Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal JPM17: Jurnal Pengabdian Masyarakat Jurnal Mutiara Ilmu Akuntansi Scripta Economica: Journal of Economics, Management, and Accounting Jurnal Publikasi Ekonomi dan Akuntansi
IBK Bayangkara
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENDAMPINGAN PENYUSUNAN URAIAN (JOB DESCRIPTION) DAN PERSYARATAN PEKERJAAN (JOB SPECIFICATION) PADA PT. GRAHA SARANA GRESIK IBK Bayangkara; IB. Cempena; IA Sri Brahmayanti
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 02 (2021): Vol. 06 No. 02 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i02.6320

Abstract

Pengabdian ini bertujuan untuk mendampingi mitra dalampenyusunan Uraian Pekerjaan (job description) untuk seluruh fungsi dan karyawan yang menjalankan fungsi-fungsi tersebut dalam operasional perusahaan. Untuk mencapai efektivitasnya, pendampingan menggunakan pendekatan : i) brainstorming, ii) penyusunan draft, iii) pembahasan draft pada setiap Divisi, iv) harmonisasi draft antar divisi dan v) finalisasi penyusunan uraian dan persyaratan pekerjaan. Pada setiap tahapan, setiap karyawan diarahkan untuk berperan aktif dalam menggambarkan aktivitas yang telah dilaksanakan saat ini, tanggung jawab dan kewenangan yang dibutuhkan agar mereka bisa melaksanakan pekerjaan tersebut dengan hasil terbaik. Struktur uraian pekerjaan menggunakan format : identitas jabatan, organisasi yang menaungi jabatan tersebut dan hubungan organisasinya, tujuan jabatan, Tugas, Tanggung jawab, wewenang, laporan yang harus dibuat dan frekuensi pelaporannya. Selama 3 semeseter masa pendampingan, Pengabdian kepada Masyarakat ini, telah mampu memotivasi dan mendampingi penyusunan uraian pekerjaan pada seluruh Divisi yang terdapat pada PT Graha Sarana Gresik.Kata kunci : pengabdian, pendampingan, uraian pekerjaan, persyaratan pekerjaan
Pengaruh Solvabilitas dan Profitabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2019-2021 Dika Candra Laili; IBK Bayangkara
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3744

Abstract

His study aims to examine the effect of profitability and solvency on audit delay and company size as a moderating variable. Audit delay is a condition where a company experiences a delay in issuing audited financial statements so that this condition can affect the quality of financial statement information. The populationlin this study were banking sector companies listed on the Indonesia Stock Exchange in 2019-2021. This study used a purposive sampling method. The sample in this study consisted of 30 companies using a purposive sampling technique.The data analysis techniques used were descriptive statistics, classical assumption tests, and hypothesis.testing using multiple linear regression analysis. The independent variable in this study is audit delay. The dependent variables in this study are Profitability and Solvency. The moderating variable in this study is Company Size. The research data are in the form of annual financial reports obtained from the official website www.idx.co.id andlthe official website of the related company. The data analysis method used is moderated regression analysis (Moderated Regression Analysis) with the SPSS application.
Akuntabilitas Dana Kelurahan terhadap Peningkatan Pembangunan melalui Permendagri Nomor 130 Tahun 2018 pada Kelurahan Ampel Kota Surabaya Ayu Asari; IBK Bayangkara
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/ns6gwy63

Abstract

This study aims to analyze the accountability of village fund management in supporting local development in Ampel Village, Surabaya City, in accordance with Ministry of Home Affairs Regulation Number 130 of 2018. Using a qualitative descriptive approach, the research examines accountability across key stages of fund management, including planning, implementation, administration, reporting, and evaluation. Data were collected through in-depth interviews, direct observation, focus group discussions, and document analysis involving village officials and community representatives. The findings indicate that accountability at the planning stage has been implemented through participatory mechanisms, although community involvement has not been fully optimized. The implementation and administrative stages demonstrate compliance with technical guidelines and financial procedures, supported by adequate documentation and internal control. Reporting and evaluation processes are conducted in a timely and transparent manner, enabling public oversight and institutional learning. Overall, the accountability of village fund management has contributed positively to improving the quality of development outcomes and strengthening public trust. However, enhancing participatory planning and systematic evaluation remains essential to ensure sustainable and inclusive local development.
Peran Internal Audit Dalam Meningkatkan Kinerja Perusahaan : (Studi Kasus Pada PT Garam) Arizza Zulia R. J; IBK Bayangkara
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.6059

Abstract

Internal audit refers to an examination carried out by the company’s internal audit department. The traditional internal-audit paradigm has shifted from a compliance-oriented audit toward a value-added internal audit. In this evolved role, internal auditors do not just function as controllers, but serve as contributors of added value through strategic recommendations, improvement suggestions, and decision-making support. They play a crucial role in supporting corporate governance (GCG), risk management, and internal controls. Internal audit thus operates as an independent and objective internal control mechanism that helps identify risks, ensure regulatory compliance, and propose enhancements to operational and financial processes, ultimately strengthening company performance. This study employs a qualitative, case-study approach, using interviews and observations for data collection. The findings indicate that at PT Garam, the internal audit function has evolved no longer just as compliance overseer, but as a managerial partner actively involved in operational decision making.
Co-Authors Arizza Zulia R. J Ayu Asari Dika Candra Laili IA Sri Brahmayanti IB. Cempena