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All Journal Jurnal Akuntansi Aktual SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi
Wita Ramadhanti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

Abstract

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.
PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomo Jati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9277

Abstract

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.
Kontribusi Big Data Analytics dalam Proses Audit Terhadap Audit Delay dan Kualitas Audit Dian Karunia Shalihah; Wita Ramadhanti
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.246

Abstract

The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.
Digitalisasi Keuangan dan Persepsi Penggunaan GrabFood-OVO: Dampaknya terhadap Kinerja Keuangan UMKM Makanan di Era Platform Economy Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Riset Akuntansi Soedirman Vol 5 No 1 (2026): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2026.5.1.21414

Abstract

The rapid growth of digital platforms in Indonesia has transformed how micro, small, and medium enterprises (MSMEs) conduct financial transactions. This study examines the level of financial digitalization adoption, perceptions of GrabFood and OVO platform use, and their association with the financial performance of food-sector MSMEs partnering with GrabFood in Banyumas Regency. Using a descriptive-quantitative approach with a survey of 34 respondents, this study analyses three constructs: financial digitalization (7 items), perception of GrabFood–OVO use (9 items), and financial performance (7 items). Results indicate that financial digitalization is perceived at a high level (mean = 4.08), followed by GrabFood–OVO use (mean = 3.88), while financial performance remains at a moderate level (mean = 3.45). These findings suggest that although MSMEs have broadly adopted digital financial tools and perceive them positively, the translation into measurable financial outcomes — particularly revenue growth and market expansion — remains incomplete. This study contributes empirical evidence to the platform economy literature and offers practical implications for MSME development policies in Indonesia.
Co-Authors Achmad Tezar Pahlevi Stefannandra Adi Wiratno Atiek Sri Purwati Aulia Bella Marinda Bambang Agus Pramuka CHRISTINA TRI SETYORINI Dewi Liesnoor Setyowati Dian Karunia Shalihah Dian Purnomo Jati Dian Purnomojati EKO SUYONO Giovanny Bangun Kristianto Hatta Setiabudhi Hijroh Rokhayati Icuk Rangga Bawono Muhammad Rizki Nur Adi S Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Rasyid Mei Mustofa Ratu Ayu Sri Wulandari Retno Astuti Dewi Rini Widianingsih Taufik Hidayat Taufik Margi Widodo Triani Arofah Triani Arofah Yusriyati Nur Farida