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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Binus Business Review JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Akuntansi Rahmaniyah eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Poltekita: Jurnal Pengabdian Masyarakat eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR
Eka Sariningsih
Prodi Akuntansi Universitas Malahayati
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 eka marlinda; Muhammad Luthfi; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.2518

Abstract

This study aims to determine the Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee on Audit Delay. This study uses data from the 2016-2018 Financial Statements. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. Data collection method used in this study is purposive sampling method, which is the determination of samples based on the suitability of certain characteristics and criteria. Based on the purposive sampling method, obtained research samples were conducted on 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis methods in the application of the SPSS 20 program. The results showed that the Company Size variable significantly influenced audit delay with a significant value of 0.033. Company Age Variable influences audit delay with a significance value of 0.012. Auditor Opinion Variable influences Audit Delay with a significance value of 0.003. KAP Reputation Variable has no effect on Audit Delay with a significance value of 0.299. The Audit Committee variable does not affect the Audit Delay with a significance value of 0.059. Simultaneously the variables Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee have an influence on Audit Delay with a significance value of 0,000.Keywords:Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee, Audit Delay.This study aims to determine the Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee on Audit Delay. This study uses data from the 2016-2018 Financial Statements. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange. Data collection method used in this study is purposive sampling method, which is the determination of samples based on the suitability of certain characteristics and criteria. Based on the purposive sampling method, obtained research samples were conducted on 135 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis methods in the application of the SPSS 20 program. The results showed that the Company Size variable significantly influenced audit delay with a significant value of 0.033. Company Age Variable influences audit delay with a significance value of 0.012. Auditor Opinion Variable influences Audit Delay with a significance value of 0.003. KAP Reputation Variable has no effect on Audit Delay with a significance value of 0.299. The Audit Committee variable does not affect the Audit Delay with a significance value of 0.059. Simultaneously the variables Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee have an influence on Audit Delay with a significance value of 0,000.Keywords:Company Size, Company Age, Auditor Opinion, KAP Reputation, Audit Committee, Audit Delay.
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa (Studi Pada Kecamatan Penawartama Kabupaten Tulang Bawang) Muhammad Luthfi; Eka Sariningsih; Ferri Muzzakki
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.378 KB) | DOI: 10.33024/.v7i2.917

Abstract

Abstract, This researched was purposed to analyze the factors that influence the management of theallocation of village funds. These factors include planning, implementation, accountability, andcompetence of human resources in the District Penawartama Tulang Bawang District. The sample ofthis research is 7 villages through purposive sampling method. Results of data analysis were testedusing SmartPls. The results showed that planning, implementation, responsibility, and competence ofhuman resources have an effect on the management of village fund allocation.
Pengembangan Pengolahan dan Pengemasan Gula Aren Cair pada Industri Kecil yang Ramah Lingkungan Nova Muhani; Rohman Daka; Ghina Gabriella Yusuf; Rifda Aulia Zahrah; Agustina Retna Ningsih; Eka Sariningsih
Poltekita: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2022): Oktober - Desember
Publisher : Pusat Penelitian & Pengabdian Masyarakat Poltekkes Kemenkes Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.512 KB) | DOI: 10.33860/pjpm.v3i4.1550

Abstract

Liquid palm sugar product has particularly good potential to be developed into food additives.The existence of modified sugar products in the form of liquid sugar is one alternative which is later expected to fulfill the Indonesian National Standard (SNI), to fulfill this, it is necessary to standardize processing and packaging that carries the theme of being environmentally friendly. This activity aims to increase the knowledge and ability of community service partners (Mossery Palm Sugar) in processing liquid palm sugar in accordance with household industry standards with safe and environmentally friendly packaging. Laboratory tests were carried out first by evaporation of palm sugar then analysis of carbohydrate, protein, fat, water content and viscosity. This activity was carried out socializing given to partners and employees of the production section, the activity lasts for one day with the demonstration method where this activity includes giving material from the speaker, and then the processing of liquid palm sugar cooked using a gas stove then providing socialization on packaging using glass bottles which are more environmentally friendly than plastic. The results of the activities of the participants were able to process liquid palm sugar and do the packaging properly. This activity requires more intensive mentoring until partners obtain production permits in accordance Indonesian National Standard (SNI), namely P-IRT and halal. ABSTRAK Produk minuman gula cair aren memiliki potensi yang baik untuk dikembangkan menjadi bahan tambahan pangan. Adanya produk gula yang dimodifikasi berbentuk gula cair merupakan salah satu alternatif yang nantinya diharapkan dapat memenuhi Standar Nasional Indonesia (SNI), untuk memenuhi hal tersebut sebaiknya dilakukan pengolahan dan pengemasan yang terstandar dan mengusung tema ramah lingkungan. Kegiatan ini bertujuan untuk meningkatkan pengetahuan dan kemampuan Mitra pengabdian masyarakat (Mosseri Palm Sugar) dalam pengolahan gula aren cair yang sesuai dengan standar industri rumah tangga dan kemasan yang aman dan ramah lingkungan. Dilakukan uji laboratorium terlebih dahulu yaitu evaporasi gula aren, analisis kadar karbohidrat, protein, lemak, kadar air dan kekentalan. kegiatan ini berupa sosialisasi yang diberikan kepada mitra dan karyawan bagian produksi, kegiatan berlangsung selama satu hari dengan metode demonstrasi dimana kegiatan ini meliputi pemberian materi oleh pembicara kemudian peserta langsung mempraktekan pengolahan gula aren cair yang dimasak menggunakan kompor gas kemudian memberikan sosialisasi pengemasan dengan menggunakan botol kaca yang lebih ramah lingkungan dibandingkan dengan penggunaan plastik. Hasil dari kegiatan peserta mampu mengolah gula aren cair dan melakukan pengemasan dengan baik. Kegiatan ini perlu pemdingan lebih intensif sampai mitra mendapatkan ijin produksi sesuai dengan Standar Nasional Indonesia (SNI) yaitu ijin P-IRT dan halal.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Badan Pada Kantor Pajak Pratama Tanjung Karang yeni anggraeni; kusnadi kusnadi; eka sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i4.2520

Abstract

Tax is a mandatory contribution to the state owed by every person or entity that is forced but still based on the Act. The minimum level of compliance of taxpayers causes, among others, taxpayers still perceive taxes as mandatory levies because they do not yet have a high awareness so that taxes are assessed as burdens. This study aims to provide relevant evidence of any of these ten factors, which affect taxpayer compliance in the Tanjung Karang Bandar Lampung KPP. This study uses primary data obtained from questionnaires. The population in this study are taxpayers who are active in the Bandar Lampung Primary Tax Office. The number of samples taken was 355 respondents. Analysis of the data used is multiple linear analysis. The results showed knowledge and environmental variables that had an effect on and significant on tax compliance, while other variables had no effect.Keywords               : Attitude, Age, gender, knowledge, financial condition, environment, morals, sanctions, E-system and Socialization
Factors Affecting Internal Auditor Performance Eka Sariningsih; Iing Lukman; Yulistia Devi; Iis Safitri
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.718

Abstract

This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data. The data collection technique used in this study was the distribution of questionnaires. The population in this study included auditors working in the BPKP's Lampung provincial office, up to 75 auditors. The sample of this study is determined by census method or saturation sampling method, that is, all members of the population are used as samples. The data analysis method of this study used SPSS version 26 program for multiple linear regression analysis. performance at the same time. Partially, the variables of inspection location, self-efficacy, and time-budget pressure had a significant effect on auditor performance, while the variable role conflict had no effect on auditor performance in the BPKP representatif office in Lampung Province.
Pemanfaatan Media Sosial Sebagai Sarana Promosi Dan Pemasaran Bagi UMKM Kemiri Kelurahan Sumber Agung Bandar Lampung Indah Lia Puspita; Hardini Ariningrum; Eka Sariningsih; Apip Alansori; Tina Setia Wati Dewi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2023): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v3i1.1020

Abstract

UMKM merupakan salah satu pilar terpenting dalam perekonomian Indonesia. Berdasarkan data Kementerian Koperasi dan UMKM, jumlah UMKM saat ini sudah mencapai 64 juta yang masih dihadapkan pada berbagai tantangan seperti akses pembiayaan, akses pasar hingga teknologi informasi yang memadai. UMKM menjadi salah satu prioritas nasional mengingat besarnya potensi dan kehebatannya dalam menghadapi krisis ekonomi, membantu penyerapan tenaga kerja, dan sebagai motor pertumbuhan ekonomi nasional. Kegiatan Pengabdian masyarakt ini bertujuan untuk meningkatkan pemasaran melalui media sosial melalui pemberdayaan salah satu UMKM Kemiri di wilayah Desa Sumber Agung Bandar Lampung. UMKM Kemiri yang masih menggunakan sistem konvensional dalam proses produksi, promosi dan pemasaran produknya sehingga hasil penjualan dirasa belum optimal serta terbatasnya jangkauan promosi produk mereka karena promosi masih dilakukan dengan cara mouth to mouth. Kegiatan ini berkontribusi untuk membuka wawasan dan pengetahuan pentingnya memanfaatkan media sosial didalam mempromosikan dan memasarkan suatu produk sehingga pelaku UMKM Kemiri dapat meningkatkan penjualan, menghemat biaya, dan memperluas pangsa pasarnya
The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Hani Safitri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1005

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG Erna Listyaningsih; Eka Sariningsih; Apip Alansori
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.331

Abstract

The purpose of this study was to examine the effect of COVID-19 on MSME performance moderated by innovation. This study used the research subjects of banana chip SMEs in the Bandar Lampung banana chip center, which amounted to about 40 SMEs. Using an associative and quantitative approach, while the data was collected using a survey method, namely a questionnaire and analyzed using the Structural Equation Model (SEM) - Partial Least Square (PLS) method with Smart PLS. The results of this study found that there was a significant effect of the COVID-19 pandemic on the performance of MSMEs, but the existence of innovation did not strengthen the influence of the COVID-19 pandemic on the performance of MSMEs. This indicates that many factors affect the performance of SMEs. The increased performance of MSMEs will make a better contribution to the progress of MSMEs to be able to survive in any conditions.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
Analysis of the Effect of Profit Accounting, Economic Growth, Interest Rates and Capital Structure on Share Prices in Property and Real Estate Companies Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Nena Hayati
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1237

Abstract

Economic growth signifies a period marked by an increase in real national income or real gross national product. This study aims to assess the effects of accounting profits, economic growth, interest rates, and capital structure on share prices within the financial statements of property and real estate firms listed on the Indonesia Stock Exchange. Utilizing secondary data, the sample comprises 11 property and real estate firms listed on the Indonesia Stock Exchange over a five-year period. Employing purposive sampling, the research period spans five years. Multiple regression analysis is employed as the analytical method. The findings reveal a positive correlation between capital structure and accounting profits with stock prices, whereas economic growth and interest rates do not significantly influence stock prices. This research underscores the importance for companies to prioritize factors influencing stock prices
Co-Authors Agustina Retna Ningsih Alansori, Apip Apdola, Zikrina Apip Alansori arafat, yaseer Armuni Jokta Mesu Asni Aprilia Azli Fahrizal Azzis, Muhammad Fahmi Diah Sartikasari eka marlinda Elia Puspita Sari Erlis Yurnita Erna Listyaningsih Evi Mudrikah, Ritali Ferin Annisa Ferri Muzzakki Ghina Gabriella Yusuf Hani Safitri Hardini Ariningrum Hildayanti, Maida Ibrahim, Noven Iriyadi Iing Lukman Iis Safitri Indah Lia Puspita Indah Lia Puspita Indah Susanti Jarina, - Jayawarsa, A.A. Ketut Kusnadi Kusnadi Kusnadi kusnadi kusnadi Larasati, Amelia Lia Puspita, Indah Maharani, Yustika Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Mulyani Mulyani Nena Hayati Nova Muhani Rifda Aulia Zahrah Ritali Mudrikah Rohman Daka Roiyah, Roiyah Satria Abadi Septiani, Eka Sonya Meiristia Tina Setia Wati Dewi Wiewiek Indriani yeni anggraeni Yenni Yohanna YULIANA - Yuliana Yuliana Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi