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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Darmajaya Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) TEKNOSASTIK Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Mandala Pengabdian Masyarakat DEDIKASI PKM Jurnal Pengabdian kepada Masyarakat EkoPreneur Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mosintuwu Jurnal Pengabdian Kepada Masyarakat JURDIASRA E-JURNAL AKUNTANSI Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Imelda Sinaga, Imelda
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Transformasi Skill Jadi Usaha : Pelatihan Virtual Assistant Bookkeping dengan Pendampingan Branding Tools Digital untuk SDG’S Sinaga, Imelda; Arpan, Yunada; Ariany, Fenry
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 2 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i2.703

Abstract

Permasalahan yang ada dalam PkM ini anggota karang taruna 70% memiliki smartphone, tetapi hanya 20% yang mampu mengoperasikan tools produktif.  Pelatihan wirausaha yang pernah diberikan hanya menyasar 10% anggota dalam melakukan kegiatan usahanya sisanya masih belum menunjukkan hasil. Hal ini menjadi sasaran dari program ini untuk membantu Karang Taruna dalam hal melakukan pengabdian kepada masyarakat. Tujuan PkM ini kemandirian untuk berwirausaha serta membantu dan mendukung program pemerintah dalam Asta Cita ketiga dan keempat untuk menuju Indonesia Emas di tahun 2045. Metode yang digunakan adalah metode partisipatif dengan pendekatan sosialisasi, pelatihan, penerapan teknologi dan evaluasi serta monitoring dan keberlanjutan. Hasil yang diperoleh adalah tujuan memberdayakan Karang Taruna Kartamada dalam pelatihan Virtual Assistant (VA) Bookkeping dengan pendampingan branding tools digital untuk SDG’S. Sehingga diharapkan memberikan dampak positif atas terlaksananya kegiatan ini dalam hal kemandirian untuk berwirausaha untuk dapat menggunakan excel sebagai cara sebagai VA dengan memanfaatkan media digital sebagai portofolio brandingnya untuk mengenalkan jasanya di media sosial. Ini terbukti dengan adanya keberlanjutan pendampingan pengabdian masyarakat sebesar 100% untuk membentuk tim VA dan bekerja sama dengan UMKM setempat dalam memproses laporan keuangan sehingga memberikan kemandirian bagi Karang Taruna dalam mencari pendapatan utama atau sampingan.
PENGARUH KECENDERUNGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGHADAPI DIGITALISASI UMKM DI BANDARLAMPUNG Imelda Sinaga; Agnes Susana Merry Purwanti; Lydia Sumiyati Sumiyati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.191-201

Abstract

The government is targeting MSME actors to be digitally literate to simplify their business processes. But on the other hand, MSMEs have obstacles in the low quality of human resources, less than optimal support systems, namely the availability of infrastructure, incentives, access to information, and ineffective policies and regulations that still need to be addressed in the National RPJM. For this reason, the MSME business process must be addressed, one of which is the implementation of an SIA (Accounting Information System) to face digitalization. The purpose of this study is to analyze variables that tend to implement AIS so that internal parties and stakeholders can improve and improve Information Technology (IT) owned by MSMEs in Bandarlampung. The research method used is multiple linear regression using primary data on MSMEs in Bandarlampung. The results show that the influential variable is organization readiness. This means that MSMEs are willing and ready to implement AIS for the accounting information management process but have no effect on the relative advantage variable, complexity,compatibility, top management support, employee's IT competence, competitive pressure, government support, and internal control. This is because the MSMEs and stakeholders have not been adequate in implementing SIA. After all the IT used is not ready, investment and appropriate human resources are needed, still oriented to production, not market demand so that it becomes a challenge in the government's strategic plans in the future.
Pengaruh Komisaris Independen, Leverage, Ukuran Perusahaan Terhadap Audit Report Lag F Sinta Kumala Dewi; Angelina PutriAnggraeni; Imelda Sinaga; Maria Maranatha Gultom
JURASIMA Vol. 4 No. 2 (2026): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Agu
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v4i2.88

Abstract

The timeliness of audited financial statement publication is an important indicator in assessing the quality of corporate financial reporting. Delays in the issuance of audit reports, known as audit report lag, can reduce the relevance of financial information for stakeholders. This study aims to analyze the effect of independent commissioners, leverage, and firm size on audit report lag in insurance sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. This research uses a quantitative approach with secondary data obtained from annual financial reports published on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression analysis preceded by classical assumption tests. The results indicate that leverage has a significant effect on audit report lag, while independent commissioners and firm size do not have a significant effect on audit report lag. Simultaneously, these variables influence audit report lag. This study is expected to contribute to the development of research related to factors affecting the timeliness of audit report completion.
Co-Authors ., Rusliyawati Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Aloisius Irgi Sheridandi Amelia Fernanda Andini Nurhajra Andy Fitriyadi Dharma Tilaar Angelina PutriAnggraeni Anggara, Yulius Rizki Deka Anggraeni, Sesilia Eva Ariany, Fenry Bernadetta Laras Mei Daningtyas Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Cahyani, Ulriche Suci Desiderius Novena Kosta Dewi, Rosalia Fina Dwi Septiana, Theodora Eldiana Putri, Lidwina Fanny Elisabeth Lusi Tania Ernain Ernain evi_gentiaras_ F Sinta Kumala Dewi Fenty ariany Fipiariny. S Fransiska Desta Fitriana Fransiska, Saskia Dwi Gultom, Maria Maranatha Gusti Dian Prayogi Hesti Rahayu Ibnu Aswat Kristina Estisari Lusia Fransiska Manalu, Yohana Selviana H. Maria Aditya Maria Maranatha Gultom Maria Maranatha Gultom Maryani, Leni Maulidia, Rahma Mega Norsita Merry P, Agnes Susana Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Ria Fytri, Ria Rizqy Aiddha Yuniawati sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Sri Suyarti Suyarti Stella Teddyani Suharsana , Yohannes Suharsana, Yohannes Sumiyati, Lydia Tania, Elisabeth Lusi Tania, Elizabeth Lusi Tilaar, Andy Fitriadi Dharma Triana Zuhrotun Aulia Valeriyan, Gilbert Pius Victoria Ari Palma Akadiati Wahyuningtias, Prayolita Yohanes Adven Arelio Yohannes Suharsana Yunada Arpan