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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Mopolayio : Jurnal Pengabdian Ekonomi REVIU: Accounting, Business & Organizations
Joicenda Nahumury
Universitas Hayam Wuruk Perbanas
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange Dewi Sri Kistini; Joicenda Nahumury
The Indonesian Accounting Review Vol 4, No 2 (2014): TIAR - July 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.334

Abstract

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The hypothesis is analyzed with Logistic Regression using SPSSs program 20.0 version for windows. The result of this research indicates that public accounting firm size has significanteffect on auditor switching, meanwhile financial distress, institutional ownership, and management change do not have significant effect on auditor switching.
The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure Aldo Prandita Nanda; Joicenda Nahumury
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1525

Abstract

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange Ganang Setiawan; Joicenda Nahumury
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.280

Abstract

This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of stock ownership on audit report lag. In addition, this study also tests three control variables such as firm size, type of auditor, and profitability. One hundred and fiftysix sample of banking companies listed in the Indonesia Stock Exchange during the 6 years of the study were obtained by using purposive sampling technique. The results of multiple regression analysis proved that only board size variable that affects the audit report lag, while the other three control variables has no significant effect on audit report lag. This result suggested that auditors perform the audit more efficientlyand effectively, for BAPEPAM-LK and Bank Indonesia as regulator to review again the regulation about corporate governance, for the future researcher to be reference in developing research.
Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi Dan Opini Akuntan Terhadap Audit Delay Pada Produk Reksa Dana Di Indonesia Joicenda Nahumury
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p1-19

Abstract

AbstrackThis study empirically examined the effect of several company & audit characteristics on audit report lag or audit delay. Determinants of audit delay in mutual funds were chosen as an object of investigation. The purpose of this study to reveal that those variables have significant effect on audit delay simultaneously or partially. Samples are selected by purposive sampling method. The results of multiple linear regressions show that all of the explanatory variables influences audit delay simultaneously. The rest of variables do not appear to have any bearing on mutual fund audit delay. This Result is suggested for auditor to perform the audit more efficient and effective to get audit report timely, for BAPEPAM-LK as regulator to review again the deadline of audited financial statements delivery of mutual funds, for the future researcher to be reference in developing investigation.                                                                                                                                                                           
CHARACTERISTICS OF MANAGEMENT ACCOUNTING INFORMATION SYSTEMS, PARTICIPATION IN BUDGETING, BUSINESS STRATEGY AND ENVIRONMENTAL UNCERTAINTY ON MANAGERIAL PERFORMANCE Soni Agus Irwandi; Agus Samekto; Reza Arlinda; Joicenda Nahumury; Velin Ivonialita; Idlal Awwalul Anisa
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1315

Abstract

The purpose of this study was to determine the effect of management accounting information system characteristics, budgeting participation, business strategy on managerial performance with environmental uncertainty as a moderating variable. Quantitative research method using a questionnaire to obtain the data. The sample of this research is an active employee in administration and finance in each division of PT PJB Surabaya. The data analysis technique used in this study is moderating regression analyze. The results of the research inform that the characteristics of management accounting information systems, participatory budgeting and business strategy have a significant effect on this research. The research results also inform that environmental uncertainty strengthens the relationship between the influences of business strategy on managerial performance. The contribution of this research is useful for companies to increase the capacity of management information systems and flexible budgeting according to the needs and determination of company strategy.
PROGRAM PENGABDIAN MASYARAKAT PENERAPAN SISTIM INFORMASI AKUNTANSI PENERIMAAN KAS PADA UMKM Soni Agus Irwandi; Ikhwan Kholid; Reza Tianto; Alyana Hayyanisa Putri; Zajila Laily; Renata Yohana; Joicenda Nahumury
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i1.3553

Abstract

Laporan Keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan, usaha, kinerja dan arus kas sehingga dapat dijadikan dasar membuat keputusan-keputusan ekonomi. Objek pengabdian ini, ditujukan kepada UD Apha Bird Surabaya yang bergerak dibidang usaha penjualan burung, pakan burung dan pakan hewan peliharaan lain. Tujuan program pengabdian ini adalah memberikan pendampingan dan pelatihan penggunaan sistim informasi akuntansi penerimaan kas. Kendala yang dihadapi mitra adalah Mitra belum memiliki catatan pembukuan yang terstruktur dalam laporan keuangan yang baik pada transaksi penjualan dan penerimaan kas. Saat ini pencatatan masih dilakukan secara manual pada kertas atau pun buku catatan. Permasalahan berikutnya adalah mitra belum mampu mengidentifikasi kebutuhan menentukan jumlah kas yang diterima berdasarkan jenis burung dan produk lain yang laku terjual. Metode pelaksanaan yang dilakukan dengan tahap awal adalah melakukan pendampingan dan pelatihan penyusunan transaksi berbasis excel untuk memberikan pemahaman dan meningkatkan pengetahuan akuntansi mitra. Tahap kedua adalah membangun sistim informasi akuntansi penerimaan kas dan tahap ketiga adalah melakukan pendampingan dan pelatihan penerapan dan penggunaan sistim informasi akuntansi penerimaan kas. Hasil pengabdian masyarakat telah menginfromasikan bawa mitra telah mampu mentransformasi catatan transaksi penjualan manual ke catatan transaksi berbasis excel. Mitra juga telah memiliki aplikasi sistim informasi akuntansi penerimaan kas dan mampu menggunakan aplikasi tersebut untuk mengelola transaksi penjualan dan penerimaan kas pada usahanya dengan baik. Kontribusi program pengabdian masyarakat ini bagi mitra adalah adanya peningkatan kemampuan pengelolaan transaksi usaha yang lebih informatif.
Faktor Apakah Yang Memicu Transaksi Pihak Berelasi Nahumury, Joicenda; Agus Irwandi, Soni
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11046

Abstract

The purpose of this research is to examine the ownership structure and firm size to the related party transactions. Population of this research were all companies of consumer non-cyclicals which had listed at the Indonesian Stock Exchange during period 2018-2022. A total of 212 research samples was selected using cluster random sampling technique. The Research method use quantitative analysis approach. Analysis techniques to test the hypothesis was the model of the structural warp PLS 7.0 . The result of this research described that ownership structure has significant effect to the related party transactions and firm size have no effect to the related party transactions
FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021 Trihardhani, Kirana; Nahumury, Joicenda; Murni, Nur Suci I Mei; Nita, Riski Aprillia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6406

Abstract

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.
Pendampingan Penyusunan Laporan Keuangan Rukun Tetangga di Graha Sejahtera Residence: Meningkatkan Transparansi dan Akuntabilitas Keuangan Komunitas Irwandi, Sony Agus; Pujiati, Diyah; Africa, Laely Aghe; Diptyana, Pepie; Nahumury, Joicenda
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.96

Abstract

Pengelolaan keuangan yang transparan dan akuntabel merupakan hal penting dalam organisasi masyarakat seperti Rukun Tetangga (RT), terutama untuk menjaga kepercayaan dan partisipasi aktif warga. Namun, kurangnya pemahaman dasar mengenai pencatatan dan pelaporan keuangan sederhana sering kali menjadi tantangan bagi pengurus RT dalam menyusun laporan keuangan yang rapi dan dapat diakses oleh masyarakat. Program pengabdian masyarakat ini bertujuan untuk mendampingi pengurus RT di Graha Sejahtera Residence dalam menyusun laporan keuangan yang akurat, transparan, dan mudah dipahami oleh warga. Pendekatan yang digunakan dalam program ini meliputi asesmen kebutuhan, pelatihan dasar akuntansi, pendampingan teknis dalam pencatatan transaksi dan penyusunan laporan keuangan, serta monitoring dan evaluasi hasil pelaksanaan. Hasil dari program ini menunjukkan peningkatan pemahaman pengurus RT mengenai prinsip akuntansi sederhana, serta kemampuan mereka dalam menyusun laporan arus kas dan laporan perubahan ekuitas yang dipublikasikan secara rutin kepada warga. Dampak positif lainnya adalah meningkatnya kepercayaan warga terhadap pengelolaan keuangan RT, yang tercermin dari meningkatnya partisipasi dan kepuasan warga terhadap transparansi laporan keuangan. Program ini menunjukkan bahwa pendampingan penyusunan laporan keuangan dapat menjadi solusi efektif dalam meningkatkan akuntabilitas keuangan di tingkat RT. Keberhasilan program ini membuka peluang untuk replikasi di lingkungan RT lainnya, guna membangun sistem keuangan komunitas yang lebih transparan dan kolaboratif.
PENINGKATAN KOMPETENSI GURU TINGKAT PAUD MELALUI PENYULUHAN PENULISAN KARYA ILMIAH Hapsari, Indah; Nahumury, Joicenda
Jurnal Edukasi Pengabdian Masyarakat Vol 3 No 4 (2024): OKTOBER 2024
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v3i4.5799

Abstract

Guru merupakan tenaga pendidik professional yang memiliki tujuan mulia dalam hal mencerdaskan anak bangsa. Dalam perjalanannya, seorang guru tidak hanya dituntut untuk melakukan pengajaran, namun juga memiliki professional lain terkait menghasilkan suatu karya ilmiah. Karya ilmiah tidak akan lahir tanpa adanya pemahaman mengenai alur sebuah penelitian, yang di dalamnya mencakup kemampuan di dalam mengidentifikasi masalah sampai kepada cara menjawab dan menyelesaikan permasalahan tersebut. Guru tingkat PAUD (Pendidikan Anak Usia Dini) sering disibukkan oleh kegiatan perencanaan, pelaksanaan, dan evaluasi kegiatan pembelajaran, sehingga aktivitas penelitian menjadi terbatas dan penulisan karya ilmiah pun tidak dilakukan. Pada kesempatan pengabdian masyarakat ini, maka melalui metode ceramah dan diskusi terkait penulisan karya ilmiah pada Guru Tingkat PAUD di Aisyiyah Bustanul Athfal VI Sidoarjo, maka diharapkan mampu menambah pengetahuan para guru mengenai serangkaian macam-macam aktivitas penelitian yang dapat dilakukan, sehingga memotivasi para guru untuk memiliki suatu karya ilmiah.
Co-Authors Africa, Laely Aghe Agus Samekto Agustina Dianova Agustina Ratna Dwiati, Agustina Ratna Aldo Prandita Nanda Alex Dwiputra Siregar Alyana Hayyanisa Putri Dewi Sri Kistini Dewi Sri Kistini Diah Hari Suryaningrum Dianova, Agustina Diyah Pujiati Ganang Setiawan Ganang Setiawan I Wayan Wisnu Utama Idlal Awwalul Anisa Ikhwan Kholid Indah Hapsari Irwandi, Sony Agus Istainul Khasanah Istainul Khasanah Lukita, Carolyn Metana, Nosy Yodi Murni, Nur Suci I Mei Nafiroh, Susi Nanda, Aldo Prandita Nita, Riski Aprillia Nurmala Ahmar Pepie Diptyana Renata Yohana Reza Arlinda Reza Tianto Siregar, Alex Dwiputra Soni Agus Irwandi Susi Nafiroh Titis Puspitaningrum Dewi Kartika Trihardhani, Kirana Velin Ivonialita Zajila Laily