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All Journal JURNAL PENGABDI Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL AKUNTANSI Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Medikonis Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 Jurnal Masyarakat Madani Indonesia Jurnal Umum Pengabdian Masyarakat (JUPEMAS) Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Asmara IJBAE Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen
Karunia Zuraidaning Tyas
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Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.125

Abstract

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.
Peningkatan Kreatifitas Mahasiswa Melalui Workshop Pembuatan Hampers Sebagai Implementasi Program Wirausaha Merdeka Karunia Zuraidaning Tyas; Supriatin, Dyah; Handayani, Juli; Devi Yuliana Sari
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2025): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v6i2.48900

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kreativitas dan jiwa kewirausahaan mahasiswa melalui workshop pembuatan hampers sebagai bagian dari implementasi Program Wirausaha Merdeka. Workshop dilaksanakan selama satu hari yang diikuti oleh peserta mahasiswa dan umum secara interaktif. Materi yang diberikan meliputi pemilihan bahan, teknik merangkai hampers, hingga pengenalan strategi pemasaran sederhana.  Hasil  evaluasi  menunjukkan  bahwa:  68% peserta mengalami  peningkatan pemahaman dalam teknik pengemasan dan desain hampers, 63% merasa lebih percaya diri untuk memulai usaha kecil berbasis produk kreatif, 60% menyatakan tertarik mengembangkan hampers sebagai peluang usaha, baik secara individu maupun kelompok. Selain itu, 57% peserta menunjukkan peningkatan kreativitas dalam menata dan mengemas hampers secara  estetik.  Hasil  ini  menunjukkan  bahwa  workshop  singkat  ini  mampu memberikan dampak positif dalam menumbuhkan keterampilan praktis sekaligus membangun  semangat  berwirausaha mahasiswa melalui  produk kreatif yang memiliki potensi jual.
Business Forecasting Analysis at Aneka Tambang Zuraidaning Tyas, Karunia
Perwira Journal of Economics & Business Vol 2 No 1 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.81

Abstract

Penelitian ini bertujuan untuk mengetahui peramalan penjualan tahun 2017–2019 berdasarkan penjualan tahun 2014 – 2016. Untuk memenuhi kebutuhan konsumen, manajemen perusahaan membuat peramalan. Dengan peramalan, maka perusahaan dapat mencapai tujuan dan mengambil keputusan dalam produksinya, namun dalam kegiatan peramalan memerlukan penerapan metode, hal ini bertujuan untuk dapat mengetahui permintaan yang akan datang dan meminimalkan kesalahan peramalan. Berdasarkan hasil peramalan, pada tahun 2017, Antam akan menghasilkan penjualan sebesar Rp. 9.371.761.984.000, tahun 2018 sebesar Rp. 9.214.576.894.500, dan pada tahun 2019 sebesar Rp. 9.057.391.805000. Berdasarkan hasil perhitungan PBV, saham perseroan dipasarkan sebesar 0,85 kali pada tahun 2014, 0,46 kali pada tahun 2015, dan 1,16 kali pada tahun 2015 dibandingkan dengan nilai bukunya
Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada PT Adaro Minerals Indonesia Tbk yang Terdaftar Di Bursa Efek Indonesia (BEI) Zuraidaning Tyas, Karunia; Dewanty, Amalia Rahmayang; Sechan, Cathalina; Mukharomah, Indri Nur
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.172

Abstract

Analysis of financial statements is necessary for the company to assess the performance of the company and to compare the condition of the company from the previous year. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is useful for analyzing the use of resources owned and to support the company's activities. There are several types of activity ratios that are used as a measuring tool to determine the company's ability to use its assets, namely the turnover of total assets, the turnover of working capital, the turnover of fixed assets, the turnover of inventory, and the turnover of receivables. Based on the results of the calculation of the activity ratio in PT. Adaro Minerals Indonesia Tbk shows that there was an increase in all types of ratios in 2020 to 2021, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be a vigilance of the company to always improve performance and have high competitiveness
SOCIAL IMPACT OF THE DEVELOPMENT OF GREAT GENERAL SOEDIRMAN AIRPORT ON THE COMMUNITY OF KEMANGKON VILLAGE BUKATEJA SUB-DISTRICT Tyas, Karunia Zuraidaning; Darmawan, Almas Rifqi; Pangestu, Retno; Suwali, Suwali
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.267

Abstract

The existence of an airport serves as a crucial facility for a region. It can also be an economic and social opportunity for the surrounding community. The Great General Soedirman Airport construction project commenced in 2018 on the site that formerly served as a military airbase for the Indonesian Air Force. This development is anticipated to have significant effects on the community in Bukateja, Purbalingga Regency. The research conducted in a qualitative descriptive. Both primary and secondary data were utilized in this study. Primary data were obtained through interviews with respondents meeting the specified criteria. The research findings reveal both positive and negative impacts experienced by the community. Positive impacts are evident in the economic activities flourishing within the community of Bukateja Subdistrict. Conversely, negative impacts are observed in the social aspect, with communities experiencing cultural exchanges and an increase in residential density.
PENGUKURAN KINERJA KEUANGAN MENGGUNAKAN ANALISIS RASIO AKTIVITAS PADA PT WAHANA SEMESTA BANYUMAS Anggar, Anastasia; Tyas, Karunia Zuraidaning; Sepriati
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.333

Abstract

Financial performance is one of the most important things in a company-related business world, both internally and externally. In assessing the performance of a company, financial reports are one of the keys. From this element of financial statements, company management can carry out a financial ratio analysis. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is used to measure the efficiency level of the utilization of the company's resources or to assess the company's ability to carry out its activities Based on the results of the calculation of the activity ratio at PT. Wahana Semesta Banyumas shows that there has been an increase in several types of ratios from 2021 to 2022, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be the vigilance of the company to continuously improve performance and have high competitiveness.  
PELATIHAN MANAJEMEN USAHA DAN KEUANGAN KARYAWAN KOPERASI SIMPAN PINJAM Zuraidaning Tyas, Karunia; Afifah, Hana; Handayani, Juli; Anggarkusuma Arofah, Anastasia; Budi Wirawan, Nugroho
Perwira Journal of Community Development Vol 2 No 2 (2022)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v2i2.73

Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi simpan pinjam. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankanfungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan Pengabdian dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakandengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan Pengabdian terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di koperasi simpan pinjam.
SOSIALISASI PEMAHAMAN PERENCANAAN KEUANGAN PRIBADI DAN INVESTASI PEMULA BAGI SISWA SMK N 1 KEJOBONG Wirawan, Nugroho Budi; Fitriana, Aning; Arofah, Anastasia Anngarkusuma; Tyas, Karunia Zuraidaning
Perwira Journal of Community Development Vol 5 No 1 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i1.482

Abstract

Perencanaan keuangan pribadi dan pemahaman investasi menjadi kebutuhan yang semakin mendesak di era modern ini, terutama bagi generasi muda. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dirancang secara sistematis untuk memastikan bahwa siswa SMA sederajat mendapatkan pemahaman yang mendalam tentang perencanaan keuangan pribadi dan investasi pemula. Kegiatan pengabdian kepada masyarakat ini berlangsung di Auditorium UNPERBA pada tanggal 16 September 2024, diikuti oleh siswa-siswi SMK N 1 Kejobong, Kabupaten Purbalingga. Metode ini meliputi pendekatan kualitatif dan kuantitatif, sosialisasi dan edukasi, penggunaan studi kasus, penyusunan modul edukasi, monitoring dan evaluasi serta pendampingan. Hasil kegiatan pengabdian ini dapat meningkatkan keterampilan siswa dalam menyusun anggaran bulanan sebesar 50%, pemahaman pentingnya menabung sebesar 35%, perbedaan tabungan dan investasi sebesar 55%, pemahaman mengenai diversifikasi investasi sebesar 50%, kesadaran akan risiko investasi sebesar 50%,, dan minta untuk mencoba investasi siswa SMA sederajat sebesar 50%.
PELATIHAN MANAJEMEN KEUANGAN BAGI PELAKU UMKM PASCA PANDEMI COVID 19 Zuraidaning Tyas, Karunia; Fitriana, Aning; Supriatin, Dyah; Wirawan, Nugroho Budi
Jurnal Umum Pengabdian Masyarakat Vol 2 No 1 (2023): Jurnal Umum Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jupemas.v2i1.75

Abstract

Pengabdian kepada masyarakat ini dilakukan dengan diadakan pelatihan dan pendampingan terkait manajemen keuangan pada UMKM di Desa Onje Kecamatan Mrebet, Kabupaten Purbalingga. Peserta pelatihan terdiri dari 15 pelaku usaha UMKM. Pengabdian ini dimotivasi karena sebagian besar praktik manajemen pada UMKM masih menganut pola manajemen tradisional. Saat ini kemampuan dan pengetahuan terkait keuangan para usaha kecil masih minim. Metode kegiatan pengabdian masyarakat ini terdiri Ceramah, tanya jawab dikusi, demonstrasi dan praktik. Hasil kegiatan pengabdian kepada masyarakat dari materi yang diberikan kepada pelaku UMKM di desa Onje mereka menjadi lebih paham mengenai manajemen keuangan seperti membuat laporan keuangan sederhana untuk mengelola usahanya.
FINTECH DALAM PEMBERDAYAAN USAHA PEREMPUAN: MEMPERKUAT IMPLEMENTASI GREEN INNOVATION DAN GREEN ACCOUNTING UNTUK KEBERLANJUTAN BISNIS Fitriana, Aning; Tyas, Karunia Zuraidaning; Wahyuningsih, Esti
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4399

Abstract

Abstract— Limited digital financial knowledge, restricted access to technology, and low adoption of Green Accounting and Green Innovation practices remain significant obstacles to the sustainable success of female entrepreneurs. Limited access to external funding further complicates the adoption of environmentally friendly business practices in rural areas. This research focuses on how Fintech helps enhance the adoption of Green Innovation and Green Accounting, thereby improving business sustainability for women-owned micro, small, and medium enterprises (MSMEs). The distinctiveness of this research lies in its positioning of Fintech as an essential enabler of women's economic empowerment. It also presents a comprehensive framework that links digital financial services with sustainable management practices, an area that has yet to be thoroughly investigated. Data was gathered through a quantitative research method from a survey involving 100 female entrepreneurs in the historical Banyumas area. The data were examined through Structural Equation Modeling (SEM) utilizing SmartPLS. The study indicates that both Green Innovation and Green Accounting significantly contribute to promoting corporate sustainability. Moreover, although Fintech does not influence the effect of Green Innovation, it does influence the relationship between Green Accounting and sustainability. This study contributes to the existing literature on sustainability by integrating perspectives on sustainability, eco-friendly practices, and digital finance within a framework focused on gender in micro, small, and medium enterprises (MSMEs). The results emphasize the importance of focusing on digital financial literacy, developing Fintech-driven environmental reporting, and establishing capacity-building initiatives to encourage sustainable business practices among women entrepreneurs. Keywords: Fintech; Women; Green Innovation; Green Accounting; Business Sustainability
Co-Authors Abdul Nur Fansyah Almas Rifqi Darmawan Amalia Rahmayang Dewanty Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Anastasia Anngarkusuma Arofah Andjani, Naumi Talita Anggar, Anastasia Anggarkusuma Arofah, Anastasia Aning Fitriana Aning Fitriana Arin Laraswati Arofah, Anastasia Anngarkusuma Azalia, Inez Irma Bobi Rachman Budi Wirawan, Nugroho Cathalina Sechan Destin Alfianika Maharani Devi Yuliana Sari Devi Yuliana Sari Dewanty, Amalia Rahmayang Dyah Supriatin Fathonah, Isnan Fitriana, Aning Fitriyanti Alfianika Fitriyanti Fitriyanti Fitriyanti Hana Afifah Hana Afifah, Hana Hasibuan, Reza Rahmadi Helliyana Saputeri Indri Nur Mukharomah Juli Handayani Lestari, Melia Ayu Maulana, Chusen Melia Ayu Lestari Mukharomah, Indri Nur Nasiroh, Siti Nugroho Budi Wirawan Nugroho Budi Wirawan Pangestu, Retno Putri, Erwinda Destriana Putri, Rias Amita Retno Pangestu Sechan, Cathalina Sepriati Sepriati Setianingrum, Mei Shella Rizqi Arfianti, Shella Rizqi Supriatin, Dyah Suwali Syaiful Anwar, Agus Setiadi, Suwali, Ummi Auliya Tusa'adah Vita Nur Fadhilah Wahyuningsih, Esti Wijaya Kusuma Wirawan , Nugroho Budi Wirawan, Nugroho Budi Yuliasari, Diajeng Indah