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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Akuntansi Kontemporer Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Fitri Humairoh
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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MSME PERFORMANCE EFFECTIVENESS DURING COVID 19 PANDEMIC PERIOD Hariadi Hariadi; Fitri Humairoh; Desmiyawati Desmiyawati; Nur Azlina
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4638

Abstract

This research aims at examining the influence of the effect of e-commerce, innovation and accounting information systems on the MSMEs’ performance in the Bengkalis district. The population method used in this research was MSMEs in Bengkalis district. The samples in this research were 100 MSMEs that fit the criteria that have been determined. The data used in this research was primary data with a questionnaire as an instrument. Additionally, the data collection in this research used purposive sampling, where the total number of respondents in this research was 100 respondents. The data analysis was done with a multiple linear regression model with Statistical Product and Service Solution (SPSS) software 25.0 version. The results obtained were e-commerce, inovation and accounting information systems that had a significant effect on MSMEs' performance.
DETERMINASI KINERJA KEUANGAN UMKM DI KABUPATEN BENGKALIS PADA MASA PANDEMI COVID 19: DETERMINATION OF THE FINANCIAL PERFORMANCE OF MSMEs IN BENGKALIS DISTRICT DURING THE COVID-19 PANDEMIC Ayu Oktaviani; Alfiati Silfi; Fitri Humairoh
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.256-265

Abstract

The Covid 19 pandemic has had an impact on MSMEs. This study aims to determine and examine the effect of Equity Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit on MSME financial performance. This research was conducted in Bengkalis Regency. The sample used in this study were 100 respondents of MSMEs registered at the Department of Industry, Trade, Cooperatives, and MSMEs in Bengkalis Regency with a random sampling technique. The type of data used in this research is quantitative data. Then the source of data used in this study is primary data. Data collected by using a questionnaire. The data analysis technique used is SPSS, 26The results of this study indicate that Own Capital, Business Location, Length of Business, Number of Manpower and People's Business Credit have a significant influence on MSME financial performance in Bengkalis Regency
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS Fitri Humairoh; Suci Nurulita
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.6156

Abstract

This research aims at examining the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The population in this research are manufacturing companies listed on the Indonesia iStock iExchange for the i2015-2020 period. The sampling technique in this research used a purposive sampling technique and obtained a sample of i13 companies with a total of 78 data observations. The data analysis method used is multiple regression analysis. The results of this research indicated that institutional ownership affected financial distress, while the board of directors, audit committee, managerial ownership, and independent commissioner did not affect financial distress.
Upaya Pencegahan Stunting melalui Sosialisasi dan Pembagian Poster ke Posyandu dan Puskesmas Fitri Humairoh; Fuva Wersa Yolifi; Nesi Anggraini; Dyenda Azzahra; Rulli Septiawan; Sabrina Nur Fitri; Zahara Luthfia Niza; Surya Alhadi Alhadi; Maysha Juniati Hasanah; Sheila Salsabila; Ilham Fajri Rahmadian
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This community’s service activity is carried out in Perawang Barat village, a subdistrict of Tualang, regency of Siak. The purpose of this community’s dedicated activities to 1) provide information and education to the public about stunting and nutrition of the child, 2) increase the knowledge and insight of the community on the stunting prevention, 3) raising mothers’ awareness linked to child development early on. As for the benefits of this community’s devotion activity, it is to change people’s behavior to better understand what stunting is, why and prevention efforts are early, even from pregnancy. The targeted communities of these activities are expectant mothers, lactating mothers, and 0-23 months of age. The method used in community service activities is the socialization and division of stunting poster to posyandu and puskesmas. After the socialization and divison of posters, the executive team has established a group of chaperones and coaching about a stunting in order to see community knowledge and existing constraints so that if they have a problem, they can be eliminated immediately.    
The Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion Suci Nurulita; Fitri Humairoh
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5921

Abstract

A going concern audit opinion is an additional opinion issued by an independent auditor regarding doubts about the viability of a company that takes place in less than one year of audited financial reporting. In giving this opinion there are many problems, one of them is the survival of the company which is difficult to predict so that the auditor is not easy to give this opinion even though there are clear guidelines that regulate it. The purpose of this study is to analyze the factors that influence going concern audit opinion in the form of auditor switching and the company's financial performance which consists of company growth, liquidity and solvency. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period make up the population and this research. Based on the results of selecting samples using purposive sampling method, it was found that 33 companies were selected in this study. The findings in this study are based on the results of logistic regression analysis testing showing that the company's financial performance in the form of company growth, liquidity and solvency have an influence on giving a going concern audit opinion but not on Auditor Switching.
Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management Zirman Zirman; Vera Oktari; Fitri Humairoh; Jonnius Jonnius
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.7405

Abstract

Financial statements are the basis for many parties' decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial.
Co-Authors Alfiati Silfi Ayu Oktaviani Desmiyawati Desmiyawati, Desmiyawati Dyenda Azzahra Fuva Wersa Yolifi Hariadi Hariadi Ilham Fajri Rahmadian Jonnius Jonnius Maysha Juniati Hasanah Nesi Anggraini nur azlina Rulli Septiawan Sabrina Nur Fitri Sheila Salsabila Suci Nurulita Surya Alhadi Alhadi Vera Oktari Zahara Luthfia Niza Zirman Zirman