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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Manajemen dan Bisnis (Performa) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Charity : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Akademisi eProceedings of Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Penelitian Pendidikan Indonesia Jurnal manajemen dan bisnis (Performa)
Ajeng Luthfiyatul Farida
Universitas Telkom
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMANFAATAN E-WALLET, INVESTASI DIGITAL, DAN KEAMANAN TRANSAKSI BAGI GURU DAN LEMBAGA PENDIDIKAN Ajeng Luthfiyatul Farida; Putri Fariska; Farida Titik Kristanti; Dwi Fitrizal Salim
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 6 (2025): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i6.3196

Abstract

Pengabdian ini bertujuan untuk meningkatkan literasi keuangan digital bagi guru dan lembaga pendidikan melalui pemanfaatan e-wallet, pengenalan investasi digital, serta penguatan keamanan transaksi. Metode pengabdian menggunakan pendekatan participatory learning yang mencakup sosialisasi literasi keuangan digital, pelatihan praktik penggunaan aplikasi, simulasi transaksi, diskusi studi kasus, serta evaluasi kegiatan melalui kuesioner skala Likert dan pertanyaan terbuka. Hasil kegiatan menunjukkan bahwa 92% peserta memahami tujuan pengabdian, 90% menilai materi relevan dengan kebutuhan, dan seluruh peserta merasakan peningkatan pengetahuan mengenai penggunaan e-wallet, investasi digital, serta praktik keamanan transaksi. Simpulan, bahwa pelatihan berbasis partisipatif efektif dalam meningkatkan kemampuan guru memanfaatkan layanan keuangan digital secara produktif dan aman, serta mendorong lembaga pendidikan untuk mengadopsi sistem keuangan digital secara lebih optimal.  
Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size Ajeng Luthfiyatul Farida; Putri Fariska Sugesti
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v6i1.386

Abstract

Profit can show the information to the public in making investment decisions. The motivation of management to practice earnings management is to attract external parties, one of which is investors by increasing profits (income creating) and tax motivation by decreasing profits (income decreasing). This study aims to determine the effect of financial distress, tax planning, audit quality, and public accountant firm size on earnings management in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period simultaneously or partially. The sample used was purposive sampling from 29 samples with 145 observational data. The method used panel data regression analysis. The results showed that financial distress positively affects earnings management, meaning that when a company is in a financial distress condition, it tends to practice earnings management to make better financial statements. While tax planning and audit quality do not affect earnings management, the size of public accountant firms has a negative effect on earnings management.
Pelatihan Terpadu Manajemen Usaha bagi Pengelola Koperasi untuk Meningkatkan Kinerja dan Kemandirian Ekonomi Teguh Iman Santoso; Ajeng Luthfiyatul Farida; Fauzan Aziz; Galuh Tresna Murti
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 2 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i2.1845

Abstract

Koperasi merupakan salah satu instrumen penting dalam meningkatkan kemandirian ekonomi masyarakat. Namun, pengelolaan koperasi masih menghadapi kendala dalam manajemen usaha, keterbatasan modal, dan literasi ekonomi yang terbatas, sehingga kinerja koperasi belum optimal. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pengelola Koperasi Merah Putih Kelurahan Pasir Kaliki melalui pelatihan terpadu manajemen usaha, sehingga meningkatkan kinerja dan kemandirian ekonomi anggota. Pelatihan dilaksanakan pada 17, 19, 24, 26 Desember 2025 dan 5 Januari 2026, bertempat di Aula Kantor Pasir Kaliki, Jl. Padjajaran (Samping GOR Padjajaran). Metode yang digunakan meliputi workshop, praktik langsung, pendampingan intensif, dan evaluasi berkelanjutan. Hasil yang diharapkan adalah peningkatan kemampuan pengelola dalam manajemen usaha, efisiensi operasional koperasi, serta kemandirian ekonomi anggota. Kegiatan ini memberikan model pelatihan yang dapat direplikasi di koperasi lain untuk meningkatkan kualitas manajemen dan keberlanjutan ekonomi.
The Effect of Leverage, Firm Size, and Audit Opinion on Audit Delay in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange (2020–2024) Devina Ardelia Ramdhani; Ajeng Luthfiyatul Farida
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countrie
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11624

Abstract

The timely submission of audited financial statements is a critical aspect of ensuring the relevance of financial information to stakeholders. However, some companies still experience audit delays, making it necessary to investigate the factors that influence them. This study aims to analyze the effects of leverage, firm size, and audit opinion on audit delays among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and independent auditors’ reports. The research sample consists of 44 companies with a total of 220 observations selected using purposive sampling. Data analysis was performed using multiple linear regression with IBM SPSS Statistics version 27, including descriptive statistical analysis, classical assumption tests, the coefficient of determination test, the simultaneous test (F-test), and the partial test (t-test). The results of the study indicate that, when considered individually, leverage, firm size, and audit opinion do not have a significant effect on audit delay. However, when considered simultaneously, these three variables have a significant effect on audit delay. These findings provide empirical evidence that audit delay is influenced by a combination of firm characteristics; therefore, future research should consider other variables to improve the model’s ability to explain audit delay.
Co-Authors Adyra Budayawanti Agung Kurniawan Agung, Restu Alfianto, Mohammad Alif Annisa Nurbaiti Azarine, Nadya Salsabila Azzam, Afghan Adillah Christiadi, Henry Chusnah, Afiyah Conidia Asih Prastiwi Dedik Nur Triyanto Desyi Erawati Devina Ardelia Ramdhani Dhian Wahyuni Dini Wahjoe Hapsari Dirrie Nabhila Ginting Dudi Pratomo Dwi Fitrizal Salim Dwi Fitrizal Salim Dwipa Nusantara Al-Farisi Elly Suryani, Elly Farida Titik Kristanti Fauzan Aziz Fitri Fadilla Habibie, Fauzan Hakim, Muhammad Rafif Ramadhani Herdy Rahmat Maulana Martin Isma, Andi Haykal Pasha Koenta Adji Koerniawan KURNIA KURNIA, KURNIA M. Malik Akbar Rohandi Melinda, Rayi Hana Mochamad Malik Akbar Rohandi Muhamad Luthfi Ihsanny Muhammad Farhan Munawar Munawar Nabila, Dien Aulia Namira Permata Negara, Mushof Murottal Nata Noordiansyah, Hamzah Triwahyu Nuraeni, Neli Pandia, Raymond Egia Pramana Putra Prastiwi, Conidia Asih Putri Fariska Sugestie Rahmadani, Rafiansyah Raihanun, Ratih Ratih Kumala Razanah Husna Muthmainnah Sagara, Ekki Prasetya Saraswati, Sri Sudrajat, Asep Sutarman Teguh Iman Santoso Veronica Friani Habeahan Virza Dwi Irziana Wahdan Arum Inawati Willy Sri Yuliandhari