage did not affect going-concern audit opinions. Financial distress can strengthen the effect of company size on going concern audit opinion, but financial distress cannot moderate the impact of capital structure on going concern audit opinion.
Co-Authors Aulia Masduki, Farah Bukhori Muslim, Ahmad Fatonah, Tania Nur Kamela, Hurian Putri, Tarisya Anggraeni WIDIASTUTI - Yahya, Adibah Yulianik, Yulianik