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All Journal Jurnal Pengabdian Masyarakat Asia Jurnal Bina Bangsa Ekonomika Jurnal Ilmiah Multidisiplin (JUKIM) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Irna Maya Sari
Universitas Pamulang
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences Other

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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%
Strengthening Financial Planning Competence Among Senior High School Students Through a Participatory School-Based Educational Intervention Irna Maya Sari; Muchamad Rizky Fauzi; Siti Agistriyani; Dhea Putri Anggraeni
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.2985

Abstract

Purpose: This community service program aims to strengthen financial planning competence among students of SMAN 2 Krakatau Steel, Cilegon, in response to persistently low financial literacy levels among senior high school students. The program specifically targets students from an industrial-zone school serving diverse socioeconomic backgrounds, where a baseline needs assessment revealed limited budgeting habits and high susceptibility to impulsive spending driven by digital wallet adoption. Method: The program was conducted on April 23, 2026, involving 50 students from grades 10 and 11 majoring in Social Sciences (IPS), through five sequential stages: basic financial literacy education, practical financial planning training, digital media implementation, responsible financial behaviour campaign, and mentoring and monitoring. Evaluation was conducted using pre-test and post-test instruments. Participants were selected based on curriculum relevance and school readiness. The 30% improvement threshold was established based on prior Indonesian community service benchmarks (Muthia et al., 2023; Arifin et al., 2025). Ethical considerations including participant awareness and institutional coordination were observed throughout. Practical Applications: The program produced an average 38.4% improvement in financial literacy scores, a financial education module, a digital financial recording template, and the formation of student financial literacy agents capable of continuing peer education. It is important to note that these gains reflect short-term knowledge and skill improvements; sustained behavioral change requires longitudinal follow-up, which is scheduled six months post-intervention. Conclusion: This program significantly and measurably improved students' financial knowledge, skills, and attitudes. The integrative approach, combining theory, hands-on practice, and digital media, proved effective. Findings should be interpreted with caution given the single-day format and absence of a control group. The program contributes a replicable school-based model for financial literacy interventions in industrial-area contexts.
Exploring the Evolution and Future Directions of ESG Reporting Research in Accounting: A Bibliometric Analysis Muchamad Rizky Fauzi; Irna Maya Sari
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i2.1953

Abstract

Environmental, Social, and Governance (ESG) reporting has become a strategic tool in modern accounting, driven by regulatory pressure and stakeholder demands for greater corporate transparency, yet the literature remains inconsistent on its relationship with financial performance, creating a need for comprehensive field mapping. This study employs a Systematic Literature Review using Scopus data from 2016 to 2025, combining the PRISMA protocol with VOSviewer bibliometric analysis to examine the intellectual structure of ESG accounting research. Analysis of 101 open-access articles confirms strong post-2020 growth, with financial performance, sustainability reporting, and corporate social responsibility as the field’s dominant conceptual anchors, spanning disciplines from accounting and economics to computer science, reflecting the growing role of AI and blockchain in ESG data validation. The field has evolved from descriptive governance studies toward rigorous empirical assessments of ESG performance and SDG alignment, underpinned by stakeholder, legitimacy, and institutional theories. Key gaps remain in areas such as greenwashing detection, SME reporting, and ownership structure. The findings map the current state of ESG knowledge in accounting, expose theoretical and empirical gaps, and offer directions for future research that integrates sustainability with financial reporting to enhance the credibility and strategic value of ESG disclosure for regulators and practitioners.
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 Dhea Putri Anggraeni Hidayatul Mu’arifin Mega Arum Muchamad Rizky Fauzi Rahmawati, Iroh Ririn Sari Dewi Rismawati Rismawati Shally Khomilah Siti Agistriyani