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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Inovasi Masyarakat Journal of Accounting Inaba
Wiwit Pawitri
STIE Gema Widya Bangsa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengelolaan Keuangan Untuk Mencegah UMKM Financial Distress Rukun Warga 10 Antapani Kidul Bandung Nisa Raudatul Janah; Nisa Septiani; Wiwit Pawitri
Jurnal Inovasi Masyarakat Vol. 4 No. 1 (2024): Jurnal Inovasi Masyarakat
Publisher : LP2M Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jim.v4i1.1909

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk meningkatan pengetahuan dan kemampuan dalam pengembagan usaha serta pengelolaan keuangan bagi UMKM kalangan rumah tangga untuk mencegah kegagalan keuangan UMKM (UMKM Financial Distress), Target dari pengabdian ini adalah memberikan pelatihan membuat pencatatan keuangan,laporan keuangan dan menyusun perencanaan pengembangan usaha dengan BMC (Business Model Canvas). Metode yang digunakan dalam PKM adalah metode ceramah, metode tutorial dan metode diskusi (FGD). Pembahasana materi-materi terkait pelatihan disampaikan melalui metode ceramah, kemudian metode tutorial langsung dilaksanakan dengan praktik secara langsung. Serta metode diskusi (FGD) sebagai sarana dalam menyampaikan permasalahan yang dihadapi peserta. Hasil dari kegiatan PKM ini secara keseluruhan sangat baik dan memuaskan. Komponen yang berhasil dicapai dalam pelaksanaan kegiatan ini yaitu tercapainya tujuan kegiatan serta tercapainya target materi pelatihan yang sesuai dengan rencana.
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting Guna Ismawan; Wiwit Pawitri; Syahrudin, Muhammad
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.381

Abstract

Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud Wiwit Pawitri; Suryani, Irma; M.Syahrudin; Aysarah Nuryana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1942

Abstract

This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.
Co-Authors Aysarah Nuryana Guna Ismawan Irma Suryani Muhammad Syahrudin Nisa Raudatul Janah Septiani, Nisa