Articles
<![CDATA[The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.2723
<![CDATA[This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements. Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.]]>
<![CDATA[PENDAMPINGAN USAHA KUE KERING MELALUI PENGEMASAN PRODUK DAN PEMASARAN DIGITAL ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2021): Volume 2 Nomor 3 Tahun 2021 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/cdj.v2i3.2568
<![CDATA[Seiring dengan Kemajuan teknologi menyebabkan masyarakat cenderung mencari produk yang diinginkan melalui media sosial. Saat ini media sosial adalah platform yang paling efektif untuk berinteraksi dengan pelanggan. Salah satu cara menarik pelanggan melalui media sosial adalah dengan menampilkan foto produk dengan kemasan yang cantik. Kegiatan PKM Pengembangan usaha kue kering bertujuan untuk membantu meningkatkan penghasilan masyarakat yang masih menggantungkan hidupnya pada industri rumah tangga ini.Melalui kegiatan ini diharapkan pengetahuan dan keterampilan pelaku usaha dapat meningkat sehingga dapat memunculkan kreativitas dalam menjalankan usahanya. Pelaku usaha dibekali pengetahuan mengenai cara pengemasan produk agar terlihat menarik dan pemasaran online agar pelanggan dapat mengakses informasi mengenai produk kue kering. Kegiatan ini menunjukkan hasil adanya peningkatan dari aspek pengemasan produk dan pemasaran digital melalui Instagram marketing.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v1i2.27
<![CDATA[Kemakmuran pemegang saham akan tercermin dari nilai perusahaan. Hal tersebut mendorong perusahaan untuk melakukan inovasi baru untuk meningkatkan nilai perusahaan karena dapat menggambarkan kondisi perusahaan yang sebenarnya. Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital, Profitability, dan Firm Size terhadap Nilai Perusahaan perusahaan yang tercatat di indeks Kompas 100 Bursa Efek Indonesia tahun 2013-2017. Sampel yang digunakan dalam penelitian ini sebanyak 44 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Data yang diperoleh dianalisis dengan alat SPSS untuk mengetahui sejauh mana hubungan korelasional antara variabel dependen dan regressor. Hasil penelitian menunjukkan bahwa modal intelektual dan profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v2i1.46
<![CDATA[Auditor berperan penting dalam menilai kewajaran penyajian laporan keuangan. Dalam menjalankan tugasnya, auditor dihadapkan pada tekanan untuk mempertahankan sikap independen. Manajemen dapat memutuskan untuk mengganti auditor jika terjadi ketidaksepakatan tentang pelaporan keuangan. Penelitian ini bertujuan menemukan faktor-faktor yang memengaruhi auditor switching pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2014 sampai dengan tahun 2018. Jenis penelitian adalah penelitian asosiatif. Seleksi sampel menggunakan purposive sampling sehingga diperoleh 127 perusahaan. Analisis data menggunakan regresi logistik. Hasil pengujian menemukan ukuran perusahaan berpengaruh positif terhadap auditor switching, pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan reputasi auditor berpengaruh positif terhadap auditor switching,]]>
<![CDATA[PENGARUH INTENSITAS ASET BIOLOGIS, KUALITAS AUDIT, DAN FIRM SIZE TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA SEKTOR AGRIKULTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v2i2.72
<![CDATA[The financial statements reflect the company's position so that it can assist the user in analyzing the company's performance. Accounting policies related to biological assets should be presented so that users can understand transactions and performance of biological assets. This study aims to examine the effect of biological asset intensity, audit quality, and firm size on the disclosure of biological assets. This type of research is associative research. The population in this study were 24 companies in the agricultural sector on the Indonesia Stock Exchange from 2014 to 2018. The research sample was 14 companies determined by the purposive sampling method. The data analysis technique used multiple linear regression analysis. The test results show that the intensity of biological assets and firm size have a positive effect on the disclosure of biological assets, while audit quality has no effect on the disclosure of biological assets]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN, STRUKTUR MODAL, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN ]]>
<![CDATA[Kusuma Indawati Halim]]>;
<![CDATA[Veronica Olivia]]>;
<![CDATA[Novianty Novianty]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i1.85
<![CDATA[Profitability is an important factor related to financial decision making. The higher the profitability of the company, the greater the level of investor confidence in the company. This study aims to determine the effect of environmental performance, capital structure, and working capital turnover on profitability in mining sector companies on the Indonesia Stock Exchange with the 2016-2020 research period. The population is 47 companies with a sample of 16 companies determined using the purposive sampling method. The data analysis technique used multiple linear regression analysis. Data processing uses SPSS version 26. The test results show that environmental performance has no effect on profitability, while capital structure and working capital turnover have a positive effect on profitability. The coefficient of determination shows that the independent variable in explaining the dependent variable is only 13.5 percent, while 86.5 percent is influenced by other factors which is not examined in this study]]>
<![CDATA[PENGARUH ARUS KAS OPERASI, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[kusuma Indawati Halim]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v4i1.2086
<![CDATA[The principle of conservatism assumes that when choosing between two or more generally accepted accounting techniques, a preference is shown for the choice that has the least favorable impact on shareholder equity. This study attempts to determine the impact of operating cash flow, company growth, leverage, and profitability on accounting conservatism. The population in this study were 52 companies in the consumer goods industry sector on the Indonesia Stock Exchange for the period 2014 to 2018. Sample selection was using purposive sampling and obtained a sample of 36 companies. This type of research is quantitative research. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, F test, and t test. The test was carried out using the SPSS 22 program. The partial test results show that operating cash flow, company growth, and profitability partially have a positive impact on accounting conservatism, but leverage has no impact on accounting conservatism.]]>
<![CDATA[PENGARUH CASH HOLDINGS, GROWTH OPPORTUNITY, DAN PROFITABILITY TERHADAP FIRM VALUE ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v11i1.1072
<![CDATA[Nilai perusahaan ditentukan oleh keberhasilan perusahaan dalam menjalankan usahanya, yang seringkali dikaitkan dengan harga saham. Memaksimalkan nilai perusahaan penting untuk bisnis, karena identik dengan memaksimalkan keuntungan. Untuk meningkatkan nilai perusahaan, penting untuk mengenali faktor-faktor yang mempengaruhi harga saham pasar perusahaan. Perusahaan yang memiliki harga saham yang tinggi mengindikasikan bahwa nilai perusahaan juga tinggi. Motivasi penelitian ini adalah untuk mengetahui pengaruh cash holdings, growth opportunity, dan profitabilitas terhadap nilai perusahaan pada perusahaan yang tergabung dalam Indeks LQ45 Bursa Efek Indonesia, selama 5 tahun dari 2015 sampai 2019. Sampel penelitian dipilih dengan teknik purposive sampling, sehingga menghasilkan sampel sebanyak 24 perusahaan. Metode analisis data penelitian dengan pendekatan kuantitatif dengan pengujian hipotesis yang dilakukan dengan SPSS versi 24. Analisis regresi berganda ditujukan untuk menguji hubungan variabel independen dan variabel dependen. Temuan penelitian memperlihatkan cash holdings dan profitability memiliki dampak positif terhadap nilai perusahaan, tetapi growth opportunity memiliki dampak negatif terhadap nilai perusahaan.]]>
<![CDATA[ANALISIS PENGARUH CAPITAL INTENSITY, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v3i2.169
<![CDATA[Applying accounting conservatism correctly will strengthen the dependability of financial reports and enabling stakeholders to use them as a decision-making tool. The advantage of accounting conservatism is that it might give a signal that encourages investors to exercise caution. The purpose of this study was to examine the impact of capital intensity, growth opportunity, and leverage on accounting conservatism. Measurement of the variable capital intensity by means of a comparison of total assets with operating income. The growth opportunity variable is measured using the market/book value of equity, while the leverage variable is measured using a ratio of total debt to total assets. This type of research is a quantitative association study. The research object is aimed at companies that are members of the LQ45 index on the Indonesia Stock Exchange, with a total population of 45 companies. Determination of the sample of this study using porposive sampling method and obtained a sample of 20 companies. Methods of data analysis using multiple linear regression analysis. The test results prove that capital intensity and leverage have a positive effect on accounting conservatism, while growth opportunities have no effect on accounting conservatism]]>
<![CDATA[PENDAMPINGAN PERANCANGAN DAN PENYUSUNAN LAPORAN KEUANGAN DENGAN APLIKASI AKUNTANSI EXCEL ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v3i2.238
<![CDATA[The excel accounting application allowed business users to record and process data to produce reports on the performance of business activities. Users can define special formulas to calculate and present reports either monthly, quarterly, semi-annually and annually. This application is very helpful for business users to present information accurately and quickly. The purpose of this community service is to increase the knowledge of partners regarding the excel's calculation functions and the process of preparing financial statements by utilizing the excel accounting application. The implementation of this activities begins with observations and questions and answers. The design of the excel accounting application will then be developed, mentoring activities will follow, and the evaluation of the application's outcomes will come last. The outcomes of this community activity improve the partners' understanding of excel's calculation functions and the value of business management by utilizing excel accounting applications. It is now simpler for partners to enter data while presenting financial reports in a timely and accurate manner]]>
