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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pendidikan Akuntansi Indonesia JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah ASET Economics, Business, Accounting & Society Review Jurnal Pengabdian Kepada Masyarakat Bersinergi Inovatif
Nanik Sri Utaminingsih
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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SOSIALIASASI TERKAIT INKUBATOR BISNIS BAGI ULTRA MIKRO (UMi) DI KABUPATEN SEMARANG Sari, Maylia Pramono; Ulya, Laila Llistiana; Rizkyana, Fitrarena Widhi; Murtini, Henny; Utaminingsih, Nanik Sri; Anggareta, Dhela Septian
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23026

Abstract

Kebangkrutan Ultra Mikro (UMi) sering terjadi dan menandakan kelemahan dalam pengelolaan usaha para pelaku UMi sehingga harus memperhatikan faktor-faktor yang diperlukan untuk dapat bertahan dalam usahanya. Hal serupa juga sering terjadi di Kabupaten Semarang. Persoalan UMi yang kurang memahami proses bisnis patut menjadi alasan yang sering ditanyakan. Identifikasi ide dan peluang bisnis, manajemen pemasaran, manajemen produksi, pengelolaan keuangan, dan legalitas usaha menjadi kendala UMi. Hal tersebut bisa terjadi karena ketidakmampuan manajemen UMi dalam memahami proses bisnis akibat tidak adanya rencana bisnis. Berdasarkan rincian permasalahan yang dihadapi para pelaku UMi, maka permasalahan yang dihadapi sangat komprehensif. Untuk mengatasi permasalahan tersebut, diperlukan sosialisasi dan bimbingan teknis yang nyata kepada UMi di Kabupaten Semarang.Solusi dari permasalahan tersebut adalah perlunya pengabdian kepada masyarakat melalui sosialisasi dan bimbingan teknis terkait inkubasi usaha. Salah satu pendekatan yang dapat digunakan adalah proses inkubasi bisnis yang meliputi pra inkubasi, inkubasi, dan pasca inkubasi, yang diakhiri dengan penilaian berupa rapor hasil kegiatan inkubasi bisnis. Pendekatan ini dinilai mampu mengatasi permasalahan bisnis di UMi. Pendekatan ini mudah diterapkan dan memberikan penilaian yang menunjukkan UMi naik kelas sehingga memberikan keuntungan besar bagi manajemen UMi.
Do ESG and Earnings Management Influence Audit Opinions? Evidence from Indonesia Mining Sector Rivaldo, M.Untung; Utaminingsih, Nanik Sri
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.349

Abstract

This study examines how non-financial and financial signals influence the issuance of modified audit opinions in the Indonesian mining sector. In recent years, auditors have increasingly incorporated sustainability-related considerations into audit risk assessments, particularly in industries characterized by high environmental and regulatory risk. This research aims to investigate whether Environmental, Social, and Governance (ESG) performance and earnings management affect auditors’ decisions to issue modified audit opinions. Using a quantitative causal research design, the study analyzes mining companies listed on the Indonesia Stock Exchange that are included in the Katadata ESG Index during the observation period. Modified audit opinion serves as the dependent variable, while ESG performance and discretionary accrual–based earnings management are the main independent variables, with firm size and leverage included as control variables. Given the relatively low occurrence of modified audit opinions, the empirical analysis employs Firth Logistic Regression to address rare-event bias. The results show that ESG performance has a significant negative association with the likelihood of receiving a modified audit opinion, indicating that stronger sustainability and governance practices are perceived by auditors as signals of lower audit risk. In coxntrast, earnings management does not exhibit a significant effect on audit opinion outcomes. These findings suggest that in high-risk industries such as mining, auditors place greater reliance on credible non-financial signals related to sustainability and governance than on accrual-based financial signals when forming audit opinions.
Co-Authors - FACHRURROZIE Agung Yulianto Andri Prastiwi Anggareta, Dhela Septian Ardina, Ayu Martaning Yogi Arif Angga Ardyanto, Arif Angga D. A. Rahmawati Faridatun Hasanah, Faridatun Gatot Putra Dewa, Gatot Putra Halimah, W. N. Hayuning Tyas Henny Murtini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Istanti, Fredianaika Maylia Pramono Sari Meina Wulansari Yusniar Mohammad Faid Akhsan, Mohammad Faid Monica Rahardian Ary Helmina Nafiatus Sakinah, Nafiatus Novika Rosari Pradana, P. T. Pramono, Maylia Retno Indah Hernawati Retnoningrum Hidayah Richatul Jannah Risanda Alirastra Budiantoro Rivaldo, M.Untung Rizki Aulia Rachman, Rizki Aulia Rizkyana, Fitrarena Widhi Saputra, Alan Dharma Surya Raharja Susmita Ardiyani, Susmita Ulya, Laila Llistiana