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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Ekonomi : Journal of Economic Liquidity: Jurnal Riset Akuntansi dan Manajemen JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Nelyumna Rizal
Fakultas Ekonomi Dan Bisnis Universitas Pancasila
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Library & Information Science Public Health Social Sciences Other

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SIFAT MACHIAVELLIAN DAN ETIKA PROFESI DALAM PERILAKU DISFUNGSIONAL AUDIT Chasbiandani, Tryas; Satra, Indra; Rizal, Nelyumna
Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i2.2879

Abstract

AbstractThe purpose of this study is to examine the effect of Machiavellian properties in moderating the effect of the relationship of task complexity, locus of control and professional ethics as an antecedent of audit dysfunctional behavior. This research was conducted on auditors working in the East Jakarta and Bekasi regions. This study used a sample of 68 respondents. Data were analyzed using a moderate regression analysis method with the help of the Smart PLS program. The results of this study indicate that locus of control partially influences audit dysfunctional behavior. Machiavellian properties cannot moderate the relationship of task complexity or locus of control to audit dysfunctional behavior, but professional ethics has a significant effect on audit dysfunctional behavior. Keywords: Task complexity, locus of control, Machiavellian nature, dysfunctional audit behavior.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Go Public Nelyumna Nelyumna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.61

Abstract

The purpose of this research was to analyze the influence of asset structure, liquidity, profitability, and firm size on capital structure. The sample used in this study is manufacturing company listed on the Indonesia Stock Exchange (IDX) 2012-2014. Samples were taken by purposive sampling technique. F test results indicate that the asset structure, liquidity, profitability, and firm size set significant effect on capital structure in manufacturing company listed on the Indonesia Stock Exchange (IDX) with a confidence level of 95%. t test results showed that variables asset structure, liquidity, profitability, and firm size thatsignificantly affect the capital structure of the companies listed in Indonesia Stock Exchange (IDX) with a confidence level of 95%.
Audit Pemerintah dan Indikasi Tindak Pidana Korupsi Rafrini Amyulianthy; Iqbal Tejokusumo; Nelyumna Amyulianthy
JRB-Jurnal Riset Bisnis Vol 5 No 2 (2022): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i2.1468

Abstract

Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significant positive effect on indication of corruption, meanwhile the follow-up audit and audit opinion has a significant negative effect on indication of corruption.
The Influence of Information Technology and Computer Skills on Accounting Information Systems Nelyumna Rizal; Amelia Oktrivina; Razi Muhammad
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.528

Abstract

This study examines the effect of information technology and computer skills on accounting information systems at PT Bumi Jawa Kayana. The method used in this research is the descriptive and correlation method. The data used in this research is primary data from distributing questionnaires to 32 respondents. The sample selection used the purposive sampling technique. The data analysis technique used multiple regression statistical techniques, which were processed using SPSS 20.0 software. The results prove that the information technology variable significantly affects the accounting information system at PT Bumi Jawa Kayana. Likewise, the variable of computer skills has a significant effect on the accounting information system at PT Bumi Jawa Kayana. The coefficient of determination (Adjusted R Square) is 0.631 or 63.1%. Accounting Information Systems can be explained by the Information Technology and Computer Skills variables. At the same time, the remaining 36.9% of Accounting Information System variables can be explained by other variables not examined in this study.
Pengaruh penggunaan fintech (e-wallet) terhadap minat masyarakat dalam pembayaran online akibat pemberlakuan pembatasan kegiatan masyarakat Nelyumna Nelyumna; Amelia Oktrivina; Adindafi Kartika Salwa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.580

Abstract

The increasingly large spread of the Covid-19 virus has made the government issue a regulation to limit people's activities outside the home, affecting people to use online services. Financial Technology (FinTech) is a financial service solution that utilizes digital technology in its operation, and Financial Technology can help people buy necessities without having to meet with sellers. The purpose of this study was to determine (1) the effect of perceived benefits on interest in using FinTech (e-wallet), (2) the effect of perceived convenience on interest in using FinTech (e-wallet), and (3) the effect of perceived risk on interest in using FinTech (e-wallet). The population in this study is the Jabodetabek community. The research method used is quantitative. The data used are primary data using a questionnaire filled out by respondents with a sample of 100 people. The analysis technique used in this research is using a multiple linear regression test. The results of this study indicate that: (1) There is a positive and significant effect of perceived benefits on interest in using FinTech (e-wallet), and (2) There is a positive and significant effect of perceived ease of use on interest in using FinTech (e-wallet), (3) There is a negative and insignificant effect of perceived risk on interest in using FinTech (e-wallet).
Pengaruh Profitabilitas, Kompensasi Bonus Dan Ukuran Perusahaan Terhadap Praktik Perataan Laba Nelyumna; Nursari; Sri Ambarwati
Jurnal Ekonomi Vol. 27 No. 2 (2022): July 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i2.1005

Abstract

This research aims to examine and analyze the effect of profitability, bonus plan and firm size on Income Smoothing. Index Excel (1981) model is used to determine the income smoothing practices. This research method uses quantitative descriptive methods. The data used is secondary data from the population using the Food and Beverages Sub Sector Manufacturing Company listed on the Indonesia Stock Exchange for the period 2017-2020. The hypotheses were tested using logistic regression analysis to examine the influence of these variables on income smoothing processed using SPSS ver25. The Sample was determined using purposive sampling obtained by 10 company samples, for a total of 40 observational data. The results of this study showed that profitability has a positive effect on income smoothing, a bonus plan negative effect on the action of income smoothing, while firm size has no effect on income smoothing.
Sosialisasi Sistem Pengendalian Internal Laporan Keuangan Yayasan Pendidikan Al – Islam Bahrul Ulum Cibubur Rafrini Amyulianthy; Amelia Oktrivina; Indah Masri; Nelyumna Nelyumna
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i3.749

Abstract

The training program on August 13, 2022, is a series of webinars with three community service activities related to the Internal Control System for the Al-Islam Bahrul Ulum Education Foundation. The results of this program include the implementation of the service has been running as expected, and Participants seem to need knowledge related to the internal control system within the Foundation; sharing knowledge and skills has been carried out and is expected to be helpful for the community, especially the Al-Islam Bahrul Education Foundation. Ulum and good communication have been established between the lecturers as academics of the Faculty of Economics and Business, Pancasila University, and the Al-Islam Bahrul Ulum Education Foundation. This communication can encourage the implementation of further cooperation that can be done by synergizing the programs of these parties.
Peningkatan Keahlian Pembukuan UMKM Kuliner Binaan PT Sinar Sosro Cempaka Putih Jakarta Lailah Fujianti; Nelyumna; Rafrini Amyulianthy; Athania Mahardiyanti
SULUH: Jurnal Abdimas Vol 2 No 1 (2020): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v2i1.1571

Abstract

A suggestion to School From Home during Covid-19 pandemic made learning process at RA Riyadlotul Uqul, Dusun Lowok, less optimally. Online learning takes place in the form of assignments, and those who haven’t gadgets continue to study at school in turn. The purposes of this service activvity is to develop learning media that is suitbale for the pandemic situation in RA Riyadlotul Uqul. The results of discussions with teachers at that school stated that there were threee suitable media to be developed, animated video, relay stick games, and hand puppets, where all produccts were equipped with user manuals book, so that teacher and parents could easily apply them at home. The product development method adopt ADDIE. The result shows that teacher feels helped by the existance of educational media that is developed, as a variation of teaching techniques, and also build good character for students, which guidebook contains the benefits of using developed media. The teacher, as user, gave suggestions that the video should be uploaded on YouTube, and the guidebook has been copied to make it easier for the teacher to distribute it to the parents of students. The hope is that parents can accompany children to learn while playing at their home.
Pembukuan Keuangan UMKM Binaan Posdaya Cempaka Ameilia Damayanti; Nelyumna; Widyaningsih Azizah; Bella Rusania Tisan Lie
SULUH: Jurnal Abdimas Vol 3 No 1 (2021): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i1.2427

Abstract

Merujuk pada usaha ekonomi produktif,, Perkembangan jumlah UMKM dari tahun ke tahun semakin bertambah, namun perkembangan UMKM baru terlihat dari sisi jumlahnya saja, secara aspek finansial belum banyak UMKM yang mengalami perkembangan dalam hal kinerja keuangannya. Hal ini karena kurangnya kesadaran pelaku UMKM terhadap pentingnya pengelolaan keuangan dari usaha yang sedang dijalani. Ada berbagai macam permasalahan yang umumnya dihadapi dalam meningkatkan keberhasilan dari UMKM, salah satunya yaitu lemahnya aspek pencatatan laporan keuangan. UMKM diharapkan bisa membuat laporan keuangan yang baik sesuai dengan Standar Akuntansi Keuangan (SAK) di Indonesia. FEB Univ Pancasila bekerjasama dengan UMKM Posdaya Cempaka Jagakarsa dalam rangka Saat ini UMKM di Posdaya Cempaka masih dilakukan secara sederhana, pencatatan dilakukan hanya sebatas arus kas masuk dan kas keluar. Selain itu uang yang diperoleh dari usaha digabung dengan uang rumah tangga lalu pengeluaran untuk kebutuhan rumah tangga juga menggunakan hasil dari usaha sehingga ada pelaku UMKM tidak melakukan pencatatan. Para peserta UMKM diberikan wawasan terkait pentingnya pencatatan bagi UMKM untuk menghasilkan laporan keuangan yang bisa digunakan sebagai pengambilan keputusan.
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2014-2019) Nelyumna; Yetty Murni; Baskara Putratama Arta
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.419 KB) | DOI: 10.35814/relevan.v1i2.2266

Abstract

This study aims to analyze the effect of independent commissioners, audit committee, financial distress and company size on auditor switching. The population of this study were all coal mining companies listed on the Indonesia Stock Exchange for the period 2014-2019 with a total sample of 13 companies selected by purposive sampling method. The data analysis technique uses descriptive analysis and logistic regression using SPSS version 20. The results of hypothesis testing prove that the independent board of commissioners has no effect on auditor switching. The audit committee has a significant effect on auditor switching. Financial distress has no effect on auditor switching. Firm size has no effect on auditor switching.
Co-Authors Adindafi Kartika Salwa Ameilia Damayanti Anninsa Lailatul Qodriyah Annisa Lailatul Qodariyah Athania Mahardiyanti Azizah, Widyaningsih Baskara Putratama Arta Bella Rusania Tisan Lie Dewi Trirahayu Eka Sudarmaji Fatimah Azzahrah Indah Masri Indra Ade Irawan Indra Satria Iqbal Tejokusumo Irawan, Indra Ade Lailah Fujianti LAILAH FUJIANTI Muhamad Rubiul Yatim Nursari Nurul Hilmiyah Oktrivina, Amelia Rafrini Amyulianthy Razi Muhammad Retno Indarti Satra, Indra Shinta Budi Astuti Sinta Budi Astuti Suyatna, Andini Rahmawati Tryas Chasbiandani Tyahya Whisnu Hendratni Wahyoeni, Sri Irviati Wahyudi, Ade Widyaningsih Azizah Yetty Murni Yetty Murni