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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis ABDIMAS Jurnal Pengabdian Kepada Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Sophia Andini
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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AUDIT SYARIAH SEBAGAI PERMASALAHAN ATAU SOLUSI UNTUK PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH YANG TERDAMPAK COVID-19 Sophia Andini; Paulus Sugito
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v4i2.446

Abstract

This study aims to determine the factors affecting sharia audit on sharia Financial Institution. These factors include auditor competencies, process audit and Sharia framework. This study used population of external auditor on Public Accounting Firm that having audit sharia financial Institution on Covid-19 situation. In addition, this study analyzed the impact of independent variables to practice of audit sharia as dependent variable using regression analysis. Sampling was carried out in this study using purposive sampling method, which is a sampling method based on the answer of questioner respondence to external auditor audited Sharia Financial Institution. This study states that the auditor competencies and audit process have no effect to the audit sharia, other than Sharia Framework that has effect to it on Covid-19 situation. Keywords: sharia audit, auditor competencies, audit process, sharia framework, covid-19
Pengaruh Kesulitan Keuangan, Ukuran Perusahaan Klien dan Pergantian Manajemen Terhadap Auditor Switching Ronituppal; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 2 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to examine the effects of financial crisis, client firm size, and management turnover on auditor switching. The population of this study is comprised of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2014 and 2018. 126 companies gave research samples using a method of purposive sampling, and 630 pieces of research data were collected. The method of data analysis employed is regression logistic analysis. The results demonstrated that the size of the client company and a change in management had negative and positive effects, respectively, on the voluntary auditor switching, whereas financial hardship has no effect.
Pengaruh Kepemilikan Publik, Kompleksitas Operasi dan Komite Audit Terhadap Audit Delay Thalia Loviana Cipta; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The research aims to determine and analyze the influences of public ownership, complexity of operations and audit committee on audit delay. The population in research are all companies in the mining sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The sampling technique uses purposive sampling which produces total sample of 26 companies with total research data of 130 observations. The research used multiple regression analysis with random effect approach model. The partial test results show that public ownership has positive influence on audit delay while complexity of operations and audit committee has no influence on audit delay.
Pengaruh Kompleksitas Tugas, Skeptisme dan Self-efficacy Terhadap Audit Judgement Andhika Dhevara; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study discusses the evaluation of task commitment, skepticism and self-efficacy of audit judgement. This research was conducted at a Public Accounting Firm using probability sampling method with simple random sampling technique using primary data. Questionnaire data analysis was carried out by multiple regression using SPSS version 25 application. The population of this study were auditors working in the Jakarta Public Accountant Office and obtained sample of 80. The results showed that skepticism and self-efficacy had a positive effect on audit judgement and task effectiveness had no effect on audit judgement. As for task effectiveness, skepticism and self-efficacy together influence audit judgment.
Pengaruh Financial Distress, Company Growth, dan Firm Size Terhadap Opini Audit Going Concern Pascalis Nicholaz Ignatio Saka; Sophia Andini
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of financial distress, company growth, and company size on ongoing concern audit opinion. Going concern audit opinion is an expression given by the auditor to an entity because the auditor doubted the sustainability of the company's business. In conducting sample selection, researchers used a purposive sampling method that obtained a sample of 36 companies from 180 observations. The data analysis method used in this study is logistic regression using Eviews version 9. The population in this study are all manufacturing companies of consumer goods sectors listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. Partial test results show that financial distress, company growth, and company size effected a going-concern audit opinion.
Sosialisasi Perilaku Biaya, Biaya Langsung dan Tidak Langsung di Desa Paniis Maulana Malik Muhammad; Sophia Andini
ABDIMAS Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): Pengabdian Kepada Masyarakat
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/abdimas.v2i2.3573

Abstract

Tujuan dari kegiatan ini adalah untuk memberikan edukasi kepada masyarakat Desa Paniis mengenai pengelolaan biaya langsung dan tidak langsung, terutama dalam konteks keuangan desa. Kegiatan ini diadakan sebagai respon terhadap dampak gempa bumi dan tsunami yang terjadi pada tahun 2018 di Pandeglang, Banten, serta dampak pandemi Covid-19 yang mempengaruhi perekonomian lokal. Pelatihan ini bertujuan untuk meningkatkan pemahaman masyarakat tentang manajemen keuangan desa yang efektif, termasuk perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan. Laporan ini mencakup analisis situasi mitra, metode pelaksanaan kegiatan, evaluasi kegiatan, target luaran, dan kesimpulan. Kegiatan ini diharapkan dapat berkelanjutan dengan adanya pelatihan lanjutan yang direncanakan berdasarkan hasil evaluasi dan feedback dari peserta pelatihan.
Co-Authors Andhika Dhevara Maulana Malik Muhammad Pascalis Nicholaz Ignatio Saka Paulus Sugito Ronituppal Thalia Loviana Cipta