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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
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Pengaruh Red Flags, Skeptisme Profesional, Pengalaman Audit, dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Muhammad Hirza Alby; Indah Rahayu Lestari
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.202

Abstract

This study aims to determine the Effect of Red Flags, Professional Skepticism, Audit Experience, Independence on Auditor's Ability to Detect Fraud in Auditors at Public Accounting Firms in the Jakarta Region. The data sampling technique was through direct questionnaire distribution to respondents using the convenience sampling method. The population in this study were auditors working in 274 Public Accounting Firms by distributing questionnaires to 150 respondents, while 74 respondents responded as samples in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the red flags variable has a positive and significant effect on the auditor's ability to detect fraud, while professional skepticism, audit experience and independence do not affect the auditor's ability to detect fraud.
Penerapan model pembelajaran collaborative learning untuk mata kuliah sistem enterprise dengan menggunakan game simulasi bisnis MonsoonSIM Santika, Reva Ragam; Meidiyustiani, Rinny; Lestari, Indah Rahayu; Kusumawardhany, Nidya; Sakti, Dolly Virgian Shaka Yudha
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30382

Abstract

Abstrak Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa tentang integrasi antar departemen dalam sistem enterprise melalui simulasi MonsoonSIM. Latar belakang kegiatan ini adalah kebutuhan untuk memiliki pemahaman praktis tentang konsep-konsep sistem enterprise yang kompleks pada mahasiswa. Mitra sasaran dalam kegiatan ini adalah mahasiswa program studi sistem informasi, manajemen dan akuntansi dengan jumlah peserta sebanyak 6 tim, di mana setiap tim terdiri dari 5 mahasiswa. Metode pelaksanaan kegiatan merupakan rangkaian dari penerapan Collaborative learning di setiap tahapannya mulai dari identifikasi kebutuhan mitra sampai dengan diseminasi hasil. Penyusunan rencana kegiatan menggunakan kerangka SMART(specific, Measurable, Achievable, Relevant, Tim Bound).Hasil kegiatan menunjukkan peningkatan signifikan dalam skor rata-rata mahasiswa dari minggu pertama hingga minggu ketiga sekitar 13,57%, yang mengindikasikan peningkatan pemahaman mahasiswa tentang integrasi antar departemen, peningkatan kemampuan dalam pengambilan keputusan strategis dan kerja sama tim sehingga dapat peningkatan profitabilitas perusahaan Virtual. Kegiatan ini berhasil mencapai tujuan yang ditetapkan, yaitu meningkatkan pemahaman mahasiswa terutama dalam matakuliah Sistem Enterprise Kata kunci: sistem enterprise; pembelajaran kolaborasi; MonsoonSIM. Abstract This community service activity aims to enhance students' understanding of inter-departmental integration within an enterprise system through MonsoonSIM simulation. The background of this activity stems from the necessity for students to gain a practical understanding of complex enterprise system concepts. The target partners in this activity are students from the information systems, management, and accounting study programs, with a total of 6 participating teams, each consisting of 5 students. The activity's implementation method involves a series of collaborative learning applications at each stage, starting from partner needs identification to result dissemination. The activity plan was developed using the SMART framework (Specific, Measurable, Achievable, Relevant, Time-bound). The results of the activity show a significant increase in the students' average scores from the first week to the third week by approximately 13.57%, indicating an improved understanding of inter-departmental integration, enhanced skills in strategic decision-making and teamwork, thereby leading to increased profitability of the virtual company. This activity successfully achieved its stated objective of improving students' understanding, particularly in the Enterprise Systems courseSystems course Keywords: enterprise system; collaborative learning; MonsoonSIM.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024 Istiqomah Istiqomah; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1544

Abstract

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.
PELATIHAN AKUNTANSI DASAR SEBAGAI PENDEKATAN DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS PENGURUS KOPERASI SIMPAN PINJAM Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
Jurnal Padamu Negeri Vol. 2 No. 4 (2025): Oktober : Jurnal Padamu Negeri (JPN)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/pbedry71

Abstract

Savings and loan cooperatives play a vital Impact on enhancing the local economy, with a focus on rural and urban areas that lack adequate access to formal financial services. A major obstacle encountered by these entities is cooperatives is the need to manage their finances efficiently through a well-organized and transparent accounting system. Therefore, community service activities, including basic accounting training for partners, namely the managers of Localized cooperative financial institutions specializing in savings and credit in the neighborhood of cluster area GPE Estate, East Pamulang, are crucial for improving the managers' managerial capabilities, particularly in managing cooperative financial administration using accounting. The training implementation approach was participatory and collaborative, encompassing problem identification, field surveys, preparation of training materials, provision of training on accounting concepts and practices, and monitoring and evaluation activities. The evaluation results of the training activities showed an increase in partners' knowledge and skills in understanding and mastering accounting practices. This was evident in the increase in the average test score of participants, from 59.5 before the training to 79.7 after the training. This increase indicates a significant change in participants' understanding of the material presented. This situation indicates that the training activities have a positive impact on increasing transparency in cooperative financial management. By preparing more transparent and easy-to-understand financial reports, members gain greater trust and are encouraged to actively participate in cooperative management. This increased trust has the potential to reduce the potential for internal conflict and support the sustainability and stability of cooperative operations.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Ariansyah, Rega; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.205

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional, dan likuiditas terhadap kinerja keuangan dengan struktur modal sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia pada laporan keuangan periode 2017-2022. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA) dengan menggunakan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja keuangan, likuiditas tidak berpengaruh terhadap kinerja keuangan, dan struktur modal tidak mampu memoderasi hubungan ukuran perusahaan, kepemilikan institusional dan likuiditas terhadap kinerja keungan.
PENGARUH FINANCIAL DISTRESS, OPINION SHOPPING, DEBT DEFAULT DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN Fajrillah, Ravinda; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.206

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan komite audit terhadap opini audit going concern. Populasi dalam penelitian ini yaitu 85 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia 2018- 2022. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 50 perusahaan sebagai sampel penelitian. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif dan signfikan terhadap opini audit going concern, selain itu debt default berpengaruh positif terhadap opini audit going concern. Sedangkan opinion shopping dan komite audit tidak berpengaruh terhadap opini audit going concern.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Umur Perusahaan Terhadap Tax Avoidance Sangian, Angel Martasya; Lestari, Indah Rahayu
Journal of Current Research in Humanities, Social Sciences, and Business Vol. 2 No. 2 (2025): December
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/5s7djb69

Abstract

This research aims to determine the effect of profitability, leverage, sales growth, and firm age on tax avoidance. The population in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2020–2024 period, totaling 85 companies. The sampling technique used in this study is purposive sampling, which resulted in 45 companies as the sample. The data analysis technique used is multiple linear regression analysis with the assistance of SPSS version 22.0 software. The results of this study indicate that leverage has a positive and significant effect on tax avoidance. Meanwhile, profitability, sales growth, and firm age do not have a significant effect on tax avoidance.
Co-Authors Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra I Imelda Imelda Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Juninda Putri Kusumawardhany, Nidya Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Mia Laksmiwati Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rachmat Arief Rahayu Dwi Anggraini Retno Fuji Oktaviani Reva Ragam Santika Ricke Muriadi Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono