Garuda - Garba Rujukan Digital

PENGARUH PENGARUH KOMITE AUDIT, DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN Susi Sih Kusumawardhany; Yunita Kurnia Shanti
Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 2 (2021): JISAMAR : Volume 5, Nomor 2, May 2021
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v5i2.383

This study aims to examine the effect of the audit committee, the board of commissioners and the board of directors on the company's financial performance. This study aims to prove this influence on the company's success rate in carrying out its operational activities. The population in this study are manufacturing companies in the consumer goods sector listed on the IDX in 2017-2019. The sampling method uses purposive sampling, which is a sampling technique with certain considerations. The research sample was 23 in 3 years with a total of 69 samples. The data analysis method used classical assumption test and multiple linear regression. The results of this study indicate that the board of commissioners has a significant effect on the company's financial performance, meaning that a large size of the board of commissioners causes better management monitoring and can minimize fraud in the company so that the company's financial performance is getting better. The audit committee and the board of directors have no significant effect on the company's financial performance. This shows that the size or size of the audit committee does not guarantee the effectiveness of the audit committee's performance in supervising the company's financial performance, and the size of the board of directors does not guarantee the effectiveness of carrying out its responsibilities in managing the company. Keywords: audit committee, board of commissioners, board of directors, financial performance

PEMANFAATAN TEKNOLOGI UNTUK MENDUKUNG KESEJAHTERAAN KELUARGA DENGAN BERWIRAUSAHA Julian Maradina; Yunita Kurnia Shanti; Luh Nadi; Susi Sih Kusumawardhany; Riska Damayanti
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3786

The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to support family welfare by being open to entrepreneurship and understanding of technological advances can lick up housewives in entrepreneurship. The conclusion from the Community Service activities this time is that there are many benefits in technology, especially in entrepreneurship. Suggestions, it is hoped that this Community Service activity will be sustainable and broader in scope. Keywords: Technology; Fintech; Entrepreneurship

Tantangan Dan Peluang Profesi Akuntan Di Era Milenial Yunita Kurnia Shanti; Susi Sih Kusumawardhany
Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 1, No 3 (2021): PADMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v1i3.11424

Perkembangan teknologi yang semakin pesat menjadi sinyal era automasi/digitalisasi. Artinya, peran teknologi mulai menggeser kendali pekerjaan yang biasa dilakukan manusia. Potensi teknologi menggantikan peran profesi akuntan hanya menunggu waktu. Peran akuntan akan bersifat strategis dan konsultatif. Maka dari itu akuntan perlu memiliki sertifikasi misalnya fasih berteknologi, supaya mampu bertahan dalam bersaing. Seorang akuntan juga harus memiliki strategi, diantaranya penguasaan soft skill baik interpersonal skills maupun intra-personal skills, business understanding skills dan technical skills agar mampu menjawab tantangan diera digital ini. Seorang akuntan harus aware terhadap perkembangan revolusi industri 4.0 dengan melihat kesempatan yang ada. Perubahan era memang tidak bisa dihindari, maka dari itu harus selalu bisa mengontrol reaksi dan sikap terhadap perubahan tersebut agar bisa ikut maju mengikuti perkembangan zaman. Dalam sektor akuntansi, berbagai tantangan yang hadir seiring datangnya era digital tak bisa dibiarkan begitu saja, harus dipelajari dengan baik agar dapat menentukan sikap untuk mengatasinya. Fasih berteknologi merupakan salah satu kunci menghadapi tantangan di era ini. Berdasarkan fenomena tersebut, tim pengabdian kepada masyarakat Program Studi Akuntansi S1 Universitas Pamulang telah melakukan penyuluhan secara daring via aplikasi zoom bagi murid-murid SMKS Daru Roja Cinere-Depok sebagai kepedulian akan pentingnya memahami tantangan dan peluang profesi akuntan di era milenial.Kata Kunci: Tantangan Profesi Akuntan, Peluang Profesi Akuntan The rapid development of technology signals the era of automation/ digitization. That is, the role of technology began to shift the control of the work commonly done by humans. The potential of technology to replace the role of the accounting profession is just a matter of time. The role of accountant will be strategic and consultative. Therefore accountants need to have certifications such as eloquent technology, in order to be able to survive in competition. An accountant must also have strategies, including mastery of soft skills both interpersonal skills and intra-personal skills, business understanding skills and technical skills in order to be able to answer the challenges of this digital age. An accountant should be aware of the development of industrial revolution 4.0 by looking at the opportunities that exist. Era change is inevitable, therefore must always be able to control the reaction and attitude to the change in order to be able to move forward with the times. In the accounting sector, various challenges that come with the coming digital era can the attitude to overcome it. Eloquence in technology is one of the key challenges in this era. Based on this phenomenon, the community service team of Accounting Study Program S1 Pamulang University has conducted online counseling via zoom application for students of SMKS Daru Roja Cinere-Depok as a concern for the importance of understanding the challenges and opportunities of the accountant profession in the millennial era.Keywords: Challenges Of The Accountant Profession, Accountant Professional The Opportunities

Dampak Internal Control Pada Pengelolaan Siklus Kas Dalam Organisasi Susi Sih Kusumawardhany; Yunita Kurnia Shanti; Sudarmadi Sudarmadi; Mohamad Khaerul Umam; Iqbal Aji Ramadhani; Desi Indraningsih
Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 1, No 4 (2021): PADMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v1i4.13486

Salah satu aktiva yang menunjang peranan penting dalam perkembangan perusahaan adalah kas. Kas merupakan salah satu aset perusahaan yang paling penting karena kas merupakan aset yang paling cair atau liquid. Aktivitas yang melibatkan kas diantaranya adalah pada siklus penerimaan dan pengeluaran kas, dimana dalam siklus inilah merupakan bagian yang paling mudah untuk dilakukan kecurangan maupun penyimpangan kas. Sehingga pengawasan yang ketat terhadap kas melalui pengendalian internal yang baik diperlukan untuk menekan terjadinya kecurangan dalam suatu organisasi. Pengendalian internal sangat penting bagi semua organisasi, termasuk pada organisasi dalam bentuk yayasan. Yayasan adalah sebuah organisasi atau badan hukum yang memiliki tujuan dan maksud yang tujuannya tersebut bersifat sosial, keagamaan dan kemanusiaan.Kata Kunci: Pengendalian Internal One of the assets that support an important role in the development of the company is cash. Cash is one of the most important corporate assets because cash is the most liquid or liquid asset. Activities involving cash include the cycle of receipts and cash expenditures, which in this cycle is the easiest part to commit fraud or cash irregularities. So that strict supervision of cash through good internal control is needed to suppress fraud in an organization. Internal control is essential for all organizations, including those in the form of foundations. A foundation is an organization or legal entity that has a purpose and purpose whose purpose is social, religious and humanitarian.Keywords: Internal Control

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PT. ALBASIA BHUMIPHALA PERSADA TEMANGGUNG) Susi Sih Kusumawardhany
Jurnal Renaissance Jurnal Renaissance Volume 3 Nomor 02, Agustus 2018
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v3i2.78

Recently a company faced by a very rapid changing and competitive environment. In order to win the competition, a company must increase their performance. Business globalization evoke continuously changing in all business aspect so an alteration became a normal condition. On of the management tool that often used by the management to manage their company is budget. Budget can be used by management as tool to plan and control the company activity. The purpose of the research is to examine the relationship between participative budget with job satisfaction and employee’s performanceand also the role of Job Relevant Information (JRI) as the intervening variable between participative budget with job satisfaction and employee’s performance. Variable that is used this research is participant budget, job satisfaction, employee’s performance and job relevant information (JRI). This research using survey method in which the researcher distribute questionnaire which include list of question to chosen respondents. Data analyses that were used in this research are validity and realibility test, Structural Equation Model and path analysis. The result shows that relationship between participative budget and job satisfaction figure out that participation in budgetary has positie in direct effect on employee’s job satisfaction and relationship between participative budget and job performance figure out that participation in budgetary has positive in direct effect on employee’s job performance. In addition, the relationship between participative budgetary and job satisfaction through job relevant information as an intervening variable shows that there is a significantly positive direct effect., while the relationship between participative budgetary a job performance through job relevant information as an intervening variable shows that there is a significantly positive direct effect.Keywords: participative budgetary, job satisfaction, job performance and job relevant information.

PENGARUH KEMAMPUAN MODAL DAN LIKUIDITAS TERHADAP KEUNTUNGAN PERBANKAN NASIONAL DI BURSA EFEK INDONESIA (BEI) Susi Sih Kusumawardhany
JURNAL AKUNTANSI BARELANG Vol 6 No 1 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i1.4559

The capital market is one of the alternative sources of long-term funding for companies. These include companies in the banking sector. The Banking Industry plays an important role in economic development as a Financial Intermediary or intermediary for over-funding parties with parties in need of funds. One element that is very noticed by the bank is the performance of the bank, in other words, the problem of its health level. The level of health of a bank can be assessed in terms of its finances. A bank can be said to be healthy if it can meet the provisions stipulated by the regulations issued by the Central Bank. In conducting this research, the object that the author of the analysis is the banks listed on the Indonesia Stock Exchange as many as 10 banks, ten banks registered by the author took 4 state-owned banks yatu Bank Mandiri, Bank BNI 1946, Bank BRI, Bank BTPN while private banks include Bank BCA, Bank CIMB Niaga, Bank OCBC NISP, Bank Maybank, Bank Danamon and Bank Permata where the data used is secondary data for the period 2014-2019 obtained from the Indonesia Stock Exchange , which relates to this research. Based on calculations and analysis using car, LDR and ROA ratios that have been done by the author, it can be concluded that the banks taken as samples can be said to be healthy banks. Although the ten banks are classified as healthy banks, the banking sector has great potential and opportunities in its role as a source of financing for the community and business sector. Since the number of banks liquidated during the monetary crisis, Bank Indonesia has been more eager to restructure the banking sector, which is expected to create a strong, effective, efficient, and sound banking structure. The health of a bank can be assessed through qualitative approach to management factors and quantitative approach to capital factors, asset quality, management, rentability, and liquidity. This study aims to analyze the influence of capital and liquidity capabilities on profits in the National Banking System. The financial ratio analysis used consists of CAR, which represents capital capability, LDR representing liquidity and ROA representing profit. From the results of the study, CAR and LDR variables simultaneously affect roa variables, this is indicated by the P-value test calculation value of 0.017 is less than 5%, meaning there is a positive and significant influence between the two free variables (CAR and LDR) on bound variables (ROA)

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5691

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.

Pemahaman Akuntansi Untuk Mendukung Penyusunan Laporan Keuangan Yang Efektif Pada Yayasan Perguruan Cikini Yunita Kurnia Shanti; Susi Sih Kusumawardhany; Sudarmadi Sudarmadi
Jurnal Pengabdian Dharma Laksana Vol 5, No 1 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v5i1.23437

Lembaga organisasi membutuhkan cara dan teknik dalam mengelolanya, dikarenakan setiap lembaga membutuhkan kemajuan dan penataan yang sesuai dengan sistem yang berlaku dalam sebuah perkantoran maupun organisasi. Setiap penataan diperlukan sebuah pengetahuan yang mendasar tentang cara mengelola, mengatur, mengarahkan dan mengevaluasi semua bidang yang ada di dalam perkantoran maupun organisasi tersebut. Hal ini untuk memastikan bahwa semua yang berkaitan dengan perkantoran maupun organisasi yang dibentuk dapat berjalan dengan semestinya. Sebagaimana diketahui bahwa kemajuan sebuah perkantoran seperti kantor pemerintahan, diperlukan sistem penataan yang sistematis. Salah-satunya dalam bidang administrasi dan keuangan yang diatur dalam perkantoran pemerintahan. Perkantoran akan berkembang secara efektif, disebabkan oleh kemampuan para pekerja yang ada di perkantoran. Karena berkembangnya perkantoran membutuhkan para kinerja yang mampu mengelola keuangan dan administrasinya. Dalam menyusun laporan konsolidasi pelaksanaanya secara sistematis dan terstruktur dengan akuntabilitas, manajemen, transparansi dan intergenerational equity. Oleh karena itu, banyak sistem yang harus dipelajari mengenai cara mengelola dan mengembangkan sistem manajemen administrasi dan keuangan agar menjadi sebuah perkantoran maupun organisasi yang menonjol dan mempunyai daya perkembangan yang lebih intensif. Administrasi melingkupi seluruh kegiatan, dari pengaturan hingga pengurusan sekelompok orang yang memiliki diferensiasi pekerjaan untuk mencapai suatu tujuan bersama. Administrasi dapat berjalan dengan dua atau banyak orang terlibat di dalamnya.

STRENGTHENING CHARACTER, ETHICS AND DIGITAL LITERATURE DURING THE COVID-19 PANDEMIC: PENGUATAN KARAKTER, ETIKA DAN LITERASI DIGITAL PADA MASA PANDEMI COVID 19 Susi Sih Kusumawardhany; Yunita Kurnia Shanti; Sudarmadi Sudarmadi
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.114

Character education is something that absolutely must be implemented because basically all teachers as educators have the same goal in shaping the nation's character. Character education is not necessarily the responsibility of moral education or character and Pancasila education, but is the responsibility of all fields of study. Therefore, in the 2013 implementation curriculum, the balance of learning domains between cognitive, affective, and psychomotor is an absolute output as part of national character education. Character is a person's character or morals obtained from internalization with their environment. A person's character will be good if it is based on moral and ethical values that apply and are agreed upon in society. Emphasized the importance of three components of good character, namely moral knowledge or moral knowledge, moral feelings or feelings about morals, and moral actions or moral actions. Good character will appear after the three character components can be fulfilled in students. The purpose of this service is to strengthen character, ethics and digital literacy in the Covid 19 pandemic situation. So this service is moved to provide reinforcement to schools so that they can help and facilitate the use of digital literacy. The method we use is to provide training to schools on how to use literacy easily. Because the result of the learning process is student character development, in reality online learning is carried out by each school only for student cognitive development. Students are only given assignments and the teacher explains their respective subjects, without asking whether students have bathed or students are already in a suitable place for learning, even though the task of a teacher is not only to build students' cognitive development but also to be able to build and instill values. Good personality traits for students and that is part of the main task of a true educator.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD DIAMOND Susi Sih Kusumawardhany; Yunita Kurnia Shanti
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5691

Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai analisis factor-faktor yang mempengaruhi Fraudulent Financial Statement dengan perspektif Fraud Diamond pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Jenis penelitian ini adalah kuantitatif dengan metode penentuan sampel adalah metode purposive sampling, diperoleh 79 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 3 (tiga) tahun, sehingga total observasi adalah sebanyak 237 laporan keuangan yang telah diaudit. Dari data tersebut terdapat 54 data yang dioutlier, jadi total keseluruhan data sebanyak 183 data. Pengolahan data dengan menggunakan eviews versi 9. Hasil penelitian ini menunjukkan bahwa (1) Financial stability, External Pressure, Financial Target, Nature of Industry, Change in Auditor, Change in Director berpengaruh secara simultan terhadap Fraudulent Financial Statement, (2) Financial Stability berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (4) Financial Target berpengaruh signifikan terhadap Fraudulent Financial Statement, (5) Nature of Industry berpengaruh secara signifikan terhadap Fraudulent Financial Statement, (6) Change in Auditor tidak berpengaruh signifikan terhadap Fraudulent Financial Statement, (7) Change in Director tidak berpengaruh signifikan terhadap Fraudulent Financial Statement.

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