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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Dinamika Akuntansi
Marsellisa Nindito, Marsellisa
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Arts Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Physics Social Sciences Other

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THE EFFECT OF FINANCIAL DISTRESS, PROFITABILITY, AND SOLVENCY ON AUDIT REPORT LAG WITH AUDIT COMMITTEE AS MODERATING VARIABLE Putra, Mario Pratama; Nindito, Marsellisa; Khairunnisa, Hera
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

This study aims to analyze the effect of financial distress, profitability, and solvency on audit report lag with an audit committee, and examine the role of the audit committee as a moderating variable. The sampling technique used a non-probability sampling method with a purposive sampling approach. The data used is secondary data sourced from the annual reports of non-primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The analysis technique used is panel regression with Moderated Regression Analysis (MRA) using Eviews 13 and Microsoft Excel software. The results showed: (a) financial distress has no effect on audit report lag; (b) profitability has no effect on audit report lag; (c) solvency has a negative effect on audit report lag; (d) audit committee has a negative effect on audit report lag; (e) the audit committee cannot moderate the effect of financial distress on audit report lag; (f) the audit committee cannot moderate the effect of profitability on audit report lag; (g) the audit committee is able to moderate the effect of solvency on audit report lag.
Crafting Success: Amplifying Public Speaking and Personal Branding for Kinabalu High School Students, Malaysia Herlitah; Febrilia, Ika; Febriantina, Susan; Nindito, Marsellisa; Zulaihati, Sri; Dianta A, Karuniana; Nurmalasari, Dewi; Mundiharno
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.05

Abstract

Public speaking is a critical component of strengthening personal branding, as it allows individuals to build credibility, connect authentically with their audience, and demonstrate their expertise. This article provides an overview of how public speaking and personal branding create success for high school students, along with effective strategies for leveraging these skills using descriptive analytical methods. The importance of public speaking in personal branding is highlighted, including its role in increasing visibility and credibility, enabling authentic connections, and positioning individuals as thought leaders. Strategies for effective public speaking are discussed, such as crafting a compelling narrative, knowing your audience, mastering non-verbal communication, leveraging technology and social media, and continuous improvement. Challenges in overcoming public speaking anxiety are discussed, with suggestions such as thorough preparation by mastering the material well, visualization techniques, and focusing on the value provided to the audience. The article concludes by emphasizing that mastering public speaking is a powerful tool for shaping and enhancing personal branding, and that by using effective strategies and continually refining skills, individuals can significantly enhance their professional identity and create lasting impressions that foster career growth.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN DAN PENGELUARAN KAS PADA MASJID JAMI’ AN-NUR JAKARTA SELATAN Prameswari, Rahma Dyah; Nasution, Hafifah; Nindito, Marsellisa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.649

Abstract

This research aims to analyze the internal control system for cash receipts and disbursements currently implemented at the Jami' An-Nur Mosque, South Jakarta, when viewed from the Internal Control Framework of the Committee of Sponsoring Organizations (COSO). This research is a type of qualitative research. The data collection techniques used were interviews and documentation. The research results show that the internal control system for cash receipts and disbursements implemented at the Jami' An-Nur Mosque does not fully meet the criteria of the COSO Internal Control Framework. Of the five components in the COSO Internal Control Framework, component information and communication have been implemented according to the criteria. However, the components of the control environment, risk assessment, control activities and monitoring have not been implemented according to the criteria.
Perancangan Standar Operasional Prosedur (SOP) Pengelolaan Dana Bantuan Operasional Penyelenggaraan (BOP) pada Raudhatul Athfal Aprilia, Fadia Julfa; Ulupui , I Gusti Ketut Agung; Nindito, Marsellisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.12

Abstract

This study aims to design a Standard Operating Procedure (SOP) for the management of Operational Assistance Funds (BOP) at Raudhatul Athfal (RA) Al Jabbaar. The research addresses issues related to the planning, submission, utilization, and financial accountability of BOP funds that are often not aligned with the technical guidelines due to limited understanding. Using a qualitative descriptive method and the ADDIE development model (limited to the stages of Analysis, Design, and Development), data were collected through interviews and direct observation involving the school principal and treasurer. The study produced four SOP flowcharts related to the planning (RKARA), submission, management, and accountability of BOP funds. These SOPs are expected to improve efficiency, effectiveness, and compliance with regulations at RA Al Jabbaar. 
Penyusunan Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 335 Pada Yayasan Yatim Piatu dan Fakir Miskin Amanah Menggunakan Microsoft Excel Audzah, Salsabila; Purwohedi , Unggul; Nindito, Marsellisa
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menerapkan penyusunan laporan keuanan sesuai dengan konsep ISAK 335 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba pada Yayasan Amanah. Konsep ISAK 335 yaitu dengan mengizinkan entitas berorientasi nonlaba menyesuaikan deskripsi yang digunakan untuk beberapa pos yang terdapat dalam laporan keuangan dan laporan keuangan itu sendiri mencakup laporan posisi keuangan, laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas, dan catatan atas laporan keuangan. Pada Yayasan Amanah belum menerapkan atau membuat laporan keuangan sesuai dengan konsep tersebut, sehingga peneliti melakukan penerapan dan penyusunan terhadap laporan keuangan tersebut. Jenis data yang digunakan adalah data primer dan data sekunder. Metode analisis data yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian ini adalah laporan keuangan pada Yayasan Amanah di tahun 2023 dalam bentuk Microsoft Excel yang sudah disesuaikan dengan konsep ISAK 335 yaitu terdiri dari Laporan Penghasilan Komprehensif, Laporan Arus Kas, Laporan Perubahan Aset Neto, Laporan Posisi Keuangan dan Catatan Atas Laporan Keuangan, yang mana nantinya berfungsi untuk mempermudah pemberi bantuan dalam membaca laporan keuangan tersebut dan untuk melengkapi unsur laporan keuangan serta mempermudah untuk mengetahui surplus (defisit) dalam tahun berjalan, selain itu penting juga dalam menyusun laporan keuangan untuk tahun tahun berikutnya.
ENHANCING ACCOUNTABILITY IN BUSINESS FUND MANAGEMENT: BUDGET PREPARATION TRAINING FOR INDRAMAYU MSMEs TO SUPPORT SDG 8 IN THE ERA OF GLOBAL COMPETITIVENESS Ulupui, I Gusti Ketut Agung; Utaminingtyas, Tri Hesti; Nindito, Marsellisa; Haryani, Putri; Utami, Karin; Bassae, Ridho Rambu; Wei, Andrew Saw Tek
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.249

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indramayu face significant challenges related to limited capital and financial literacy, hindering their ability to effectively manage business funds and access necessary financing. This community engagement program aims to enhance the financial literacy and accountability of MSME owners in Indramayu through a budget preparation training program. In collaboration with international partners from Universiti Malaysia Sabah, the program focused on providing practical training on financial management, including budgeting, cash flow management, and financial record-keeping. The initiative aligns with Sustainable Development Goal (SDG) 8, promoting inclusive and sustainable economic growth by improving the business practices of MSMEs. The program successfully improved participants' understanding of basic financial reporting and budgeting, with significant improvements in their ability to manage business funds using digital tools. By equipping MSMEs with the necessary skills, this initiative contributes to enhancing the competitiveness and sustainability of local businesses in a globalized market.  
Effective Monitoring as a Shield Against Financial Statement Fraud: A Case of Overvalued Equity in Indonesian Public Companies Nindito, Marsellisa; Zakaria , Adam
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.24991

Abstract

  Abstract Purposes: This study investigates how overvalued equity affects the occurrence of financial statement fraud in Indonesia and also examines the need for companies to uphold financial statement integrity effectively.Methods: This study applies a quantitative method to analyze 387 data units from manufacturing companies listed on the Indonesian Stock Exchange (2017 to 2019). The logistic and moderation regression analyses are applied to investigate the roles of effective monitoring, proxied by audit committee and audit tenure, in the research model.Findings: Research results revealed that overvalued equity significantly increases the likelihood of financial statement fraud, and that the audit committee can moderate its impact.Novelty: This study addresses a critical gap in the literature by examining the impact of overvalued equity on financial statement fraud in the Indonesian context. Unlike prior research that focuses on developed markets, this study explores the moderating roles of effective monitoring and provides new insights into its effectiveness in mitigating fraud risks. Furthermore, grounded in agency theory, this research advances our understanding of governance mechanisms in emerging markets and offers practical implications for regulators and corporate governance practices.Keywords: Financial Statement Fraud, Overvalued Equity, Effective Monitoring, Audit Committee, Audit Tenure, Corporate Governance  
Penguatan Kampung Pancasila Melalui Seni-Budaya di Desa Bulak, Kecamatan Jatibarang, Kabupaten Indramayu Komarudin, Komarudin; Alkhudri, Ahmad Tarmiji; Wibowo, Agus; Nindito, Marsellisa
Bahasa Indonesia Vol 22 No 03 (2025): Sarwahita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.223.9

Abstract

The realization of the development and grounding of Pancasila can be done by applying the values ​​of local wisdom. One of the local wisdoms that has high value is art and culture. In line with the efforts to develop and ground Pancasila, it is important to strengthen the Pancasila Village through Arts and Culture in Bulak Village, Jatibarang District, Indramayu Regency. The problem-solving method in this community service is cooperative inquiry and Focus Group Discussion (FGD). The target audience is the Head of RT, RW, representatives of community leaders, local economic actors, and village government officials totaling 40 people. The implementation of community service activities about the Pancasila Village through arts and culture in August 2025 and the main activity was carried out on August 8-9, 2025. The partners involved are the Bulak village government, Jatibarang District, Indramayu Regency. The results of community service activities show: 1) There is a strong will and commitment from participants, village governments, and regional governments to revive and preserve local potential, particularly Bulak arts and culture 2) Providing inspiration and empowerment to the community to inventory Bulak's arts and culture potential. This is evidenced by the compilation of a neighborhood unit (RT/RW)-based list of arts and culture with strategic value for promotion; and 3) Raising awareness that strengthening arts and culture can drive economic growth, community welfare, and the image of Indramayu Regency. This strengthening awareness is evident in the 95% of participants' commitment to developing Pancasila Village into a cultural destination.   Abstrak Perwujudan pembinaan dan pembumian Pancasila dapat dilakukan dengan penerapan nilai-nilai kearifan lokal. Salah satu kearifan lokal yang memiliki nilai tinggi adalah seni budaya. Sejalan dengan upaya pembinaan dan pembumiaan Pancasila ini, maka penting dilakukan Penguatan Kampung Pancasila melalui Seni-Budaya di desa Bulak, Kecamatan Jatibarang, Kabupaten Indramayu. Metode pemecahan masalah pada pengabdian masyarakat ini ialah cooperative inquiry dan Focus Group Discussion (FGD). Khalayak sasaran adalah Ketua RT, RW, perwakilan tokoh masyarakat, Pelaku ekonomi lokal, dan perangkat pemerintah desa sebanyak 40 orang. Pelaksanaan kegiatan pengabdian tentang Kampung Pancasila melalui seni-budaya pada bulan Agustus 2025 dan kegiatan utamanya di dilaksanakan pada 8-9 Agustus 2025. Mitra yang terlibat ialah pemerintah desa Bulak, Kecamatan Jatibarang, Kabupaten Indramayu. Hasil kegiatan pengabdian kepada masyarakat menunjukkan: 1). Adanya kemauan dan komitmen yang kuat dari peserta, pemerintah desa, dan pemerintah daerah untuk menghidupkan dan melestarikan potensi lokal, khususnya seni-budaya Bulak sebagai instrumen pembumian nilai-nilai Pancasila. Wujud komitmen tersebut terciptanya kelembagaan Kampung Pancasila melalui seni-budaya Bulak; 2). Memberikan inspirasi dan penguatan kepada masyarakat untuk menginventarisasi potensi seni-budaya Bulak. Hal ini dibuktikan dengan tersusunnya daftar seni-budaya berbasis RT/RW yang bernilai strategis untuk dipromosikan; dan 3). Terbangunnya kesadaran bahwa penguatan seni-budaya dapat mendorong pertumbuhan ekonomi, kesejahteraan masyarakat, dan citra kabupaten Indramayu. Penguatan kesadaran ini dapat dilihat dari sebesar 95% peserta berkomitmen untuk mengembangkan Kampung Pancasila menuju destinasi budaya.
Co-Authors Agus Wibowo Alkhudri, Ahmad Tarmiji Aprilia, Fadia Julfa Audzah, Salsabila Bassae, Ridho Rambu Dewi Nurmalasari, Dewi Dianta A, Karuniana Diena Noviarini Etty Gurendrawati, Etty Fitrianti, Sabrina Haryani, Putri Herlitah I Gusti Ketut Agung Ulupui Ika Febrilia Ilyas Nur Imam Khairunnisa, Hera Komarudin Komarudin Lathifa, Nisrina Della M. Yasser Arafat, M. Yasser Misnawati Muhammad Yusuf Mundiharno Musyaffi, Ayatulloh Michael Nasution, Hafifah Novia Nuramalia Hasanah Parimitha, Widya Prameswari, Rahma Dyah Purwohedi , Unggul Putra, Mario Pratama Rahman, Muhammad Hafizur Ratna Anggraini Roni Faslah Setyo Ferry Wibowo Singal, Anna Maurina Siregar, M. Edo S. Solly Aryza Sri Zulaihati, Sri SUSAN FEBRIANTINA, SUSAN Tri Hesti Utaminingtyas, Tri Hesti Ulupui , I Gusti Ketut Agung Utami, Karin Warokka, Ribka Remita Wei, Andrew Saw Tek YAMANI, AKHMAD Zakaria , Adam Zakaria, Adam