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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JURNAL MANAJEMEN MOTIVASI Jurnal Abdimas Mandiri EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Akuntansi dan Teknologi Informasi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora International Journal of Enterprise Modelling Jurnal Pengabdian Masyarakat Mentari Jurnal Akuntansi
Febriana Louw
Universitas Widya Dharma Pontianak
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences Transportation Other

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Pemberdayaan Ekonomi Masyarakat Dayak Bidayuh melalui Pengembangan Model Pembiayaan Berkelanjutan Berbasis Kearifan Lokal: Studi Kasus Gawai Sowa di Perbatasan Bengkayang Hardiansyah, Gusti; Arestha, Rully; Louw, Febriana; Azazi, Anwar; Adiananta, Bayu Fahmi
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 12 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i12.112

Abstract

Kegiatan ini bertujuan mengembangkan model pembiayaan berkelanjutan berbasis kearifan lokal untuk pemberdayaan ekonomi masyarakat Dayak Bidayuh di wilayah perbatasan Bengkayang. Metode kegiatan menggunakan pendekatan kualitatif dengan teknik Forum Group Discussion (FGD) melibatkan Kepala Perbatasan Bengkayang dan tokoh masyarakat Dayak Bidayuh, serta analisis partisipatif terhadap praktik ekonomi dalam tradisi Gawai Sowa. Data dikumpulkan melalui observasi partisipan, wawancara mendalam, dan dokumentasi selama periode Mei-Juni 2025. Hasil kegiatan menunjukkan bahwa tradisi Gawai Sowa memiliki potensi ekonomi yang belum optimal, dengan sistem gotong royong dan solidaritas sosial yang dapat ditransformasi menjadi model pembiayaan mikro berbasis komunitas. Model yang dikembangkan mengintegrasikan prinsip keuangan syariah dengan nilai-nilai kearifan lokal, menciptakan skema pembiayaan yang berkelanjutan dan inklusif. Kesimpulan kegiatan menunjukkan bahwa pengembangan model pembiayaan berkelanjutan berbasis kearifan lokal dapat meningkatkan akses masyarakat terhadap sumber daya finansial sambil mempertahankan identitas budaya.
Moderating Role of Audit Committee in Determinant Relationship with Audit Delay Sylvia, Leny; Louw, Febriana
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13267

Abstract

Purpose – The objective of this study is to examine the moderating role of Audit Committee in the relation between determinants, which are Financial Distress, Complexity of Operation, and CPA Reputation, toward Audit Delay. Design/Methodology/Approach – Purposive sampling was applied in filtering research data from the financial statements of property and real estate companies registered on the Indonesia Stock Exchange during 2022-2024. A total of 160 financial statements from 73 issuers were analyzed after outlier adjustment. Data analysis was performed using Moderated Regression Analysis (MRA) with the SPSS 26 application. Results – This study found a positive influence of Financial Distress on Audit Delay. Whereas, Complexity of Operation and CPA Reputation do not have significant impact to Audit Delay. MRA analysis shows that the audit committee does not act as a moderator in the relationship between determinants with Audit Delay. Research limitations/Implications – The presence of Audit Committee in property and real estate issuers registered on IDX has not been effective enough because companies only consider the existence of Audit Committees as a means of complying with OJK regulations, thereby failing to accelerate the financial statement audit process. Practically, these findings highlight that managementand regulators need to strengthen the role and effectiveness of audit committees to ensure timeliness and enhance investor confidence in audited financial statements. Keywords: Audit Delay, Audit Committee, Complexity of Operation, CPA Reputation, Financial Distress
Ukuran Perusahaan Memoderasi dampak Profitabilitas dan Intensitas Modal terhadap Penghindaran Pajak Alun, Jervic Kristian; Louw, Febriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8358

Abstract

The purpose of this study is to examine the impact of profitability and capital intensity on tax avoidance, with company size serving as a moderating variable. The population and sample in this study are companies in the Consumer Non-Cyclical sector traded on the Indonesia Stock Exchange with a research period of 2020-2024. This study uses a quantitative approach with secondary data analysis methods from the official website of the IDX, with a purposive sampling technique. The research sample consists of 37 companies for the 2020-2024 period listed on the IDX. The data analysis used is descriptive statistics, classical assumption tests, multiple regression analysis, and moderation regression analysis. The analysis results show that profitability has a negative effect on tax avoidance, while capital intensity has a positive and significant effect on tax avoidance. The MRA test results show that the company size variable does not moderate the effect of profitability and capital intensity on tax avoidance.
PENGARUH GCG, DEBT DEFAULT, DAN MANDATORY DISCLOSURE TERHADAP OPINI AUDIT GOING CONCERN DIMODERASI UKURAN PERUSAHAAN Aprilia, Natasya; Louw, Febriana
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i2.2619

Abstract

ABSTRAKKetahanan suatu usaha menjadi hal yang utama dan penting bagi perusahaan apapun dalam dunia bisnis. Salah satu cara melihatnya adalah dengan memperhatikan muncul atau tidaknya opini audit going concern dalam laporan perusahaan. Urgensi opini ini terletak pada kemampuannya mencerminkan tingkat keyakinan auditor terhadap keberlangsungan hidup perusahaan. Jika muncul, berarti terdapat masalah serius yang dapat mengancam kelangsungan usaha. Sebaliknya jika tidak muncul, berarti kondisi usaha nya relatif sehat. Fokus kajian ilmiah ini untuk menentukan bagaimana pengaruh good corporate governance, debt default, dan mandatory disclosure terhadap opini audit going concern, serta peran ukuran perusahaan sebagai moderasi dalam hubungan ini. Perusahaan sektor industrial yang tercatat di Bursa Efek Indonesia tahun 2021 hingga 2024 menjadi objek penelitian dalam kajian ini. Dari total populasi sebanyak 67 perusahaan, diperoleh 46 perusahaan sebagai sampel melalui metode purposive sampling. Analisis regresi logistik dan analisis regresi moderasi (MRA) yang menggunakan software SPSS 25 diterapkan sebagai teknik analisis data dalam kajian ini. Hasil studi menyimpulkan bahwa opini audit going concern tidak dipengaruhi oleh good corporate governance. Di sisi lain, debt default berpengaruh positif terhadap opini audit going concern, sedangkan mandatory disclosure tidak berpengaruh terhadap opini audit going concern. Selanjutnya, hubungan antara good corporate governance dan opini audit going concern tidak dapat dimoderasi oleh ukuran perusahaan. Namun, ukuran perusahaan mampu memperlemah hubungan antara debt default dengan opini audit going concern dan mampu memperkuat keterkaitan antara mandatory disclosure dan opini audit going concern. ABSTRACTBusiness resilience is a fundamental and essential aspect for any company in business world. One way to assess it is by observing the presence or absence of going concern audit opinion in company’s report. The urgency of this opinion lies in its ability to reflect the auditor’s level of confidence in company’s ability to continue its operations. If such an opinion appears, it indicates the existence of serious issues that may threaten the company’s continuity. Conversely, the absence of a going concern opinion suggests that company’s condition is relatively healthy. This scientific focuses on determining how good corporate governance, debt default, and mandatory disclosure influence going concern audit opinions, as well as examining the moderating role of firm size in these relationships. Industrial sector companies listed on the Indonesia Stock Exchange from 2021 to 2024 serve as the objects of this research. From a total population of 67 companies, 46 were selected as samples using a purposive sampling method. Logistic regression analysis and moderating regression analysis (MRA) with SPSS version 25 were applied as data analysis techniques. The results of the study indicate that going concern audit opinions are not affected by good corporate governance. In contrast, debt default has a positive effect on going concern audit opinions, while mandatory disclosure shows no effect. Furthermore, firm size does not moderate the relationship between good corporate governance and going concern audit opinions. However, firm size weakens the relationship between debt default and going concern audit opinions, while strengthening the relationship between mandatory disclosure and going concern audit opinions
Co-Authors Adiananta, Bayu Fahmi Alun, Jervic Kristian Anwar Azazi Aprilia, Natasya Arestha, Rully Dewi Santika Gusti Hardiansyah Hernat, Okevanrianus Putra Kusuma Indawati Halim Lauw Sun Hiong Lauw Sun Hiong Lauw Sun Hiong Nopiani Indah Nopiani Indah Nopiani Indah Novianty, Novianty Octavian Hartono Sylvia, Leny Thendy Salim, Ega Erlinda Verenn Tanuwijaya Vito Apriyanto