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All Journal SEIKO : Journal of Management & Business JURNAL AKUNTANSI Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal E-Bis: Ekonomi Bisnis Parta: Jurnal Pengabdian Kepada Masyarakat Pekodimas : Jurnal Pengabdian Kepada Masyarakat Investama : Jurnal Ekonomi dan Bisnis Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD) Jurnal Bisnis dan Kewirausahaan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Shella Rizqi Arfianti, Shella Rizqi
Universitas Perwira Purbalingga
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENGELOLAAN KEUANGAN ENTITAS BERORIENTASI NONLABA MENURUT ISAK 35 PADA MASJID AGUNG DARUSSALAM PURBALINGGA Setiawan, Agus Bakti; Arofah, Anastasia Anggarkusuma; Amelia, Shella Rizqi
Investama : Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2023): Investama : Jurnal Ekonomi dan Bisnis
Publisher : Investama : Jurnal Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/investamajurnalekonomidanbisnis.v9i2.1054

Abstract

Non-profit oriented entities are organizations that operate not for personal or specific group interests but for the benefit of the congregation or common interests. The presentation of financial statements for non-profit oriented entities is regulated by ISAK 35 standards. The objective of this research is to prepare financial statements for the Great Darussalam Mosque in Purbalingga, following the guidelines of ISAK 35 and the accounting cycle, from transaction identification to financial statement presentation. The methodology used is a qualitative descriptive approach. Data collection techniques include interviews, observations, and documentation. The research was conducted at the Great Darussalam Mosque in Purbalingga. The data sources utilized in the research consist of primary and secondary data. Primary data was obtained through interviews conducted directly with the Ta’mir Mosque's Chairman, Treasurer, and Secretary. The research findings indicate that the Great Darussalam Mosque in Purbalingga still uses a simple financial statement presentation, limited to recording cash inflows and outflows, and has not fully implemented ISAK 35. This is primarily due to the lack of human resources with accounting knowledge and the absence of accounting experts or management officials with an accounting background.
KETIKA INFLASI DAN KETIDAKPASTIAN MENEKAN: REFLEKSI DOOM SPENDING DAN PENTINGNYA LITERASI EKONOMI Amelia, Shella Rizqi; Anah, Lik; Ulya, Widadatul
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.589

Abstract

The phenomenon of doom spending, or impulsive consumption behavior as an emotional escape, has become increasingly prevalent amid global economic uncertainty. Economic crises, high inflation, and job insecurity are key drivers of irrational consumer behavior. This study aims to systematically review the literature examining the relationship between macroeconomic pressures, doom spending behavior, and the role of economic literacy as a mitigation tool. Using a systematic literature review approach, this research analyzes scholarly articles published between 2018 and 2025 from reputable sources. The findings indicate that macroeconomic pressure significantly contributes to doom spending behavior, and economic literacy plays an essential role in shaping rational consumer decision-making. However, economic literacy alone is insufficient without self-regulation and digital awareness of consumerist influences. This study highlights the urgency of enhancing economic literacy programs that are adaptive to digital challenges and macroeconomic dynamics. Keywords: doom spending, economic literacy, macroeconomic pressure, consumer behavior, literature review
Pengungkapan Emisi Karbon dan Inovasi Hijau terhadap Nilai Perusahaan Aning Fitriana; Destin Alfianika Maharani; Shella Rizqi Amelia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.12

Abstract

Company value is an important factor in determining the working conditions of an organization. Reflected through share prices as a form of company performance, company value is defined as a reflection of the appropriate and continuous policy setting by management so as to build market confidence in the company. The aim of the research was to understand and analyze the influence of carbon emission disclosure and green innovation on company value. The population in this research is all Sri-kehati indexed companies. Through a purposive sampling technique, the number of observations obtained in the 2020-2024 period was 84 companies. This research is included in the descriptive quantitative type category using secondary data. Annual report data is taken from www.idx.com or the company website. The technique for analyzing hypotheses applies multiple regression analysis. Research has proven that carbon emission disclosure has a positive effect on company value, and green innovation has a significant positive effect on company value. Simultaneously, disclosure of carbon emissions and green innovation influence company value..
Analisis Pengaruh Pergantian Manajemen, Komite Audit, Financial Distress, Reputasi Auditor, Audit Fee, terhadap Auditor Swithcing Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.125

Abstract

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.
Pengaruh Promosi, Kualitas Produk dan Harga terhadap Keputusan Pembelian pada Keranjang Sayur Online Danil Indriyani; Agustin Riyan Pratiwi; Shella Rizqi Amelia
Jurnal Bisnis dan Kewirausahaan Vol 1 No 1 (2024): November
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Bakul Sayur Online Purbalingga Online is an online shop that has a problem phenomenon. Based on interviews and data obtained, there are still phenomena related to minimal promotion, the quality of vegetable products whose durability is still not good. Based on the research gap from research conducted by Melati (2021), the price variable was found to be the answer to the limitations of this research. This research aims to find out the extent to which promotion, product quality and price influence purchasing decisions. This research uses quantitative methods. The population used in this research was a sample of 95 respondents. The sampling technique uses random sampling technique. The analysis used in this research used SPSS version 26.0. The results of this research show that promotions have a positive and significant effect on purchasing decisions. Product quality has a positive and significant effect on purchasing decisions. Price has a negative and significant effect on purchasing decisions. Apart from that, promotion, product quality and price simultaneously influence purchasing decisions. The coefficient of determination is 0.31, meaning that the independent variable has an influence of 31% on the independent variable, namely purchasing decisions, and the remaining 69% is influenced by other factors not examined in this research. 
SOSIALISASI LITERASI KEUANGAN UNTUK IBU RUMAH TANGGA DI DESA LEDUG KECAMATAN KEMBARAN KABUPATEN BANYUMAS Amelia, Shella Rizqi; Pratiwi, Agustin Riyan; Arofah, Anastasia Anggarkusuma; Pangestu, Retno; Supriatin, Dyah; Pangestika, Lia Widya
Perwira Journal of Community Development Vol 4 No 1 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i1.269

Abstract

Ibu rumah tangga sangat berperan penting memberikan kontribusi yang besar bagi perekonomian nasional, namun sebagian besar mengalami kesulitan dalam mengelola keuangan rumah tangga dan berdampak pada perekonomian domestik (rumah tangga). Secara umum, persoalan yang dihadapi oleh ibu rumah tangga meliputi kesulitan mengatur keuangan, tidak pernah ada perencanaan keuangan, dan salah dalam pengambilan keputusan keuangan. Banyak ibu rumah tangga yang memegang kendali keuangan dalam rumah tangga tanpa memiliki dasar pengetahuan maupun keterampilan dalam pengelolaan keuangan dengan baik. Tidak jarang ketika memegang uang mereka cenderung menghabiskan untuk sesuatu yang sifatnya hanya komsumtif dan tidak mempertimbangkan untuk dana darurat, tabungan masa depan, kesehatan dan pendidikan. Dalam rumah tangga baiknya juga menerapkan aspek manajemen yang meliputi perencanaan, pengorganisasian, implementasi, dan pengendalian, hal tersebut sangat penting dalam kesiapan untuk menghadapai ketidakpastian di masa yang akan datang. Demikian pula dengan pengelolaan keuangan, masih banyak ibu rumah tangga yang menghabiskan pendapatan rumah tangga tanpa perhitungan yang baik. Mungkin melakukan perhitungan dengan konsumsi berdasarkan asas kebutuhan bukan keinginan, namun banyak hal yang dilewatkan meraka seperti menabung untuk dana darurat, kesehatan, dan masa pensiun dan yang lainnya.
PERGANTIAN AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN PERUBAHAN MANAJEMEN SEBAGAI VARIABEL MODERASI Maharani, Destin Alfianika; Tyas, Karunia Zuraidaning; Amelia, Shella Rizqi; Fitriyanti, Fitriyanti Alfianika
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.16854

Abstract

Financial reports as a form of company accountability to stakeholders related to the company's operations during a period require competent and independent external parties. External parties that can be used by the company are external auditors or public accountants or KAP auditors. The use of external auditors will later provide opinions on financial reports based on the auditor's code of ethics and work standards. In selecting external auditors, there are various factors that can influence, for example company policies and government regulations. This study aims to determine the effect of changing auditors and audit committees on audit quality with management changes as a moderating variable. After data analysis, the results obtained were that changes in auditors and audit committees had a positive effect on audit quality, changes in management had no effect on audit quality. Meanwhile, changes in management as a moderating variable obtained the results that changes in management can be used as a moderating variable between the audit committee and audit quality, while changes in management were not proven to moderate the effect of changes in auditors on audit quality.
Penguatan Kecerdasan Ekonomi Melalui Edukasi Literasi Keuangan dan Perlindungan Konsumen Pada Ibu Rumah Tangga Amelia, Shella Rizqi; Pratiwi, Agustin Ryan; Ulya, Widadatul
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v6i2.7090

Abstract

Ibu rumah tangga memegang peranan penting sebagai pengelola keluarga, tetapi di Indonesia tingkat literasi keuangan dan hak-hak konsumen mereka tergolong rendah. Akibatnya banyak keluarga yang menghadapi masalah, seperti pengelolaan uang yang tidak efektif, tidak punya tabungan, hingga terjebak dalam Pinjaman Online juga menjadi konsumen yang merugi. Ancaman tersebut juga dialami oleh Ibu rumah tangga di Desa Kalimanah Kabupaten Purbalingga, dimana survey awal menunjukan sebagian besar mengaku kesulitan dalam mengelola keuangan bahkan harus mengajukan pinjaman ke berbagai sumber. Maka sangat perlu untuk menyelenggarakan kegitan sosialisasi juga pendampingan Edukasi Literasi Keuangan dan Perlindungan Konsumen sebagai bentuk Penguatan Kecerdasan Ekonomi para ibu rumah tangga. Kegiatan dilaksanakan oleh tim yang terdiri dari 3 orang dosen dan 2 orang mahasiswa Universitas Perwira Purbalingga. Pelaksanaan meliputi tiga tahapan, yakni 1) Sosialisasi, 2) Pendampingan penggunaan aplikasi keuangan dan 3) Evaluasi. Sosialisasi didahului dengan persiapan materi tentang Literasi pengelolaan keuangan dan Literasi tentang perlindungan konsumen bagi ibu rumah tangga, Kedua, dilanjutkan dengan kegiatan sosialiasasi sekaligus memperkenalkan aplikasi pengelolaan keuangan sederhana berbasis smartphone (SEPRAN), diikuti praktik langsung bersama peserta. Diakhiri dengan evaluasi penggunaan aplikasi keuangan setelah satu bulan penggunaan. Hasil evaluasi menunjukan bahwa 80% dari para ibu rumah tangga telah berhasil menggunakan aplikasi “Serpan” memiliki kecenderungan untuk pengelolaan keuangan yang lebih baik. Ditandai dengan peningkatan kesadaran akan penggunaan uang dan efektifitas manajemen keuangan yang dimiliki, ditandai dengan sisa saldo yang tercatat dimana sebelumnya tidak diketahui oleh para ibu tersebut. Tingginya capaian indikator menunjukan bahwa metode sosialisasi interaktif, praktik langsung, dan pendampingan terbukti efektif dalam meningkatkan kecerdasan ekonomi.
Co-Authors Agustin Rian Pratiwi Agustin Riyan Pratiwi Agustin Riyan Pratiwi Aji Priambodo Akbar, Desta Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Aning Fitriana Aning Fitriana Danil Indriyani Desta Akbar Desta Akbar Destin Alfianika Maharani Dinnas Purnomo Dyah Supriatin Fitriana, Aning Fitriyanti Fitriyanti Fitriyanti, Fitriyanti Alfianika Hasibuan, Reza Rahmadi Karunia Zuraidaning Tyas Lik Anah Pangestika, Lia Widya Pangestu, Retno Pratiwi, Agustin Riyan Pratiwi, Agustin Ryan R. Satria Setyanugraha Retno Pangestu Setiawan, Agus Bakti Supriatin, Dyah Tyas, Karunia Zuraidaning Ulya, Widadatul Yuki Intania Roshela