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All Journal JAM Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Jurnal Pemberdayaan Ekonomi Jurnal Nusantara Mengabdi Jurnal Akuntansi dan Governance Andalas
Husna Roza
Fakultas Ekonomi, Universitas Andalas Padang, Sumatera Barat
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences Other

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 1 
Audit Laporan Keuangan Pasca Sarbanes Oxley Act: Suatu Tinjauan Literatur Roza, Husna
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Sarbanes-Oxley Act was signed into law on July 30, 2002 by President Bush. The Act is considered as the most significant change to federal securities laws in the United States since the New Deal. The Act is also designed to review legislative audit requirements in order to protect investors which consequently could assist in improving the accuracy and reliability of corporate disclosures that encompasses issues such as establishing a public company accounting oversight board, corporate responsibility, auditor, independence, and enhanced financial disclosure. The Sarbanes-Oxley Act supports the internal control development. According to the act, internal controls must be reviewed and reported in the annual report. Finally, as indicated by Sarbanes-Oxley, this evolution of the internal control process has been reactive in nature and has brought some changes to some aspects of financial audit through external auditor.
Impact, benefits, security, and privacy of fintech adoption in Indonesia: A literature review Verni Juita; Husna Roza; Rita Rahayu
Operations Management and Information System Studies Vol. 2 No. 3 (2022): Operations Management and Information System Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/omiss.v2i3.74

Abstract

The growth of Financial Technology (FinTech) in Indonesia has continued to increase in recent years, along with the development of information technology and the use of the internet. These developments have driven the rapid growth of studies related to Fintech in Indonesia. In this regard, this research intends to conduct a systematic literature review of various studies related to FinTech in Indonesia that were made and published in the last ten years. To achieve this objective, this study utilizes the publish and perish application version 7 to access the Google Scholar database and select it using several keywords that match this research topic. The reviewed studies were selected based on the level of accreditation of the journal where the research articles were published, either by national accreditation (Sinta) or international accreditation (Scopus). Furthermore, they were analyzed and processed using simple descriptive statistical analysis using MS Excel. This research found that over the past ten years, there are 79 journal articles related to Fintech in Indonesia, of which 44 of them are published in journals accredited by Sinta, and the rest 35 were accredited by Scopus. Moreover, most of the reviewed studies only discuss the usage of Fintech in general, especially those related to the use of P2P Lending and mobile payments. Regarding the methodology used in the studies, there are significant differences between journal articles published in the Scopus and Sinta Journals. The Scopus-accredited journal articles are dominated by research using quantitative methods, whereas the Sinta-accredited journal articles tend to use qualitative methods. These results highlight that there is still plenty of room to extend the research topic of fintech studies in Indonesia, such as the security and privacy issues related to fintech adoption.
Peningkatan Kapasitas Pengelola Badan Usaha Milik Desa dalam Pengelolaan Keuangan: Studi Pada BUMNAg di Sumatera Barat Rita Rahayu; Husna Roza; Sri Dewi Edmawati; Abdul Karib
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.675 KB) | DOI: 10.35912/jpe.v1i1.737

Abstract

Purpose: The activity aims to improve the ability of BUMDes managers in terms of financial management. The reason for this activity is that the understanding and ability of BUMDes managers, especially in West Sumatra, is still low regarding financial management. Method: The method used in this activity is to carry out ongoing training and mentoring programs, which are carried out for a period of 6 months. Result: It is hoped that the activities carried out in a sustainable manner will certainly increase the ability and understanding of BUMDes managers, especially those in West Sumatra in terms of financial management. One of the outputs of this activity is that BUMDes are able to prepare their financial reports. Conclusion: This training and mentoring activity is very useful, especially with the issuance of PP No. 11 of 2021 concerning BUMDEs, one of which is to require BUMDes to compile accountability reports in the form of periodic financial reports. Contribution: This activity will certainly contribute in terms of developing the capacity of human resources in the village, and will certainly have a positive impact on improving the village economy.
Penyusunan Laporan Keuangan berbasis Spreadsheet untuk Badan Usaha Milik Nagari (BUMNAG) di Tanah Datar Sumatera Barat Rita Rahayu; Verni Juita; Husna Roza; Annisa Rahman; Deny Yohana; Rayna Kartika
Jurnal Nusantara Mengabdi Vol. 1 No. 2 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.272 KB) | DOI: 10.35912/jnm.v1i2.756

Abstract

Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
Unintentional Bias dan Opini Audit Going Concern Husna Roza; Suhernita Suhernita; Denny Yohana
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.28

Abstract

This study examines the relationship between unintentional biasand going concern audit opinion. This study involved accounting students who acted as professional auditors. This study adopted the experimental material used in(Andres Guiral, Rodgers, Ruiz, & Gonzalo-Angulo, 2015) . This study found evidence that the auditor's sensitivity to litigation risk and perceptions of the whistleblowing function were positively associated with going concern audit opinion. Furhter, this study found no relationship between self-fulfilling prophecybias and going concern opinion
The Training of BUMNag's Financial Statement Understanding and Analysis Riwayadi; Husna Roza
Warta Pengabdian Andalas Vol 32 No 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.32.2.185-193.2025

Abstract

Community services aim to build the competency of the financial statement analysis for the decision makers of BUMNag Anrila Sejahtera so that they can make better strategic decision making to develop BUMNag Anrila Sejahtera’s business. Most decision makers are non-accountants who should be able to analyze the financial statements. With this competency, they can evaluate BUMNag’s financial performance and formulate strategies to develop BUMNag’s business. The community services method covers Focus Group Discussion (FGD), Observation, and training. FGD is performed by inviting Wali Nagari, BAMUS, Wali Jorong, the management of BUMNag Anrila Sejahtera, and other key stakeholders. Observation is performed by reviewing the accounting systems developed by BUMNag Anrila Sejahtera. There are two stages of training: introduction to BUMNag financial statements, and analysis of BUMNag Anrila Sejahtera’s financial statements. The survey found that the training participants were highly satisfied and gained more insight and knowledge. Further, observation also found the weaknesses of accounting systems for financial reporting. BUMNag Anrila Sejahtera expected the expert assistance to develop better accounting information systems and other aspects, such as manufacturing the quality Madu Galo-Galo, and marketing the products.
Co-Authors Abdul Karib Annisa Rahman Denny Yohana Deny Yohana Rahayu, Rita Rayna Kartika, Rayna Riwayadi Sri Dewi Edmawati Suhernita, Suhernita Verni Juita