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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 Prosiding Seminar Nasional Pengabdian Masyarakat
Maylia Pramono Sari
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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.
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).
Determinants of Sustainability Report With Company Size as Moderation Sari, Maylia Pramono; Prabowo, Gregorius Permana Wahyu Pudji; Ardina, Ayu Martaning Yogi; Raharja, Surya -
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8954

Abstract

Sustainability reports are important because they relate to the economic, environmental and social impacts caused by a company's activities. This study aims to prove the effect of leverage, liquidity, institutional ownership, managerial ownership on sustainability reports with company size as a moderating variable and profitability as a control variable. This study used purposive sampling, resulting in a sample of 29 Consumer Goods companies listed on the IDX for the 2018-2022 period. The study found that the sustainability reports of Consumer Goods companies are significantly and negatively affected by leverage. Liquidity and managerial ownership do not affect sustainability reporting, and sustainability reporting is positively and significantly affected by institutional ownership. In addition, the relationship between sustainability reports and leverage is supported by the size of the company. However, in consumer goods companies, the relationship between institutional ownership, managerial ownership, and liquidity in sustainability reports is not reinforced by the size of the company.
Analysis of Water Scores in Indonesian University to Accelerate the Achievement of SDGs 6 Valentino Omega Gandi, Valentino Omega Gandi; Sari, Maylia Pramono
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9242

Abstract

One of the 17 sustainability goals is to have access to sufficient sanitation and clean water. If human health is the main objective, clean water and adequate sanitation are crucial. The enhancement of human life and well-being is influenced by human health, particularly in emerging nations like Indonesia. Thus, the first step in achieving this objective may be education via Indonesian campuses, which is one of the most significant foundations in life. This study attempts to examine the impact of Campus Area as Control Variable (Z) and Water Score or Water Use Score as Variable X on the Total Ratio or contribution of Indonesian campuses to clean water and adequate sanitation. 50 Indonesian campuses that are UI Green Metric members served as samples for this quantitative investigation. The findings of this investigation show that the Total Ratio (Y) is positively impacted by both Campus Area (C) and Water Score (X).
Co-Authors Agus Wahyudin Ahmad Nurkhin Anggareta, Dhela Septian Aniah, Anggun Anita, Nur Ardina, Ayu Martaning Yogi Budiantoro, Risanda Chatila Maharani D. A. Rahmawati Halimah, W. N. Henny Murtini Heri yanto Heryana, Toni Ida Maftukhah Ilmiyana, Wina Istanti, Fredianaika Jati, Kuat Waluyo Jurica Lucyanda Lucyanda, Jurica Mahfirah, Titis Fatarina Mohidin, Rosle MONICA DEWI Nafiatus Sakinah, Nafiatus Nanik Sri Utaminingsih Novi Wijayaningsih Nurul Fibrianti Paramita, Niken Diah Paulus Basuki Hadiprajitno Prabowo, Gregorius Permana Wahyu Pudji Pradana, P. T. Putra, Tegar Islami Raharja, Surya - Richatul Jannah Risanda A. Budiantoro Risanda Alirastra Budiantoro Rizkyana, Fitrarena Widhi Subowo Subowo Suherman, Suherman Sukirman - Sukirman Sukirman Surya Raharja Surya Raharja Trisni Suryarini Ulya, Laila Llistiana Umi Widyastuti Valentino Omega Gandi, Valentino Omega Gandi Viana, Anisa Okta Wastuti, Wahyu