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All Journal Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Dika Karlinda Sari
Universitas Balikpapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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BIAYA UTANG: PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE Hairul Anam; Dika Karlinda Sari; Vino D
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.435-443

Abstract

The purpose of this study was to examine the effect of good corporate governance and voluntary disclosure on the cost of debt. The population of this research is 23 entities of Food and Beverages companies in Indonesia Stock Exchange. The research sample was purposive sampling method as many as 14 sample entities. This research analysis method uses multiple linear regression analysis techniques. The results showed that institutional ownership and voluntary disclosure had a significant effect on the cost of debt. Meanwhile, the independent commissioner and audit committee have no effect on the cost of debt.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ENTITAS MIKRO KECIL DAN MENENGAH DI RT 50 KELURAHAN MANGGAR BALIKPAPAN TIMUR Hairul Anam; Dika Karlinda Sari; Sholeh A; Miswaty Miswaty
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 1 (2022)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v5i1.256

Abstract

Kegiatan Pengabdian Masyarakat ini bertujuan untuk melatih bagaiman Menyusun laporan keuangan yang baik dan sesuai dengan standar akuntansi keuangan entitas mikro kecil menengah khususnya Usaha Mikro Kecil dan Menengah, Pelatihan ini menggunakan metode sederhana dengan memberikan penjelasan dan pelatihan yang diharapkan dapat memberi bekal kepada warga dilingkungan Rukun Tetangga 50 dan sekitarnya tentang pentingnya penyusunan laporan keuangan yang baik dan standar serta hasil yang dicapai adalah pemahaman Menyusun laporan keuangan berstandar SAK EMKM.
PEMANFAATAN LAHAN TANAMAN STRAWBERRY DI RT. 01 DAN RT.04 AMBARAWANG DARAT, KABUPATEN KUTAI KARTANEGARA, KALIMANTAN TIMUR Yanzil Azizil Yudaruddin; Ranita Ramadhani; Dika Karlinda Sari; Juwari Juwari; Rizqa Nurul Surayya
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 4 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v4i1.313

Abstract

This community service activity aims to demonstrate to the community how yards can be used for strawberry cultivation. Ambarawang Darat is a community service project in Kutai Kartanegara Regency, East Kalimantan. Due to the environmental conditions of Ambarawang Darat District which support the growth of strawberry plants, the Bugi District was chosen as the location for community service. The climate in Ambarawang Darat Village, which is at an altitude of more than 1,000 meters above sea level, is relatively cool. Here's what you need to grow strawberry plants. This community service is carried out in several stages, including the pilot demonstration plot stage, the preparation stage, and the site survey stage. Strawberry plants grow and produce optimally and show success in cultivating strawberry plants to harvest, indicating that the implementation of community service activities is going well. Cultivating strawberries in the yard is economically and environmentally profitable, and the service location is suitable for strawberry cultivation.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN SOLVABILITAS TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Viananda Nurvilawati; Yudea Yudea; Dika Karlinda Sari
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.476

Abstract

The Influence of Company Size, Company Age, and Solvency on Audit Report Lag Profitability Using Moderating Variables in Mining Sector Companies on the Indonesian Stock Exchange for the 2020-2022 Period. Supervisors: Mr. Judea and Mrs. Dika Karlinda Sari. This research aims to determine the influence of company size, company age and solvency on audit report lag profitability using moderating variables in mining sector companies on the Indonesian Stock Exchange for the 2020-2022 period. The total sample tested was 19 companies selected using purposive sampling technique. The data analysis techniques used are multiple linear regression, Moderated Regression Analysis dan hypothesis testing. Based on the results of the analysis, it shows that company size, company age, and solvency simultaneously have no effect on audit report lag. Partially, company size, company age, and solvency simultaneously have no effect on audit report lag. In Moderated Regression Analysis, profitability is not able to moderate company size, company age, solvency and audit report lag.
Co-Authors Hairul Anam Juwari Miswaty Miswaty Ranita Ramadhani Rizqa Nurul Surayya Sholeh A Viananda Nurvilawati Vino D Yanzil Azizil Yudaruddin Yudea Yudea