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Pengenalan Dan Pelatihan Laporan Keuangan Bumdes Di Desa Galesong Baru Kabupaten Takalar Asbi Amin; Marwah Yusuf; Niken Probondani Astuti
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): Juni 2019
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v1i1.10

Abstract

Komitmen pemerintah sangat tinggi untuk mendorong kesejahteraan masyarakat desa. Salah satunya dengan menggelontorkan miliaran rupiah ke desa dalam bentuk dana desa. Dengan dana desa tersebut, banyak potensi ekonomi masyarakat desa yang bisa ditingkatkan sehingga tentu saja butuh penguatan lembaga. Salah satunya pembentukan Badan Usaha Milik Desa (BUMDes), yang diharapkan bisa memfasilitasi masyarakat dalam pendanaan, membantu pembinaan usaha, juga membantu memfasilitasi pemasaran produk milik warga. Desa Galesong Baru merupakan salah satu desa yang mendapatkan bantuan dana. Permasalahan yang dihadapi BUMDes adalah pengetahuan pengelola mengenai laporan keuangan masih terbatas. Solusi yang ditawarkan antara lain (1) mengadakan sosialisasi mengenai BUMDes (2) pelatihan pembuatan laporan keuangan
Several Factors Affecting the Occurrence of Audit Delay Asbi Amin
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.20

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.