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All Journal JPDPM Jurnal Akuntansi
Nur Jannah Abdi Aziz
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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OPTIMALISASI RETRIBUSI PARIWISATA TERHADAP PENINGKATAN PENDAPATAN ASLI DESA DI DESA KERTAYASA Irman Firmansyah; R Neneng Rina Andriani; Rani Rahman; Nur Jannah Abdi Aziz
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 2 (2023): November 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i2.63141

Abstract

The purpose of this community service activity on the Community Service for the Application of Science and Technology Program to the community (PbM-PPIM) is intended for Village Offices and BUMDES that manage tourist villages and are located in Kertayasa Village, Cijulang District, Pangandaran Regency. The importance of this training related to the optimisation of tourism levies for village offices and BUMDES is to increase Village Original Revenue. The problems raised are the lack of resources and the less than optimal management of tourism village levies. In fact, if managed properly, it will encourage the growth of economic businesses and the welfare of village communities in a sustainable manner. One of the potentials that can be explored is that the tourism sector levy in this village is quite high. This opportunity must be utilised by the manager in order to increase the income and welfare of the community in general, and increase the revenue of the village's original income in particular. Thus, special counselling is needed so that the management of tourism villages, especially on tourism levies, becomes better. The results of the activity showed that the village government and community felt helped in improving the utilisation of tourism potential and optimising tourism levies in Kertayasa Village.
Analysis of Financial Performance in Determining Going Concern Audit Opinions Nur Jannah Abdi Aziz; Pradani, Tiara; Putri, Pretisila Kartika
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3470

Abstract

The stability of a company’s financial health is a critical factor in determining its ability to continue operations. This study examines the role of financial performance in influencing auditors' decisions when issuing going concern audit opinions. The research employs a quantitative approach with a sample of 51 companies in the plantation sub-sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using logistic regression, this study evaluates the impact of solvency and profitability ratios on auditors’ judgments. The findings indicate that these financial performance indicators, when analyzed independently, do not significantly influence going concern opinions. However, when assessed collectively, financial performance plays a significant role in shaping auditors' assessments. The implications of this study highlight the necessity for auditors to consider broader financial distress indicators, prior going concern opinions, and other firm characteristics when evaluating business continuity. Keywords: audit opinion, financial performance
Co-Authors Irman Firmansyah Putri, Pretisila Kartika R Neneng Rina Andriani Rani Rahman Tiara Pradani