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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Journal Islamic Economics Ad Diwan Jurnal Ilmiah Ekonomi dan Manajemen
Erika Astriani Aprilia
Universitas Pamulang
Religion Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan Wiwit Irawati; Dea Annisa; Erika Astriani Aprilia; Tri Utami; Dila Angraini
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3700

Abstract

Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords
Parenting Ekonomi: Edukasi Finansial Bagi Anak Usia Dini Erika Astriani Aprilia; Dea Annisa; Nurbaeti Nurbaeti
Abdimisi Vol 3, No 2 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i2.23701

Abstract

Parents are the first source who must introduce children to how to manage finances well. The importance of financial literacy education in children, how to instill effective financial literacy values in children, and the role of families and schools to instill financial literacy educational values in children need to be narrated back to the community. This community service is carried out to recitation mothers in the West Pamulang area, totaling approximately 40 people with the implementation method in the form of counseling or lectures, and discussions. The results of PKM activities obtained data that most of the participants had not provided financial education for their children. After participating in this activity, participants have learned the tips and efforts in educating the values of financial literacy to their children from an early age.
PENGARUH PERTUMBUHAN LABA, KUALITAS AUDIT, PRUDENCE, STRUKTUR MODAL, DAN VOLUNTARY DISCLOSURE TERHADAP KUALITAS LABA: Studi Empiris Pada Perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Dina Rahmawati; Erika Astriani Aprilia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.91

Abstract

This study aims to determine the effect of Earnings Growth, Audit Quality, Prudence, Capital Structure, and Voluntary Disclosure on Earnings Quality in Kompas 100 Index companies for the 2016-2020 period. Profit Growth Variable as measured by Profit Growth Index, Audit Quality measured by Dummy Variable, Prudence measured by KNSV, Capital Structure as measured by DER, Voluntary Disclosure as measured by IPS, and Earning Quality as measured by QER. This research is a quantitative study and uses secondary data in the form of annual financial reports from the IDX. The sampling technique in this study used purposive sampling method, obtained 42 companies as research samples. Data analysis tool using software program Eviews version 9. The results show that simultaneously Earnings Growth, Audit Quality, and Voluntary Disclosure have no effect on Earnings Quality, while Prudence and Capital structure has a significant positive effect on Earnings Quality
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KOMPENSASI MANAJEMEN EKSEKUTIF TERHADAP KINERJA KEUANGAN Yeni Maulidia; Erika Astriani Aprilia
JOURNAL ISLAMIC ECONOMICS AD DIWAN Vol 3 No 1 (2023): AD DIWAN
Publisher : Program Studi Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51192/ad.v3i1.678

Abstract

This study aims to examine the effect of firm characteristics, including leverage and firm size, as well as executive management concealment on financial performance. This study uses financial performance as the dependent variable and company characteristics by proxy for leverage and firm size and executive management as independent variables. This type of research is associative research. This study uses secondary data in the form of annual financial reports from the Indonesia Stock Exchange (IDX). The population in this study are Primary Consumer Sub-Sector Companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique in this study used a purposive sampling method, obtained 32 companies as research samples. The data analysis technique in this study used multiple linear regression analysis and the data analysis tool in this study used the Eviews version 12 software program. The results showed that (1) the characteristics of companies with leverage proxies and firm size simultaneously affect financial performance, (2) The characteristics of companies with a proxy for leverage have a significant positive effect on financial performance, (3) The characteristics of companies with a proxy for firm size have no significant effect on financial performance, (4) Executive management compensation has no significant effect on financial performance
Pengaruh Opini Audit, Audit Tenure dan Karakteristik Komite Audit terhadap Audit Report Lag Yusri Hasanah; Erika Astriani Aprilia
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i4.410

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh opini audit, audit tenure, karakteristik komite audit terhadap audit report lag pada perusahaan energi yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis penelitian yang digunakan oleh penulis adalah penelitian kuantitatif, dengan metode deskriptif menggunakan data sekunder. Data yang digunakan berupa laporan keuangan yang sudah dipublikasikan melalui situs resmi bursa efek indonesia yaitu www.idx.co.id dan website resmi perusahaan. Keseluruhan proses pengolahan data pada penelitian ini dilakukan dengan menggunakan program pengolah data eviews 12. Teknik pengambilan sampel yang dipilih peneliti adalah Purposive Sampling. Berdasarkan hasil analisis dan pembahasan data, menunjukkan bahwa Opini Audit berpengaruh negatif signifikan terhadap Audit Report Lag, Audit Tenure tidak berpengaruh signifikan terhadap Audit Report Lag dan Karakteristik Komite Audit tidak berpengaruh signifikan terhadap Audit Report Lag.Kata kunci: opini audit, audit tenure, karakteristik komite audit, audit report lag.
Co-Authors Dea Annisa Dila Angraini Dina Rahmawati Nurbaeti Nurbaeti Tri Utami Wiwit Irawati Yeni Maulidia Yusri Hasanah