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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Dinamika Pendidikan Akuisisi : Jurnal Akuntansi Economic Education Analysis Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Journal of Business and Behavioural Entrepreneurship JOURNAL OF APPLIED ACCOUNTING AND TAXATION Indonesian Journal of Advocacy and Legal Services Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Indonesian Journal of Advocacy and Legal Services "Indonesian Journal of Devotion and Empowerment (IJDE) "
Maylia Pramono Sari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERANAN MAIA KULIAH AUDITING DALAM MENGURANG] EXPEGTATION GAP Maylia Pramono Sari
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.42.144

Abstract

Expectation Gap is the dffirent between what is believed by commwtity and the finoncial stetemeftt uyer as atditor'responsibility with what is believed by ruditor as theirb responsibility (AICPA, 1991). Expectation Gap between aaditor and comwunity and financial statement user is oce$r ift Indbnesia, so this subject in university'degreecan reduce the dffirences. Based on problem description in this research, the goal of this research is to prove the dffirence abaut perception of auditor's role ond responsibility. And the otlwr goal is to find the speeific pnocess of auditing which has dane hy the s*dmt in the beginning of subjeet and at thc end of the sublect of auditing. The result of the reseach shows that perception abaut auditorb role and responsibilities, incltde process of the auditing. The accounting student, who has not jointed the subject is signifcanlly dffirent with the peirception og accountngstudent who has jointed the subject. Hypothesis test is using Wilcoxon Rank Test. In the Wilcoxon Rank Test which the probability < 0,05, so HI accepted.Keywords: Expectation Gap; Atditorb Rale and Responsibility; Audit Process
PENGARUH KOMPETENSI DAN WORK PERFORMED AUDITOR INTERNAL TERHADAP JUDGEMENT AUDITOR EKSTERNAL DALAM PERENCANAAN AUDIT Maylia Pramono Sari
Jurnal Ekonomi Dan Bisnis Vol 9, No 01 (2011): Jurnal Ekonomi Dan Bisnis, vol. 09, No. 01 Edisi Maret 2011
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.027 KB) | DOI: 10.31941/jebi.v9i01.165

Abstract

In providing judgement, the external auditor would issue a large audit fee and a long time for a given goodquality judgment. One solution to reduce costs and time required audit, the external auditors to cooperate withthe internal auditors of the company. This study aims to determine whether the competence and workperformed internal auditor judgment affect the external auditors in the audit planning on KAP of Semarang.The population in this study are the external auditors who work in public accounting firm in the city ofSemarang. Sampling using a convenience sampling amounted to 37 people. The independent variables in thisresearch are Competency Internal Auditors (X1), Performed Work of Internal Auditors (X2), while thedependent variable (Y) is judgment External Auditor in Audit Planning. Methods of data collection using thequestionnaire method. The method of analysis used descriptive analysis and multiple linear regression analysiswith SPSS program.The results showed that the competence and the work of internal auditors performed simultaneously affect thejudgment external auditor in planning the audit. Partially competence of internal auditors have a significanteffect on judgments of external auditors in planning the audit. Work performed while the internal auditors havea significant impact on the external auditor judgment in planning the audit.This research is expected to be useful in implementing the external auditor for the audit program. Due to thecooperation with the company's internal auditors, external auditors can save time and audit costs withoutreducing the quality of judgments given against the company's external auditors.Keywords: External Auditors Judgement, Competence of Internal Auditors,Internal Auditor Work Perfo rmed
PENGUATAN PERAN UMKM MELALUI SOSIALISASI AKUNTANSI DAN PENDAMPINGAN PEMBUKUAN SEDERHANA DI DUSUN THEKELAN, DESA BATUR, KECAMATAN GETASAN, KABUPATEN SEMARANG, JAWA TENGAH Maylia Pramono Sari; Trisni Suryarini; Heri Yanto
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 1 (2020): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.472 KB)

Abstract

Abstract Community Service Activities carried out by the Community Service Team from Universiitas Negeri Semarang were carried out in Dusun Thekelan, Batur Village, Getasan District, Semarang Regency, Central of Java. This activity aims to provide strengthening to MSEs by providing solutions to problems currently being faced by the PPM Unnes program, namely in the form of increased understanding of accounting, preparation of simple bookkeeping and financial reports. This PPM activity is carried out in the form of training by providing material and simulation practice. The target audience of this activity is MSME in Dusun Thekelan, Getasan District, Semarang Regency, Central Java. In this case the methods used are socialization, training and mentoring of partners in the preparation of simple bookkeeping and financial reports. It is hoped that with the socialization, training and assistance of PPM UNNES in making simple bookkeeping and financial reports, it can help MSME in Dusun Thekelan, Getasan District, Semarang Regency, Central Java to improve their understanding and skills in managing their finances so that people welfare will increase. Abstrak Kegiatan Pengabdian kepada Masyarakat yang dilaksanakan oleh Tim Pengabdian Kepada Masyarakat dari Universitas Negeri Semarang (PPM Unnes) dilakukan di Dusun Thekelan, Desa Batur, Kecamatan Getasan, Kabupaten Semarang, Jawa Tengah. Kegiatan ini bertujuan untuk memberikan penguatan kepada par pelaku UMKM dengan memberikan bantuan solusi atas permasalahan yang sedang dihadapi oleh Mitra program PPM Unnes tersebut yaitu berupa peningkatan pemahaman akuntansi, penyusunan pembukuan sederhana dan laporan keuangan. Kegiatan PPM ini dilakukan dalam bentuk pelatihan dengan pemberian materi dan praktik simulasi. Khalayak sasaran dari kegiatan ini adalah para pelaku UMKM di Dusun Thekelan Kecamatan Getasan, Kabupaten Semarang, Jawa Tengah. Dalam hal ini metode yang digunakan adalah sosialisasi, pelatihan dan pendampingan (ceramah dan praktik) mitra dalam penyusunan pembukuan sederhana dan laporan keuangan. Diharapkan dengan adanya sosialisasi, pelatihan dan pendampingan PPM UNNES dalam pembuatan pembukuan sederhana dan laporan keuangan, maka dapat membantu para pelaku UMKM di Dusun Thekelan Kecamatan Getasan Kabupaten Semarang, Jawa Tengah meningkatkan pemahaman dan skill dalam mengelola keuangannya sehingga kesejahteraan masyarakatpun akan semakin meningkat.
Penentu Fee Audit Pada Perusahaan Manufaktur Maylia Pramono Sari; Novi Wijayaningsih; Surya Raharja
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.21613

Abstract

Purpose: This study aims to analyze the effect of Chief Executive Officer (CEO) gender and ownership structure on audit fees and the moderating effect of firm size. Methodology/approach: The population used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, with a total of 192 companies. This study uses descriptive analysis and inferential analysis through regression analysis with moderating variables using the absolute difference value test. Findings: The results show that CEO gender has a significant negative effect on audit fees, foreign ownership has a significant positive impact on audit fees. In contrast, managerial ownership and government ownership have no significant impact on audit fees. Firm size can moderate in weakening the effect of CEO gender on audit fees but cannot moderate the effect of managerial ownership, foreign ownership, and government ownership on audit fees. Originality/value: This study adds an independent CEO gender variable and a moderating variable in company size.
The Determinant of Sustainability Report Disclosure Maylia Pramono Sari; Nafiatus Sakinah; Nanik Sri Utaminingsih; Surya Raharja
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.77141

Abstract

The aim of this study was to evaluate and confirm the influence of the determinant of Sustainability Report Disclosure with the audit committee meeting acting as a moderating variable. LQ45 firms that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 made up the study's sample (42 companies). Purposive sampling was the method of sampling that was employed in this investigation which included 113 analytical units to acquire data for this study. These methods included obtaining annual reports and sustainability reports for the LQ45 company from the IDX official website. This study's data analysis method included both moderating regression analysis (MRA) and panel data regression analysis with the chosen model being the Fixed Effect Model (FEM). The analysis of this study's data shows that leverage has a negative impact on the disclosure of sustainability reports, company size has no impact, and profitability has a positive impact on the disclosure of sustainability reports. The audit committee meeting can moderate (weaken) the relationship between profitability and sustainability report disclosure, but can it moderate the relationship between leverage and firm size on sustainability report disclosure.
Environmental Accounting System Model in the Era Artificial Intelligence and Blockchain Technology: A Bibliometric Analysis Richatul Jannah; Maylia Pramono Sari; Nanik Sri Utaminingsih; W. N. Halimah; P. T. Pradana; D. A. Rahmawati
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.78527

Abstract

Environmental accounting in the era artificial intelligence and blockchain technology is also being considered as a new direction. Artificial intelligence and blockchain technology have revolutionized how organizations carry out transactions and store information. This research aims to describe publication activity evolution, broaden the knowledge, identify the most representative authors and journals, and offer insight into potential new directions, especially regarding environmental accounting system model in the era artificial intelligence and blockchain technology. This research follows a process of systematic literature review. The publications used in this study are from 2009 to 2023. The data used in this study came from 77 sources in the form of 27 articles, 7 book chapters, 24 conference papers, 5 conference reviews, 13 editorials, and 1 short survey from 2018 to 2023. Network visualization result shows research related to the influence of these technologies has not been done much and works analyzing these influences are scarce especially about environmental accounting model recently. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to environmental accounting system model in the era artificial intelligence and blockchain technology. More research on the influence of these technologies are needed.
A Bibliometric Analysis of Artificial Intelligence and Blockchain Technology in Fraud Prevention and Detection Jannah, Richatul; Sari, Maylia Pramono; Utaminingsih, Nanik Sri; Budiantoro, Risanda Alirastra
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2193

Abstract

This research aims to describe the evolution of publication activity, expand knowledge, identify the most representative authors and journals, and offer insights into potential new directions, especially regarding artificial intelligence and blockchain technology in fraud prevention and detection. This article presents an examination of the development and future trajectory of certain research trends through bibliometric analysis. This analysis involves identifying various research areas within an emerging field and visualizing the bibliometric network using R-bibliophily and Vos Viewer for citation matrices and sensitivity analysis. The data used in this research are around 83 documents consisting of 27 articles, 2 books, 8 book chapters, 29 conference papers, 10 conference reviews, 1 editorial, 1 note, and 5 review results published from 2017 to 2023. Based on World Collaboration Map data shows that there is 1 cooperation data from Chinese researchers to Indonesia and 1 from Indonesia to Australia, so it is hoped that this research can provide a reference, especially for Indonesian writers who will carry out international publications with similar themes.
Advocacy for Business Protection: The Role of Business Identification Numbers in Safeguarding Business Actors Fibrianti, Nurul; Maharani, Chatila; Sari, Maylia Pramono; Paramita, Niken Diah; Viana, Anisa Okta; Putra, Tegar Islami
Indonesian Journal of Advocacy and Legal Services Vol 6 No 2 (2024): Navigating Justice: Empowering Communities with Legal Advocacy and Support (Artic
Publisher : Faculty of Law, Universitas Negeri Semarang

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

Abstract

The provision of a Business Identification Number (NIB) is an important thing for business actors. One of the benefits of the issuance of NIB for business actors is that the government can provide assistance by means of technical guidance, consultation, and training to increase knowledge of the application of Indonesian national standards and halal product guarantee certification, and so on. However, today, there are still many business actors who do not know how the benefits of NIB for business actors, especially the role of NIB in protecting business actors. This article aims to find out how the role of the Business Identification Number in protecting business actors in Indonesia. This study uses normative juridical research method. The results showed that there are several roles of the Business Identification Number in protecting business actors. Business actors get legal protection in carrying out business operations. In addition, NIB also functions as a legal identity for business actors, which allows them to obtain valid business licenses, commercial licenses, and operations. In addition, NIB makes it easier for businesses to apply for business licenses and fulfill legality requirements. NIB can also increase the competitiveness of business actors by fulfilling the requirements to obtain certification. The issuance of NIB for business actors can be a form of contribution to the development of a better business ecosystem.
Pemberdayaan Guru SMKN 1 Demak Melalui Program Guru Menulis Guna Meningkatkan Kompetensi Profesionalisme Wahyudin, Agus; Yanto, Heri; Sari, Maylia Pramono; Nurkhin, Ahmad; Budiantoro, Risanda
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 6, No 2 (2024): April 2024
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v6i2.2137

Abstract

Abstrak Permasalahan yang dihadapi terkait penyusunan artikel ilmiah bagi guru SMKN 1 Demak dikarenakan tidak terbiasa melakukan penelitian, menulis paper, bahkan bila laporan penelitian tersebut ada seringkali hanya berakhir dalam bentuk laporan. Oleh karena itu, tim pengabdian kepada masyarakat melakukan program guru menulis untuk melakukan pemecahan masalah rendahnya kemampuan menulis karya ilmiah di kalangan guru khususnya guru SMKN 1 Demak. Tim pelaksana dari pengadian kepada masyarakat ini adalah dosen Fakultas Ekonomika dan Bisnis Universitas Negeri Semarang. Model program pengabdian kepada masyarakat dilakukan dengan metode pelatihan partisipatif melalui sosialisasi, pelatihan, dan workshop dengan mitra berupa kepala sekolah dan 115 guru SMKN 1 Demak. Materi yang disampaikan berupa filsafat dasar penelitian, penelitian kuantitatif sebagai metodologi penelitian, pemanfaatan Artificial Intelligence (AI) untuk penelitian, penyusunan artikel ilmiah, dan publikasi jurnal ilmiah. Kegiatan ini menghasilkan peningkatan pengetahuan dan kemampuan guru dalam menulis, khususnya dalam menghasilkan publikasi ilmiah. Hasil kegiatan pengabdian kepada masyarakat ini menunjukkan terjadi peningkatan kompetensi dan profesionalisme guru di SMKN 1 Demak.Kata kunci: Program Guru Menulis, Kompetensi Profesionalisme, Artikel Ilmiah, Publikasi Jurnal.
OPTIMALISASI SISTEM PENGENDALIAN INTERN DAN PENYUSUNAN LAPORAN KEUANGAN BKM CANDISARI KOTA SEMARANG Utaminingsih, Nanik Sri; Sari, Maylia Pramono; Istanti, Fredianaika; Ardina, Ayu Martaning Yogi
Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif Vol. 2 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Publisher : PT. Gelora Cipta Nusantara

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

Abstract

Artikel pengabdian ini bertujuan untuk memberikan pengabdian kepada masyarakat berupa pengendalian intern dan penyusunan laporan keuangan Badan Keswadayaan Masyarakat (BKM) Kecamatan Candisari Kota Semarang. Tujuan dari pengabdian memberikan pengetahuan terkait dengan sistem pengendalian internal. Pengelolaan keuangan yang tidak akuntabel dapat berdapat terhadap kelangsungan hidup organisasi. Akibatnya tujuan dibentuknya BKM sebagai kepanjangan tangan tangan pemerintah untuk mengatasi kemiskinan tidak akan tercapai. Solusi yang ditawarkan bagi BKM Kota Semarang agar terhindar dari praktek kecurangan adalah tim pengabdian Unnes adalah melakukan kerja sama pengabdian dengan pendekatan triple helix guna menyusun sistem pengendalian internal dan sistem penyusunan laporan keuangan berbasis macro excel. Kegiatan Pengabdian ini dilakukan dengan pendekatan bottom to up. Sehingga kegiatan dibagi menjadi beberapa tahap yaitu (1) Pengumpulan data keuangan ; (2) pelatihan dan pendampingan; (3) pengajaran (4) Evaluasi dan Monitoring. Secara teknis seluruh tahapan ini diikuti oleh 23 peserta dari BKM Kecamatan Candisari Kota Semarang. Dari 23 peserta,menilai kegiatan ini sangat bermanfaat positif bagi BKM (Badan Keswadayaan Masyarakat).
Co-Authors Agus Wahyudin Ahmad Nurkhin Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Dhela Septian Anggareta Fitrarena Widhi Rizkyana Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Laila Llistiana Ulya Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah Nanik Sri Utaminingsih Novi Wijayaningsih Nurul Fibrianti P. T. Pradana Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda Alirastra Budiantoro Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta W. N. Halimah Wastuti, Wahyu