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All Journal RJABM (Research Journal of Accounting and Business Management) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS PESHUM
Ros Nirwana
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Ros Nirwana; Elfreda Aplonia Lau; Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.569 KB) | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
SOSIALISASI PEMANFAATAN LINKEDIN UNTUK MENINGKATKAN KESIAPAN KARIER MAHASISWA STIE PANCASETIA Jakiroh, Jakiroh; Sriyunia Anizar; Muhammad Hardika Fatih; Endah Sri Bintari; Ros Nirwana
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 5 (2025): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i5.3082

Abstract

Pengabdian ini bertujuan untuk meningkatkan kesiapan karier mahasiswa STIE Pancasetia melalui sosialisasi dan pendampingan pemanfaatan platform LinkedIn sebagai media profesional dalam membangun personal branding dan jejaring karier digital. Metode pengabdian yang digunakan adalah pendekatan partisipatif dengan tahapan persiapan, pelaksanaan, dan evaluasi yang melibatkan 42 mahasiswa dari berbagai program studi. Kegiatan dilakukan melalui sosialisasi, pemaparan materi, praktik langsung pembuatan dan optimalisasi akun LinkedIn, serta evaluasi menggunakan pre-test dan post-test. Hasil pengabdian menunjukkan adanya peningkatan signifikan pada pemahaman dan keterampilan mahasiswa dalam menggunakan LinkedIn, dengan rata-rata skor meningkat dari 42,2% menjadi 84,6%. Mahasiswa mampu menampilkan profil profesional yang lengkap dan menarik, serta memahami strategi membangun personal branding digital. Simpulan kegiatan ini adalah bahwa sosialisasi pemanfaatan LinkedIn terbukti efektif dalam meningkatkan kesiapan karier mahasiswa dan memperkuat kompetensi mereka menghadapi persaingan dunia kerja berbasis digital.   Kata Kunci: Linkedin, Personal Branding, Kesiapan Karier, Mahasiswa, Employability
Karakteristik Keuangan dan Audit Delay Bukti Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Kent Jefferson Hartanto; Nida Putri Rahmayanti; Ros Nirwana
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.17584

Abstract

This study aims to examine the effect of profitability, solvency, company size, and liquidity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Audit delay reflects the timeliness of audited financial reporting, which is crucial for decision-making by investors and stakeholders. This research uses a quantitative approach with a causal associative design. The population consists of manufacturing companies listed on the IDX, and the sample was selected using purposive sampling, resulting in 25 companies with 100 observations. The data used are secondary data obtained from annual financial reports, and the analysis method employed is panel data regression using STATA 17.The results show that, simultaneously, profitability, solvency, company size, and liquidity have a significant effect on audit delay. However, partially, only solvency has a significant positive effect on audit delay, while profitability, company size, and liquidity do not have a significant effect. This indicates that companies with higher levels of debt tend to require longer audit processes due to increased audit complexity and financial risk.In conclusion, audit delay is more influenced by the financial risk of the company, particularly solvency, rather than profitability, company size, or liquidity. This study contributes to the literature by providing empirical evidence on factors affecting audit delay and can be used as a reference for companies, auditors, and investors in improving the timeliness of financial reporting.
Co-Authors Elfreda Aplonia Lau Endah Sri Bintari Hardika Muhammad Fatih Jakiroh Kent Jefferson Hartanto Nida Putri Rahmayanti Sriyunia Anizar Umi Kulsum