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Faktor-Faktor Yang Mempengaruhi Harga Saham Dari Sisi Audit Adinda Risma Juniarti; Auliffi Ermian Challen; Lenda Komala
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1421

Abstract

The purpose of this study is to analyze the relationship between audit opinion and public accounting firms with the stock prices of banking businesses traded on the Indonesia Stock Exchange. This research will concentrate on the banking business because audit compliance in this business is emphasized by financial institutions as well as strict supervision and laws in which they operate. Many significant financial institutions have seen their stock prices rise, indicating that more people will be attracted to buying banking sector stocks. If the company's future looks bright, investors will be willing to pay more for the stock. This research relies on secondary data from other sources including annual reports and auditors' reports. For 2016-2021, a total of 47 banking businesses were included as the study population. This study took a sample of 28 banking businesses using a systematic random sampling technique. Logistic regression analysis using SPSS 26.0 was used for analysis. The findings show that an increase in share price is associated with a favorable audit opinion, while the size of a public accounting firm has no impact on stock price.
Analisis penyajian laporan keuangan tahunan koperasi berbasis SAK ETAP dan perpajakan Lenda Komala
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3697

Abstract

Penerapan Standar Akuntansi Keuangan ETAP (Entitas Tanpa Akuntabilitas Publik) untuk Koperasi memungkinkan penyusunan dan penyajian laporan keuangan dapat menghasilkan informasi dan persepsi yang sama bagi semua yang berkepentingan, baik pihak internal yaitu anggota dan pelanggan, maupun pihak eksternal seperti pemerintah dalam hal kaitannya dengan kewajiban perpajakan penghasilan koperasi dan pajak para pengurusnya. Metode penelitian deskrptif kualitatif dilakukan pada Koperasi di Kecamatan Cempaka Putih Jakarta Pusat, sebanyak 31 koperasi dengan kegiatan usaha simpan pinjam, penjualan produk, dan jasa lainnya, untuk tujuan memperoleh informasi dan gambaran penerapan SAK ETAP oleh Koperasi yang dikelola oleh BUMN, Pemda, Swasta, dan Yayasan dalam menyajikan laporan keuangan tahunan, dengan metode analisis deskriptif. Hasil Penelitian menyatakan Koperasi yang dikelola anak perusahaan BUMN telah menerapkan standar akuntansi keuangan yang ditetapkan untuk koperasi yaitu SAK ETAP, Koperasi yang dikelola Pemda, Swasta dan Yayasan belum sepenuhnya menerapkan SAK ETAP, dalam penyajian laporan keuangannya. Penerapan SAK ETAP yang belum sepenuhnya diterapkan di koperasi berdampak ketidak akuratan perhitungan pajak koperasi.
Pelatihan Penerapan SIAPIK untuk Meningkatkan Akses Modal UMKM melalui Laporan Keuangan Standar Auliffi Ermian Challen; Lenda Komala; Noviendri Djalil; Dina Rizky Syalsabilla Hidayat; Saidah Saidah
Educate: Journal of Community Service in Education Vol 5 No 2 (2025): Educate: Journal of Community Service in Education
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK UMKM yang ingin berkembang mempunyai peluang untuk memperoleh akses modal melalui perbankan. Namun UMKM masih belum memanfaatkan peluang tersebut karena pengelolaan keuangannya belum baik. Jarang UMKM  mempunyai pembukuan yang baik dikarenakan tidak mempunyai pengetahuan akuntansi dan laporan keuangan sesuai standar. Aplikasi SIAPIK merupakan aplikasi akuntansi sederhana yang didesain oleh Bank Indonesia bagi pelaku UMKM agar dapat membuat laporan keuangan sederhana. Tujuan pengabdian ini adalah agar peserta memperoleh pengetahuan mengenai strategi akses modal melalui perbankan, bertambah wawasannya mengenai Laporan Keuangan sesuai SAK EMKM, dan memperoleh keterampilan membuat laporan keuangan menggunakan SIAPIK. Kegiatan pelatihan ini diselenggarakan di Aula Kanwil DJPb Provinsi DKI Jakarta selaku pembina UMKM. Pelatihan perpajakan ini diikuti oleh 13 pelaku UMKM. Kegiatan pengabdian kepada masyarakat ini berjalan lancar dan telah mencapai tujuannya. Hasil pengabdian menunjukkan dengan adanya pelatihan dan pendampingan aplikasi SIAPIK kepada pelaku UMKM dapat meningkatkan pemahaman pelaku UMKM untuk membuat laporan keuangan  yang berguna untuk akses modal ke perbankan. Kata kunci: Akses modal, laporan keuangan, SIAPIK, UMKM.   ABSTRACT UMKM (Micro, Small and Medium Enterprises) who want to grow have the opportunity to gain access to capital through banking. However, UMKMs have not yet taken advantage of this opportunity because their financial management is not yet adequate. Rarely do UMKMs have good bookkeeping because they lack knowledge of accounting and financial reporting in accordance with standards. The SIAPIK (Financial Information Recording Application System) application is a simple accounting application designed by Bank Indonesia for UMKM players to be able to create simple financial reports. The objectives of this community service program are for participants to gain knowledge about strategies for accessing capital through banks, increase their understanding of financial statements in accordance with SAK UMKM (Financial Accounting Standards for Small and Medium Enterprises), and acquire the skills to prepare financial statements using SIAPIK. Through lectures and hands-on practice, participants were given an understanding of strategies for accessing capital through banks and financial statements in accordance with accounting standards, as well as hands-on practice using the SIAPIK application to prepare simple financial statements in accordance with SAK UMKM. The training was attended by 13 UMKMactors. The results of the community service show that the training and guidance on the SIAPIK application for UMKM actors can improve their understanding of preparing financial statements that are useful for accessing capital from banks. Keywords: Capital access, financial statements, SIAPIK, UMKM
PENINGKATAN PEMBERDAYAAN EKONOMI DENGAN PEMBERIAN KETERAMPILAN MEMBORDIR PAKAIAN BAGI IBU-IBU PKK KELURAHAN CEMPAKA PUTIH TIMUR, JAKARTA PUSAT Lenda Komala; La Diadhan Hukama
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2183

Abstract

This community service program aimed to improve economic empowerment for PKK women in East Cempaka Putih Village, Central Jakarta, through training in clothing embroidery skills. The program was initiated by the Faculty of Economics and Business, Universitas YARSI, in collaboration with PKK Working Group II as part of the implementation of the Tri Dharma of Higher Education. The training focused on enhancing participants’ practical skills in embroidery using embroidery machines, with the objective of increasing household income and encouraging the development of small-scale home-based enterprises. The methods included knowledge transfer on the importance of economic empowerment, introduction to embroidery tools and materials, and hands-on practice using embroidery machines. The program was conducted in eight meetings, and participants showed high enthusiasm and attendance throughout the sessions. Evaluation was carried out by assessing the quality of embroidered products produced by participants. The results indicated that most participants were able to operate embroidery machines and produce marketable embroidered items, demonstrating the program’s potential to support sustainable community-based economic activities.