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<![CDATA[MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN ]]>
<![CDATA[Aris Sanulika]]>;
<![CDATA[Julian Maradina]]>;
<![CDATA[Suciati Muanifah]]>
<![CDATA[ Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol 1, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jlkklkk.v1i2.p5-10.6353
<![CDATA[Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak.]]>
<![CDATA[PEMANFAATAN TEKNOLOGI UNTUK MENDUKUNG KESEJAHTERAAN KELUARGA DENGAN BERWIRAUSAHA ]]>
<![CDATA[Julian Maradina]]>;
<![CDATA[Yunita Kurnia Shanti]]>;
<![CDATA[Luh Nadi]]>;
<![CDATA[Susi Sih Kusumawardhany]]>;
<![CDATA[Riska Damayanti]]>
<![CDATA[ Abdimisi Vol 1, No 1 (2019): Abdimisi ]]>
Publisher : <![CDATA[S1 Accounting Program, Universitas Pamulang ]]>
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DOI: 10.32493/abms.v1i1.3786
<![CDATA[The development of technological growth at this time has been developing rapidly, one of which is the emergence of fintech. Fintech is a developing innovation in adaptation in computer networks that is applied in the financial sector.The obstacles that occur when utilizing technology are the maximum lack of use of technology for entrepreneurship and also the lack of knowing the technology itself. In this case, many entrepreneurs including housewives who do not understand the application and knowledge of technology. So this Community Service is aimed at providing understanding to Housewives about the use of technology as an instrument for entrepreneurship by utilizing sophisticated technology and to be able to improve towards a prosperous family. In Community Service the method used in the delivery of material is to present the material and question and answer session. And the results obtained in Community Service are housewives who know and understand the use of technology to support family welfare by being open to entrepreneurship and understanding of technological advances can lick up housewives in entrepreneurship. The conclusion from the Community Service activities this time is that there are many benefits in technology, especially in entrepreneurship. Suggestions, it is hoped that this Community Service activity will be sustainable and broader in scope. Keywords: Technology; Fintech; Entrepreneurship]]>
<![CDATA[RETRACTED: Meningkatkan bonafiditas laporan keuangan UMKM scale up Tangerang Selatan melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK) ]]>
<![CDATA[Aris Sanulika]]>;
<![CDATA[Julian Maradina]]>;
<![CDATA[Suciati Muanifah]]>
<![CDATA[ Indonesia Berdaya Vol 1, No 2: July 2020 ]]>
Publisher : <![CDATA[Utan Kayu Publishing ]]>
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DOI: 10.47679/ib.202030
<![CDATA[Retraction Notice Following a rigorous, carefully concerns and considered review of the article published in Journal of Indonesia Berdaya to article entitled “Meningkatkan Bonafiditas Laporan Keuangan UMKM Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)” Vol 1, No 2, pp. 61-67, July 2020, DOI: http://doi.org/10.47679/ib.202030This paper has been found to be in violation of the Journal of Indonesia Berdaya Publication principles and has been retracted (look at https://ukinstitute.org/journals/ib/about/editorialPolicies#custom-1).The article contained redundant material, the editor investigated and found that the paper published in Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, Vol. 1, No. 2 (2020), pp. 5-10, entitled "MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN". http://openjournal.unpam.ac.id/index.php/JLKK/article/view/6353DOI: http://dx.doi.org/10.32493/jlkklkk.v1i2.p5-10.6353The document and its content have been removed from the Journal of Indonesia Berdaya, and reasonable effort should be made to remove all references to this article.]]>
<![CDATA[DETERMINAN PENENTUAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS ]]>
<![CDATA[Sukron Dawami]]>;
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 2 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v5i2.901
<![CDATA[ This study aims to examine the determinants of external audit fees in IFRS convergence. There are several factors that are expected to affect audit fees such as firm size, profitability level and KAP type. These factors are expected to increase external audit fees. In addition, this study also linked the application of IFRS and auditing areas that are still few in Indonesia. This study is a modification of Ulfasari research (2014). This study adds independent variables and uses secondary data from manufacturing companies listed on the BEI 2010-2014. This research use purposive sampling method and get sample as many as 130 companies. Thereafter, firm size, profitability level, KAP type and audit fee were tested using multiple linear regression analysis found in SPSS version 21. Before the regression test, the data were first tested using the classical assumption test. The result of the research shows that firm size has significant effect to audit fee, profitability level has significant effect to audit fee. While KAP type has no significant effect on audit fee. Simultaneously firm size, profitability level and KAP type have effect on audit fees in IFRS convergence.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP OPINI GOING CONCERN ]]>
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i1.2201
<![CDATA[The following research discusses analysis and discusses company financial planning in ongoing audit opinion. In the following research the method used is quantitative. The testing of the hypothesis in the research and the method used is logistic regression analysis using the version 22.0 Statistical Package for the Social Sciences (SPSS) program. The following research uses a purposive sampling technique, producing 26 (twenty six) manufacturing companies for 3 years so that the total sample is 78. The results of the study, liquidity which is proxied by the current ratio does not affect Going Concern Audit Opinion. The profitability of the return on asset (ROA) proxy has no effect on the going-concern audit opinion. Solvency of the debt proxy to total assets (DTA) has an influence on the going-concern audit opinion.]]>
<![CDATA[PENGARUH KUALITAS AUDIT, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TIMELINESS LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Yustika Panggabean]]>;
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i2.207
<![CDATA[This study aims to examine and find empirical evidence of the effect of audit quality, audit committee characteristics and institutional ownership on the timeliness of financial statements. The method used in this research is associative quantitative research and uses secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The population in this study are all mining sector companies listed on the Indonesian Stock Exchange. The sample was selected using a purposive sampling technique through predetermined criteria. The total sample used in this study amounted to 60 data with a research period of 5 years. The analytical method used in this study is multiple linear analysis with the help of the e-views 9 program. The results show that auditor quality affects the timeliness of financial reports while audit committee size, frequency of audit committee meetings and institutional ownership do not affect the timeliness of financial reports]]>
<![CDATA[MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN ]]>
<![CDATA[Aris Sanulika]]>;
<![CDATA[Julian Maradina]]>;
<![CDATA[Suciati Muanifah]]>
<![CDATA[ Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 1 No. 2 (2020): Juli 2020 ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jlkklkk.v1i2.p5-10.6353
<![CDATA[Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak.]]>
<![CDATA[PENGARUH AUDIT FEE, FINANCIAL DISTRESS DAN REPUTASI REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY ]]>
<![CDATA[Sonia Dewi]]>;
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v3i1.347
<![CDATA[This research aims to determine and obtain empirical evidence regarding the influence of Audit Fees, Financial Distress, and KAP Reputation on Audit Delay in food and beverage sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This type of research is quantitative and uses secondary data in the form of annual reports or audited financial statements sourced from the official website of the Indonesia Stock Exchange (BEI) and company websites. The population in this study consists of food and beverage sector companies listed on the BEI during 2019-2023, totaling 80 companies as the population, and the sampling technique used is purposive sampling, fulfilling the criteria of 21 companies selected as the sample over 5 (five) years of observation. The data analysis technique in this study uses panel data regression analysis in Eviews 13 software. The results of this study indicate simultaneously that Audit Fee, Financial Distress, and KAP Reputation have an effect on Audit Delay. Partially, it shows that Financial Distress affects Audit Delay, whereas Audit Fee and KAP Reputation do not affect Audit Delay. Keywords: Audit Delay; Audit Fee; Financial Distress; KAP Reputation.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Farezky Febrian Nugroho]]>;
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v3i1.349
<![CDATA[This study aims to determine and analyze the effect of financial distress and audit tenure on the integrity of financial reports in the property and real estate sector. Financial distress is measured using the Z-score method, and audit tenure is measured using a score of 1 = starting at the time of the engagement with the auditee, and a score of 2 = increasing annually. The data used in this study were obtained from the IDX website and the company website. This study used 28 companies in the property and real estate sector that had been eliminated according to predetermined criteria. The sampling method used was purposive sampling. The data analysis method used was panel data regression using Eviews 13.0 software. The results showed that financial distress and audit tenure simultaneously influenced the integrity of financial statements. Financial distress partially influenced the integrity of financial statements.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[citra lestari]]>;
<![CDATA[Julian Maradina]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v3i2.400
<![CDATA[This study aims to analyze the effect of institutional ownership, managerialownership, audit tenure, and audit quality on the integrity of financial statements inbanking companies listed on the Indonesia Stock Exchange for the 2020–2024period. The integrity of financial statements is essential, as various manipulationcases highlight weaknesses in corporate governance practices in Indonesia.Thisresearch uses a quantitative approach with secondary financial statement data.Panel data regression is applied using the Chow, Hausman, and Lagrange Multipliertests to determine the best model. The results show that simultaneously all variablesaffect financial statement integrity. Partially, managerial ownership and auditquality have a positive and significant effect, while institutional ownership and audittenure show no significant effect.This study is expected to provide insights intofactors influencing financial statement integrity and serve as a reference forcompanies and auditors in improving governance practices.]]>
