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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Abdimas Mandiri
Lily Syafitri
Universitas Indo Global Mandiri
Economics, Econometrics & Finance Education Social Sciences

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PELATIHAN PENCATATAN AKUNTANSI UNTUK UMKM KELURAHAN KENTEN PALEMBANG Rafika Sari; Lily Syafitri; Roswaty Roswaty; Leriza Desitama Anggraini
Jurnal Abdimas Mandiri Vol. 6 No. 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i2.2289

Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarat ini agar terbentuknya UMKM desa yang dapat melakukan pencatatan akuntansi yang baik dalam pengelolan dana usaha mereka .Pengabdian kepada masyarakat ini dilakukan dengan bebarapa metode diantaranya: 1) Pelatihan dan sosialisasi berupa persentasi yaitu memberikan pemaparan dan penjelasakan tentang bagaimana melakukan pencatatan akuntansi untuk  . 2) proses tanya jawab agar permasalahan dalam pencatatanakuntasni dari UMKM dapat Teratasi. 3) melakukan pengarahan serta pendampingan agar kelompok UMKM dapat secara langsung dapat memahami dan membuat pencatatan akuntansi untuk Usaha. Hasil dari kegiatan pengabdian pada masyarakat ini antara lain: 1) Pelatihan ini berjalan dengan baik dan masyarakat tim UMKM antusias dalam membuat pencatatan akuntasi. Pelatihan dihadiri oleh 20 orang peserta terdiri dari Kelompok UMKM dan Masayarakat sekitar Kelurahan Kenten. 2) Peserta merespon  pelatihan dengan sangat baik dan saat ini beberapa peserta sudah dapat membuat ilustrasi  pencatatan akuntansi sederhana atas transaksi yang terjadi pada dana operasional Usaha MerekaKata Kunci: Pelatihan, Pencatatan Akuntansi, UMKM Kenten
Faktor-Faktor yang Memengaruhi Auditor Switching Pada Perusahaan Manufacture Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Reny Aziatul Pebriani; Leriza Desitama Anggraini; Harsi Romli; Lily Syafitri
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.1951

Abstract

This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326.
Co-Authors Anggraini, Leriza Desitama Harsi Romli Rafika Sari Reny Aziatul Pebriani Roswaty Roswaty