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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Journal of Accounting Science MATAPPA: Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Ekonomi dan Manajemen JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Indonesian Journal of Cultural and Community Development Al-Buhuts (e-journal) Journal of Universal Community Empowerment Provision
Melinda Ibrahim
Universitas Ichsan Gorontalo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

 1 
Menggagas Laporan Keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Bagi Pelaku Usaha Dodol Gorontalo Melinda Ibrahim; Afriana Lomagio; Muhammad Ichsan Gaffar
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 1 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i1.55760

Abstract

This study aims to assess the obstacles faced by Dodol Gorontalo MSME players in preparing financial reports based on SAK EMKM and designing a financial reporting system based on SAK EMKM. This research is a qualitative research with the Participation Action Research method. The stages of data analysis go through 4 (four) stages, namely: 1) Identifying the Research Question, 2) Gathering the information to answer the question, 3) Analyzing and interpreting the information, 4) Sharing the results with the participant. The results showed obstacles in accounting practices in Dodol Gorontalo MSMEs, namely accounting records are considered troublesome, complicated, and there is limited knowledge in financial management. Researchers designed a financial report format that is still manual in accordance with the SAK EMKM guidelines. This format is designed based on the specific needs and characteristics of the dodol business, namely cash receipts journal, cash disbursements journal, income statement and balance sheet.
Corporate Social Responsibility in Indonesia: A Bibliography Analysis Wuryan Andayani; Iqbal Lhutfi; Melinda Ibrahim; Kartika Putri Kumalasari; I Wayan Pradnyantha Wirasedana; M. Iswahyudi; Retno Wulandari
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.59252

Abstract

This study uses a bibliographical approach to summarize research on the topic of corporate social responsibility (CSR) in Indonesia from 2007 to 2022. The research was conducted using articles published on the SINTA index. The 20 articles analyzed were summarized based on regulatory design themes, strategic perspectives, models and stakeholders. In this study it was found that the design of regulatory practices regarding CSR is necessary in obtaining legal legitimacy. Furthermore, the perspective of CSR strategy among listed companies in Indonesia is limited to donation and community development activities, and there has been little improvement in CSR implementation. In its implementation, CSR is still mostly at the charity stage. The success of CSR implementation is largely determined by the company's willingness and awareness. The information disclosed is more quantitative than qualitative.
The Effect of Audit Fee and Audit Tenure on Audit Quality of Public Accounting Firms in Makassar with Auditor Independence as a Mediating Variable Gaffar, Gaffar; Gaffar, Muhammad Ichsan; Ibrahim, Melinda
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.66506

Abstract

This study aims at finding the effect performed by audit fees and audit tenures on audit quality mediated by auditor independence. This study applies a quantitative research method. The population in this study covers seven public accounting firms covering 61 auditors willing to fill out the questionnaires. The analytical technique used in this study is path analysis. The results of this study indicate that audit fee has a negative and significant effect on audit quality and auditor independence.  The audit tenure positively and significantly affects audit quality and audit independence.  Auditor independence mediates the audit fees on audit quality.  In addition, auditor independence mediates audit tenure on audit quality.
Co-Authors Abdul Gaffar Arif Widyatama Aryo Prakoso Eka Zahra Solikahan Frengki Eka Putra Surusa Gaffar Gaffar Gugus Irianto I Wayan Pradnyantha Wirasedana Iqbal Lhutfi Iwan Triyuwono Kartika Putri Kumalasari Lilik Purwanti Lomagio, Afriana M. Iswahyudi Marina Paramitha Sari Piola Mohamad Agus Salim Monoarfa Muammar Zainuddin Muhammad Ichsan Gaffar Nasyi’ah, Eny Zuhrotin Nihlatul Qudus Sukma Nirwana Pande Gede Cahyana Rahmatia Rahmatia, Rahmatia Retno Wulandari Rosmina Hiola Sari Piola, Marina Paramitha ST. HAISAH Unti Ludigdo Unti Ludigdo Wuryan Andayani Zhongqiu Zhao