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All Journal Prosiding Seri Seminar Nasional Jurnal Ilmiah Multidisiplin Indonesia
Ferry Adang
Jurusan Akuntansi Bisnis, Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Physics

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PELATIHAN POSTING BUKU BESAR, PERANCANGAN NERACA SALDO, DAN PENYUSUNAN KERTAS KERJA BAGI SISWA/I SMA ST.KRISTOFORUS 1 Ferry Adang; Cindy Tanujaya; Florencia May
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (830.866 KB) | DOI: 10.24912/pserina.v1i1.17583

Abstract

Financial statements are the main indicator of the success of a company in carrying out its commercial activities. The development of business activities and complexity that occurred in the era of the industrial revolution 4.0 requires a profession that has expertise in compiling and presenting standard financial reports in accordance with Financial Accounting Standards. Knowledge of the accounting profession is important for high school students who want to pursue work after high school education or can also be a provision of knowledge when continuing their education in higher education. This activity is a Community Service (PKM) which is carried out by providing benefits in the form of basic knowledge and expertise about accounting science in the process of posting ledgers and preparing trial balances in the accounting cycle given to students of SMA Kristoforus 1 located in the Grogol area. Activities will be carried out in the form of theoretical presentations and discussion of case questions which are simulations of the accounting process in the real world, specifically in the aspects of the process of posting the general ledger and preparing the trial balance, as well as with online interactive discussions. SMA St.Kristoforus1 is currently experiencing limited time due to the large amount of material presented in accordance with the existing curriculum. Therefore, our PKM Untar Team proposes to hold training on the technical process of posting ledgers and preparing balance sheets as extracurricular activities for class XII. This activity will be carried out on Wednesday, November 17, 2021 online using Zoom media. The implementation of this PKM activity includes the presentation of material by the Untar PKM team and then continues with a discussion of the simulation of sample questions and questions and answers. The outputs of this activity are mandatory outcomes in the form of proceedings or journals that will be included in seminars organized by Untar, as well as additional outputs in the form of intellectual property rights regarding learning materials.
PELATIHAN MENGENAI JURNAL PENYESUAIAN DAN JURNAL PEMBALIK BAGI SISWA SMA KATOLIK RICCI I Ferry Adang; Jesica Christin
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.527 KB) | DOI: 10.24912/pserina.v2i1.19910

Abstract

Akuntansi merupakan ilmu yang sangat esensial bagi dunia perekonomian. Hal ini dibuktikan dengan ilmu akuntansi memiliki peranan dalam menghasilkan suatu laporan keuangan yang akuntabel. Laporan keuangan yang akuntabel ini akan menarik minat para pemangku kepentingan dalam melakukan suatu keputusan ekonomi, seperti halnya keputusan untuk berinvestasi. Hal ini akan berdampak positif pada perekonomian dan tentunya dapat dibuktikan dengan peningkatan pada indikator Produk Domestik Bruto (PDB) ataupun peningkatan pada Indeks Harga Saham Gabungan (IHSG). Dalam rangka persiapan generasi muda akan ilmu akuntansi, adalah merupakan hal yang esensial bagi tim Pengabdian Kepada Masyarakat (PKM) untuk melakukan kegiatan ini pada SMA Katolik Ricci I. Kegiatan ini sangat diperlukan mengingat SMA Katolik Ricci I sedang mempersiapkan generasi SMA yang hendak melanjutkan Pendidikan ke jenjang Perguruan Tinggi. Materi PKM yang disampaikan adalah berupa materi pelatihan akuntansi dasar dengan topik penyusunan jurnal penyesuaian dan jurnal pembalik. Kegiatan PKM ini diadakan pada bulan Maret 2022 melalui secara virtual melalui media zoom meeting. Kegiatan PKM ini dilaksanakan dalam bentuk pemaparan materi oleh tim PKM Untar dibantu dengan asisten PKM. Kemudian dilanjutkan dengan pembahasan simulasi soal serta tanya jawab. Kegiatan PKM ini menghasilkan luaran wajib berupa prosiding atau jurnal yang akan diikutsertakan dalam seminar yang diselenggarakan oleh Untar, serta luaran tambahan berupa modul materi pembelajaran ber-ISBN.
Moderating Analpysis of the Audit Committee on the Effect of Auditor Workload, Audit Tenure, and Auditor Specialization on Audit Quality Ferry Adang; Amin Wijoyo; Steven Wiryajaya; Richard Edbert
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study is motivated by the importance of audit quality in ensuring the credibility of financial statements, particularly in the property and real estate sector, where complex transactions often increase audit risk. The objective of this research is to obtain empirical evidence on the effect of auditor workload, audit tenure, and auditor specialization on audit quality, with the audit committee acting as a moderating variable. This study employs a quantitative approach using secondary data derived from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling technique used is purposive sampling, resulting in 213 companies that meet the specified criteria. Data processing was conducted using Microsoft Excel, while hypothesis testing and statistical analysis were performed using E-Views 10. The results indicate that auditor workload, audit tenure, and auditor specialization have significant effects on audit quality, and the audit committee is able to moderate these relationships, thereby strengthening the influence of independent variables on audit quality. In conclusion, this study confirms that both auditor-related factors and corporate governance mechanisms play a vital role in improving audit quality, and the presence of an effective audit committee enhances oversight effectiveness and contributes to higher-quality financial reporting.
Co-Authors Amin Wijoyo Cindy Tanujaya Florencia May Jesica Christin Richard Edbert Steven Wiryajaya