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All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat JUDICIOUS: Journal of Management Jurnal Ekonomi Efektif JURNAL LENTERA AKUNTANSI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat KREATIF: Jurnal Pengabdian Masyarakat Nusantara Jurnal Pengabdian Masyarakat Nusantara Jurnal Visi Manajemen (JVM) Gemilang: Jurnal Manajemen dan Akuntansi Mamangan Social Science Journal Jurnal Publikasi Ilmu Manajemen Jurnal Manajemen Kreatif dan Inovasi Jurnal Riset dan Inovasi Manajemen Jurnal ASIK: Jurnal Administrasi, Bisnis, Ilmu Manajemen & Kependidikan Jurnal Mahasiswa Kreatif Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Harmoni Pendidikan: Jurnal Ilmu Pendidikan Jurnal Ekualisasi Journal of Community Research & Engagement (JCRE) Journal Of Applied Multidisciplinary Studies (JAMS) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Moh. Tahang
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : JURNAL LENTERA BISNIS

 1 
SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM MENGELOLA PIUTANG MACET (STUDI KASUS PADA UPK KECAMATAN CIPUTAT TIMUR) Moh Tahang; Rasmawati AR; Melati Puspita Hakim; Dea Widya Anggraeni
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.1047

Abstract

PNPM Mandiri Rural is a program to accelerate poverty alleviation in an integrated and sustainable manner. The vision of PNPM Mandir in rural areas is to realize the welfare and independence of the rural poor. Based on the vision, mission and strategies developed, PNPM emphasizes the importance of empowerment as the chosen approach in rural areas. Through PNPM Mandiri Rural it is hoped that the community will be able to complete the stages of empowerment, namely achieving independence and sustainability. The Mandiri Rural National Community Empowerment Program (PNPM) in East Ciputat District, South Tangerang City began operating in January 2017. For the community, especially MSMEs, they really feel the benefits of these Mandiri PNPM programs, especially for programs from funds provided lent by PNPM Mandiri Pedesaan. The collectibility of receivables over the last three years was in the percentage of collectibility I for the current category at 63%, collectibility II for the special mention credit category at 12%, collectibility III for the substandard category at 4% while collectibility for the IV category was doubtful at 3% and finally collectability V the bad credit category is 19%, with an average non-performing loan of 25%. This percentage shows that receivables over the last three years have not been good with current credit collectibility of 63% with the NPL being in the high risk category. With a percentage figure of 25%. From the conclusion of the percentage figures above, the effectiveness of controlling receivables based on the results of the NPL collectibility ratio is not good, but the circulation of receivables still continues today because the SPP program is a government program that is social assistance with a positive vision and mission to improve living standards by providing business financing for mothers. RTM (Poor Households) to become more independent and productive in developing businesses and opening up jobs, even on a small scale. Key words: Internal Control System, Bad Debt Management, Receivables
PENGARUH SPESIALISASI AUDITOR DAN UKURAN K.A.P TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Moh. Tahang; Haris Sarwoko; Siti Asmanah
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1093

Abstract

Audits can mitigate the opportunistic actions of agents by ensuring that a company's profits are accurately reflected through the quality of the audit. The aim of this research is to explore and evaluate the impact of KAP size and auditor specialization on audit quality. This study employs a quantitative methodology using secondary data, with data collection through the documentation method obtained indirectly. The study's population and samples consist of financial statements from manufacturing companies covering the years 2018 to 2022. The analytical approach involves the use of the ANOVA application to perform several analyses, including descriptive statistical tests, classical assumption tests, normality tests, heteroscedasticity tests, and hypothesis tests. The findings of this research indicate that for Hypotheses 1 and 2, which concern the size of the KAP and the specialization of auditors, both resulted in a p-value of 0.336 > 0.05, suggesting that both the size of KAP and auditor specialization influence the quality of the audit. Recommendations for future researchers include using a broader time span for data, incorporating more varied variables, and utilizing data from companies beyond the manufacturing sector Key words: KAP Size, Auditor Specialization, Audit Quality
Co-Authors A.R, Rasmawati Abas, Farhat Abdul Kohar Abdul Kohar Adam Samsudin Noor Adam Samsudin Noor Adhy Firdaus Adi Wicaksono Adinda Putri Aulia Aep Saefullah Afandi Rachman Ahmad Fadli Ahmad Fadli Andry Roesliana Putra AR, Rasmawati Arda, Devid Putra Budi Prajogo Cinta Rahmi Dea Widya Anggraeni Delima Indah Permatasari Dwilaksana, Jidan Elvira Sitna Hajar Fahri Fahri Fahri Fahri Firmansyah Firmansyah Firmansyah Firmansyah Fisy Amalia Fuad Gagarin Siregar Fuad Siregar Hajarudin Hajarudin Hakim, Melati Puspita Halim Tjiwidjaja Haria Saputri Haris Sarwoko Hendra Candra Hilda Fariha Ibah Misbah Ibah Misbah Ichsan Gaffar Idrisi Raliya Putra Ika Agustina Imelda Krisanti Joned C Saksana Joned C. Saksana Khairul Anam Khoirul Anam M Khairul Umam M. Islah M. Tafsiruddin Melati Puspita Hakim Melati Suci Anjar Kusuma Moh. Islah Muhammad Arief Noor MUTIARANI MUTIARANI Novita Ali Nurasih, Umi Nurhakim, Rahman Nurhayati Nurhayati Putera, Idrisi Raliya Putra, Idrisi Raliya Putri Noor Ramayanti Raden Mohamad Herdian Bhakti Rahman Upe Rahmanu, Ichwan Ramadani Pardian Ramayanti, Putri Noor Rasmawati A. R. Rasmawati, Rasmawati Ridwan Fahrozi Rita Rita, Rita Sartika Aini Siska Dwi Rahayu Siti Asmanah Sitohang, Rony Marthin Sitti Aliyah Azzahra Solehudin Solehudin Sukardi Sukardi Sutariyono Sutariyono Sutariyono Sutariyono Syamsiar, Syamsiar Syarif Hidayatullah Syarif Hidayatullah Tetti Nur Intan Rifia Tetty Nur Intan Rifia Tohiroh Tohiroh Tohiroh, Tohiroh WICAKSONO, ADI Yanti Apriyani Zainuddin, Zulkifli