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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ilmiah Akuntansi dan Humanika The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) TIJAB (The International Journal of Applied Business) JRB-Jurnal Riset Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Aplikasi Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) RELEVAN : Jurnal Riset Akuntansi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Applied Accounting and Management Review

Novita

Fakultas Ekonomi Dan Bisnis - Universitas Trilogi

Author-ID : 2467975

Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document

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Pendampingan Penguatan Daya Saing UMKM Forkom Desa Wisata Bali Melalui Strategi Biaya Produksi Lely Dahlia; Novita Novita; Aditya Azka
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 4 No 1 (2023)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v4i1.1105

Perhitungan biaya produksi penting untuk dipahami oleh para pelaku usaha yang menghasilkan produk atau jasa. Salah satu strategi dalam menentukan besaran biaya produksi yang dapat diterapkan oleh UMKM dalam metode biaya target atau yang dikenal juga dengan target costing. Sebagai bentuk keterlibatan perguruan tinggi dalam mendorong agar UMKM Naik Kelas dan dapat bersaing baik secara nasional maupun internasional, maka pada bulan Program Studi Akuntansi Universitas Trilogi mengadakan kegiatan pengabdian kepada masyarakat dalam bentuk kelas pelatihan dan pendampingan kepada UMKM secara virtual untuk dapat memahami karakteristik dari biaya produksi, melakukan perhitungan biaya produksi, dan menerapkan strategi biaya produksi target costing. Dengan kegiatan ini peserta mendapatkan pemahaman yang baik dalam menghitung biaya produksi secara andal yang juga memberikan dampak menigkatkan daya saing produk atau jasa yang ditawarkan dan pada akhirnya dapat meningkatkan kesejahteraan masyarakat, khusunya masyarakat UMKM yang berada di bawah naungan Forum Komunikasi Desa Wisata Bali.

Efektivitas Implementasi Tools of Control pada Kinerja Perusahaan BUMN Alvyra Noormalyta Trysna Devy Putri Permata Santy; Novita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

The objective of this study is to analyse the effectiveness of implementation management controls consists of the result, action, personnel, and cultural control to company performance with motivation as a moderating variable. The respondents of this research are employees at Perum Perindo. Data were collected through observation, documentation, and questionnaires. Descriptive and verification analysis methods were employed to verify the hypothesis and structural modelling with SmartPLS. The results indicate that action and cultural control are positively and significantly associated with company performance. Motivation only moderates the relationship between the result and cultural control. Abstrak Tujuan dari penelitian ini untuk melihat efektivitas dari implementasi alat pengendalian (tools of control) yang terdiri dari result control, action control, personnel control, dan cultural control terhadap kinerja perusahaan dengan motivasi sebagai pemoderasi. Responden yang digunakan adalah karyawan Perum Perindo. Data dikumpulkan dengan menggunakan observasi, dokumentasi, dan kuesioner. Metode analisis deskriptif dan analisis verifikatif digunakan untuk menguji hipotesis dan model struktural dengan SmartPLS. Pengujian variabel tools of control memperlihatkan hasil bahwa action control dan cultural control yang memiliki pengaruh positif terhadap kinerja perusahaan. Motivasi hanya memoderasi hubungan result dan cultural control.

PENGUNGKAPAN INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE DAN RISK MANAGEMENT TERHADAP PENINGKATAN KINERJA PERUSAHAAN Anisa Kartika Ardina; Novita Novita
JURNAL AKUNTANSI Vol 12, No 1 (2023): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v12i1.678

Penelitian ini memiliki tujuan untuk mencari tahu dampak dari variabel Intellectual Capital Disclosure (ICD), Corporate Governance Disclosure (CGD), dan Risk Management Disclosure (RMD) terhadap Kinerja Perusahaan (ROE) pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) pada rentang kurun 2019-2021. Data yang digunakan berupa data sekunder seperti laporan keuangan serta laporan tahunan. Data dianalisis mememakai model Analisis Regresi Linear Berganda dengan bantuan program SPSS 25 untuk menghasilkan pandangan yang komprehensif terkait interaksi antar variabel. Sampel yang dipergunakan di penelitian ini berisi dari 96 bank dengan rentang waktu 2019-2021 dengan metode purposive sampling untuk pengumpulan sampel. Hasil penelitian menunjukkan bahwa variabel ICD, GCD, dan RMD mempunyai pengaruh signifikan positif terhadap kinerja perusahaan yang diukur dengan ROE. Hal ini berarti pengungkapan yang dilakukan oleh perusahaan dalam hal modal intelektual, tata kelola perusahaan, serta manajemen risiko perusahaan mampu menjadi pendorong bagi perusahaan dalam meningkatkan kinerja profitabilitasnya yang diukur dengan ROE.Kata Kunci: Intellectual Capital Disclosure, Corporate Governance Disclosure, Risk Management Disclosure, Kinerja Perusahaan, Return On Equity

CAN GOOD GOVERNANCE IN MOSQUES INCREASE THE PROSPERITY OF MOSQUES IN THE 4.0 ERA? Aditya Fadillah Azka; Andien Mirza Pratiwi; Alda Putri Safira; Galluh Muhammad Dhiya Ulhaq; Novita Novita
Applied Accounting and Management Review (AAMAR) Vol 1, No 2 (2022): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

This study aims to determine the understanding of the management of the Mosque Prosperity Council (DKM) about good governance that can be carried out in managing mosques so that they can increase the prosperity of the mosque. The variables that explain good governance consist of transparency, accountability, responsibility, independence, and fairness. As for the level of mosque prosperity, it can be seen from the number of worshipers who come to worship at the mosque, the organization of religious activities and social activities as well as services for mosque congregations. The data used in this study are primary data obtained from interviews with the Mosque Prosperity Council (DKM) which then became the basis for research analysis using qualitative descriptive methods. The sample of this study is a mosque located in the area around the author's residence. The results of this study based on interviews explained that the DKM administrators agreed that by implementing good governance in managing the mosque, it could increase the prosperity of the mosque. Good governance makes mosques able to organize more religious activities and social activities for their congregations.

AUDIT TOOL AND LINKED ARCHIVE SYSTEM (ATLAS) IN IMPROVING AUDIT QUALITY Krisis Ayu Margaret; Novita Novita; Aditya Fadillah Azka
Applied Accounting and Management Review (AAMAR) Vol 2, No 1 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

This study aims to determine the use of the Audit Tool and Linked Archive System (ATLAS) Application as a working paper in improving audit quality. The population of this study is auditors who work in public accounting firms where the number is not known for sure so that from the results of calculations with a sample formula for an unlimited population, a minimum number of samples of 96 samples was obtained. In this study, the samples processed were 100 collected from the results of questionnaire answers that were distributed online to auditors working in public accountants with auditor criteria who had applied the use of the ATLAS Application in the audit process. The data analysis technique used is with PLS (Partial Least Square). The results of the study show that the ATLAS application plays an important role in improving the quality of audits. The auditor who was sampled in this study stated that the ATLAS Application provides a structured working paper that is very helpful for auditors in carrying out audit procedures starting from the planning stage, risk response to the audit reporting stage in accordance with audit standards as a basis for providing audit opinions where these stages help auditors in improving audit quality. Furthermore, the use of the ATLAS Application in the implementation of audit procedures makes the audit process more effective and efficient.

PENGUATAN KEWIRAUSAHAAN MAHASISWA MELALUI PELATIHAN WAY TO ENTREPRENEURSHIP DI INKUBATOR BISNIS UNIVERSITAS TRILOGI Maulidian Maulidian; Mutiara Dewi Puspitawati; Novita Novita; Iis Purnengsih
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 5 (2023): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i5.16995

Abstrak: Peran entrepreneurship menjadi semakin penting dalam mendorong pertumbuhan ekonomi dan inovasi. Sebagai respons terhadap tantangan ini, kami menyelenggarakan pelatihan Way to Entrepreneurship. Tujuan pelatihan adalah membekali mahasiswa Universitas Trilogi yang juga tergabung sebagai tenant Inkubator Bisnis dengan pengetahuan dan keterampilan esensial dalam kewirausahaan. Melalui pelatihan ini, diharapkan mahasiswa dapat mempersiapkan diri dan membangun kepercayaan diri dalam memulai dan mengelola bisnis mereka sendiri. Pelatihan dilaksanakan dalam format workshop yang dihadiri 32 peserta. Evaluasi kegiatan dilakukan dengan memberikan angket kepada peserta yang terdiri dari tiga kategori penilaian yaitu narasumber, materi, dan suasana. Hasil kegiatan menunjukkan bahwa narasumber menguasai materi, komunikatif, menarik, presentasi menarik, tepat waktu, dan memberi kesempatan diskusi dengan skor minimal 4,72. Materi yang disampaikan memiliki tujuan kegiatan jelas, relevan, bermanfaat, sesuai dengan harapan, cakupan memadai, dan sesuai dengan perkembangan industri, dengan nilai minal skor 4,66. Pada suasana kegiatan pelatihan menunjukkan bahwa peserta tidak setuju bahwa kegiatan membosankan dan kurang menarik dengan skor minimal 1,53. Selain itu, peserta juga setuju kegiatan banyak diskusi, peserta aktif berinteraksi, dan pelaksanaan tepat waktu, dengan skor minimal 3,91.Abstract: The role of entrepreneurship is becoming increasingly important in driving economic growth and innovation. In response to this challenge, we organized the Way to Entrepreneurship training. The purpose of the training is to equip Trilogy University students who are also Business Incubator tenants with essential knowledge and skills in entrepreneurship. Through this training, students are expected to prepare themselves and build confidence in starting and managing their own business. The training was conducted in a workshop format with 32 participants. The evaluation was carried out using questionnaires that assessed three categories: the speaker, the material, and the atmosphere. The results demonstrated that the speaker effectively mastered the material, was communicative, engaging, timely, and facilitated discussions, with a minimum score of 4.72. The presented material was clear in its objectives, relevant, beneficial, met expectations, had adequate coverage, and was in line with industry developments, with a minimum score of 4.66. In terms of the training atmosphere, participants disagreed that the event was boring and lacked interest with a minimum score of 1.53. Furthermore, participants agreed that the event facilitated ample discussions, active participant interaction, and was executed on time, with a minimum score of 3.91.

UPAYA MENJAGA KELANGSUNGAN USAHA KOPERASI DENGAN INTERNAL CONTROL BERDASARKAN COSO FRAMEWORK Dinda Aulia; Novita
RELEVAN : Jurnal Riset Akuntansi Vol 2 No 1 (2021): November
Publisher : FEB-UP Press

Cooperative collated with the aim to promote the welfare of its members in particular and society in its general and helped build the structure of the national economy to realize an advanced society fair and prosperous based on Pancasila UUD 1945 section 33. With this statement, this study aims to decide the Internal Control System of the COSO Framework of the Primary Kartika Cipta Wira Yudha Cooperative and the influence of the Internal Control System on going concern. The research was conducted by distributing questionnaires where the research sample used purposive sampling method and then obtained 75 active participatory cooperative members. This study uses SmartPLS. The results showed that the COSO Framework Internal Control System had a positive and significant effect on the going concern of the cooperative's. From the results of the study, it can be interpreted that Primary Koperasi Kartika Cipta Wira Yudha has carried out a control environment, risk assessment, control activities, information and communication, and monitoring properly. The implementation of an internal control system is considered very important to improve cooperatives, by taking into account the five components of the internal control system to improve going concern.

Karakteristik, Profesionalisme, Skeptisisme Profesional terhadap Persepsi Auditor atas Red Flags Dhiyaa Zulaika; Novita
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v4i2.1887

Purpose of this study was to determine effect of characteristics, professionalism, and professional skepticism on auditor’s perceptions of red flags. The data in this study were obtained through distributing questionnaires, which were filled out by 100 auditors who consistently participated in Continuing Professional Training organized by Indonesian Institute of Public Accountants. This study uses quantitative approach, data analysis using SmartPLS software to measure outer and inner models. The results of this study indicate characteristics had no effect on auditor’s perceptions of red flags, professionalism had effect on auditor’s perceptions of red flags, and professional skepticism had effect on auditor’s perceptions of red flags.

DAMPAK AKUNTANSI FORENSIK DAN AUDIT INVESTIGASI DALAM MENDETEKSI FRAUD PENGADAAN BARANG/JASA Retno Ratu Wiharti; Novita novita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.234

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

The Influence of ESG Disclosures on Financial Distress Considering The Director's Financial Expertise as a Moderating Factor Sekar Natasya Prameswari; Novita Novita; Imam Nurcahyo Fambudi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67959

This research aims to examine the relationship between Environmental, Social andGovernance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5% This research aims to examine the relationship between Environmental, Social and Governance disclosures on Financial Distress and Director's Financial Skills as a moderation. This research method is quantitative. The sample for this research is Consumer Cyclical subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019 - 2021 period. The research data source uses secondary data from financial reports and company annual reports. The sampling technique was carried out using purposive sampling and a sample of 108 samples was obtained. This research uses a panel regression analysis test with a Random Effect Model. The results show that ESG disclosure has a significant influence on Financial Distress by showing a probability value lower than alpha 5%. The Director's Financial Skills variable is also proven to strengthen the relationship between ESG disclosure and Financial Distress with a profitability value of 0.000 or 5%.

Co-Authors Aditya Azka Aditya Fadillah Azka Ahmad Maulana Syarif Alda Putri Safira Alvyra Noormalyta Trysna Devy Putri Permata Santy Anara Indrany Nanda Ayu Anisa Andien Mirza Pratiwi Anisa Kartika Ardina Ari Naswandi Chandra Wulan Atika Sari Dahlia, Lely Dhiyaa Zulaika Dianah Afifah Dinda Aulia Elsafira Mala Anggeline Firdatul Jannah Galluh Muhammad Dhiya Ulhaq Iis Purnengsih Imam Nurcahyo Fambudi Ita Febrianti Komang Muda Sedana Yoga Krisis Ayu Margaret Maulidian, Maulidian Muhammad Zamzami Mutiara Dewi Puspitawati Natasha Priscilla Silooy Nur Hasanah NurFaidah NurFaidah Nurlaeli Aprilia Sahri Retno Ratu Wiharti Salsabila Almas Sekar Natasya Prameswari Sri Murni Fitria Vicky Harahap Weni Apriliyani Yulia Putri

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