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All Journal International Journal of Environmental, Sustainability, and Social Science PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Eduvest - Journal of Universal Studies Journal of Sustainable Community Service Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal of Social Science and Community Service
Afly Yessie
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Veterinary

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Factors Affecting Dysfunctional Audit Behavior Afly YESSIE
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.84

Abstract

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control, Times budget pressure and professional commitment on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta region registered with the Indonesian Institute of Public Accountants (IAPI) in 2019 using the dissemination of questionnaires. The analytical instrument in this study is double regression. The results of this study indicate that turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized.
IMPLICATIONS OF COMMUNITY SERVICE: FINANCIAL STATEMENT PRESENTATION TRAINING FOR ACCOUNTING MGMP TEACHERS TANGERANG CITY Yessie, Afly; Indriawati, Fitri
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i3.681

Abstract

The purpose of this community service implication is to provide financial report presentation training for Tangerang City accounting MGMP teachers to increase knowledge and competency of financial accounting standards that apply in Indonesia. Implications of community service using direct experimental methods to determine the effectiveness of training. Collecting data through discussions and direct interviews to gain an understanding of teachers' perceptions and experiences. The results of this activity showed the success of increasing the knowledge and competence of teachers significantly. Teachers are more confident in teaching the presentation of financial reports in accordance with accounting standards applicable in Indonesia. An interactive and relevant teaching system provides broad knowledge and insight into the presentation of financial reports which is useful for teachers. Besides that, it improves practical skills that can be directly applied in teaching. The conclusion from the implications of this training, apart from increasing knowledge and competency for teachers, also contributes to improving the quality of accounting teaching and education in Tangerang City. The implications of training in presenting financial reports are very important to understand the use of accounting standards in Indonesia for industry.
PENINGKATAN KOMPETENSI PROFESIONAL GURU: PELATIHAN MENGEMBANGKAN BUKU AJAR AKUNTANSI BAGI GURU MGMP AKUNTANSI KOTA TANGERANG Indriawati, Fitri; Yessie, Afly; Mahroji, Mahroji
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v3i3.1250

Abstract

This training aims to enhance the core competencies of MGMP Accounting teachers in Tangerang City by improving their mastery of subject matter, structure, concepts, and scientific mindset that support the subjects they teach, and by creatively developing learning materials. The research used the direct experimental method, collecting data through observation, interviews, and documentation. The results showed that the training program successfully increased teachers' competence in mastering the material and developing teaching materials, demonstrated by the preparation of teaching material books. Additionally, qualitative results indicated that participants felt delighted and enthusiastic about the training program, recognizing the benefits and satisfaction with the interactive delivery method and relevant material. Although there were time constraints in preparing the book chapters, the training has proven to increase teachers' professional competence in developing teaching materials and improving the quality of accounting education in Tangerang City.
Dysfunctional Audit Behavior Determinants YESSIE, Afly
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.163

Abstract

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control and Times budget pressure on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta registered in Indonesian Institute of Public Accountants (IAPI) by using the dissemination of questionnaires. This study indicates that turnover intention, performance audit, and time budget pressure have a positive and significant effect on the dysfunctional audit behavior, while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing, the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment.
The Effect of Internal Control and Budget Management Compliance on Fraud Detection (Empirical Study at The West Java High Prosecutor's Office In 2024) Mutiara Ramadhany, Salshafira; Yessie, Afly
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50207

Abstract

This research aims to examine the effects of internal control and budget management compliance on the detection of fraud. The study focuses on the West Java High Prosecutor’s Office and employs a quantitative approach, using a questionnaire distributed to auditors and treasurers working at the office. The population of the study consisted of 35 auditors and 55 treasurers, with a total of 90 questionnaires distributed and all returned. Data analysis was conducted using multiple linear regression and moderated regression analysis, along with the absolute difference test, utilizing SPSS software. The findings indicate that both internal control and budget management compliance significantly influence the detection of fraud. Specifically, the research shows that stronger internal control systems and greater budget management compliance enhance the ability to detect fraudulent activities. These results highlight the importance of robust internal controls and compliance mechanisms in reducing fraud risks. The study recommends further investigation into the effectiveness of specific internal control mechanisms and their roles in preventing fraudulent behavior, as well as exploring the impact of enhanced budget management practices on fraud detection in other governmental institutions.
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2022 Nurdiana, Diah; Yessie, Afly; Suripto; Ayudia, Rosalina; Nurhasanah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2221

Abstract

Penelitian ini bertujuan (1) untuk mengetahui apakah tax planning berpengaruh secara parsial terhadap manajemen laba pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 (2) untuk mengetahui apakah ukuran perusahaan berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2076-2022 (3) untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 dan (4) untuk mengetahui apakah tax planning, ukuran perusahaan dan Corporate Social Responsibility (CSR) berpengaruh secara simultan terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah metode analisis deskriptif dan metode analisis regresi berganda dengan program SPSS 26 for windows, yaitu model uji t, uji F dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa tax planning yang diukur dengan menggunakan dengan tax retention rate (tingkat retensi pajak) memiliki pengaruh terhadap manajemen laba perusahaan, ukuran perusahaan yang diukur dengan menggunakan Ln (total aktiva) memiliki pengaruh terhadap manajemen laba perusahaan, corporate social responsibility (CSR) yang diukur dengan menggunakan corporate social responsibility index (CSRI) memiliki pengaruh terhadap manajemen laba dan tax planning, ukuran perusahaan dan corporate social responsibility (CSR) memiliki pengaruh secara simultan terhadap manajemen laba.
Financial Training for MSMEs: Enhancing Financial Statement Preparation and Audit Understanding in Kembangan District Yessie, Afly; Minanari, Minanari
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.93

Abstract

This financial training aims to enhance the understanding and skills of MSME managers in Kembangan District in financial statement preparation and financial statement audit. The training is conducted through counseling and hands-on practice methods, covering the basics of accounting, how to prepare financial statements in accordance with the financial accounting standards applicable in Indonesia, and the importance of auditing to ensure the reliability of financial statements. The training results showed a significant improvement in participants' understanding of financial statement preparation and audit processes relevant to MSME needs. This training is expected to make a tangible contribution to improving financial governance in MSMEs in Kembangan District. The program's goal is to boost business transparency, increase access to funding, improve adherence to regulations, and promote lasting business growth and development within the local MSME sector by improving financial management skills.
Financial Literacy Training: Understanding How to Manage Cash Flow and Plan Business Finances Better in MSMEs in Kembangan Subdistrict Minanari, Minanari; Yessie, Afly
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.94

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector in driving Indonesia's economic growth. However, low financial literacy remains a major challenge in effective business financial management. Based on previous findings, many MSMEs lack sufficient understanding in preparing cash flow statements and systematically planning business finances. This Community Service Activity (PKM) aims to enhance the financial literacy of MSMEs in Kembangan Sub-district through training on cash flow management and business financial planning. The methods employed include interactive lectures, group discussions, and hands-on practice in preparing simple financial reports. The results of the implementation showed an increase in participants' understanding of the importance of financial record-keeping, as well as their ability to create business financial projections. With this improvement, SMEs are expected to be able to manage cash flow more effectively and plan their business finances sustainably.
The Influence Of Free Cash Flow, Profitability, Managerial Ownership, Institutional Ownership And Company Size On Debt Policy (Empirical Study Of Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesian Stock Exchange 2015-2019) ANGGRAENI, Lisna; MINANARI, Minanari; YESSIE, Afly; INDRIAWATI, Fitri
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.818

Abstract

This research aims to determine the influence of free cash flow, profitability, managerial ownership, institutional ownership and company size on debt policy. The type of research used is quantitative research with a causal approach. In this research, the sampling method was carried out using a purposive sampling method. There were 28 manufacturing companies in the consumer goods industry sector in 2015-2019, which were used as samples in this research. This research uses secondary data taken from annual reports and company audit reports. The analysis method uses multiple linear regression analysis. The results of this study show that free cash flow has a negative and significant effect on debt policy, profitability has a positive and significant effect on debt policy, managerial ownership has a negative and significant effect on debt policy, institutional ownership has a negative and significant effect on debt policy, and company size has an effect and is not significant. Significant to debt policy.
Co-Authors ANGGRAENI, Lisna Ayudia, Rosalina Fitri Indriawati Mahroji, Mahroji Minanari, Minanari Mutiara Ramadhany, Salshafira Nurdiana, Diah Nurhasanah Suripto