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APAKAH OPINI AUDIT PENTING DALAM MANAJEMEN SKANDAL KORUPSI DAN HUKUM? Indah Permata Sari; Andi Manggala Putra; Sumilir Sumilir
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.23

Abstrak - Apakah Opini Audit Penting dalam Manajemen Skandal Korupsi dan Hukum?Tujuan Utama - Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum.Metode – Penelitian ini menggunakan regresi logistik sebagai metode. Sampel yang digunakan adalah perusahaan listing di Bursa Efek Indonesia periode 2015-2019.Temuan Utama – Hasil pengujian menunjukkan opini audit wajar tanpa pengecualian dengan paragraf penjelas berdampak pada kemungkinan terjadinya manajemen skandal korupsi dan hukum. Hal tersebut disebabkan oleh temuan negatif dan perilaku konservatif auditor. Selain itu, ruang lingkup audit keuangan hanya menilai kewajaran laporan keuangan.Implikasi Teori dan Kebijakan – Stakeholder sebaiknya tidak mengambil keputusan dengan hanya mempertimbangkan hasil opini audit. Opini audit hanya menilai kewajaran laporan keuangan dan belum mampu untuk mendeteksi adanya kecurangan hingga skandal.Kebaruan Penelitian – Kebaruan penelitian ini dapat dilihat dari penekanan kewaspadaan stakeholder terhadap opini audit dalam manajemen skandal korupsi dan hukum. Abstract - Is Audit Opinion Important in Corruption and Legal Scandal Management?Main Purpose - This study examines the probability characteristics of audit opinion on the management of corruption and legal scandals.Method – This study uses logistic regression as a method. The sample used is a company listed on the Indonesia Stock Exchange for the 2015-2019 period.Main Findings – This study shows that an unqualified audit opinion with explanatory paragraphs impacts the likelihood of corruption and legal scandal management occurring. This finding is caused by the negative findings and conservative behavior of the auditors. In addition, the scope of the financial audit only assesses the fairness of the financial statements.Theory and Practical Implications – Stakeholders should not make decisions by only considering the results of the audit opinion. Audit opinion only assesses the fairness of financial statements and has not detected fraud or scandals.Novelty – The novelty of this research can be seen from the emphasis on stakeholder awareness of audit opinion in the management of corruption and legal scandals.

Determinant of Consumer Awareness Toward Halal Food During The Covid-19 Pandemic: Evidence from Indonesia Muhammad Anwar Fathoni; Suryani Suryani; Sumilir Sumilir
IQTISHODUNA: Jurnal Ekonomi Islam Vol 11 No 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

This study aims to explain the level of consumer awareness of halal food products. In addition, this study also aims to examine the factors that determine the level of consumer awareness of halal food products. This research is explanatory research with a quantitative approach. Sources of data in this study are primary and secondary data. This study uses primary data sources with survey methods. The number of samples used was as many as 385 people. The data obtained were analyzed using Structural Equation Modeling (SEM) analysis. This study is a development of previous research that investigated and measured the index of consumer awareness of halal food products in Indonesia. This study found that the level of consumer awareness of halal food in Indonesia is very high. Meanwhile, the determining factors are religiosity, media exposure, and hygiene reasons.

The Role of People's Banking Private Vocational (BPR) Toward Development of MSME in Lebak Banten Agus Kusmana; Sumilir Sumilir
Journal of Islamic Economics and Social Science (JIESS) Vol 1, No 1 (2020)
Publisher : Universitas Mercu Buana

This study aims to determine the role of BPR in the development of MSMEs. The research method uses a descriptive-qualitative analysis method. The population in this study are rural banks and MSMEs in the Lebak regency of Banten. The type of data used is secondary data and primary data The role of BPR in the development of MSMEs in the Lebak Regency of Banten with credit growth from 2016 - 2018 of 166.88% and MSME growth of 28.05%, the characteristics of MSME actors in the Lebak district of Banten is the age level of 40 -50 years and male sex with the majority of MSMEs married, and educated in high school, with experience managing businesses between 1 to 5 years, business characteristics, in general, financing customers of PT. BPR Lebak Sejahtera has a business in the field of handicraft, a self-owned business with a place of business that is also owned by itself, in running its business it already has an official business license. financing characteristics provided, the customer receives working capital financing with a repayment period of 1 to 3 years.

Determinant of Consumer Awareness Toward Halal Food During The Covid-19 Pandemic: Evidence from Indonesia Muhammad Anwar Fathoni; Suryani Suryani; Sumilir Sumilir
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 1 (2022): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

This study aims to explain the level of consumer awareness of halal food products. In addition, this study also aims to examine the factors that determine the level of consumer awareness of halal food products. This research is explanatory research with a quantitative approach. Sources of data in this study are primary and secondary data. This study uses primary data sources with survey methods. The number of samples used was as many as 385 people. The data obtained were analyzed using Structural Equation Modeling (SEM) analysis. This study is a development of previous research that investigated and measured the index of consumer awareness of halal food products in Indonesia. This study found that the level of consumer awareness of halal food in Indonesia is very high. Meanwhile, the determining factors are religiosity, media exposure, and hygiene reasons.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, LEVERAGE DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Sumilir Sumilir; Mohamad Katami Aji Saputra; Yudi Nur Supriadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 2 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i2.71

This study aims to determine the effect of Corporate Social Responsibility proxied with CSR funds, Profitability proxied with Return On Asset (ROA), Leverage proxied by Debt to equity Ratio (DER) and Activity proxied by Inventory Turnover (ITO) toward Firm Value proxied by Price to Book Value (PBV). Population in this study are energy companies listed on Indonesia Stock Exchange (IDX) 2017-2021. The technique of determination of the sample using the method of purposive sampling and obtained 37 sector energy companies with a research period of five years. Hypothesis testing in this research using Data Panel Regression Analysis with E-Views 12.0 program and significance level of 5%. The result of the research shows that (1) corporate social responsibility (CSR funds) no significant effect on firm value (PBV), (2) profitability (ROA) has a significant positive effect on firm value (PBV), (3) Leverage (DER) has significant positive effect on firm value (PBV), (4) activity (ITO) no significant effect on firm value (PBV),

Pendampingan Pengelolaan Risiko Usaha Mikro Kecil Menengah untuk Keberlanjutan Bisnis Dewi Cahyani Pangestuti; Heni Nastiti; Renny Husniati; Sumilir Sumilir
TAAWUN Vol. 4 No. 01 (2024): TA'AWUN FEBRUARY 2024
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v4i01.527

Currently, many Micro, Small, and Medium Enterprises (MSMEs), including Kopi Kotak located in Depok, are not yet aware of the importance of risk management and do not have structured procedures to identify risks. The purpose of this community service is to provide direct assistance and guidance to Kopi Kotak MSMEs regarding risk management so that they can improve their business capabilities and sustainability. This service involves conducting observations and interviews with employees of Kopi Kotak MSME to formulate a risk register based on the research results. The research identified six main risks faced by Kopi Kotak MSMEs, including raw material shortages, equipment, raw material quality, compliance, weather, and changes in raw material prices and rent. With guidance, Kopi Kotak MSMEs received assistance in creating a comprehensive risk identification plan. This included identifying the root causes of risks, providing risk assessments, and formulating risk mitigation recommendations. This process aims to increase the awareness and readiness of Kopi Kotak MSMEs in managing day-to-day operational risks.

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