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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing
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. 
Co-Authors Aprilia, Fadia Julfa Dewi Nurmalasari, Dewi Dianta A, Karuniana Diena Noviarini Etty Gurendrawati, Etty Fitrianti, Sabrina Herlitah Ika Febrilia Ilyas Nur Imam Khairunnisa, Hera 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 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 Ulupui , I Gusti Ketut Agung Warokka, Ribka Remita YAMANI, AKHMAD Zakaria, Adam