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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi eCo-Fin An-Nizam: Jurnal Bakti Bagi Bangsa
Yuha Nadhirah Qintharah
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PEMANFAATAN BUDIDAYA MAGGOT LALAT BSF UNTUK PAKAN TERNAK DI DUSUN CITEUREUP I Renadi Rifki Hanafi; Vita Aprilina; Yuha Nadhirah Qintharah
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5443

Abstract

Tanpa disadari masyarakat, sampah rumah tangga akan menumpuk dan akan terus bertambah tanpa penanggulangan yang efektif. Akibatnya akan timbul masalah yang dianggap cukup serius bagi lingkungan dan kesehatan masyarakat itu sendiri. Permasalahan yang akan muncul adalah masih kurangnya pemanfaatan limbah sampah khususnya sampah organik yang masih belum optimal dari lingkup sampah rumah tangga padahal sampah organik dapat dimanfaatkan sebagai media budidaya lalat maggot BSF yang masyarakat sekitar mungkin belum mengenalnya. Tujuannya untuk menjawab permasalahan sampah dengan solusi mengurangi sampah organik yang dibuang langsung oleh masyarakat. Target yaitu masyarakat Desa Kutamukti khususnya Dusun Citeureup I Metode yang digunakan berisi kegiatan sosialisasi, pelatihan dan pendampingan atau evaluasi kepada masyarakat tentang pemanfaatan budidaya maggot BSF sebagai pakan ternak dan unggas serta dapat menambah nilai ekonomi bagi masyarakat sekitar, misalnya dengan menjual maggot. Hasil yang diharapkan dari kegiatan ini adalah memberikan manfaat dan nilai jual maggot lalat BSF dengan memanfaatkan sampah organik rumah tangga. Selain dapat mengurangi volume sampah yang mencemari lingkungan, hasil budidaya berupa larva lalat BSF juga dapat mengurangi ketergantungan peternak dan unggas yang mengandung bahan kimia.
PELATIHAN PENGGUNAAN DOMPET DIGITAL BAGI MASYARAKAT DESA BANTARJAYA Veronika Dwi Islami; Kurniawati Mulyanti; Yuha Nadhirah Qintharah
An-Nizam Vol 2 No 1 (2023): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v2i1.6157

Abstract

The implementation of this community service involves the community in Bantarjaya Village. The lack of public knowledge about the use of technology in everyday life, especially digital wallets, makes people in Bantarjaya Village less able to utilize digital technology with online transactions. After the Covid-19 pandemic, people switched to using online media as a tool for transactions using applications to avoid direct contact. Of course this makes people have to adapt to the application as a new habit in transactions. The digital wallet technology currently available has not been fully used by the whole community. One possible obstacle is the emergence of a feeling of laziness and ignorance, or it could also be caused by a sense of public concern about administrative costs. In fact, existing digital wallet accounts can use cellphone numbers and are free of administration fees. Banks that are part of Himbara (State Owned Bank Association) have collaborated with E-Wallet Providers in Indonesia with all the convenience and security of transactions. Therefore this community service is carried out with the aim of developing human resources in utilizing digital technology by using digital wallets as a transaction tool.
PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN PENILAIAN KECURANGAN AUDITOR Muhamad Abdul Hafizh; Yuha Nadhirah Qintharah
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1166

Abstract

Several companies use various methods to commit fraud in financial reporting in order to get a good performance assessment. The case of alleged manipulation of financial reports that has occurred is the case of PT Envy Technologies Indonesia Tbk. The issuer is suspected of committing fraud after 2 years of being registered as a public company on the IDX since July 9 2019. This study aims to determine the effect of audit quality and auditor experience in detecting fraud that occurs (fraud). The study employs quantitative methods with the assistance of SPSS IBM 20. The population consists of auditors working at Public Accounting Firms in the Jakarta and Bekasi regions, selected using a purposive sampling method based on specific criteria. Data collected by using questionnaire sharing by google form and immediately sharing. Based on the highest variable indicators, a total of 145 auditors were selected as respondents. The study's findings indicate that the audit quality variable has a significantly positive impact on the ability to detect fraud. This is attributed to the fact that higher auditor competence leads to faster and more accurate fraud detection. Additionally, the auditor's experience variable also positively and significantly influences the ability to detect fraud, suggesting that the longer an auditor's work experience with diverse levels of workload complexity, the better their capability to identify fraud in financial statements.
Perancangan Penerapan Manajemen Risiko Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1645

Abstract

This research is using ISO 31000:2009 as the standard to build the risk management of UMKM Saripakuan. UMKM Saripakuan has main production in Cookies Production. UMKM Saripakuan has many risks that lists in their production because it has young age. So, this UMKM need designing and implementation of risk management to minimalize those risk. Risk management made so level of those risks in UMKM Saripakuan may reduce into acceptable area so, they can reach their objective optimally. Result of this research shows that UMKM Saripakuan has 14 risks inside UMKM Saripakuan
Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit dengan Komite Audit Sebagai Pemoderasi Muhammad Bad'rul Choirul Ullum; Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11313

Abstract

The purpose of this study is to examine the effect of audit tenure and audit fee on audit quality with audit committee as moderating variable. The population used in this study are transportation and logistic companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The sampling was done by using purposive sampling method and total sample in this study was 54 samples. Proxy measurements for audit tenure is calculating the years in which the same auditor has collaborated with clients, audit fee is measured by logaritma natural of professional fees, audit committee is measured by comparing the number of audit committees with the number of commissioners, while audit quality is measured by dummy variable. The moderated regression analysis with SPSS 30 software was used to analyze data. The results showed that audit tenure has no effect on audit quality, audit fee is positive significant affecting on audit quality, while audit committee is unable to moderate the effect of audit tenure and audit fee on audit quality.
Co-Authors Kurniawati Mulyanti Muhamad Abdul Hafizh Muhammad Bad'rul Choirul Ullum Renadi Rifki Hanafi Veronika Dwi Islami Vita Aprilina