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All Journal Jurnal Akuntansi Bisnis 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 Pelita : Jurnal Penelitian, Terapan dan Aplikatif 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences Veterinary

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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.
ENHANCING AUDITOR PROFESSIONAL SKEPTICISM: THE ROLE OF INDEPENDENCE, EXPERIENCE, LEADERSHIP STYLE, AND COMPETENCE Yessie, Afly
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9101

Abstract

Background: Professional skepticism is essential for auditors in completing their tasks. Objective: This study examines the effect of independence, experience, leadership style, and competence on auditor professional skepticism. Research Methods: This research was conducted at a Public Accounting Firm in South Jakarta, Indonesia. The number of samples was determined by random sampling method, with the total number of samples are 100 respondents. The data analysis technique used is Multiple Linear Regression using SEM-PLS. Research Results: The results of this study indicate that auditor independence and leadership style do not affect auditor professional skepticism. However, auditors' experience and competence affect auditors' professional skepticism. This suggests the need to emphasise developing work experience, increasing competence, and fostering leadership styles that strengthen auditor skepticism. In practice, it can be improved by conducting training, career coaching, and leadership support for auditors to ensure that they have sufficient competence and experience and solid skepticism in evaluating information. Originality/Novelty of Research: This study integrates four factors, namely independence, experience, leadership style, and competence, in explaining professional skepticism among auditors. This study explicitly examines “leadership style” in this context.
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 EFFECT OF CAPITAL STRUCTURE, THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE, AND AUDIT QUALITY ON THE COMPANY'S VALUE Diah Nurdiana; Afly Yessie; Desi Sunarti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3310

Abstract

This study aims to analyze the influence of capital structure, the implementation of good corporate governance (which is proxied through institutional ownership, managerial ownership, and independent board of commissioners), and audit quality on company value. The main problem of this study arises because of the inconsistent results of previous research on factors that affect the value of companies, especially in the property and real estate sectors in Indonesia. The research method used is quantitative with a descriptive approach. Secondary data was obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The sampling technique used purposive sampling with the criteria of companies that reported complete financial statements during the study period. Data analysis was carried out using multiple linear regression through SPSS version 26 with classical assumption test, partial test (t), simultaneous test (F), and determination coefficient (Adjusted R²). The results of the study show that the capital structure has a significant positive effect on the value of the company; institutional ownership and an independent board of commissioners have a significant positive effect; managerial ownership has no significant effect; Meanwhile, audit quality has a positive effect on the company's value. In conclusion, the better the capital structure, corporate governance, and audit quality, the higher the value of companies in the property and real estate sectors on the IDX.Keywords: Capital Structure, Good Corporate Governance, Audit Quality, Company Value
Co-Authors Aini, Lusia Sri ANGGRAENI, Lisna Ayudia, Rosalina Desi Sunarti Diah Nurdiana Fitri Indriawati Mahroji, Mahroji Minanari Mutiara Ramadhany, Salshafira Nurdiana, Diah Nurhasanah Suripto