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All Journal Jurnal Equity Ekonomi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Jurnal Syntax Transformation Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Trilogi Accounting & Business Research
Retna Sari
Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERGANTIAN MANAJEMEN TERHADAP ROTASI AUDITOR Olivia Ananda Agita; Retna Sari
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1286

Abstract

This research purpose to find out empirically the effect of audit opinion, financial distress, and management change on auditors rotation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. This research is a type of quantitative research that uses secondary data from company reports. This study used a sample of 177 companies. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of data analysis show that audit opinion, financial distress, and management change have no effect on auditor rotation.Keywords: Audit Opinion, Financial Distress, Management Turnover, Auditor Rotation
Analisis Determinasi Opini Audit Going Concern Alfan Harun; Wisnu Julianto; Retna Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.389

Abstract

This study is quantitative research to determine the influence of financial distress, debt default, audit tenure against going concern audit opinion. The data collected was secondary data by documentation and literature study. The population of this study is manufactur companies listed in Indonesia Stock Exchange during 2015 – 2018. The sample of this study is 272 chosen by simple random sampling method. The research used logistic regression analysis method. The results of this study showed that financial distress, debt default and audit tenure has no influence against going concern audit opinion. Keywords : Going Concern Audit Opinion, Financial Distress, Debt Default, Audit Tenure
The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality Kinanti Putri Nasuci; Retna Sari; Ratna Hindria Dyah Pita Sari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.391

Abstract

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation
PENGOLAHAN LIMBAH BIOMASSA SERBU PENGOLAHAN LIMBAH BIOMASSA SERBUK GERGAJI KAYU DAN SAMPAH DAUN MENJADI BRIKET AROMATIK SEREH UNTUK MASYARAKAT KRUKUT KOTA DEPOK Sri Sulasminingsih; Fahrudin Fahrudin; Tatik Juwariyah; Retna Sari
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 3 (2023): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v6i3.27431

Abstract

The Community Partnership Program (PKM) is implemented at the Waste Bank through the use of wood sawdustand leaf waste into aromatic lemongrass briquette products. The results of observations carried out in thecommunity environment aimed at community service programs still found leaf litter in house yards. The habit thatpeople often have with scattered leaf waste is burning it, thus having a negative effect on the environment. The aimof this activity is to apply technology by processing wood sawdust waste with leaf waste as material for makingbiomass briquettes. The process of making briquettes is carried out by applying processing technology that is simpleand easy to apply to the target communities for community partnership program activities. The service method iscarried out in the form of counseling, discussion and practice which begins with the process of burning leaf wasteand wood sawdust, then crushing, pounding, and sieving, then mixing with starch and molding and drying processesusing sunlight. The results achieved from this activity, a good briquette making process can be carried out that willhave uniform shape. The addition of lemongrass leaves is an innovation in making these briquettes, so that it can beused as an alternative solution for utilizing biomass waste to make briquette products with aromatic lemongrass.This activity can have a positive impact on the environment as well as an effort to improve the community's economy. ABSTRAKProgram Kemitraan Masyarakat (PKM) dilaksanakan pada Bank Sampah melalui pemanfaatan serbuk gergaji kayudan sampah daun menjadi produk briket aromatik sereh. Hasil observasi yang dilakukan pada lingkunganmasyarakat pada sasaran program pengabdian kepada masyarakat masih ditemukan sampah daun padapekarangan rumah. Kebiasaan yang sering dilakukan masyarakat terhadap sampah daun yang berserakan adalahdibakar, dengan demikian memberi efek negatif bagi lingkungan. Tujuan kegiatan ini adalah melakukan penerapanteknologi melalui pengolahan limbah serbuk gergaji kayu dengan sampah daun sebagai bahan pembuatan briketbiomassa. Proses pembuatan briket dilakukan dengan penerapan teknologi pengolahan yang sederhana dan mudahditerapkan pada masyarakat sasaran kegiatan program kemitraan masyarakat. Metode pengabdian dilaksanakandalam bentuk penyuluhan, diskusi, dan praktik yang diawali dengan proses pembakaran sampah daun dan serbukgergaji kayu, selanjutnya dilakukan penghancuran dan penumbukan serta pengayakan, kemudian dicampur dengankanji dan dilakukan proses pencetakan serta pengeringan dengan memanfaatkan sinar matahari.. Hasil yangdicapai dari kegiatan ini dapat dilakukan proses pembuatan briket yang baik akan memiliki keseragaman bentuk,penambahan daun sereh menjadi inovasi dalam pembuatan briket ini, sehingga dapat dijadikan sebagai alternatifsolusi pemanfaatan limbah biomassa sebagai pembuatan produk briket dengan aromatic sereh. Kegiatan ini dapatmemberi dampak positif terhadap lingkungan sekaligus sebagai upaya peningkatan ekonomi masyarakat.
Co-Authors Ahmad Sulaiman Alfan Harun Dianwicaksih Arieftiara Erna Hernawati Fahrudin Fahrudin Fais Muta'as Sidiq Kinanti Putri Nasuci Lidya Primta Surbakti Masripah Mira Rahmi Olivia Ananda Agita Ratna Hindria Dyah Pita Sari Rubiyah Al’adawiah Sri Sulasminingsih Tatik Juwariyah Wisnu Julianto Yoyoh Guritno