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All Journal Jurnal Akuntansi dan Manajemen PROGRESIF
Lim Hendra
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Penggunaan Electronics Audit dan Penerapan International Standard on Auditing terhadap Efektivitas Kerja Auditor dalam Proses Audit Laporan Keuangan Lim Hendra
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.199 KB) | DOI: 10.36406/jam.v15i02.163

Abstract

The purpose of this research is to determine how the influence of electronic audit that used by the auditor to the effectiveness of auditor performance in the process of financial reporting audit. International Standard on Auditing is required by regulation to implemented by the audit firm in the process of financial reporting audit, effectiveness of audit and process of audit is depend on the willingness of the auditor to implemented the professional standard that already established by the professional association of audit (Indonesia Institute of Public Accountant / IAPI). Those matters are the reasons of this research. The kind of research is descriptive. This research used primary data from questionnaires that distributed to 40 auditors in audit firm in Jakarta that have used electronic audit in the process of financial statement audit. Data was analyzed using multiple regression analysis and did hypothesis analysis with partial test and simultaneous by SPSS version 17.The result of this research showed electronic audit that already implemented International Standard on Auditingsignificantly influence the effectiveness of auditor performance in process of financial reporting audit. The conclusion is electronic audit help the auditor the process of risk assessment procedures, how to respond the risk of audit, how to capture the risks of segregation on duties, and finally implemented of International Standard on Auditing in the process of financial reporting audit.
Peranan Pembimbingan Matematika dalam Meningkatkan Kompetensi Matematika Siswa dan Efisiensi Keluarga Ade Mulyati; Imran Zabidi; Lim Hendra; Imron Imron; Dwi Windu Suryono
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 2 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v2i2.658

Abstract

Pada masa pandemi, tidak semua anak dapat menyerap pelajaran secara optimal lewat pembelajaran jarak jauh. Peserta kegiatan pengabdian masyarakat adalah siswa SMP Tarbiyah Ummah Tasikmalaya kelas 7 sebanyak 32 orang. Pembimbingan mata pelajaran matematika, pembimbingan secara langsung (tatap muka) dilakukan satu minggu sekali setiap hari Senin dalam jangka waktu satu bulan, menyampaikan materi dan memecahkan soal-soal. Selain itu siswa dapat bertanya via whatsapp group yang terdiri dari dosen dan mahasiswa STEI. Pada tanggal 19 Januari 2022 diadakan try-out untuk mengetahui pemahaman siswa terhadap materi rasio, aritmatika sosial, diskon, tara dan perbandingan diberikan soal sebanyak 15 pertanyaan. Pilihan ganda 10 soal dan essay 5 soal. Soal diambil dari modul pembelajaran matematika SMP kelas 7 semester 2. Dari jawaban siswa yang terkumpul 16 orang dari 30 orang atau sekitar 53,33% memperoleh nilai ≥ 55 cukup bagus sehingga perlu ditingkatkan lagi.
Prediksi Financial Distress Perusahaan Sektor Industri Consumer Cyclical Imron HR; Ade Mulyati Maksudi; Imron Zabidi; Lim Hendra; Dwi Windu Suryono
Jurnal Manajemen Vol 19 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v19i02.640

Abstract

This study attempts to investigate five company performance variables that affect the probability of financial distress in companies in the cyclical consumer sector. Companies have demand patterns that are strongly influenced by the business cycle, and face stiff competition in their own industries, both domestically and globally. On the other hand, the current massive technological developments have disrupted many companies in the cyclical consumer industry sector. Meanwhile, conditions that make it more difficult for companies around the world in general are the arrival of the COVID-19 pandemic that has hit the world since the end of 2019 until now has not ended. This study uses a binary logistic regression analysis technique with a sample of 10 cyclical consumer industrial sector companies during 2017-2021. The research findings show that there are three variables that have a significant negative effect on financial distress, namely: (1) cash flow from operating activity, (2) cash flow from financing activity, and (3) price – earnings ratio. Thus, if these companies can improve the performance of these three variables, they will be able to reduce financial distress. However, efforts to improve these three factors have encountered obstacles due to the arrival of the COVID-19 pandemic since the end of 2019 until now, which has not been completed, and even tends to exacerbate the company's financial difficulties.
Co-Authors Ade Mulyati Ade Mulyati Maksudi Dwi Windu Suryono Imran Zabidi Imron HR Imron Imron Imron Zabidi