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All Journal Prosiding PESAT Jurnal ASET (Akuntansi Riset) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Economic, Management, Accounting and Technology (JEMATech) JASF (Journal of Accounting and Strategic Finance) Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Journal of Applied Accounting And Business (JAAB) EPIGRAM (e-journal) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Akuntansiku Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Accounting Student Research Journal Jurnal Akademi Akuntansi Indonesia Padang Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat ⁠International Journal of Asian Pacific Community Service Equity
Lidya Primta Surbakti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba Novia Amasti; Lidya Primta Surbakti; Edi Warman
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.366

Abstract

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.
PENDAMPINGAN TENTANG PENCATATAN AKUNTANSI DAN LAPORAN KEUANGAN PESANTREN SESUAI STANDAR AKUNTANSI KEUANGAN Lidya Primta Surbakti; Yeni Elfiza Abbas; Ranti Nugraheni; Ekawati Jati Wibawaningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i5.3566

Abstract

This community service activity aims to provide assistance on accounting records and financial reports of Islamic boarding schools according to financial accounting standards. With this assistance, it is hoped that the managers of Islamic boarding schools will gain knowledge about accounting for Islamic boarding schools reporting. With the increased understanding and skills of Islamic boarding school managers, it is hoped that they can implement Islamic boarding school accounting standards or PSAK 45 in maintaining the going concern of Islamic boarding schools. The activity of mentoring the accounting reporting of Islamic boarding schools and carried out at the manager of the "Syukur Al-Amin" Islamic Boarding School in Central Bekasi. The participants of this assistance are the managers of the “Syukur Al-Amin” Islamic boarding school. This assistance is carried out by the collaboration of lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and STIE Swadaya Jakarta lecturer
PENINGKATAN KOMPETENSI SDM SERTA PENDAMPINGAN PERHITUNGAN BIAYA PRODUK DI PONDOK PESANTREN TAHFIDZUL QUR’AN Lidya Primta Surbakti; Ranti Nugraheni; Ekawati Jati Wibawaningsih; Yeni Elfiza Abbas
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12717

Abstract

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi siswa dan siswi dengan pelatihan pembuatan donat dan pizza serta pendampingan dalam perhitungan biaya produk tersebut di Pesantren Syukur Al-Amin. Peserta dalam pelatihan dan pendampingan tersebut terdiri dari 17 siswa dan siswi dari Pesantren tersebut. Pentingnya PKM ini dilaksanakan karena latar belakang siswa siswi dari Pesantren ini adalah anak- anak yang tidak mempunyai orang tua dan anak-anak yang dititipkan dikarenakan orang tua mereka yang mempunyai ekonomi lemah, sehingga penting meningkatan kompetensi dari siswa tersebut untuk dapat mendidik mereka untuk memiliki kompetensi dalam mendirikan usaha untuk menunjang kemandirian mereka. PKM ini menggunakan metode pelatihan untuk peningkatan kompetensi serta metode pendampingan untuk melatih pemahaman perhitungan biaya produksi dari siswa pesantren. Dari hasil pelatihan pembuatan donat dan pizza tersebut seluruh peserta dapat mempraktekkannya dengan baik dan dalam pendampingan perhitungan harga pokok produk dari kedua produk tersebut semua siswa dan siswi dapat melakukannya dengan baik. Dengan Pelatihan dan pendampingan ini diharapkan siswa siswi di pesantren tersebut dapat terampil dan mandiri dalam melakukan usaha dalam rangka kemandirian mereka kedepannya.
PENDAMPINGAN IMPLEMENTASI TINDAK LANJUT PP NO. 23 TAHUN 2018 BAGI PELAKU USAHA BERBENTUK KOPERASI, PERSEKUTUAN KOMANDITER, DAN FIRMA BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Ekawati Jati Wibawaningsih; Lidya Primta Surbakti; Ratna Hindria Dyah Pita Sari; Munasiron Miftah; Ranti Nugraheni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1592

Abstract

The purpose of community service activities is to provide assistance for implementation PP No 23 tahun 2018 regarding tax reporting for MSME members. With this assistance, it is hoped that MSME members have knowledge and skill about calculating and reporting taxes for their businesses. With the knowledge and skills of MSMEs, they can calculate how much tax they have to pay, as well as how to report taxation in maintaining the going concern of their business. The training activities were carried out for MSMEs at the Cipayung sub-district office, East Jakarta. The participants of this assistance are members of MSMEs and also Jakpreneur members in East Jakarta District. This assistance is carried out by lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and is also assisted by students UPNVJ.
ANALYSIS ALTMAN Z-SCORE TO PREDICT BANKRUPTCY IN PT RAMAYANA LESTARI SENTOSA TBK Lestari, Dwi; Surbakti, Lidya Primta
Epigram Vol 21 No 01 (2024): Volume 21 No. 01 Tahun 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/epi.v21i01.6634

Abstract

The objective of this study is to ascertain the anticipated level of bankruptcy risk at PT Ramayana Lestari Sentosa, Tbk, based on the annual financial reports spanning from 2018 to 2020. The data utilized in this analysis comprise the Financial Statements of PT Ramayana Lestari Sentosa, Tbk for the specified period, accessible through the official website of the Indonesia Stock Exchange, www.idx.com. As PT Ramayana Lestari Sentosa, Tbk is a publicly traded retail company in Indonesia, its financial statements are publicly accessible. The technical analysis employed in this research utilizes the Altman Z-score method, entailing calculations based on the Altman Z-Score formula. The Z-Score calculation for 2018 yielded a result of 6.271, indicating placement within the safe zone. In 2019, it slightly decreased to 6.190, still within the safe zone. Subsequently, in 2020, it experienced a slight increase to 6.211. The Z-Score results for the period spanning 2018 to 2020 suggest that PT Ramayana Lestari Sentosa, Tbk can be classified as a financially healthy company with no evident potential for bankruptcy. However, considering the advancing technology and evolving consumer behaviors, the company may face bankruptcy risks if it fails to adapt and expand its operations into e-commerce platforms.
Gender Diversity and Sustainability Performance of Companies Listed on the IDX Surbakti, Lidya Primta; Sari, Rida Perwita
International Journal of Social Science and Business Vol. 8 No. 2 (2024): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i2.69836

Abstract

This study investigates the impact of female directors and commissioners on the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX). Drawing on previous research, it explores how gender diversity on corporate boards influences sustainability performance across three dimensions: financial, environmental, and social performance. The sample includes 56 non-financial companies listed on the IDX over the period 2019-2021. To analyze the data, the study employs Ordinary Least Squares (OLS) and regression analysis on panel data samples. The results suggest that increasing the proportion of women on boards leads to improvements in both economic and social performance. Specifically, female board members demonstrate a stronger focus on social and economic issues related to stakeholders than their counterparts on boards of commissioners. This finding highlights the importance of gender diversity in driving better engagement and decision-making within companies. This study contributes to the growing body of literature on gender diversity in non-financial companies and underscores the need for a strategic approach to board composition. It suggests that companies should prioritize the right balance of female members on both boards of directors and commissioners to enhance overall sustainability performance. The practical implication of these findings is that policymakers and regulators should actively encourage gender diversity, as it can lead to more sustainable and responsible corporate practices.
Analisis Efektivitas Sistem Pengendalian Manajemen terhadap Pengambilan Keputusan Strategis di Industri Jasa Keuangan Yazid, Muhammad Nafis; Sirait, Yohanes Revaldo; Fathoni, Syahri; Irwansyah, Muhamad; Surbakti, Lidya Primta
Accounting Student Research Journal Vol 4 No 1 (2025): ASRJ - Maret 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i1.8752

Abstract

Kajian literatur mengenai efektivitas sistem pengendalian manajemen (SPM) dalam industri jasa keuangan menyoroti beberapa aspek krusial. SPM mendukung pengambilan keputusan strategis melalui pendekatan seperti Balanced Scorecard yang mengukur kinerja finansial dan non-finansial. Desain SPM yang sesuai dengan strategi perusahaan dan dinamika pasar, serta fleksibilitas dan adaptabilitasnya, menjadi kunci dalam industri keuangan yang cepat berubah. Tantangan implementasi SPM mencakup dukungan top manajemen dan teknologi informasi yang tepat. Evaluasi keberhasilan SPM juga harus mempertimbangkan budaya organisasi dan struktur kepemimpinan. Penelitian ini menggunakan metode kualitatif deskriptif untuk menganalisis efektivitas SPM dalam pengambilan keputusan strategis di industri jasa keuangan melalui studi pustaka dan data sekunder dari artikel jurnal terindeks internasional atau SINTA. SPM yang efektif memberikan dukungan signifikan bagi institusi keuangan dalam menghadapi tantangan strategis dan regulatori, bergantung pada kesesuaian strategis dan kemampuan organisasi untuk beradaptasi dengan perubahan eksternal.
FAKTOR-FAKTOR YANG MENENTUKAN AUDIT DELAY Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.461

Abstract

This study is performed to examine the effect of Auditor’s Opinion, Solvency Size CPA Firm and profitability toward the probability to Audit Report Lag in Consumer Goods Industry in Indonesian Stock Exchange over period 2010-2012. The population of this research is 35 Consumer Goods Industry companies listed on the Indonesia Stock Exchange over period 2010-2012. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 28  ompanies from 35 companies those are classified in Consumer Goods Industry in Indonesian Stock Exchange. The analysis technique used here is multiple linear regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. This research results that  uditor’s Opinion , Size CPA Firm, Solvency and Gain-Loss are not  ignificant effect to Audit Report Lag. We suggest for investors in  ndonesian Stock Exchange that paying attention others factor that  egards Audit Report Lag because with those information theycan make the best decision for their investment..
Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi Ziliwu, Dela Benita; Surbakti, Lidya Primta; Mashuri, Ayunita Ajengtiyas Saputri
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2258

Abstract

Penelitian ini bertujuan untuk menguji bagaimana pengaruh dari karakteristik komite audit terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018. Pada penelitian ini, pengukuran karakteristik komite audit akan menggunakan komponen karakteristik anggota komite audit menurut size, expertise, dan tenure. Untuk variabel kontrol yang digunakan adalah leverage, size, net operating loss, dan variabel moderasi yang diujikan adalah kualitas audit eksternal. Penentuan sampel menggunakan metode purposive sampling, sehingga sampel penelitian perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2016 hingga tahun 2018 adalah sejumlah 151 perusahaan. Pada penelitian ini, diperoleh sampel sejumlah 113 perusahaan, dengan total pengamatan sejumlah 339 yang sesuai dengan kriteria variabel penelitian. Teknik analisis dibantu dengan program STATA, dan analisis yang digunakan adalah regresi linier berganda dengan tingkat signifikansi sebesar 10%. Hasil penelitian menunjukkan bahwa, terdapat pengaruh positif karakteristik komite audit terhadap penghindaran pajak.
Dampak Inovasi Teknologi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Wibawaningsih, Ekawati Jati; Surbakti, Lidya Primta
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11498

Abstract

This research was designed to explore the impact of technological innovation on company value in Indonesian manufacturing companies. This research proposes a resource-based model to examine the impact of technological innovation on financial performance. In this research, the sample used is non-financial companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Based on the test results, it was found that technological innovation (IT) had a positive and significant effect on financial performance. By considering these results, developing innovation in the field of technology can improve financial performance for all stakeholders. The implication of the results of this research is that companies are expected to encourage increased investment, especially in the field of technological innovation to improve company performance.
Co-Authors Adam Muhamad Satria Agus Maulana Agus Maulana Agustina, Yosellyne Hutri Ali Tafriji Biswan Alvin Franata Alya, Audrey Amasti, Novia Amrie Firmansyah Aniek Wijayanti Aniek Wijayanti Annisa, Ghefira Nur Antonius Immanuel Parlindungan Aulia Khairunnisa Ayunita Ajengtiyas Saputri Mashuri Bhaktiningsih, Tri Yuni Danial, Ahmad Denta Amelia Dermawan, Irvan Dewi Darmastuti Dian Anita Nuswantara Ditta Dwi Astuti Dwi Lestari Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fadhil Alfarisi Fais Muta'as Sidiq Fathoni, Syahri Fayaadh, Muhammad Febryan, Hilmi Hanin Febriana Hestina Muzdalipatul Farha Hilmi Febryan Ibnu Hadi Ibnu Hadi Irvan Dermawan Irwansyah, Muhamad Kabir, Muhammad Auwal Kayla Khaq, M. Zainul Khoirul Aswar Lingga Sekar Arum Lumbangaol, Lamtiur Ruth Luthfi Darmawan Mahmudi, Rifki Muahmmad Ridwan Muhammad Luthfi Muhammad Zidan Rosyid Mulyantini, Sri Munasiron Miftah Nabila Aisha Fathurrahman Novia Amasti Oktavia, Khalisah Parlindungan, Antonius Immanuel Praptiningsih Praptiningsih Putra, Donny Maha Putra, Tris Chandra Rabiatuladawiyah, Adinda Rahel, Rhegina Ranti Nugraheni Ratna Hindria Dyah Pita Sari Ratna Wulandari Retna Sari Reza Oktavia Rida Perwita Sari Rika Puspita Sari Safira Samsiah Sanaa Adika, Ramadhan Sari, Meri Putri Sihombing, Putri Sri Desmita Sirait, Yohanes Revaldo Subur Subur Supriyadi, Agung Swatdikun, Trairong Syakila Amalia Lihawa Tasya Karindra Tatnya, Hutri Zarah Vini Rika, Eunike Wibawaningsih, Ekawati Jati Wisnu Julianto Yazid, Muhammad Nafis Yeni Elfiza Abbas Yeni Elfiza Abbas Ziliwu, Dela Benita