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All Journal Jurnal Bina Bangsa Ekonomika Jurnal Ilmiah Multidisiplin (JUKIM)
Irna Maya Sari
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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PENGARUH KUALITAS AUDIT, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mega Arum; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.604

Abstract

The purpose of this study is to test whether audit quality, liquidity, profitability and solvency affect the audit opinion of going concern in manufacturing companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This study uses the purposive sampling method, namely by determining the sample by considering certain criteria. The research sample of 15 companies was taken from the pupulation of manufacturing companies in the industrial and real estate sub-sectors listed on the Indonesia stock exchange for the 2018-2022 period that have met the criteria that have been determined late. The data used is secondary data obtained from the Indonesia Stock Exchange and data analysis using the multicollinearity uni and logistic regression analysis with the SPSS version 25 application. The results of this study are that there is no influence between audit quality, liquidity, profitability and solvency on the audit opinion of going concern in manufacturing companies and property and real estate sub-sectors listed on the Indonesia Stock Exchange for the period 2018 – 2022
PENGARUH KEBIJAKA N PEMERINTAH TERHADAP RESILIENCE UMKM DIMASA PANDEMIC COVID-19 Iroh Rahmawati; Irna Maya Sari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.605

Abstract

COVID-19 has had four main impacts on MSMEs and the informal sector.First, a decline in sales, second, limited supply  of raw materials, third, difficulty in paying loans, fourth, layoffs of employees, limited sales receipts make informal business actors try to reduce expenses, by reduce the amount of employee salaries.The purpose of this study is to find out how much government policy has an influence  on the resilience of MSMEs during the Covid-19 pandemic, especially in the city of Serang and to provide suggestions and policies to the government.  The research method used is simple linear regression. The results of this study show that government policies have an effect on  the resilience  of MSMEs during the Covid-19 pandemic in the city of Serang by 0.673 or 67.3%
The Influence of Profitability and Good Corporate Governance on Audit Delay (A Study on Trade, Services & Investment Companies Listed on the Indonesia Stock Exchange in 2019–2023) Shally Khomilah; Irna Maya Sari
Jurnal Ilmiah Multidisiplin Vol. 4 No. 04 (2025): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i04.2149

Abstract

This study aims to analyze the effect of profitability and good corporate governance—proxied by the percentage of independent commissioners and the number of audit committee members—on audit delay in trade, services, and investment sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. A total of 23 companies were selected using purposive sampling based on predetermined criteria, resulting in 115 observations from financial and annual reports over five years. The data were analyzed using multiple linear regression with the aid of E-Views 12 software. The results show that profitability and the number of audit committee members have no significant effect on audit delay, while the percentage of independent commissioners has a significant effect in accelerating audit completion.
Inventory Optimization Analysis Using the Economic Order Quantity (EOQ) Method at Pabrik Kerupuk Citra Irna Maya Sari; Rismawati Rismawati
Jurnal Ilmiah Multidisiplin Vol. 4 No. 04 (2025): Juli: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i04.2150

Abstract

This study aims to analyze the optimization of raw material inventory at the home industry Pabrik Kerupuk Citra, focusing on the optimization of Economic Order Quantity (EOQ), safety stock, lead time, and reorder point during the 2022 to 2024 period. The data used include annual demand, ordering costs, and holding costs, with the assumption of a three-day lead time and a 95% service level. The calculation results show that EOQ values increased each year, amounting to 1,837 kg in 2022, 1,673 kg in 2023, and 1,722 kg in 2024. This increase reflects adjustments to the dynamics of costs and raw material needs. In addition, safety stock also rose from 77.9 kg (2022) to 82.6 kg (2024), in line with the growth in daily demand. Nevertheless, the short lead time allows the company to maintain inventory efficiency with an optimal level of security. The reorder point was calculated proportionally to the raw material requirements, highlighting the importance of a timely reordering system. This study concludes that implementing the EOQ method integrated with the management of safety stock and reorder point can improve inventory cost efficiency and ensure a smooth production process. Strategic recommendations include regular monitoring of cost variables, demand, and delivery accuracy, as well as the implementation of an automated inventory control system.                                                                                      
Co-Authors Hidayatul Mu’arifin Mega Arum Rahmawati, Iroh Ririn Sari Dewi Rismawati Rismawati Shally Khomilah