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All Journal Jurnal Akuntansi Indonesia Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Mantik Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Trends Economics and Accounting Research Perigel: Jurnal Penyuluhan Masyarakat Indonesia Abadi: Jurnal Ahmad Dahlan Mengabdi
Irma Indira
ITB Ahmad Dahlan Lamongan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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VOLUNTARY AUDITOR SWETCHING: PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, DAN PERUBAHAN PROSENTASE ROA Inneke Nur Vivi; Evi Dwi Kartikasari; Irma Indira
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1436

Abstract

The size of the auditor is also one of the benchmarks of external parties to trust the results of audit opinions. Management within the company's structure is not always the same, there is a change of management that requires the company to create a new management policy, in this case, it is commonly related to the selection of KAP for external auditors. The company’s financial condition becomes the main factor that is highlighted by an auditor in providing audit opinions. Changes in the percentage of ups and downs in financial performance are also important to note by the management of the company so that the audit opinion is good. Previous research conducted by several researchers states that the change of management, the size of public accounting firms, and changes in the percentage of ROA against Auditor Switching there are positive influences and some have negative influences. This type of research is descriptive research with a quantitative approach. The population is 144 companies. A sample of 20 companies, so the sample is 120 data. Sampling method using nonprobability sampling type Purposive sampling. The results of this study are expected to be used by external and internal parties of the company to determine strategies for conducting auditor switching. The difference between this research and previous research is that the researchers conducted research on different years and objects and on different ROA conditions
Membangun Ketahanan Keuangan Keluarga Masyarakat Balong Torong Melalui Penguatan Literasi Financial dan Kebijakan Hutang Bagi Ibu Rumah Tangga Ma’rufatur Rodhiyah; Irma Indira; Evi Dwi Kartikasari
Perigel: Jurnal Penyuluhan Masyarakat Indonesia Vol. 1 No. 3 (2022): September: Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (965.468 KB) | DOI: 10.56444/perigel.v1i3.300

Abstract

Survei literasi keuangan OJK tahun 2020 menunjukkan indeks literasi keuangan Wanita lebih rendah dibandingkan dengan pria, ditambah dengan rendahnya indeks literasi keuangan masyarakat pedesaan dibandingkan masyarakat perkotaan. Literasi keuangan merupakan kecakapan hidup abad 21 yang harus dikuasai agar tercapai taraf hidup yang baik, Kegiatan PKM dilakukan di dsn balong torong, Ds. Balong Wangi, Kec.Tikung, Kab.Lamongan. Persoalan yang dihadapi masyarakat balong torong adalah pendapatan yang tidak menentu dari hasil bertani serta rendahnya tingkat Pendidikan, ditambah dengan minimnya pengetahuan mengenai literasi keuangan membuat mereka kesulitan dalam mengelola keuangan keluarga. Sasaran dari kegiatan ini adalah ibu-ibu rumah tangga yang bertugas mengalola keuangan keluarga. Kegiatan pengabdian masyarakat ini bertujuan untuk membekali ibu rumah tangga mengenai literasi keuangan supaya terwujud ketahanan keuangan keluarga. Metode pelaksanaan dengan penyuluhan dan diskusi interaktif dengan peserta 23 orang, Materi pelatihan yang diberikan mengenai skala proiritas dari kebutuhan dan keinginan, pencatatan kas harian, pentingnya menabung dan bijak dalam meminjam. Kegiatan pengabdian ini mendapatkan respon yang positif dari masyarakat. Implikasi dari kegiatan ini dapat meningkatkan kesadaran ibu rumah tangga dusun balong torong mengenai pentingnya menentukan skala prioritas, menabung, serta dapat mengatur pengeluaran dengan baik setiap harinya sehingga dapat memperkuat ketahanan keuangan keluarga.
Pengenalan Dasar Chromebook sebagai Digitalisasi Pembelajaran Qosim; Ika Purwanti; Irma Indira; Rina Sulistyowati; Heny Isfadia; Slamet Santoso
Ahmad Dahlan Mengabdi Vol 2 No 1 (2023): ABADI: Jurnal Ahmad Dahlan Mengabdi Edisi Maret 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v2i1.87

Abstract

Pemanfaatan media pembelajaran berbasis digital menjadi salah satu prinsip pembelajaran di sekolah dalam rangka efisiensi dan efektivitas pembelajaran. Sebagai Lembaga pendidikan, SD Negeri 5 Kedungsari kecamatan Kembangbahu kabupaten Lamongan siap adopsi teknologi dalam kegiatan belajar mengajar. Tujuan dari kegiatan pengabdian ini adalah mengedukasi para guru dan siswa/I SD Negeri 5 Kedungsari tentang pemanfaatan Chromebook dalam kegiatan belajar mengajar. Pengabdian berlangsung selama 2 hari yakni pada tanggal 22 dan 23 Agustus 2022. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dimulai dengan survei lokasi dan pengumpulan data, penentuan tema, pembuatan materi kegiatan, sosialisasi, serta monitoring dan evaluasi. Pengabdi membuat modul sebagai materi pembelajaran kepada peserta. Modul tersebut berisi materi mengenai pengenalan, penggunaan, pemanfaatan, dan penerapan Chromebook. Hasil pengabdian menunjukkan bahwa guru dan siswa/i SDN 5 Kedungsari memiliki antusias yang tinggi dalam mengikuti kegiatan sosialisasi. Hal ini terlihat dari adanya kemauan yang kuat dari para guru dan siswa untuk mau memahami dan mempraktikkan tugas yang ada dalam modul.
Management of village funds based on Islamic Shari'ah: A literature study Rina Sulistyowati; Mas’ádah; Irma Indira; Mesra Berlyn Hakim
Jurnal Mantik Vol. 7 No. 1 (2023): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i1.3788

Abstract

Village fund financial management is regulated in Permendagri No. 20 of 2018, which states that village financial management is an activity that includes planning, implementation, administration, reporting and accountability of village finances, and must be based on transparent, accountable, participative, orderly and budgetary principles. This research method uses library research, in which the data or materials used in completing the research come from the library, either in the form of books, encyclopedias, dictionaries, journals, documents, magazines and others. The results explain that the financial management of village funds based on Islamic shari'ah teaches to always instill the nature of openness/transparency, truth, fairness, honesty (accountable), trust and accountability in carrying out a plan, implementation, management and reporting of accountability in life both in the form of individuals and society, and must be accountable to God.Research on the financial management of village funds based on Islamic sharia is important because it is expected to reduce the level of village fund corruption and fraud that exists in village government.
ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan Irma Indira; Ma’rufatur Rodhiyah; Evi Dwi Kartikasari
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.111-123

Abstract

ABSTRACT The Purpose of this study is to test and analyze empirically the effect of Growth Opportunity, intellectual capital on Firm Value and to test and analyze ROA which moderates the effect of Growth Opportunity and Intellectual Capital on Firm Value. This research was conducted by making observations in manufacturing companies on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. In this study hypothesis testing using the application tool PLS (Partial Least Square) 3.3. The results of this study indicate that Growth Opportunity, Intellectual Capital and ROA affect firm value while ROA moderates the effect of Growth Opportunity but does not moderate the influence of Intellectual Capital on firm value. Keywords: ROA, PER, VAICTM, PBV ABSTRAK Tujuan dari penelitian ini yaitu untuk melakukan pengujian dan analisis secara empiris pengaruh Growth Opportunity, Intellectual Capital pada Nilai Perusahaan dan untuk melakukan pengujian serta analisis ROA yang memoderasi pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan. penelitian ini dilakukan dengan melakukan pengobservasian di perusahaan manufaktur pada Indonesia Stock Exchange. Teknik pengambilan sampel menggunakan purposive sampling. Pada penelitian ini pengujian hipotesis menggunakan alat bantu aplikasi PLS (Partial Least Square) 3.3. Hasil pada penelitian ini menunjukkan jika Growth Opportunity, Intellectual Capital dan ROA berpengaruh pada Nilai perusahaan sedangkan ROA memoderasi pengaruh Growth Opportunity namun tidak memoderasi pengaruh Intellectual Capital pada Nilai perusahaan. Keywords: ROA, PER, VAICTM, PBV
EDUKASI PEMANFAATAN MEDIA SOSIAL DALAM PENINGKATAN PENDAPATAN RUMAH TANGGA MELALUI KEGIATAN UMKM Irma Indira; Ma’rufatur Rodhiyah; Annita Mahmudah; Ika Purwanti; Rita Nataliawati; Latifatun Nisa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19327

Abstract

Perkembangan teknologi yang dimanfaatkan pada saat ini semakin menunjukkan peningkatan yang pesat, hal ini menjadikan lingkungan bisnis mengalami perubahan setiap saat. Saat ini digital marketing menjadi tren baru yang mempunyai peran utama dalam melakukan pemasaran bisnis, terutama jual beli online. Dalam mempertahankan bisnisnya pengusaha berlomba-lomba melakukan adaptasi pada kondisi terjadinya wabah ini dengan cara melakukan penerapan digital transformation. Digital transformation adalah strategi dan proses penerapan teknologi dalam kegiatan operasional yang mampu merubah cara binis baik terkait pemasaran hingga produksi. Desa Canggah merupakan desa yang warganya banyak memiliki bisnis kuliner, desa yang berlokasikan di kecamatan Sarirejo ini, warganya mengeluhkan berkenaan semakin sulitnya dalam pemasaran bisnis yang sedang mereka jalankan, hal ini sudah terjadi bahkan sebelum wabah pandemi terjadi namun ketika wabah pandemi terjadi semakin menjadikan bisnis mereka tidak berjalan. Pada pelaksanaan pengabdian ini meliputi sosialisasi, penyuluhan, pelatihan serta monitoring. berdasarkan perolehan hasil sosialisasi hingga monitoring menunjukkan bahwa edukasi pemanfaatan e-commerce dalam peningkatan pendapatan UMKM pada desa Canggah Kabupaten Lamongan dapat memberikan literasi pelaku UMKM dalam memanfaatkan e-commerce guna pemasaran digital.
STRUKTUR MODAL SEBAGAI VARIABEL MODERASI PENGARUH LIKUIDITAS DAN PROFIBILITAS TERHADAP FIRM VALUE: (Studi Kasus Pada Perusahaan Perbankan di BEI Tahun 2016-2019) Irma Indira; Eva Wany
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.271

Abstract

This research aims to conduct testing as well as know the capital structure moderating the influence of liquidity and profitability on firm vaue. The place where this research was conducted is in IDX where it uses the banking sector. The samples used in this study used purposive sampling method with samples of 96 companies from 2016 to 2019. In research studies the use of methods is used to explain the relationship and influence on variables using multiple analysts. The results of this study have proven the results if liquidity has a negative and significant impact on the firm value,while profitability has a positive impact on the firm value. The capital structure is able to moderate liquidity in firm value but does not moderate the influence of prifitability on firm value.
PENGARUH GROWTH OPPORTUNITY , INTELLECTUAL CAPITAL, ROA DAN LEVERAGE PADA FIRM VALUE Irma Indira
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.412

Abstract

This study aims to test and analyze empirically the effect of Growth Opportunity, Intellectual Capital, ROA and leverage on Firm Value. This research was conducted by making observations in manufacturing companies on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. In this study, hypothesis testing uses PLS (Partial Least Square) application tools 3.3. The results of this study indicate that if Growth Opportunity, ROA and Leverage affect the firm value while the firm value cannot be influenced by the Intellectual Capital variable.
Pengaruh Literasi Keuangan Terhadap Perilaku Konsumtif dan Locus of Control Pada Penggunaan Shopee Paylater Heti Nur Ani; Presti Belinda; Annita Mahmudah; Irma Indira
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1082

Abstract

This study aims to determine the effect of Financial Literacy on Consumptive Behavior Through Locus Of Control in Using Shopee Payleter in Millennial Generation (Study on University Students in Lamongan). The object of this research is all the millennial generation or university students in Lamongan. The sample in this study were students majoring in Accounting class of 2019 and 2020 at universities in Lamongan. This study uses primary data by distributing questionnaires online to 100 respondents using the solvin formula, which is a university millennial generation in Lamongan aged 22-40 years and is a Shopee Paylater user. This study uses the technique of Probability Sampling with Simple Random Sampling Technique. This study uses the Partial Least Square (PLS) approach using the SmartPLS Version 3.0 application. The results showed that financial literacy has a significant effect on the consumptive behavior of shopee paylater users with a positive relationship direction. Financial literacy has a significant effect on the locus of control of shopee paylater users with a positive relationship direction. Locus of control has a significant effect on the consumptive behavior of shopee payleter users. can mediate the relationship of financial literacy to the consumptive behavior of Shopee Paylater users with a positive relationship direction.
PENGARUH SUKU BUNGA KREDIT DAN INFLASI TERHADAP PENYALURAN KREDIT DENGAN RESIKO KREDIT SEBAGAI VARIABEL MODERASI Ma’rufatur Rodhiyah; Irma Indira; Agustinus Salukh; Nurul Vidya Fortuna
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.301

Abstract

This research was carried out to determine the effect of interest rates and inflation on credit distribution. As well as to test the effect of interest rate moderation on interest rates and inflation. The sample in this study was 47 banking companies listed on the IDX in 2019-2021 which were selected using a purposive sampling method. Data analysis techniques used descriptive statistical tests, classical assumption tests (normality test, multicollinearity test, autokerarity test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) tests, and hypothesis tests (t test, coefficient of determination test) were processed using the SPSS application program version 26. The results of this research show that, credit interest rates, inflation have no effect on credit distribution, credit risk has no effect on credit distribution and the results of the research show that credit risk is unable to moderate credit interest rates and inflation on credit distribution to companies banks listed on the Indonesian Stock Exchange in 2019-2021.
Co-Authors Agustinus Salukh Annita Mahmudah Annita Mahmudah Eva Wany Evi Dwi Kartikasari Evi Dwi Kartikasari Hakim, Mesra Berlyn Heny Isfadia Heti Nur Ani Inneke Nur Vivi Latifatun Nisa Masadah Ma’rufatur Rodhiyah Nurul Vidya Fortuna Presti Belinda Purwanti, Ika Qosim Rina Sulistyowati Rita Nataliawati Slamet Santoso