Articles
<![CDATA[Pendampingan Pencatatan dan Pembukuan Sederhana bagi Orang Pribadi sebagai Pelaku Usaha di Kelurahan Talang Jambe, Kota Palembang ]]>
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Eka Meirawati]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 1, No 2 (2020): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v1i2.18
<![CDATA[Kegiatan pengabdian kepada masyarakat ini bertujuan agar pelaku usaha memahami dasardan prosedur melakukan pencatatan dan pembukuan sederhana serta dapat membuat laporan keuangan. Talang Jambe adalah sebuah kelurahan di wilayah Kecamatan Sukarame. Mayoritas penduduk daerah ini berusaha sebagai pekerja, namun sebagian lagi dari penduduk adalah memuka usaha kecil-kecilan dibidang kuliner. Namun bertambahnya pelaku usaha tidak diiringi dengan perkembangan aspek finansial. Ini dikarenakan, minimnya motivasi dari pelaku usaha dan kurangnya kemampuan pelaku usaha dalam mengelola keuangan usaha mereka. Berdasarkan pengamatan yang dilakukan oleh tim pengabdian mengenai tingkat pemahaman peserta pelatihan, bahwa 80% peserta pengabdian memahami tentang pentingnya melakukan pencatatan dan pembukuan sederhana ini.]]>
<![CDATA[Peluang Bisnis Multimedia di Era Pandemi Covid-19 ]]>
<![CDATA[Agung Putra Raneo]]>;
<![CDATA[Kemas Muhammad Husni Thamrin]]>;
<![CDATA[Dessy Yunita]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 2 (2021): Sricommerce: Journal of Sriwijaya Community Services ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/jscs.v2i2.43
<![CDATA[Perkembangan dunia bisnis sejalan dengan pertumbuhan teknologi yang makin pesat. Ada hubungan yang saling terkait antara pemanfaatan teknologi dengan bisnis. Begitupun dalam ranah multimedia, banyak hal yang bisa dimanfaatkan untuk memajukan bisnis terutama dalam masa pandemi Covid-19. Berdasarkan data yang dikeluarkan LIPI terdapat sekitar 94,69% UMKM mengalami dampak negatif pandemi. Oleh sebab itu kegiatan pengabdian ini dilakukan untuk membantu UMKM di Kecamatan IB II dalam mencari peluang bisnis baru yang terkait multimedia. Kegiatan dilakukan dengan metode ceramah, pelatihan dan diskusi.]]>
<![CDATA[DETERMINANTS THE INTEGRITY OF FINANCIAL STATEMENTS WITH WHISTLEBLOWING SYSTEM AS THE MODERATING VARIABLE ]]>
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Nur Khamisah]]>;
<![CDATA[Nilam Kesuma]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i1.15625
<![CDATA[This research is a comparative causal research which is a research design to examines changes in one variable due to another variable with a causal relationship pattern. The type of data used in this study is secondary data that comes from other sources and has been processed by other researchers. Secondary data is sourced from the annual reports of financial companies for 2018-2020 period which can be accessed on the official website of the Indonesia Stock Exchange or each financial sector company. The results of the study found that Internal Audit, Company Size, and Leverage had a significant effect on the integrity of the company's financial statements, while the audit committee had no significant effect. It was also found that the existence of a whistleblowing system will strengthen the influence between each independent variable on the integrity of the financial statements..]]>
<![CDATA[TRAINING AND MENTORING IN PREPARING FINANCIAL STATEMENTS AT BUMDES MERTA SARI ]]>
<![CDATA[Nur Khamisah]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ COMMENT: Journal of Community Empowerment Vol 2, No 1 (2022): JUNE ]]>
Publisher : <![CDATA[COMMENT: Journal of Community Empowerment ]]>
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DOI: 10.33365/comment.v2i1.72
<![CDATA[BUMDes is a form of village institution which has activities to carry out economic activities or business to obtain useful benefits for the welfare of the community. The existence of BUMDes is expected to improve the living standards of the surrounding village communities. For that, it is necessary to carry out a good management in its financial management. Meanwhile, the majority of BUMDes BUMDes Merta Sari managements are still not very familiar with Accounting and Financial Statements. Therefore, this activity to the community is carried out with the aim of providing training and mentoring to the BUMDes Merta Sari managements in Banyu Urip Village. After the activity is completed, the managements of the BUMDes Merta Sari’s business unit in Banyu Urip Village have the ability to preparing financial Statements as a form of accountability to members who had invested in the business unit of the BUMDes Merta Sari, and to the managements of Banyu Urip Village.Keywords: BUMDES, Accounting, Financial statement]]>
<![CDATA[AUDIT GOING CONCERN OPINION: THE EFFECT OF COMPANY GROWTH, AUDIT TENURE AND AUDIT DELAY AS MODERATING VARIABLE ]]>
<![CDATA[Amalia Islami]]>;
<![CDATA[Mukhtaruddin Mukhtaruddin]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v16i2.17162
<![CDATA[Going concern (GC) audit opinion is an opinion given when the auditor has doubts about the going concern of a company. The purpose of thisresearch is to find out the effect of company growth (CG) and audittenure(AT)withauditdelay(AD)asmoderating to GC audit opinion. This research used secondary data in the form of a companyannual report. Population of this research is companies in property,realestate,andconstructionbuilding sectors inIndonesia Stock Exchange during three years.The sample selection used purposive sampling and the total samples are 62 samples with 186 observation data.This study use dlogistic regression analysis. The results show that CG, AT, and AD which moderate AT do not affect GC audit opinion, but AD which moderates CG effects GC audit opinion. Limitation of this research is small sample size, so it is recommended in the futureresearch to add more samplesin order to show maximum results. ]]>
<![CDATA[Factors Affecting the Integrity of Financial Statements: Before and During the Pandemic ]]>
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Tertiarto Wahyudi]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA ]]>
Publisher : <![CDATA[Magister Manajemen, Program Pascasarjana, Universitas Warmadewa ]]>
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DOI: 10.22225/jj.9.2.2022.99-107
<![CDATA[This study aims to determine the effect of auditor switching, audit tenure, and financial distress on the integrity of financial statements before and during the pandemic. The subject of this study is the financial sector which is listed on the Indonesia Stock Exchange in 2019 and 2020. The method used in this study is a quantitative method. The population used in this study were companies in the financial sector for the period 2019 and 2020. The sample of the study was taken using a purposive sampling technique so that there were 106 samples. The study data analysis technique used the Statistical Program for Social Software (SPSS) version 24.0 with descriptive statistics and multiple linear regression. The integrity of the financial statements in this study is measured using conservatism. The results of the study partially show that auditor switching and audit tenure have no significant effect on the integrity of financial statements before the pandemic and during the pandemic, while financial distress has no effect on report integrity before the pandemic but has a significant negative effect on the integrity of financial statements at the time of the pandemic. During the pandemic, there was a significant difference between the integrity of financial statements before and during the COVID-19 pandemic.]]>
<![CDATA[Utilization of Financial Technology as a Source of Capital for Songket Craftsmen Group in Muara Penimbung Ulu, Ogan Ilir ]]>
<![CDATA[Fida Muthia]]>;
<![CDATA[Agil Novriansa]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Hasni Yusrianti]]>
<![CDATA[ KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/ka.v5i1.5410
<![CDATA[This community service aims to provide knowledge and understanding to songket craftsmen regarding the use of fintech as a source of capital. The implementation of this community service is carried out using two methods, namely focus group discussions (FGD) and training. The training was conducted using lecture, discussion and simulation methods. Evaluation of activities for participants is carried out by giving pre-test and post-test. Monitoring of service activities will also be carried out to see the progress of the implementation of the material presented. From the results of service activities in Desa Muara Penimbung Ulu, it is known that currently songket craftsmen are still experiencing capital difficulties due to problems with the documents needed to apply for a capital loan. The majority of songket craftsmen also do not understand how to use fintech as their source of capital. Therefore, holding training related to fintech is important to increase public understanding regarding how to use and utilize it.]]>
<![CDATA[PENDAMPINGAN PENGELOLAAN SISTEM PENGENDALIAN MANAJEMEN PADA USAHA PERCETAKAN ]]>
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Nilam Kesuma]]>;
<![CDATA[Sri Maryati]]>;
<![CDATA[Abdullah Abdullah]]>;
<![CDATA[Muhammad Hidayat]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ Jurnal Abdimas Mandiri Vol. 6 No. 3 ]]>
Publisher : <![CDATA[UNIVERSITAS INDO GLOBAL MANDIRI ]]>
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DOI: 10.36982/jam.v6i3.2722
<![CDATA[Salah satu usaha yang mendorong perekonomian indonesia yaitu usaha mikro kecil dan menengah. Usaha mikro kecil dan menengah disini tidak lepas dari dunia industri kreatif, seperti usaha percetakan. Usaha percetakan yang dulunya menggunakan model konvensional dan sekarang menggunakan digital salah satunya usaha percetakan bonafide yang ada di kota palembang. Faktor-faktor penentu omset sebuah usaha percetakan seperti sistem pengendalian manajemen, kualitas dan strategi pemasaran. Dilihat dari usaha percetakan bonafide terkait kualitas percetakan sama strategi pemasaran sudah maksimal tetapi terkait pengelolaan sistem pengendalian manajemen belum maksimal. Dengan adanya kegiatan pengabdian kepada masyarakat ini salah satu upaya melaksanakan tri darma perguruan tinggi. Kewajiban kami selaku akademis melihat usaha percetakan yang belum maksimal dalam pengelolaan sistem pengendalian manajemen ingin melakukan melakukan pendampingan dengan memberikan materi serta praktik kepada pelaku usaha percetakan bonafide yang ada di kota palembang. Sejauh ini setelah dilaksanakannya pendampingan pengelolaan sistem pengendalian manajemen pada usaha percetakan bonafide jauh lebih baik dari sebelumnya dari sisi sistem pengendalian manajemen. Selain itu juga dari tim percetakan sendiri pada waktu pendampingan hingga selesai aktif dan antusias atas diselenggarakannya kegiatan pengabdian ini.Kata kunci : UMKM, Percetakan Bonafide, Sistem Pengendalian Manajemen, Kota Palembang, 5G]]>
<![CDATA[Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees ]]>
<![CDATA[Agil Novriansa]]>;
<![CDATA[Asfeni Nurullah]]>;
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Muhammad Akbar Prayoga Putra]]>;
<![CDATA[Dela Mutia]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 6, No. 4, December 2022 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v6i4.359-370
<![CDATA[This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation. The sample for this research is a non-financial company registered on the Indonesian capital market in 2012-2020. The results of purposive sampling showed that the number of samples in this study was 414 firm-year observations. The results of panel data regression analysis with the fixed effect model and clustered standard error show that risk management committee and PA firm size are positively related to audit fees, while company complexity is not related to audit fees. An important implication of the results of this research is that it is important for companies to have a risk management committee that stands alone in order to improve the corporate governance process.]]>
<![CDATA[Dampak Audit Report Lag: Sebelum dan Pada Saat Pandemic Covid-19 ]]>
<![CDATA[Katherine Indah Prayogi]]>;
<![CDATA[Yulia Saftiana]]>;
<![CDATA[Asfeni Nurullah]]>
<![CDATA[ Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis ]]>
Publisher : <![CDATA[LP3M Universitas Putra Bangsa ]]>
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DOI: 10.32639/fokbis.v21i2.53
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris dampak audit report lag sebelum pandemi Covid-19 dan pada saat pandemi Covid-19, yang diproyeksikan dengan independensi dewan komisaris, ukuran komite audit, dan masa perikatan audit. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah perusahaan sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 dan tahun 2020. Proses seleksi sampel menggunakan metode purposive sampling yang menghasilkan 78 sampel perusahaan yang akan diamati. Teknik analisis data menggunakan metode regresi linear berganda dengan menjalankan Software Statistical Program for Social (SPSS) versi 26.0. Hasil penelitian menjelaskan bahwa independensi dewan komisaris, ukuran komite audit dan masa perikatan audit memiliki pengaruh negatif terhadap audit report lag baik sebelum pandemi Covid-19 dan pada saat Pandemi Covid-19.]]>
