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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam
Nur Isna Inayati
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Audit Quality, Managerial Ownership, And Audit Committee on The Integrity of Financial Statements (Empirical Study on Manufacturing Companies Listed on The IDX 2015-2019) Nur Isna Inayati; Siti Nur Azizah
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2613

Abstract

This study aims to examine the effect of audit quality, managerial ownership and audit committee on the integrity of financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sampling in this study using purposive sampling method, and obtained 235 samples from 47 manufacturing companies from 2015-2019. The data analysis technique used is the logistic regression analysis method. The results of this study indicate that audit quality has a negative effect on the integrity of financial statements. Meanwhile, the audit committee and managerial ownership have no effect on the integrity of the financial statements.
The Influence of Previous Year's Audit Opinions, Auditor Reputation, Company Growth, and Profitability on Going Concern Audit Opinions Niken Lestari Putri; Nur Isna Inayati; Eko Haryanto; Edi Joko Setyadi
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.1-20

Abstract

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern audit opinion. The sample used in this emperical study was mining companies listed on the Indonesia Stock Exchange in the 2014-2019 period. Purposive sampling was used to collect as many as 29 samples of research firms over the course of six years. The data used was secondary data collected from that Indonesian Stock Exchange and each company's website. The data analysis technique used is logistic regression. The study revealed that auditor reputation opinion and company growth had no effect on going concern audit opinion. While the audit opinion variable in previous years has a significant effect on going concern audit opinion, and the profitability variable had a negative effect on going concern audit opinion. Keywords: Audit Opinion Years Previously, Auditor Reputation, Company Growth, Profitability, and Going Concern Audit Opinion.
Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019) Wulan Nada Cahyati; Eko Hariyanto; Edi Joko Setyadi; Nur Isna Inayati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 1 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i1.10372

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit.  This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality. 
Pengaruh Audit Tenure, Auditor Switching, Reputasi Auditor, Dan Financial Distress Terhadap Audir Report Lag (Studi Pada Perusahaan Pertambanganyang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Eriana Riska Saputri; Edi Joko Setyadi; Eko Hariyanto; Nur Isna Inayati
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol 2, No 2 (2021): Reviu Akuntansi Kontemporer Indonesia
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v2i2.10374

Abstract

Penelitian ini bertujuan untuk menganalis pengaruh audit tenure, auditor switching, reputasi auditor dan financial distressterhadap audit report lag. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan dan tahunan perusahaan.Populasi yang digunakan dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 28 perusahaan sebagai sampel dengan 140 data amatan. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 23. Pada penelitian ini, audit report lag dihitung dengan menjumlahkan hari yang dibutuhkan untuk mendapatkan laporan auditor independen atas laporan keuangan tahunan, sejak tanggal tutup buku yaitu 31 Desember hingga tanggal diterbitkannya laporan auditor. Hasil penelitian ini menunjukan bahwa audit tenuredan financial distress berpengaruh positif terhadap audit report lag. Reputasi auditor berpengaruh negatif terhadap audit report lag. Sedangkan auditor switching tidak berpengaruh terhadap audit report lag.  This study aims to analyze the effect of audit tenure, auditor switching, auditor reputation and financial distress on audit report lag. This research is a quantitative research. The data source used is secondary data in the form of financial and annual company reports. The population used in this study are mining companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling was done by non-probability method with purosive sampling technique and obtained 28 companies as samples with 140 observational data. The data analysis method used is multiple regression analysis using the Statistical Package for Social Sciences (SPSS) program version 23. In this study, the audit report lag is calculated by adding up the days needed to obtain the independent auditor's report on the annual financial statements, since the closing date of the book. namely 31 December until the issuance date of the auditor's report. The results of this study indicated that audit tenure and financial distress have a positive effect on audit report lag. Auditor reputation has a negative effect on audit report lag. Meanwhile, auditor switching has no effect on audit report lag.
PEMANFAATAN MINYAK JELANTAH SEBAGAI BAHAN DASAR PEMBUATAN LILIN AROMATERAPI SEBAGAI ALTERNATIF TAMBAHAN PENGHASILAN PADA ANGGOTA AISYIYAH DESA KEBANGGAN KEC SUMBANG Nur Isna Inayati; Kurnia Ritma Dhanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.2217

Abstract

Pengabdian masyarakat yang dilakukan ini bertujuan untuk memberi pendampingan dan penyuluhan kepada anggota aisyiyah desa kembanggan kec. Sumbang. Pelaksanaan pengabdian dilakukan dengan menggunakan metode ceramah, diskusi interaktif, dan praktek langsung untuk menambah kemampuan dan kreatifitas pada desa tersebut. Harapan dari pendampingan yang telah dilakukan ini, para peserta memiliki pengetahuan dan wawasan sebagai pengusaha kecil yang kreatif dan inovatif dalam pengolahan minyak goreng bekas atau minyak jelantah sebagai lilin aromaterapi yang bertujuan untuk meningkatkan ekonomi dan menambah kesadaran kebersihan, kesehatan lingkungan dan bahayanya penggunaan minyak goring secara berulang.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang terdaftar di BEI periode 2015-2019) Tiara Nur Aziza; Siti Nur Azizah; Ani Kusbandiyah; Nur Isna Inayati
JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 4, No 2 (2020): JPEKBM (DESEMBER,2020)
Publisher : STKIP PGRI Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/jpekbm.v4i2.1828

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, dewan direksi, dan ukuran perusahaan. Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 90 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa secara parsial kepemilikan institusional, kepemilikan manajerial dan dewan direksi tidak berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan perusahaan.
Effective Digital Marketing Strategy Training for Online Marketing of Products Guided by Aisyiyah Leaders, North Purwokerto Branch, Banyumas Ira Hapsari; Erny Rachmawati; Nur Isna Inayati; Erna Handayani; Irawan Randiprakarsa; Purnadi Purnadi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v5i1.1633

Abstract

The objectives of the activity on 'Effective Digital Marketing Strategy Training for Online Marketing of Products Guided by Aisyiyah Leaders, North Purwokerto Branch, Banyumas Regency', are: a) Provide counseling and training on creating digital media accounts tailored to the needs of the fostered residents, b) provide counseling and training on optimizing existing facilities on digital media accounts, c) providing counseling about the importance of adapting quickly in the online era, especially during the covid 19 pandemic. The training method is by providing material as the implementation of science and technology activities for the community which is carried out through online media (Zoom). meeting) by reason of being able to reach various regions of the participant's domicile origin. The successful use of zoom meetings is a driving factor to improve technology capabilities for all implementing committees, partners and participants. Even so, there are weaknesses in the use of zoom meetings which are considered as obstacles or obstacles to activities. The main requirement for operating zoom meetings is to use communication tools that are able to access applications and signals (HP or Laptop and the like). Smooth signal access is highly dependent on the weather, the availability of access, the location of the participants, and the ability to use communication tools. The results of IBM's activities include: a) this event becomes interesting to motivate partners and participants in trying to have a digital marketing account. b) Partners and participants have knowledge in seizing opportunities to increase business through online. c) With this activity, partners and participants try to adapt or adapt to participate in developing online businesses.
FENOMENA FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN/KOTA DI INDONESIA Nur Isna Inayati; Doddy Setiawan
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2017.v1.i2.2062

Abstract

Penelitian ini menganalisis tentang fenomena flypaper effect pada belanja daerah Kabupaten/Kota di Indonesia. Penelitian ini menguji pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU, Dana Alokasi Khusus (DAU) dan Dana Bagi Hasil (DBH) terhadap belanja daerah. Selain itu penelitian ini menggunakan variabel kontrol: jumlah penduduk, letak geografis (Jawa dan Luar Jawa) dan pemekaran wilayah. Sampel yang digunakan sebanyak 492 kabupaten/kota dengan kurun waktu 5 tahun dari tahun 2009 hingga 2013 sehingga sampel yang digunakan pada penelitian ini sebanyak 2413 data. Hasil penelitian menunjukkan bahwa variabel Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil berpengaruh positif terhadap belanja daerah, sedangkan variabel Dana Alokasi Khusus tidak berpengaruh terhadap belanja daerah. Semakin tinggi Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil akan meningkatkan belanja daerah, sedangkan nilai koefisien dana alokasi umum lebih besar dari nilai koefisien pendapatan asli daerah. Hal ini mengindikasikan bahwa Kabupaten/Kota di Indonesia lebih bergantung kepada Dana Alokasi Umum daripada Pendapatan Asli Daerah. Kabupaten/Kota lebih mengandalkan Dana Alokasi Umum dalam hal belanja daerah. Jadi, hasil pengujian mengindikasikan bahwa terjadi fenomena flypaper effect pada belanja daerah Kabupaten/Kota di Indonesia.
PENGEMBANGAN UMKM BERBASIS INOVASI PRODUK DAN E-COMMERCE DI DESA WANGON BANYUMAS Endra Saputra; Nur Isna Inayati; Annisa Ilma Hartikasari
Jurnal Abdimas Sangkabira Vol. 1 No. 2 (2021): Jurnal Abdimas Sangkabira, Juni 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i2.35

Abstract

The management of new products is a form of innovation that boosts the economy of the local area and even the state. Empowerment of the social community through the MSME development approach through community groups will have a positive impact on village development, especially in Wangon Village, Banyumas Regency. The thing that underlies this service is the existence of a superior commodity in the village of Wangon, namely in the form of brown sugar which can be used as a new product that can increase local income. The problems faced by the community are the absence of modern technology that accelerates the production process as well as bookkeeping and marketing that can add to the production process and smooth production.
PENGARUH INTELLECTUAL CAPITAL TERHADAP EARNINGS MANAGEMENT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ira Hapsari; Nur Isna Inayati; Anisa Ilma Hartikasari
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.3960

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of human capital, structural capital, and relational capital which are the three components of Intellectual Capital on Earning Management and how profitability memorization of the relationship. Research data obtained from reports financial year 2015 to 2019 originating from 17 banking companies in Indonesia Purwokerto. The results of hypothesis testing prove that Intellectual Capital with the variables Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency can reduce earnings management practices in the company. In addition, profitability can also be found to strengthen relationship between Intellectual Capital and Earnings Management. This proves that the higher the level of profitability, the higher the value of Capital Employed Efficiency, Human Capital Efficiency, and Structured Capital Efficiency so that caused a decline in Earnings Management. Results Based on this research, It is expected that the company will always keep the profitability value stable thereby increasing the value of Intellectual Capital owned and is expected to earnings management practices that can harm the company. Keywords: Efficiency, Intellectual Capital, Earning Management, Profitabilitas
Co-Authors Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Athila Namira Awandini Dhanti, Kurnia Ritma Doddy Setiawan Edi Joko Setyadi Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erna Handayani Erny Rachmawati Feri Wibowo Hadi Pramono Herni Justiana Astuti Ian Himawan Susanto Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin M. Zaeni Lathif Monika Ayu Lestari Mukhlis Prasetyo Aji Mukti Agung Wibowo Niken Lestari Putri Pratama, Bima Cinintya Prisylia Putri Purnadi Purnadi Rizky Ramdani Shulasi Nur Haalisa Siti Nur Azizah Suryo Budi Santos Suryo Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wanda Nugroho Yanuarto Wulan Nada Cahyati