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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MUTIARA AKUNTANSI Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Movere Journal International Journal of Community Service Jurnal Masyarakat Indonesia Journal of Governance Risk Management Compliance and Sustainability
Elly Susanti
Accounting Departement, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERATING Susanti, Elly; Putri, Juan Anastasia; Sembiring, Lenny Dermawan; Sianipar, Ruth Tridianty; Azwar, Khairul
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1679

Abstract

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh Struktur Aset, Profitabilitas dan ukuran perusahaan terhadap kebijakan hutang serta untuk mengetahui dan menganalisis apakah Likuiditas mampu memperkuat/memperlemah pengaruh Struktur Aset, Profitabilitas dan ukuran perusahaan terhadap kebijakan hutang. Objek dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index periode 2020 – 2023. Jumlah populasi sebanyak 48 perusahaan dan untuk purposive sampling sehingga sampel dalam penelitian adalah 13 perusahaan. Teknik Analisis data yang dilakukan adalah analisis statistik deskriptif, uji asumsi klasik, uji hipotesis dan metode interaksi menggunakan software SPSS 21. Hasil penelitian menunjukkan bahwa secara simultan Struktur Aset, Profitabilitas dan Ukuran Perusahaan berpengaruh signifikan terhadap Kebijakan Hutang. Sedangkan secara parsial Ukuran Perusahaan pengaruh positif dan tidak signifikan terhadap Kebijakan Hutang, Struktur Aset, Profitabilitas dan Interaksi 3 (SIZE* CR) pengaruh positif dan signifikan terhadap Kebijakan Hutang selanjutnya Interaksi 1 (TAR*CR) dan Interaksi 2 (ROA * CR) pengaruh negatif dan signifikan terhadap Kebijakan Hutang
Analysis of Financial Distress in Measuring Bankruptcy Before and After The Covid-19 Pandemic Supitriyani Supitriyani; Yansen Siahaan; Astuti Astuti; Juan Anastasia Putri; Elly Susanti
Journal of Governance Risk Management Compliance and Sustainability Vol. 1 No. 2 (2021): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.809 KB) | DOI: 10.31098/jgrcs.v1i2.719

Abstract

The increasing spread of the Covid-19 virus at this time has forced several company sectors to experience setbacks in their operations. This epidemic has had a major impact, especially on the Transportation Sub-Sector Companies because they have to make some adjustments to government regulations such as implementing health protocols and physical restrictions on travel to break the chain of virus spread. The regulation has an impact on the company's revenue decline and the potency to suffer losses that can result in bankruptcy. This study aims to determine the bankruptcy prediction of the Transportation Sub-Sector Companies listed on the IDX before and after the covid-19 pandemic and to find out the most accurate method. The sampling technique used was non-probability sampling with the purposive sampling technique. The method used is descriptive with a quantitative approach. The results of the hypothesis test show that there are differences in predictions between the Altman and Springate models in predicting bankruptcy before and after the covid-19 pandemic. The Altman model is the most accurate prediction with an accuracy rate of 85.75%, while the Springate model has an accuracy rate of 73%. The study focused on companies listed on the IDX and used two bankruptcy measurement models, so researchers are next expected to use the entire company and other existing bankruptcy prediction, models. In addition, some factors beyond the control of researchers, such as economic conditions that cannot be measured. The renewal of previous research is to use two methods of prediction of bankruptcy, different objects, and research time (before and after the covid-19 pandemic).
Implementasi Roadshow Galeri Investasi dalam Meningkatkan Literasi Keuangan Siswa SMA Swasta Diponegoro Kisaran Sherly Sherly; Elly Susanti; Erbin Chandra; Kevin Indajang; Juan Anastasia Putri
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v7i1.7822

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di SMA Swasta Diponegoro Kisaran, Kabupaten Asahan, sebagai respons terhadap rendahnya literasi keuangan, terbatasnya pemahaman siswa mengenai investasi, serta tingginya kerentanan Generasi Z terhadap praktik investasi ilegal yang marak melalui media sosial. Kegiatan ini bertujuan untuk meningkatkan pemahaman pasar modal bagi siswa kelas XI dan XII melalui program Roadshow Galeri Investasi yang diselenggarakan oleh Kelompok Studi Pasar Modal (KSPM) STIE Sultan Agung bekerja sama dengan Bursa Efek Indonesia. Metode pelaksanaan kegiatan dilakukan melalui pendekatan edukatif dan partisipatif, yang meliputi beberapa tahapan, yaitu: (1) penyampaian materi mengenai literasi keuangan, pasar modal, dan pengenalan instrumen investasi; (2) diskusi interaktif dan sesi tanya jawab untuk menggali pemahaman serta persepsi siswa terhadap investasi; dan (3) simulasi perdagangan saham (trading simulation) sebagai bentuk pembelajaran praktis. Untuk mengukur efektivitas kegiatan, digunakan instrumen pretest dan posttest secara sederhana sebagai alat evaluasi pemahaman peserta sebelum dan sesudah kegiatan berlangsung. Hasil pelaksanaan kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep investasi dan instrumen pasar modal. Tingkat partisipasi dan antusiasme peserta mencapai 93%, yang tercermin dari keterlibatan aktif siswa dalam diskusi, simulasi trading, serta sesi tanya jawab. Temuan ini menunjukkan bahwa edukasi pasar modal yang dilakukan secara langsung dan aplikatif efektif dalam meningkatkan literasi keuangan siswa sejak dini, sehingga diharapkan mampu membentuk perilaku calon investor yang lebih rasional serta mendukung penguatan inklusi keuangan di kalangan generasi muda
Training To Build Creativity And Entrepreneurial Innovation For Students Smk Swasta Buddhist Manjusri Pematangsiantar Marto Silalahi; Julyantri Julyantri; Musa F Silaen; Novita Butarbutar; Elly Susanti
International Journal Of Community Service Vol. 2 No. 2 (2022): May 2022 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v2i2.97

Abstract

The purpose of this training activity is so that young people, especially students of SMK Swasta Buddhist Manjusri Pematangsiantar have the spirit and mental readiness in entrepreneurship, dare to think creatively and innovate and become job creators in the ministry. The method of activity carried out with a lecture model by providing an understanding of the understanding and principles of creativity, creative processes and techniques, basic concepts of innovation and innovative thinking, creativity and innovation in entrepreneurship, Head of The Secretary of SMK Swasta Buddhist Manjusri Pematangsiantar is very appreciative of the training, because with the presence of academics in providing training, the understanding of entrepreneurial concepts that will be a reference and foundation in the self-development and creativity of students.
Co-Authors Acai Sudirman Andy Wijaya Andy Wijaya Astuti Astuti Astuti Astuti Butarbutar, Novita Candra, Vivi Christine Dewi Nainggolan Christine Dewi Nainggolan Devivi Devivi EFENDI Erbin Chandra Ernest Grace Febrianty, Febrianty Herman Herman Juan Anastasia Putri Jubi Jubi Julyantri Julyantri Kevin Indajang Khairul Azwar Lenny Dermawan Sembiring Liper Siregar Lusianna N. Pangaribuan Marthin Hutler Ambarita Marto Silalahi Melvin M. Simanjuntak Musa F Silaen Musa Fernando Silaen Nanda Khairani Nelly Ervina Nova G. Brizella Sidauruk Novita Ovianti Pebri Yanti Karnopa Saragih Pipit Ayu Kurniasih Pita Merlin Marpaung Reza Kurniawan Sitorus Robert Tua Siregar Rosita Manawari Girsang Ruth Tridianty Sianipar Santa Mariana Silalahi Sherly Sherly Silitonga, Hery Pandapotan Simatupang, Sudung sisca Sisca Sisca Supitriyani Supitriyani Supitriyani Supitriyani, Supitriyani Widia Astuty Wirananda, Henny Andriyani Yansen Siahaan Yansen Siahaan Yerisma Welly