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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Abdi Insani JURPIKAT (Jurnal Pengabdian Kepada Masyarakat)
Julita Saidi
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Hubungan etika profesi, keahlian, pengalaman, dan situasi audit dengan ketepatan pemberian opini dalam audit laporan keuangan melalui pertimbangan materialitas dan skeptisisme profesional auditor Wahyudi, Dwi Putra; DP, Emrinaldi Nur; Saidi, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditor’s professional scepticism as a mediating effect. Survey method is applied to the respondents consisting of auditors in registered public accounting firm in the IAPI directory in Batam, Pekanbaru, and Palembang.Data analysis conducted by using Partial Least Square (PLS) method withSmartPLS 2.0 M3 from sample of 61 developed questionnaire responses that were distributed to 18 public accounting firms.The result of this research indicate that ethics, expertise, and experience have significant relation with accuracy of the issuing of audit opinion. While, ethics and auditor’s professional scepticism have significant mediating effect through materiality judgment, then ethicts and audit situation have significant mediating effect through auditor’s professional scepticism. The R-Square obtained indicate that 85,53% accuracy of the issuing of audit opinion can be described by all independent and mediating variables, while the remaining 14,47% is described by other variables were not examined in this research.Key words : ethics, expertise, experience, audit situation, auditor’s professional scepticism, materiality judgment, audit opinion
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN BLOCKHOLDERS TERHADAP EARNINGS MANAGEMENT (Studi Pada Emiten Sektor Manufaktur di Bursa Efek Indonesia) Yani Zulvina; Amries Rusli Tanjung; Julita Saidi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Blockholders to Earnings Management. The population in this study are manufacture company that listed in Indonesian Stock Exchange. Sampling was conducted using a purpossive sampling method and number of sampling is 36-years financial statements.. The method of data analysis used to test the hypothesis is multiple regression analysis using the program SPSS 17 version. Based on the formulation of the problem and hypotheses that have been built as well as the analysis of the results, it can be concluded that the independent commissioners, audit committee and blockholders simultaneously affect the earnings management, meaning jointly Independent Commissioners, Audit Committee and Blockholders can reduce Earnings Management. Thus, the Independent Commissioner, Audit Committee and Blockholders together (simultaneously) can improve the quality of financial reporting issuers manufacturing in Indonesian Stock Exchange.Keywords : Independent Commissioners, Audit Committee, Blockholders, and Earnings Management.
PENDAMPINGAN LEGALITAS USAHA BAGI PELAKU UMKM DI DESA RIMBO PANJANG, TAMBANG, KAMPAR Hamdani, Febbyana Wulandari; Utami, Bunga Chintia; Saidi, Julita; Kurnia, Deby; Toruan, Tuty Susanty L.; Septiana , Suci Anggraini; Raja, Muhammad Fathir; Sugito, Marcel Bayu; Yolanda, Alya
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.2963

Abstract

A socialization and support program related to business legality for MSME actors in Rimbo Panjang Village, Tambang District, Kampar Regency was held to increase the knowledge and skills of the community in managing Business Identification Numbers (NIB), Home Industry Food (PIRT), and Halal Certification. This activity was carried out due to the low awareness and knowledge of MSME actors regarding the importance of business legality, resulting in many local products lacking official permits and facing difficulties in competing in broader markets. Through participatory socialization and mentoring methods, 13 MSMEs successfully obtained NIBs, 2 MSMEs obtained PIRT distribution permits, and 8 MSMEs received halal certificates. These results indicate that the support provided has a positive impact on improving the legality, quality, and competitiveness of MSMEs. In addition to providing legal certainty, this program also expands market access, opens up investment opportunities, and increases consumer confidence in local products.
Pemberdayaan Petani Hortikultura melalui Sosialisasi dan Pendampingan Budidaya Cabai Varietas Neno Tahan Virus di Desa Benai Kecil, Kabupaten Kuantan Singingi Yunandra; Julita Saidi; Dian Rakhmad; Dedi Mulyadi; Alltop Amri Ya Habib; Rizki Oktavian; Elisa Apriliani; M. Joehari Jamili
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 7 No. 1 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2807

Abstract

National chili demand continues to increase, but productivity at the farmer level remains low due to attacks by the whitefly (Bemisia tabaci Genn.) virus. Benai Kecil Village, Benai District, Kuantan Singingi Regency, Riau, is a horticultural center with low chili productivity (4–5 tons/ha), far below the potential of commonly used superior varieties. This community service activity aims to improve farmers' knowledge and skills in chili cultivation by initiating the use of the superior virus-resistant Neno variety. The program was implemented for five months with stages of socialization, field practice, mentoring, monitoring, evaluation, and follow-up. The results of the activity indicated that farmers improved their understanding and skills in chili cultivation techniques, including seeding, soil cultivation, maintenance, and pest and disease control. The evaluation showed that the Neno chili variety has the potential to be developed because it is adaptive to dynamic climate change and effectively reduces the risk of curly virus attacks. In addition, the use of virus-resistant varieties can also support environmentally friendly pest and disease control. This program demonstrates that the development of the superior Neno variety has the potential to be a sustainable strategy for increasing chili production while simultaneously strengthening food security and farmer welfare.
Co-Authors Alltop Amri Ya Habib Amries Rusli Tanjung Bunga Chintia Utami Dedi Mulyadi Dian Rakhmad Dwi Putra Wahyudi Elisa Apriliani Emrinaldi Nur DP Hamdani, Febbyana Wulandari Kurnia, Deby M. Joehari Jamili Raja, Muhammad Fathir Rizki Oktavian Septiana , Suci Anggraini Sugito, Marcel Bayu Toruan, Tuty Susanty L. Yani Zulvina Yolanda, Alya Yunandra