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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) INVENTORY: JURNAL AKUNTANSI Community Development Journal: Jurnal Pengabdian Masyarakat MOVE: Journal of Community Service and Engagement Jurnal Akuntansi
Mulyadi, Roza
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Training on Family Financial Management in Kubang Puji Villlage, Banten Yeni Januarsi; Ina Indriana; Enok Nurhayati; Roza Mulyadi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i6.205

Abstract

Family financial management should be done with care and a well-planned budget, as it can enhance family economic conditions and enable them to become more qualified. Households must grasp these management skills, especially housewives who are often in charge of handling family money. In Kubang Puji Village, Pontang District, we discovered the inverse phenomena. Even though many of the locals own agricultural land or are self-employed, their income has been uncertain since Covid19 hit. Furthermore, many locals struggle to manage their family's funds due to a lack of adequate financial management abilities. In this village, the "pocket money" method and the "robbing Peter to pay Paul" phenomenon are common. 30 housewives will be trained on how to manage family finances using an envelope system and a cash book system as part of community engagement activities (PKM). Furthermore, they are taught the significance of managing family finances and establishing priorities. To handle family finances, this program employs lecture methods, discussion, question and answer sessions, and practice with the envelope system and cash book system.
Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Auditor pada Sektor Industri Dasar & Kimia Qatrunnada Labibah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6295

Abstract

The impartiality of the auditor is critical to the fairness evaluation of the audited financial accounts. The association of a company with a public accounting firm for a long time can affect the auditor's independence so as to allow for a certain relationship between the auditing company and the public accounting agency, but if it is too frequent, changing the independent auditor will increase the company's audit fees and indicate that the public accounting firm is not professional. There were 10 basic and chemical industry companies that changed their auditors more than once during the 2017–2021 period. Examining and analyzing the impact of company size and management shifts on auditor switching was the goal of this research. Chemical industry from 2017 to 2021, businesses will be listed on the IDX. This study used a quantitative approach, A sample size of 37 businesses, or 185 records, was obtained over the course of five years using the purposive selection method. With SPSS version 25, logistic regression is the data processing method used. Based on the findings of this study, (1) company size has no impact on changing auditors, and (2) managerial changes have no impact on changing auditors.Keywords: Company Size, Management Change, Auditor Switching
Corporate Governance, Leverage, dan Integritas Laporan Keuangan pada Perusahaan Badan Usaha Milik Negara Putri Ayu Nurhalizah; Lia Uzliawati; Roza Mulyadi
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6296

Abstract

This study aims to determine the effect of Corporate Governance which is proxied by independent commissioners and audit committees, leverage on the integrity of financial statements. The population of this study is state-owned companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection method used was purposive sampling and 12 companies were selected with a total sample of 60 research data. The analysis technique used is multiple linear regression with SPSS version 25 software. The results show that independent commissioners and audit committees have no effect on the integrity of financial statements, while leverage has a negative effect on the integrity of financial statements.Keywords: Independent Commissioners, Audit Committees, Leverage, Integrity of Financial Statements
Co-Authors Ahyakudin Ahyakudin Dwi Fitrianingsih Enok Nurhayati Indriana, Ina Lia Uzliawati Mazda Eko Sri T Muhammad Nawawi Mukhtar Mukhtar Nada Lisdara Putri Ayu Nurhalizah Qatrunnada Labibah Retnowati, Wulan Roni Budianto Wiyantoro, Lili Sugeng Yeni Januarsi