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All Journal ADVANCE Al Basirah Greenation International Journal of Economics and Accounting
Denny Mahendra
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Religion Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice

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THE ANALYSIS OF FACTORS WHICH AFFECTING THE ACCEPTANCE OF GOING CONCERN OPINION Rizca Anna Savitri; Denny Mahendra
ADVANCE Vol 5, No 1 (2018): July
Publisher : STIE AUB Surakarta

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Abstract

The purpose of this study is to analyze and show the empirical evidence that bankruptcy, company’s growth; firm size, prior year audit opinion, and opinion shopping have significant effect on acceptance going concern audit opinion. The population on this study was manufacturing companies listed on Indonesian Stock Exchange (BEI) in 2012 until 2016. Sample was determined by the method of purposive sampling. The data were secondary data that were obtained from www.idx.co.id. Analytical technique in the research consists of goodness of fit test, overall model fit, determination coefficient, and logistic regression for data analysis. The result showed that bankruptcy, firm size, and prior year audit opinion have significant effect on acceptance going concern audit opinion. Company growth and opinion shopping have no significant effect on acceptance going concern audit opinion. Nagelkerke R square results obtained results of 0,754 which means the variability of dependent variable able to explain by independent variables equal to 75,4% while the rest 24,6% explained by other variable not participated observed.Keywords: Banckruptcy, company size, Company growth, prior audit opinion, opinion shopping, going concern opinion
PENINGKATAN KAPASITAS PENGURUS KELOMPOK PENERIMA MANFAAT/DEBITUR UPK - PDB DAPM KECAMATAN KALIJAMBE KABUPATEN SRAGEN Nurdyastuti, Tri; Suroto; Denny Mahendra; Indriyana Widyastuti; Jarot Santosa; Rina Ani Sapariyah
Jurnal Al Basirah Vol. 3 No. 2 (2023): Al Basirah
Publisher : LPPM STAIMAS WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jab.v3i2.64

Abstract

Unit Pengelola Kegiatan Pinjaman Dana Bergulir Dana Amanah Pemberdayaan Masyarakat (UPK - PDB DAPM) salah satu kegiatannya adalah memberikan pinjaman bagi kelompok SPP dan UEP. Dana yang digulirkan akan terus digunakan sebagai pembiayaan kegiatan ekonomi produktif bagi masyarakat pelaku UMKM diwilayah Kalijambe. Dalam menjaga keberlanjutan kegiatan perguliran ini tidak lepas dari peran serta pengurus kelompok peminjam selaku pengelola dalam kegitan perguliran ini, maka di perlukan kegiatan yang dapat meningkatkan kapasitas dan kemampuan dari pengurus kelompok. Tim pengabdian kepada masyarakat telah melaksanakan kegiatan pengabdian dengan judul “Workshop Peningkatan Kapasitas Pengurus Kelompok Penerima Manfaat / Debitur UPK - PDB DAPM Kecamatan Kalijambe Kabupaten Sragen”. Kegiatan pengabdian ini berupa workshop tentang pentingnya organisasi dan akuntansi. Berdasarkan hasil dan pembahasan dapat disimpulkan bahwa terjadi peningkatan kemampuan peserta/pengurus kelompok tentang pemahaman tentang organisasi dan akuntansi sehingga peserta/pengurus kelompok lebih terampil dalam mengelola organisasi kelompoknya. Sudah terbentuk pola pikir peserta/pengurus kelompok tentang pentingnya pemahaman tugas pokok dan fungsi pengurus kelompok sehingga dapat mencegah tumpang tindih tugas. Sudah terbentuk pola pikir peserta/pengurus kelompok tentang pentingnya transparasi dalam pembukuan sehingga anggota dapat mendorong pengurus untuk melakukan pembukuan secara tertib.
Strategy to Increasing Country's Economic Growth With a Bonded Zone Logistic Center and Free Trade Sri Yanthy Yosepha; Agus Suhendra; Christophorus Indra Wahyu Putra; Kamsariaty Kamsariaty; Denny Mahendra
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.204

Abstract

Articles can make a significant contribution to the economic literature and public policy, as well as provide practical guidance for policymakers and stakeholders in their efforts to improve economic growth through logistics and free trade strategies. The research method applied in this scientific article is a structured literature review. Relevant scientific articles are selected, identified, and evaluated during the literature review process. The determination of the scope of the study was carried out using the PICO (population/problem, intervention, comparison) framework, which provides a score to set the study limits. A collection of relevant scientific articles is selected, identified, and reviewed during a literature review. The results of this article state that existing logistics infrastructure plays an important role in improving logistics performance, which ultimately has an impact on increasing sea trade and higher economic growth. Cooperation with customs and excise authorities in the supply chain also increases trade opportunities and supports environmental sustainability by reducing carbon emissions through reduced waiting times and queues. The use of green energy sources and green practices in logistics operations not only reduces negative environmental and social impacts, but also improves financial performance through increased GDP per capita, trade openness, and greater global export opportunities.
Co-Authors Agus Suhendra Indriyana Widyastuti Jarot Santosa Kamsariaty Kamsariaty Putra, Christophorus Indra Wahyu Rina Ani Sapariyah Rizca Anna Savitri SUROTO Tri Nurdyastuti Yosepha, Sri Yanthy