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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity
Novi Darmayanti
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PENGARUH FRAUD TRIANGLE TERHADAP POTENSI KECURANGAN LAPORAN KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Rahmadhani, Ayu Dwi; Darmayanti, Novi; Zulkarnaen, Have
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xwzteg09

Abstract

This study aims to analyze the effect of the Fraud Triangle (pressure, Opportunity, and Rationalization) on financial statement fraud, and to examine the moderating role of Good Corporate Governance (GCG). This research was conducted on manufacturing companies in the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia during the 2021–2024 period. The method used is a quantitative approach with Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS software. The results showed that pressure significantly influences financial statement fraud, with a positive direction in Indonesia and a negative direction in Malaysia. Opportunity and Rationalization did not have a significant effect. Furthermore, GCG did not significantly moderate the relationship between pressure and Opportunity toward financial statement fraud in Indonesia. However, GCG significantly moderated the effect of pressure and Rationalization on fraud in Malaysia.
Implementasi media multisensorik berbasis view scan, auris, dan mechano receptor untuk meningkatkan fungsi kognitif siswa tunanetra di SLB Negeri Lamongan Darmayanti, Novi; Irawan, Mohamad Rizal Nur; Haryono, Heny Ekawati; Anggraeni, Fitri Dwi; Fachruddin, Fanny Evanda
Penamas: Journal of Community Service Vol. 5 No. 4 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i4.2274

Abstract

This Community Service (PkM) activity was motivated by the limited availability of innovative learning media for visually impaired students, who generally rely only on audio or braille. The purpose of this program is to develop and implement multisensory learning media based on View Scan, Auris, and Mechano Receptor to enhance the cognitive functions of visually impaired students at SLB Negeri Lamongan. The novelty lies in integrating visual, auditory, and tactile technologies into a structured learning system, thereby improving accessibility and learning effectiveness. The method used was a quantitative, experimental design approach. The subjects were visually impaired students, with data collected through observation, pre- and post-cognitive tests, and documentation. Data analysis was carried out descriptively and inferentially. The results showed a positive response: View Scan supported object identification, Auris reinforced verbal comprehension, and the Mechano Receptor improved spatial perception. Students’ participation, concentration, and memory increased significantly, with an effectiveness rate of 81.01%. In conclusion, this PkM successfully enhanced the cognitive functions of visually impaired students.
Webinar Pendidikan Tema Meningkatkan Kualitas Pendidikan di Era Digital Sudarwati, Ninik; Darmayanti, Novi; Hairunisya, Nanis; Ferdi, Yudhi
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 2 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i2.750

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman guru, mahasiswa, orang tua, serta masyarakat mengenai konsep dasar pendidikan hingga strategi praktis dalam meningkatkan kualitas pendidikan dan pembelajaran di sekolah. Melalui webinar dengan tema “Strategi Meningkatkan Kualitas Pendidikan di Era Digital”, peserta diarahkan untuk memahami peran teknologi digital dalam mendukung transformasi pendidikan. Kegiatan ini dilaksanakan secara daring pada tanggal 21 Juni 2025 melalui aplikasi Zoom Meeting, dengan menghadirkan narasumber dari tiga perguruan tinggi, yaitu Universitas Merdeka Malang, Universitas Islam Darul Ulum Lamongan, dan Universitas PGRI Jombang. Webinar dilaksanakan menggunakan metode ceramah interaktif dan diskusi, serta membahas isu-isu strategis, termasuk integrasi teknologi digital, inovasi pembelajaran, serta tantangan riil pendidikan di masyarakat. Kegiatan ini diikuti oleh 150 peserta yang terdiri dari guru, mahasiswa, dan masyarakat umum. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman baru tentang pentingnya penerapan teknologi digital dalam proses pembelajaran, serta kesadaran akan urgensi peningkatan kualitas pendidikan sesuai tuntutan perkembangan zaman. Kegiatan ini juga memberikan wawasan praktis mengenai strategi pembelajaran kreatif dan kolaboratif untuk menjawab tantangan era digital.
Analysis of the Effectiveness of the Campus Teaching Program Batch 7 in Improving the Quality of Learning in Elementary Schools Septyana Prasetianingrum; Khusnul Khotimah; Siti Mariani Basannang; Yendra; Adriani Lande; Darmayanti, Novi; Mochammad Taqiyyuddin
Journal of Humanities, Community Service, and Empowerment Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JHCSE.2025.v02.i02.p05

Abstract

The Campus Teaching Program Batch 7 has made significant contributions to improving the quality of education at SDN Siman, particularly in literacy, numeracy, and student learning motivation. With an experiential learning approach, student participants in the program provide innovative mentoring that helps overcome the challenges of basic education in areas with limited facilities. This program not only has an impact on students, but also on improving teacher competence, school community collaboration, and strengthening synergy between the community and educational institutions. However, the implementation of the program is not without challenges, such as limited internet connectivity and the diversity of programs that affect the focus of learning. Recommended solutions include the provision of offline modules, contextual training for teachers, and the use of impact matrices to increase the effectiveness of interventions. By integrating experiential and service-based learning, this program has the potential to become a model for educational transformation in areas with limited infrastructure.
THE EFFECT OF SEVERITY, ASSET RETRENCHMENT, DOWNSIZING AND LEVERAGE ON THE SUCCESS OF CORPORATE TURNAROUND WITH PROFITABILITY AS A MODERATING VARIABLE Darmayanti, Novi; Fazira P, Erra; Jamil, Amira; Waedaramae, Waefatimoh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.62

Abstract

Objective: This research was conducted with the aim of finding out the influence of severity, asset retrenchment, downsizing, and leverage on the success of corporate turnaround with profitability as a moderating variable in tourism sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Method: Testing in this research uses the SmartPLS program using the moderated regression analysis method. Results:  Based on the results of the bootstrapping test, it shows that severity and leverage have an effect on the success of the company's turnaround, while downsizing and asset retrenchment have no effect on the success of the company's turnaround. Based on the results of the bootstrapping test, profitability can moderate the influence of leverage on the success of a company's turnaround, while profitability cannot moderate the influence of severity, asset retrenchment, and downsizing. Novelty: The study provides insights into the role of profitability as a moderating variable in the relationship between leverage and corporate turnaround success, highlighting that it does not moderate the influence of severity, asset retrenchment, and downsizing.
Pelatihan Inovasi Pembelajaran Inklusif: Penggunaan View Scan, Auris, dan Mechano Receptor untuk Meningkatkan Fungsi Kognitif Siswa Tunanetra Novi Darmayanti; Mohamad Rizal Nur Irawan; Heny Ekawati Haryono; Fitri Dwi Anggraeni; Fanny Evanda Fachruddin
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 1 (2025): Mewujudkan Perguruan Tinggi Berdampak Melalui Integrasi Program Pengabdian dan
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada Masyarakat (PkM) ini dilatarbelakangi oleh keterbatasan media pembelajaran inovatif bagi siswa tunanetra, yang sering kali hanya mengandalkan media satu dimensi seperti audio atau braille. Tujuan kegiatan adalah mengembangkan dan mengimplementasikan media pembelajaran multisensorik berbasis View Scan, Auris, dan Mechano Receptor untuk meningkatkan fungsi kognitif siswa tunanetra di SLB Negeri Lamongan. Unsur keterbaruan kegiatan ini terletak pada integrasi teknologi visual, auditori, dan taktil dalam satu sistem pembelajaran terstruktur, yang secara signifikan meningkatkan aksesibilitas dan efektivitas belajar. Metode yang digunakan adalah evaluasi program Pengabdian kepada Masyarakat (PkM) analisis deskriptif. Subjek kegiatan adalah siswa tunanetra SLB Negeri Lamongan. Pengumpulan data dilakukan melalui observasi terstruktur, tes kognitif , serta dokumentasi. Analisis menggunakan statistik deskriptif dan untuk mengukur pengaruh evaluasi program pkm terhadap peningkatan kognitif. Hasil menunjukkan siswa merespons positif pembelajaran berbasis View Scan, Auris, dan Mechano Receptor. View Scan membantu identifikasi objek secara taktil dan auditori, Auris meningkatkan pemahaman verbal melalui media audio dan musik tradisional, sementara Mechano Receptor memperkuat persepsi spasial melalui stimulus getaran. Partisipasi, konsentrasi, dan daya ingat siswa meningkat signifikan, dengan capaian efektivitas mencapai 81,01%. Integrasi media ini membuat proses pembelajaran lebih interaktif, inklusif, dan adaptif terhadap karakteristik sensorik siswa tunanetra. Kesimpulannya, PkM ini berhasil meningkatkan fungsi kognitif siswa tunanetra melalui pendekatan pembelajaran multisensorik. Rekomendasi yang diajukan adalah perlunya pelatihan berkelanjutan bagi guru dalam mengembangkan media inovatif, agar kualitas pembelajaran inklusif di SLB terus meningkat dan mampu membentuk peserta didik yang mandiri, kreatif, dan berdaya saing.
The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching Darmayanti, Novi
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1125

Abstract

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the  auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on  manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching. 
Increasing Financial Efficiency and Employee Performance through Work From Home - Work From Office Work Method Implementation Strategies: A Conceptual Framework for Future Research Agenda Suyono, Joko; Alimudin, Arasy; Elisabeth, Damarsari Ratnasahara; Sukaris, Sukaris; Darmayanti, Novi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.795

Abstract

This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Office (WFO) work methods on organizational financial efficiency and employee performance. The study employs a systematic literature review methodology to synthesize relevant theoretical frameworks and empirical evidence. The findings reveal that the strategic implementation of WFH-WFO integration can lead to significant improvements in both financial efficiency and employee performance. Key determinants of successful implementation include robust technological infrastructure, managerial support, and a conducive organizational culture. Theoretical implications highlight advancements in organizational theories, behavioral theories, and management theories, while managerial implications underscore the importance of strategic planning, investment in technological infrastructure, cultivation of organizational culture, promotion of employee well-being, training and development initiatives, and performance measurement and evaluation. Overall, this research provides actionable insights for organizations seeking to optimize financial efficiency and employee performance through the strategic integration of WFH-WFO work methods.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
THE EFFECT OF OPERATIONAL AUDIT AND INTERNAL CONTROL ON PERFORMANCE Basannang , Siti Mariani; Darmayanti, Novi; Lestari, Tri
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.48

Abstract

This study aims to examine the influence of operational audits and internal control on company performance, focusing on UD. Cipta Karya Abadi in Lamongan Regency. Objective: The research explores both the individual and combined effects of these factors on company performance. Methods: Utilizing a quantitative approach, data was collected through questionnaires distributed to 38 employees selected using the Slovin formula and convenience sampling. The analysis employed multiple linear regression, supported by validity, reliability, and classical assumption tests, with a significance level of 5%. Results: The findings reveal that operational audits and internal control collectively have a significant positive impact on company performance. Individually, operational audits positively and significantly affect company performance, while internal control does not exhibit a significant individual effect. Novelty: This research highlights the critical role of operational audits in driving company performance and underscores the limited individual impact of internal control, suggesting areas for managerial improvement. The study contributes to understanding how specific internal mechanisms enhance operational efficiency and overall organizational outcomes
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Mohamad Rizal Nur Irawan Mohamad Rizal Nur Irawan Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyu Winarno Wahyuningtyas, Eka Welly, Yerisma