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All Journal Penamas: Journal of Community Service Jurnal Economica: Media Komunikasi ISEI Riau Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) TECHNOBIZ : International Journal of Business
Meilinda Dwi Anugrah
Politeknik Negeri Sriwijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Other

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PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, AUDIT FEE DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Nadia Rizky; Wita Dwika Listihana; Dini Onasis; Meilinda Dwi Anugrah
JURNAL ECONOMICA: Media Komunikasi ISEI Riau Vol. 11 No. 2 (2023)
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/economica.v11i2.198

Abstract

Pergantian auditor (auditor switching) mengacu pada pergantian akuntan publik atau kantor akuntan publik. Fenomena ini menjadi perhatian dalam dunia akuntansi karena memiliki implikasi yang signifikan terhadap kualitas pelaporan keuangan dan kepercayaan investor. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh opini audit, financial distress, audit fee, ukuran perusahaan klien terhadap auditor switching, baik secara simultan maupun secara parsial. Penelitian ini menggunakan data laporan keuangan dan tahunan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan. Data observasi yang digunakan adalah 50 data yang diambil dari rentang waktu 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah statistik deskriptif dan regresi logistik dengan bantuan program Statistical Package for Social Science (SPSS). Secara simultan, hasil penelitian ini membuktikan bahwa opini audit, financial distress, audit fee, dan ukuran perusahaan klien tidak berpengaruh signifikan terhadap auditor switching. Sedangkan secara parsial, hasil penelitian ini menunjukkan bahwa hanya opini audit yang berpengaruh negatif dan signifikan terhadap auditor switching. Kata Kunci : Auditor Switching, Opini audit, Financial Distress, Audit Fee, dan Ukuran Perusahaan Klien
ACCOUNTING MEETS AI: THE INFLUENCE OF TECHNOLOGY READINESS AND HEDONIC MOTIVATION ON STUDENTS’ ADOPTION INTENTION Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Devi Febrianti; Edy Firza
TECHNOBIZ : International Journal of Business Vol. 8 No. 1 (2025): April 2025
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v8i1.287

Abstract

This study aims to examine the mediating effect of hedonic motivation on the relationship between technology readiness and the intention to adopt AI technology in the learning process of accounting students at vocational higher education institutions. A purposive sampling technique was employed, resulting in 500 respondents who met the predefined criteria and were included as the study sample. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that technology readiness does not have a direct effect on the intention to adopt AI in the learning process. Instead, hedonic motivation serves as a mediating variable, linking technology readiness to the intention to adopt AI-based technology among accounting students in vocational higher education.
Analisis return on investment: Edukasi literasi keuangan pemasaran digital bagi UMKM Cakebytri di Kota Palembang Meilinda Dwi Anugrah; Ulfah Tika Saputri; Edy Firza; Zulkifli Zulkifli; Siska Aprianti
Penamas: Journal of Community Service Vol. 6 No. 2 (2026): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v6i2.3093

Abstract

This community service activity aimed to improve digital marketing and financial literacy among Cakebytri MSMEs in Palembang City by applying Return on Investment (ROI) analysis. The activity was carried out in three stages: preparation, education, and evaluation, using interactive materials on digital marketing and ROI calculation simulations based on simple data and actual business data. The results showed an improvement in participants’ understanding, as indicated by an increase in the average pre-test score from 60 to 85 in the post-test, representing a 41.67% improvement. Participants were also able to calculate and interpret ROI independently. The analysis showed that all advertising platforms generated positive ROI, with TikTok Ads as the most optimal platform, followed by Instagram Ads and Facebook Ads. As a follow-up, the partner was encouraged to use a simple recording format and evaluate ROI regularly at the end of each digital advertising period. This activity contributes to strengthening financial literacy, improving the efficiency of marketing budgets, and supporting data-driven decision-making for business sustainability.
PACKING STRATEGY: MODERNISASI UMKM JAMUR SANTRI Kurnia Widya Oktarini; Meilinda Dwi Anugrah; devi febrianti; Ulfah Tika Saputri; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245221

Abstract

The community service program was implemented to address the challenges faced by Pondok Jamur Santri, an MSME that had not yet applied an adequate packaging strategy, resulting in products with limited appeal and market value. This activity aimed to enhance the partner’s understanding and skills in applying an effective packing strategy, particularly through the use of environmentally friendly packaging, the development of a logo, and the preparation of product information in a more structured manner. The methods employed included field observation, needs analysis, participatory training, and assistance in creating packaging prototypes and visual identity designs. The results indicate an improvement in the partner’s ability to understand modern packaging concepts, as shown by the development of two packaging prototypes, several logo designs, and digital promotional materials. These outputs successfully addressed the partner’s needs and have the potential to strengthen the competitiveness of hydroponic products in the local market. Overall, this program demonstrates that implementing an appropriate packaging strategy can enhance business image and support the sustainability of MSMEs engaged in modern agricultural practices. Keywords: hydroponics, packaging strategy, MSME, product branding
From Voluntary Reporting to Climate Accountability: A Systematic Literature Review of Greenhouse Gas Disclosure Ulfah Tika Saputri; Meilinda Dwi Anugrah; Kurnia Widya Oktarini; Edy Firza; Devi Febrianti
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

Abstract

This study aims to examine the paradigm shift in greenhouse gas (GHG) disclosure over the past decade and map emerging research trends, antecedents of GHG disclosure, theoretical perspectives, and future research agendas. Design/Methodology: This study employs a Systematic Literature Review (SLR) approach guided by the PRISMA framework. Data were obtained from the Scopus database for the period 2015–2025, resulting in 143 articles, of which 50 articles met the inclusion criteria after screening and were analyzed using a thematic approach. Result: The findings indicate a shift in GHG disclosure over the past decade, from practices that were initially predominantly voluntary toward increasingly mandatory reporting. The review also shows that the quality and quantity of GHG disclosure are influenced by several key factors, including national regulations, external pressures, good corporate governance, industry type, and the geographical location in which companies operate. Legitimacy theory, agency theory, and corporate governance theory provide important theoretical foundations for explaining transparent GHG disclosure practices. This review further identifies future research agendas, particularly strengthening research in developing-country contexts, examining the relationship between climate-related regulations or policies and GHG disclosure practices, and encouraging GHG information to be presented in quantitative, measurable, and standardized forms in accordance with GHG reporting standards.
Co-Authors Devi Febrianti Dini Onasis Edy Firza Febrianti, Devi Kurnia Widya Oktarini Nadia Rizky SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Ulfah Tika Saputri Wita Dwika Listihana Zulkifli Zulkifli