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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Kendali Akuntansi
Ratna Anggraini
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyusunan Rancangan Standar Operasional Prosedur (SOP) Mekanisme Uang Persediaan (UP) pada Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN Nabila Eka Fitriani; Hera Khairunnisa; Ratna Anggraini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3ncghd03

Abstract

This study selected the Secretariat of the Ministry of Population and Family Development/National Population and Family Planning Board (Kemendukbangga/BKKBN) as the research site because no Standard Operating Procedure (SOP) governing Cash Advance Mechanism currently exists within its operations. The absence of such an SOP may compromise the integrity of state finances and increase financial risks, including administrative errors and other irregularities. Therefore, this research aims to develop a systematic, clear, and regulation-compliant draft SOP for Cash Advance and Revolving Cash Advance requests within the Secretariat of the Ministry of Population and Family Development/BKKBN. Additionally, the study seeks to obtain validation of the developed SOP draft. Developing this SOP draft is crucial as it will serve as a practical guideline for employees in carrying out their duties, thereby supporting the achievement of government objectives and targets. The study employed a qualitative descriptive method, complemented by the ADDIE (Analysis, Design, Development, Impelementation, and Evaluation) model to ensure the resulting output is both approriate and practical. Data were collected through observation, interviews, and documentation. The research produced a draft SOP for the Cash Advance mechanism, specifically covering Cash Advance and Revolving of Cash Advance procedures. This draft was developed in accordance with the provisions of the Minister of Finance Regulation No. 62 of 2023 on Budget Planning, Budget Implementation, and Financial Accounting and Reporting, as amended by PMK No. 107 of 2024. The draft SOP was validated by an informant who serves as a functional treasury officer at the working unit, confirming that the SOP is valid, compliant with appicable regulations, and aligned with the unit’s operational needs.  
Empowering the Student through Social Media and Financial Management Plan Templates for Universities in Southeast Asia Febrilia, Ika; Ratna Anggraini; Shandy Aditya; Tuty Sariwulan; Agung Wahyu Handaru; I Gusti Ketut Agung Ulupui; Puji Wahono; Ati Sumiati; Rida Prihatni; Suherdi; Indra Pahala; Destria Kurnianti
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 1 (2024): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v9i1.13909

Abstract

Planning from various aspects is crucial in running a business. Planning is done so that an entrepreneur can achieve optimal results and profit. One type of planning that can be utilized in line with the increasingly widespread development of digital marketing is from the side of Social Media and the Financial Management Plan. But unfortunately, not many entrepreneurs, either those who are just starting a business or are currently running a business, apply this type of planning. In fact, by using good planning, an entrepreneur can maximize brand promotion and financial management that they manage. The community service team provides templates and training on the utilization/use of the Social Media Plan and Financial Management Plan Templates to students interested in entrepreneurship (studentpreneurs). The training was conducted through Zoom Meetings at three universities in Southeast Asia (Universitas Negeri Jakarta – Indonesia, Universiti Malaysia Sabah – Malaysia, and Valaya Alongkorn Rajabhat University – Thailand). As many as 85.7% of participants have never used a template similar to a Social Media Plan; 2) There are 77.1% of participants who have never used a template such as a Financial Management Plan; 3) 100% of participants felt that the two templates were handy, and they were interested in using the templates.
Pengaruh Konsentrasi Pasar Audit, Keahlian Komite, dan Kompleksitas Operasional terhadap Kualitas Audit Anggi Meilinda; Ratna Anggraini; Hafifah Nasution
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6628

Abstract

This study examines the effects of audit market concentration, audit committee expertise, and operational complexity on audit quality among infrastructure firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was based on a quantitative research approach using secondary data extracted from published annual reports and financial statements. Applying purposive sampling criteria, the study obtained a sample of 34 firms, representing 102 firm-year observations. Audit quality was measured using the Earnings Surprise Benchmark (EBS), while the proposed hypotheses were tested through binary logistic regression. The findings reveal that audit market concentration has a significant negative effect on audit quality, indicating that a more concentrated audit market tends to reduce the likelihood of higher audit quality. Conversely, audit committee expertise and operational complexity do not exhibit significant effects on audit quality. These results suggest that competitive conditions within the audit market remain an important determinant of audit quality, whereas corporate governance characteristics and operational complexity alone are insufficient to explain variations in audit quality among infrastructure companies.
Corporate Characteristics and ESG Performance: The Role of Firm Size and Profitability Septi Nurmalita; Gentiga Muhammad Zairin; Marsellisa Nindito; Ratna Anggraini; Hera Khairunnisa; Deas Shaqilla Putri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 3 (2026): Article Research November 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i3.9655

Abstract

Penelitian ini menguji hubungan ukuran perusahaan dan profitabilitas dengan ESG performance pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). ESG performance dioperasionalkan melalui ESG Score, sebuah proksi komposit yang lazim digunakan dalam literatur empiris (Drempetic et al., 2020; Gómez Martínez et al., 2024). Dengan sampel cross-sectional 232 perusahaan tahun fiskal 2024, penelitian menggunakan regresi linear berganda dengan robust standard error HC3; afiliasi auditor Big Four dimasukkan sebagai variabel kontrol pada model perluasan. Ukuran perusahaan berasosiasi positif dan signifikan dengan ESG performance, sedangkan profitabilitas (ROE) tidak signifikan secara statistik. Afiliasi Big Four juga tidak signifikan setelah ukuran perusahaan dikendalikan. Temuan konsisten dengan teori legitimasi dan resource-based view, tetapi perlu ditafsirkan secara hati-hati karena ESG Score berpotensi mengandung bias terkait ukuran perusahaan. Penelitian ini memberikan bukti lintas sektor terkini dari Indonesia dan menegaskan pentingnya membedakan karakteristik struktural perusahaan dari kinerja keuangan jangka pendek dalam menjelaskan ESG Score.
Co-Authors Agung Wahyu Handaru Anggi Meilinda Ati Sumiati Deas Shaqilla Putri Destria Kurnianti Gentiga Muhammad Zairin Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Indra Pahala Marsellisa Nindito Nabila Eka Fitriani Nasution, Hafifah Puji Wahono Rd. Tuty Sariwulan Rida Prihatni Septi Nurmalita Shandy Aditya Suherdi