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All Journal Jurnal Akuntansi dan Pajak JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Information System, Applied, Management, Accounting and Research Jurnal Pengabdian Dharma Laksana JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Puan Indonesia Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA)

Yunita Kurnia Shanti

Universitas Pamulang

Author-ID : 2426529

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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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

ANALISIS PENERAPAN BASIS AKRUAL ATAS STANDAR AKUNTANSI PEMERINTAH NO 71 DAN DAMPAKNYA PADA PENYAJIAN LAPORAN KEUANGAN (STUDI KASUS PADA SATUAN KERJA PERANGKAT DAERAH KECAMATAN CIPUTAT TIMUR) Yunita Kurnia Shanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 1 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Semua entitas pemerintah yang menggunakan dana yang berasal dari Anggaran Pendapatan Belanja Negara (APBN) dan Anggaran Pendapatan Belanja Daerah (APBD) wajib menyusun laporan keuangan dengan mengacu pada Standar Akuntansi Pemerintah berbasis akrual sesuai Peraturan Pemerintah No. 71 tahun 2010 pada awal 2015. Laporan keuangan pemerintah daerah merupakan bentuk pertanggungjawaban penggunaan Anggaran dan gambaran kinerja pemerintah daerah dalam satu periode akuntansi. Penelitian ini menganalisis penerapan basis akrual atas SAP No 71 tahun 2010 dan mengetahui dampak penyaJIAn laporan keuangan pada SKPD Kecamatan Ciputat Timur. Metode yang digunakan adalah deskriptif kualitatif melalui pengamatan, wawancara, analisis dan membuat kesimpulan. Hasil penelitian menunjukkan penerapan basis akrual pada penyajian kelima laporan keuangan telah sesuai dengan SAP 71 tahun 2010. Untuk pengungkapan laporan operasional dan laporan perubahan ekuitas belum dijelaskan secara memadai dalam CALK. Dampak yang ditimbulkan dengan adanya sistem akuntansi berbasis akrual (SIMRAL) bahwa penyusunan laporan keuangan lebih mudah, cepat, dan terintegrasi, serta dapat memberikan informasirealisasi anggaran dan dipantau secara langsung oleh manajemen guna membantu pengambilan keputusan.

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 Pergantian Auditor, Komisaris Independen dan Leverage terhadap Integritas Laporan Keuangan Dian Widiyati; Yunita Kurnia Shanti
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 2 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to analyze and obtain empirical evidence about the effect of auditor switching, independent commissioners and leverage for the integrity of financial statements in property and real estate companies in Indonesia. Independent variables used in this study is auditor switching, independent commissioners and leverage. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism.Study’s sample was property and real estate companies listed in Indonesia Stock Exchange (IDX) period among 2010 – 2014. Data was collected by purposive sampling method. Total 190 data of financial statements companies were taken as study’s sampel. The method of analysis of this research used logistic regression.The result of this research showed that (1) auditor switching did not significantly effect the integrity of financial statements, (2) independent commissioners did not significantly effect the integrity of financial statements, (3) leverage significantly effect the integrity of the financial statements, (4) auditor switching, independent commissioners and leverage significantly effect the integrity of the financial statements.

Pengaruh Keahlian dan Kepatuhan Kode Etik terhadap Kualitas Audit ELA SUSILA; YUNITA KURNIA SHANTI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to determine the effect of the expertise and code of ethics compliance to audit quality. This study was conducted in South Tangerang City Inspectorate. The independent variable in this study is the expertise and compliance with a code of ethics. The dependent variable is the quality of the audit.This research is a quantitative study with descriptive approach. The data used is primary data and secondary data. Respondents in this study were government officials in South Tangerang City Inspectorate. The sampling technique used was simple random sampling with 49 respondents. Methods of collecting data using a survey questionnaire distributed to respondents. Data were analyzed using multiple regression analysis with SPSS version 22. The results of this study show that first expertise has significant effect on audit quality, it is based on the calculation of the t test is sig. 0.021 <0.05 and t count (2.399)> t table (2,012). Second, the compliance code of conduct affects the quality of audits, it is based on the calculation of the t test is sig. 0.000 <0.05 and tcount (5.286)> t table (2,012). Third, expertise and compliance with the code of conduct simultaneously affect the quality of audits, it is based on the calculation of F test value (121.020)> F table (3.20).

PENGARUH SELF EFFICACY TERHADAP AUDIT JUDGEMENT DENGAN SENIORITAS AUDITOR SEBAGAI PEMODERASI ( Studi Kasus pada Inspektorat Kota Bogor dan Depok ) Yunita Kurnia Shanti
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This research aimed was to examine the impact of self efficacy on audit judgement with auditor senior as moderate variable at inspectorat of bogor city and depok city. This research is done to prove the influence of these variable on audit judgement. This population is goverment internal auditor at inspectorat of bogor city and depok cityS in west java. Samples were taken by convenience sampling pursuant to amenity acces and availability of respondent. Amount of sample is 41 respondent can be to test. Statistical data analysis method used is simple linear regression and multiple regression analysis. The hypotesis of this research is divided into two, self efficacy of audit judgement, and self efficacy on audit judgement with auditor senios as moderate variable. The result of this research shows that self efficacy have significant influenced on audit judgement. It means more auditors is confident in capability they have, will be better the audit judgement. Self efficacy have no significant influenced on audit judgement with senior auditor as moderate variable. Its show that audit judgement must be supported by self confident but not only carried out by the senior auditor but all auditors in the audit assignment.

Pengaruh 3 Kecerdasan Auditor Terhadap Ketepatan Pemberian Opini Dengan Pengalaman Sebagai Moderasi Yunita Kurnia Shanti; Susi Sih Kusumawardhani
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1945

This study aims to examine the effect of 3 auditor intelligence, that is intellectual intelligence, emotional intelligence and spiritual intelligence on the accuracy of giving opinions with experience as a moderating at KAP in South Jakarta. The population in this study was the auditor at a public accounting firm in the South Jakarta area. The sampling method uses convenience sampling, based on the ease of access and availability of respondents. The number of samples 38 respondents from 5 KAP. The data analysis method uses simple linear regression and MRA. The results of the research before being moderated showed that intellectual intelligence had a significant effect on the accuracy of giving opinions. emotional intelligence does not significantly influence the accuracy of opinion giving, spiritual intelligence significantly influences the accuracy of giving opinion. Then the results of research after moderation showed that intellectual intelligence is moderated by experience does not effect the accuracy of opinion giving, emotional intelligence is moderated by experience does not effect the accuracy of opinion giving, and Spiritual intelligence moderated by experience does not effect the accuracy of opinion giving. This shows that experience cannot strengthen the effect of auditor intelligence on the accuracy of opinion giving. This shows that the experience of an auditor is not necessarily able to strengthen the auditor's decision making, especially in terms of the accuracy of opinion giving

PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN KLIEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING Dicky Esa Pratama; Yunita Kurnia Shanti
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.v6i1.4556

This study aims to determine the effect This study aims to determine the effect of audit opinion, financial distress, client company growth and KAP size on auditor switching. The population in this study were LQ 45 Index Companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The sampling technique used purposive sampling, so that 15 companies were selected as samples. Analysis of research data using Multiple Linear Regression Analysis using Software Eviews 9. The results of this study indicate that audit opinion and cap size have an influence on Auditor Switching Ability. Meanwhile, the growth of client companies and Financial Distress have no effect on Auditor switching.

Co-Authors Alicya Nurmayanti Desi Indraningsih Dicky Esa Pratama ELA SUSILA Eva Novita Sari Naibaho Iqbal Aji Ramadhani Julian Maradina Luh Nadi Mohamad Khaerul Umam Riska Damayanti Sudarmadi Sudarmadi Susi Kusumawardhany Susi Sih Kusumawardhani Susi Sih Kusumawardhany Susi Sih Kusumawardhany Widiyati, Dian

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