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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat Liquidity: Jurnal Riset Akuntansi dan Manajemen JRB-Jurnal Riset Bisnis Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi SULUH: Jurnal Abdimas Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi Media Ekonomi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Media Ilmiah Akuntansi Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP)

LAILAH FUJIANTI

Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Author-ID : 2386443

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PERAN CORPORATE GOVERNANCE DAN KARAKTERISTIK MANAJER DALAM MANAJEMEN LABA SEPTIVIANI BHAYANGKARI; LAILAH FUJIANTI; TRI ASTUTI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research with an objective to verify the correlations between corporate governance, manager characteristics and company size to the profit. The corporate governance which includes board of commissioners, audit committee and board of directors. Whereas manager characteristics that's being used is managerial educations. The number of samples that's in use are 14 industrial and chemical companies which shares are registered in Bursa Efek Indonesia in the period of 2015-2017. Based on the research results, shows that the board of commissioners variable is significantly effecting the profit managements. This proves that board commissioners are adequate to subdue the actions of earnings management. While audit committee, board of commissioners, managerial educations and company size to the profit doesn't show same significant effects to earnings management as board commissioners does.

Jender Dan Tanggung Jawab Kredit UMKM Lailah Fujianti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 1 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i1.106

Previous research revealed that women are more responsible for loan repayment (D'Espallie at all, 2011;AgierandSzafarz, 2013 and BoeheandCruz, 2013). The aim of this research to verification of the results of previous research whether there is a difference between men's and women's responsibilities in terms of loan repayment onSMEs in Indonesia and to find out who is more responsible man or woman. The samples were SMEs in Depok and Bogor as many as 65 people were taken by purposive sampling. Methods of data analysis is Mann Whitney two independent samples. The results howed significant differences in loan repayment responsibilities between men and women. Women are more responsible for repayment than men.

Kekuatan Monitoring Internal Dan Eksternal, Biaya Keagenan Serta Dampaknya Terhadap Kebijakan Deviden Lailah Fujianti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 2 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i2.113

Some of the results of previous studies related to agency costs and dividend policy found any contradictory results, so that the study was designed as a development of previous research that aims to determine how the influence of internal and external monitoring of the agency costs, and how the influence of these variables on dividend policy. Object of the study is a company registered in the Indonesia Stock Exchange in 2011. The sampling method was purposive sampling is included in the list of 45 companies that make up the LQ and does not include financial institutions as well as share dividend. Total sample used 38 companies. The method of analysis is the Partial Least Square (PLS). The results showed internal and external monitoring variables significantly influence agency costs. Internal monitoring variables affect the dividend policy while monitoring external variables and agency costs are not significant.

Peningkatan Keterampilan Akuntansi Berbasis Teknologi Informasi Bagi UMKM Batik Cirebon Lailah Fujianti; Harimurti Wulandjani; Susilawati
SULUH: Jurnal Abdimas Vol 1 No 1 (2019): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i1.947

Accounting skills training for MSMEs is expected to be an orderly administration for partner MSMEs to accurately calculate the cost of production and to separate personal assets from business assets. The benefits for the Cirebon regional government are improving the quality of its human resources, increasing economic growth and PAD, reducing unemployment and poverty, reducing social inequality and disrupting security especially in the region. While the benefits for PPM-FEB-UP institutions contribute to the surrounding community and carry out the functions of the Higher Education Tridarma in the Field of Community Service which will provide added value to FEB-UP in particular and the academic community of Pancasila University in general.

Perhitungan Harga Pokok Produksi (Cost) Hasil Produk Inovatif UMKM Desa Kemuning Ngargoyoso Jawa Tengah Lailah Fujianti; Shinta Budi Astuti; Rizki Ramadhan Putra Yasa
SULUH: Jurnal Abdimas Vol 2 No 2 (2021): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i2.1902

Abstrak Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan yaitu Desa Wisata. Pemerintah setempat memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi. Tim pengabdian FEB Universitas melaksanakan pengabdian untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif. Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village Abstract: Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively. Keywords: Desa Kemuning, Cost of Good Sold, Smart Village

Meningkatkan Keahlian Pembukuan Berbasis Handphone bagi UMKM Posdaya Cempaka Lailah Fujianti; Susilowati; Soemarsono; Sri Irviati; Kenigi Harisandi
SULUH: Jurnal Abdimas Vol 3 No 1 (2021): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i1.2557

Posdaya merupakan kepanjangan dari Pos Pemberdayaan Keluarga. Posdaya ini adalah forum silaturahmi advokasi, komunikasi, informasi, edukasi, dan wadah koordinasi kegiatan penguatan fungsi-fungsi keluarga secara terpadu. Salah satunya fungsi pokok posdaya adalah pembinaan ekonomi/Wirausaha. Posdaya Cempaka yang berlokasi di kelurahan Srenseng Sawah Jagakarsa Jakarta Selatan. Posdaya ini juga membina pelaku UMKM. Pelaku UMKM binaan Posdaya Cempaka belum melakukan pembukuan secara benar, belum memisahkan dana pribadi dan usaha dan hanya melakukan pembukuan utang dan piutang. Akibatnya UMKM ini belum bisa menilai kinerja usaha dengan baik dan belum mengelola keuangan usaha dengan benar. Tim pengabdian Fakultas Ekonomi dan Bisnis melakukan pengabdian di Posdaya Cempaka bertujuan membantu UMKM binaan Posdaya Cempaka dalam melakukan pembukuan keuangan. Pembukuan yang dilatihakan adalah pembukuan berbasis handphone yang mudah dipahami dibandingkan pembukuan berbasis manual.

PENGENALAN APLIKASI AKUNTANSI UKM BERBASIS HANDPHONE PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) BATIK CIREBON Lailah Fujianti; Tyahya Whisnu Hendratni
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020): Edisi Januari
Publisher : LPPM Universitas Pamulang

Micro, Small and Medium Enterprises (MSMEs) Cirebon Batik has a significant role in the development of the National Economy. MSMEs Batik Cirebon is a growing and developing economy based among the people who has the potential to be upgraded the backbone of the country's economy, because batik is one of Indonesia's proud garment products. Cirebon Batik MSMEs has experienced financial problems including financial management. Education is one way to make MSMEs aware of the importance of financial management. Therefore, our service is to provide education on the introduction of the Mobile-based Accounting Application for MSMEs in Batik Cirebon MSMEs which aims to facilitate and accelerate the preparation of financial statements.Keywords: MSMEs Accounting Application, Mobile Based Application, Education, MSMEs Batik Cirebon.

Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan Intan Paulina Lubis; Lailah Fujianti; Rafrini Amyulianthy
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 10 No 2 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

PENGARUH PROFITABILITAS, LEVERGE, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM ANTARA INDONESIA DAN MALAYSIA Putri Ayu Ifani; Lailah Fujianti; Shinta Budi Astuti
Media Ekonomi Media Ekonomi : Vol 19 No 1 Januari 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v19i01.4875

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh dan perbedaan pengaruh Return On Assets, Debt to Equity Ratio, dan ukuran perusahaan terhadap harga saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan perusahaan manufaktur yang terdaftar di Bursa Malaysia pada tahun 2016. Sampel yang digunakan dalam penelitian ini masing-masing sebanyak 60 perusahaan manufaktur. Sampel diperoleh menggunakan metode random sampling dan uji Smith-Satterthwait. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Penelitian ini memiliki hasil Return On Assets dan ukuran perusahaan, berpengaruh positif terhadap harga saham di Bursa Efek Indonesia dan Malaysia sedangkan Debt to Equity Ratio tidak berpengaruh terhadap harga saham Indonesia dan Malaysia dan Return On Asset dan ukuran perusahaan tidak memiliki perbedaan signifikan terhadap harga saham Indonesia dan Malaysia. Kata kunci : Return On Assets, Earnings Per Share, Debt to Equity Ratio, Ukuran Perusahaan, Harga Saham

EDUKASI PENGELOLAAN KEUANGAN KELUARGA NELAYAN DI KOTA CILEGON Khalida Utami; Lailah Fujianti; Harimurti Wulandjani; Tryas Chasbiandani; Rhena Yuni Junita; Fadhan Ramadhan
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 7 No. 1 (2023): Jurnal Panrita Abdi - Januari 2023
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v7i1.20226

The uncertain income of fishermen's families due to seasonal factors coupled with consumptive behavior has caused many fishing families to face financial difficulties during a famine. One solution to this problem is to regulate financial management. For this reason, community service is carried out for fishermen's families in Ciwanda District, Cilegon City. The implementation method begins with a site survey, training preparation, training, and evaluation of the training implementation. The preliminary study before the service was carried out on September 25, 2021. Service in the form of financial management education was carried out on October 7, 2021. The form of financial management provided was preparing a budget for family financial receipts and expenditures and recording family financial receipts and payments. The evaluation results showed that the participants' average value was 79.09. The value is above 55, which indicates an indicator of success is achieved. --- Pendapatan keluarga nelayan yang tidak menentu karena faktor musin ditambah dengan adanya prilaku konsumtif menyebabkan banyak keluarga nelayan menghadapi permasalahan kesulitan keuangan pada saat paceklik. Salah satu solusi atas permasalahan ini yaitu mengatur pengelolaan keuangan. Untuk itu dilakukan pengabdian masyarakat pada keluarga nelayan di Kecamatan Ciwanda Kota Cilegon. Metode pelaksanaan di mulai dengan survey lokasi, persiapan pelatihan, pelatihan dan evaluasi pelaksanaan pelatihan. Survey pendahuluan sebelun dilakukan pengabdian dilakukan pada tanggal 25 September 2021. Pengabdian dalam bentuk Edukasi pengelolaan keuangan dilakukan pada tanggal 7 Oktober 2021. Bentuk pengelolaan keuangan yang diberikan adalah penyusunan anggaran penerimaan dan pengeluaran keuangan keluarga dan pencatatan penerimaan dan pengeluaran keuangan keluarga. Hasil evaluasi menunjukkan rata-rata nilai peserta sebesar 79.09. Nilai tersebut diatas nilai 55, hal ini menunjukkan indikator keberhasilan tercapai.

Co-Authors Agnes Mitra Bangun Ameilia Damayanti Athania Mahardiyanti Bella Rusania Tisan Lie Besty Tri Minawati Dimas Wardianto Eka Putri Wahyuningtias Fadhan Ramadhan Harimurti Wulandjani Harimurti Wulandjani Hotman Fredy Iha Haryani Indah Masri Intan Paulina Lubis Kenigi Harisandi Khalida Utami Krisanti Fajar Rahayu Meriam Febrianti Munira, Mira Nabilah Khairany Nadiah Afifah Nafisa Azzahra Dwiputri Nelyumna Rizal Petiana Indriati Pratami Dewi Ramadhani Putri Ayu Ifani Rafrini Amyulianthy Rhena Yuni Junita Rizki Ramadhan Putra Yasa Roy Prakoso SEPTIVIANI BHAYANGKARI Shanti Lysandra Shinta Budi Astuti Shinta Budi Astuti Soemarsono Sonya Kristina Natalia Sri Irviati Sri Lestari Tindaon Susilawati Susilowati Tanzila Ridwan TRI ASTUTI Tryas Chas Biandani Tyahya Whisnu Hendratni Widyaningsih Azizah Yenni Pinta Mardasari Yetty Murni Yuana Mandagie Yuana Rizky Octaviani Mandagie

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