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All Journal Jurnal Akuntansi Indonesia SEGMEN Jurnal Manajemen dan Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Efektor Jurnal Aplikasi Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Administrasi dan Manajemen Accounting Global Journal Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah ASET Journal of Servite JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian Kepada Masyarakat Patikala Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Buletin Abdi Masyarakat (BAM) JISOS: Jurnal ilmu sosial Jurnal Publika Pengabdian Masyarakat Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Prosiding Seminar Nasional Unimus E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Indonesia
Hetty Muniroh
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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THE IMPACT OF NATURE OF INDUSTRY, FINANCIAL TARGET AND STABILITY ON FINANCIAL STATEMENT FRAUD Citra Setyowati; Hetty Muniroh
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.v4i2.338

Abstract

Financial statement fraud is defined by the useful omission or fraud of a specific amount in a financial report in order to deceive those who use financial statements. The objective of this research is show how industry situation, financial objectives, and financial stability affect fraudulent financial reporting in food and beverage firms listed on the Indonesia Stock Exchange (IDX) to 2019 to 2021. Financial statement fraud is the dependent variable in this research. Financial stability, financial targets and industrial conditions are independent variables. Purposive sampling, namely a sampling method combined with documentation, is the data collection methodology used in this research. The research sample consisted of 14 companies, so the total observations were 42. To obtain the best unbiased linear estimation (BLUE) data, the multiple linear analysis technique used in this research had previously been tested with classic assumptions in SPSS 22. This research explains that fraud is influenced by not significantly positive by financial stability and financial targets, but not significantly influenced negatively by industrial conditions.
UPAYA PENGEMBANGAN PRODUK, PELATIHAN PEMBUKUAN DAN DIGITAL MARKETING PADA KELOMPOK BUDI DAYA BUAH MARKISA AL- HIDAYAH DESA SIDOMULYO KECAMATAN KALIORI KABUPATEN REMBANG Hetty Muniroh; Siti Alliyah
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1219

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk mendorong kelompok budi daya buah Markisa Al-Hidayah untuk mengembangkan potensi usaha yang bisa dihasilkan dari olahan buah Markisa. Selain itu juga memberikan pelatihan pembukuan sederhana dan digital marketing agar usaha yang dikelola dapat berkembang dengan baik dan lebih dikenal masyarakat. Metode yang digunakan dalam program pengabdian kepada masyarakat ini adalah pelatihan, pendampingan serta evaluasi. Hasil dari pengabdian kepada masyarakat ini adalah terciptanya produk olahan buah Markisa berupa sirup Markisa. Mitra memiliki media pemasaran online dan mampu menyusun laporan keuangan mulai dari buku kas, laporan laba/rugi, perhitungan harga pokok produksi serta membuat rekap penjualan.
Faktor-Faktor Yang Mempengaruhi Audit Delay Nurrohimah, Binti; Muniroh, Hetty
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.14900

Abstract

Tujuan penelitian yaitu membuktikan pengaruh antara audit tenure, audit opinion, company size, dan profitability terhadap audit delay. Penelitian ini menggunakan purposive sampling, adapun sampel yang lolos sebanyak 11 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI periode 2019 s.d 2021. Metode pengumpulan data penelitian yaitu dokumentasi. Analisis linier berganda digunakan sebagai teknik analisis beserta aplikasi SPSS versi 19. Secara parsial audit tenure dan company size berpengaruh negatif tidak signifikan terhadap audit delay, namun audit opinion dan profitability berpengaruh negatif signifikan terhadap audit delay.The research objective is to prove the effect of audit tenure, audit opinion, company size, and profitability on audit delay. This study used purposive sampling, while the samples that passed were 11 manufacturing companies in the consumer goods industry sector which were registered on the IDX for the period 2019 to 2021. The research data collection method was documentation. Multiple linear analysis is used as an analytical technique along with the SPSS version 19 application. Partially, audit tenure and company size have no significant negative effect on audit delay, but audit opinion and profitability have a significant negative effect on audit delay.
Determinasi Pada Nilai Perusahaan Nafisah, Sayyidati; Muniroh, Hetty
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2143

Abstract

Company value can show how it performs in running the business. Company size, profitability, age and capital structure can have an effect on company value as proxied by PBV. This study was carried out in order to find out how company size, profitability, age and capital structure affect the value of Food and Baverage companies listed on the IDX during the 2019-2023 period. This study consists of the dependent variable company value, while the independent variables are company size, profitability, age and capital structure. The population used was 32 food and load businesses that were members of the BEI from 2019 to 2023. In this research, data was collected using a purposive sampling method. In this study sample, the research consisted of eleven companies with a total of fifty-five observations. The samples that have been collected are analyzed and processed using multiple linear regression tests. This study has findings that company size and age have an insignificant negative impact on company value, conversely the profitability variable has an insignificant impact on company value and capital structure has a positive impact on company value.
Determinasi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Rembang Azizzah, Ayu; Muniroh, Hetty
JURNAL ADMINISTRASI & MANAJEMEN Vol 14, No 4 (2024): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v14i4.5316

Abstract

Kegiatan ini dilakukan guna membuktikan faktor-faktor yang terdiri dari kesadaran wajib pajak, literasi perpajakan dan peraturan pajak memberikan dampak pada kepatuhan wajib pajak orang pribadi di Kabupaten Rembang. Wajib pajak orang pribadi di Kabupaten Rembang merupakan populasi dari penelitiam ini. Teknik sampling yang dilakukan yaitu dengan teknik sampling nonprobabilitas aksidental dengan metode rumus Slovin. Data dalam studi ini di uji dan dianalisa menggunakan uji intrumen dan analisis regesi linier berganda yang terdiri dari uji regresi, uji hipotesis dan uji determinasi. Penelitian ini memiliki temuan bahwa kesadaran wajib pajak dan peraturan perpajakan berdampak secara langsung pada kepatuhan wajib pajak orang pribadi di Kabupaten Rembang, sedangkan pengetahuan perpajakan tidak memiliki dampak yang signifikan pada kepatuhan wajib pajak orang pribadi di Kabupaten Rembang. Hasil uji determinasi memperlihatkan bahwa faktor-faktor yang digunakan mampu menjelaskan kepatuhan wajib pajak orang pribadi di Kabupaten Rembang.
Peningkatan Literasi Keuangan Koperasi Simpan Pinjam PKK Desa Turusgede Kecamatan Rembang Kabupaten Rembang Muniroh, Hetty; Purwati, Neni; Widodo, Agus
Jurnal Publika Pengabdian Masyarakat Vol 6, No 2 (2024): Jurnal Publika Pengabdian Masyarakat
Publisher : Institut Informatika dan Bisnis Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30873/jppm.v6i2.4054

Abstract

Kegiatan koperasi simpan pinjam yang dikelola PKK Desa Turusgede kabupaten Rembang tergolong cukup bagus, namun masih terkendala dengan keterbatasan pengelola tentang literasi keuangan dan literasi tentang koperasi simpan pinjam. Pencatatan masih sangat sederhana, bahkan bisa dikatakan kurang akuntabel. Selain itu pembagian SHU juga belum pernah dilakukan sebagaimana lazimnya koperasi. Keterbatasan pengetahuan tentang akuntansi keuangan menjadikan kelompok PKK Desa Turusgede belum mampu membuat pembukuan dengan baik. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan literasi keuangan dan literasi koperasi kepada koperasi simpan pinjam PKK Desa Turusgede. Metode yang digunakan yaitu survei, sosialisasi dan pelatihan, praktek penyusunan laporan keuangan sederhana, pelatihan pembagian SHU, literasi tentang pentingnya pemisahan fungsi dan tugas dalam pengelolaan koperasi, evaluasi. Program pengabdian masyarakat dilakukan selama 2 bulan, dengan memberikan pelatihan dan pendampingan. Pelaksanaan kegiatan Pengabdian kepada Masyarakat ini telah membantu pengelola Koperasi Simpan Pinjam PKK Turusgede melakukan pencatatan simpanan dan pinjaman anggota PKK dengan baik, mampu membuat pembukuan sederhana berupa laporan perubahan posisi keuangan, laporan laba/rugi dan laporan perubahan modal, dibuktikan dengan telah terisinya buku yang disediakan oleh tim pengabdi yang telah dilakukan pendampingan proses pengisiannya, dan hasilnya telah sesuai ilmu pembukuan yang telah diberikan, serta telah menghasilkan laporan pembukuan dengan benar.
Faktor-Faktor Audit Delay pada Perusahaan Tekstil dan Garmen di BEI 2019 – 2021 Hesti Dina Sulistyoningsih; Hetty Muniroh
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1086

Abstract

Abstract : The purpose of this study is to provide information on the causes of audit delays in textile and garment companies which are influenced by factors of audit opinion, profitability, solvency, and company age. This study involves audit delay variables as dependent variables and independent variables which include audit opinion, profitability, solvency and company age. The type of study data is in the form of indirect data with data collection methods in the form of documentation. Data acquisition comes from the official IDX website, namely the website www.idx.com. The population in this study involved 22 textile and garment businesses listed on the IDX during the period 2019 to 2021. The use of sampling techniques in this study in the form of certain criteria until 10 companies were obtained with three years of observation as the final sample, so that the number of observations obtained was 30 data. Multiple linear regression analysis was used as a data analysis technique. This investigation provides findings where audit opinion, profitability, solvency do not have a significant impact on audit delay while business age does not negatively impact audit delay. Abstrak : Tujuan dari penelitian ini adalah untuk memberikan informasi mengenai penyebab audit delay pada perusahaan tekstil dan garmen yang dipengaruhi oleh faktor opini audit, profitabilitas, solvabilitas, dan umur perusahaan. Penelitian ini melibatkan variabel audit delay sebagai variabel dependen dan variabel independen yang meliputi opini audit, profitabilitas, solvabilitas dan umur perusahaan. Jenis data penelitian berupa data tidak langsung dengan metode pengumpulan data berupa dokumentasi. Perolehan data berasal dari situs resmi BEI yaitu situs www.idx.com. Populasi dalam penelitian ini melibatkan 22 perusahaan tekstil dan garmen yang terdaftar di BEI selama periode 2019 sampai dengan 2021. Penggunaan teknik sampling dalam penelitian ini berupa kriteria tertentu hingga diperoleh 10 perusahaan dengan tiga tahun pengamatan sebagai sampel akhir, sehingga jumlah observasi yang diperoleh sebanyak 30 data. Analisis regresi linier berganda digunakan sebagai teknik analisis data. Penelitian ini memberikan temuan dimana opini audit, profitabilitas, solvabilitas tidak memiliki pengaruh yang signifikan terhadap audit delay sedangkan umur perusahaan tidak memiliki pengaruh negatif terhadap audit delay. 
Pengaruh Ukuran Perusahaan, Dewan Komisaris dan Leverage Terhadap Kinerja Keuangan Ari Puji Wicaksono; Hetty Muniroh
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1112

Abstract

Abstract : Financial performance refers to the extent to which a company is able to achieve its financial goals in an effective and efficient manner in generating profits, managing assets and controlling liabilities. This investigation aims to provide information on financial performance influenced by company size, board of commissioners and leverage. The object of this study involved manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. This research method was carried out using the documentation method, the type of data used was documentary data and the data sources used were secondary data. This population includes the food and beverage sub-sector business, sampling was carried out with special criteria, so that 18 companies were obtained with three years of observation with a total of 54 observations of data used as samples. The data analysis technique used was multiple linear analysis technique. Before conducting the regression, it was previously tested with the classical assumption test to obtain data that was the Best Linear Unbias Estimate (BLUE). The findings from this investigation were that company size had no impact on financial performance, the board of commissioners had no negative impact on financial performance while leverage had an impact on financial performance. Abstrak : Kinerja keuangan mengacu pada sejauh mana perusahaan mampu mencapau tujuan keuangannya dengan cara yang efektif dan efisien dalam menghasilkan keuntungan, mengelola aset dan mengendalikan liabilitas. Investigasi ini bermaksud memberi informasi mengenai kinerja keuangan yang dipengaruhi oleh ukuran perusahaan, dewan komisaris dan leverage. Objek penelitian ini melibatkan perusahaan manufaktur tergabung dalam Bursa Efek Indonesia selama periode 2020-2022.  Metode penelitian ini dilakukan dengan metode dokumentasi, jenis data yang digunakan data dokumenter dan sumber data yang digunakan adalah data sekunder. Populasi ini melibatkan bisnis sub sektor makanan dan minuman, penarikan sampel dilakukan dengan kriteria khusus, sehingga diperoleh 18 perusahaan dengan tahun pengamatan selama tiga tahun dengan jumlah observasi sebanyak 54 data yang dijadikan sampel. Teknik analisis data yang digunakan adalah teknik analisis linier berganda. Sebelum dilakukan regresi, sebelumnya diuji dengan uji asumsi klasik untuk memperoleh data yang Best Linier Unbias Estimate (BLUE). Temuan dari investigasi ini ukuran perusahaan tidak berdampak pada kinerja keuangan, dewan komisaris tidak berdampak secara negatif pada kinerja keuangan sedangkan leverage berdampak pada kinerja keuangan
Determination of Audit Report Lag in Transportation Companies on the Indonesia Stock Exchange Rukmana, Meilisa; Muniroh, Hetty
Efektor Vol 12 No 1 (2025): Efektor Vol.12 No.1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v12i1.24142

Abstract

The purpose of this activity is to demonstrate how the delay in audit reports for transportation businesses listed on the IDX from 2020 to 2022 is influenced by age, size, financial health, and operational complexity.  This study uses a quantitative approach with independent variables such as operational complexity, financial health, company size, and company age, while the dependent variable is the audit report lag.  The research data is secondary data in the form of documentary data accessed through the official IDX website, www.idx.co.id, using purposive sampling method.  There are 15 modes of transportation used by the population.  A total of 45 observations from fifteen companies were used as the research sample.  Multiple linear regression analysis serves as the data analysis method.  This study found that the age of the company and the size of the company partially have no significant impact on audit report lag, while the financial condition and operational complexity variables partially have no significant effect on audit report lag.  The results of this study can be beneficial for the stream of literature related to company age, company size, financial condition, and operational complexity.
Strategi Penguatan Daya Saing Usaha Pisang Caramel Melalui Inovasi Rasa, Branding, Pemanfaatan Platform Digital dan Pencatatan Keuangan Sederhana Zahrotul Laila, Isna; Nur Latifah, Salma; Setiawan, Doni; Muniroh, Hetty
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 5 No. 1 (2025): Jurnal PkM PATIKALA
Publisher : Education and Talent Development Center of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v5i1.3601

Abstract

Caramel Legendz Banana is a snack business made from bananas wrapped in skin with sugar and chocolate powder filling, then fried until crispy. This business has great potential but still faces various problems, such as the absence of a banner or a clear business name so that it is not well known to buyers, the packaging is still simple and not attractive, the absence of a menu list with prices, the absence of new flavor innovations, financial records that are not routine, and promotions that only rely on sales at the location without the support of other media. To overcome this, mentoring activities were carried out by students which included making banners and business names, improving packaging design, compiling menu lists, developing new flavor variants, simple financial recording training, and promotions through registering business locations on Google Maps so that they are more easily accessible and known to the public. The results of the activities showed significant changes, namely that the business now has a clearer identity, more attractive product packaging, a menu list that helps buyers, new flavor variants that increase consumer interest, financial records that are starting to be implemented more regularly, and promotions that are increasingly widespread thanks to their presence on Google Maps. Overall, this mentoring has succeeded in improving the quality and competitiveness of the business, helping to strengthen management, and supporting Caramel Legendz Banana so that it is better known and able to develop independently.
Co-Authors AGUS WIDODO Agus Widodo Agus Widodo Ahmad Aviv Mahmudi Anisa Nur Khovivah Ari Puji Wicaksono Ayu Kumala Ayu Puji Hastuti Azizzah, Ayu Citra Setyowati Doni Setiawan Faddilah Nurhasanah Haryanto Hanantyo, Burhanuddin Hesti Dina Sulistyoningsih Illiyah Illiyah Illiyah, Illiyah Ilmiyati, Ismi Isna Zahrotul Laila Jumali, Ahmad Linda Safira Widyarti Muhammad Aziz Syaifuddin Muhammad Tahwin Nafisah, Sayyidati Neni Purwati Nikmah, Nihayatun Nur Latifah, Salma Nur Safitri Nurma Gupita Dewi Nurrohimah, Binti Permatasari, Dyah Ayu Dewi Rikah Rikah Riyan Andi Prasetyo Rukmana, Meilisa Salma Nur Latifah Siti Alliyah Sri Layla Wahyu Istanti Tutwuri Nur Hidayati winda apriliyani Wulan Suryandani Zahrotul Laila, Isna Zakky Wahyuddin Azizi Zulfa Al Aqsha An Najwa