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FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? Lucia Ari Diyani; Chita Oktapriana; Huda Aulia Rahman
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1744

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.

PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL Chita Oktapriana; Lucia Ari Diyani
JURNAL BUANA PENGABDIAN Vol 4 No 2 (2022): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas. Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category. Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash

Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset terhadap Pemanfaatan Tax Haven Rahman, Huda Aulia; Diyani, Lucia Ari
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6399

Gagasan penelitian ini muncul karena banyak praktik penghindaran pajak melalui pemanfaatan tax haven. Tujuan penelitian untuk mencari Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset pada Pemanfaatan Tax Haven. Jenis penelitian bersifat kausal, dengan menguji hipotesis pengaruh 3 variabel yaitu profitabilitas, transfer pricing serta intangible assets pada tax haven. Data sekunder yang didapatkan dari website BEI digunakan pada penelitian ini. Teknik pengambilan sample dengan purposive random, dan diolah menggunakan SPSS 26 dengan analisis regresi linier berganda. Populasi penelitian dipersempit melalui kriteria-kriteria: Perusahaan sektor manufaktur di BEI tahun 2020-2022, melakukan IPO sebelum 2020, memiliki piutang pihak berelasi, memiliki aset tidak berwujud, mempunyai afiliasi pada negara Tax Haven, dan perusahaan yang tidak disuspensi serta menyediakan data keuangan lengkap. Melalui kriteria tersebut maka menyisakan 96 data dari 169 populasi. Hasil penelitian adalah Profitabilitas yang diproksikan ROA memberi pengaruh positif pada pemanfaatan tax haven, begitu juga dengan Transfer pricing dan Intangible asset.

Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Diyani, Lucia Ari; Kusumawati, Ratna Dewi; Meita, Iren
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKMÂ Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACTÂ The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM

PENGENALAN DAN PELATIHAN AKUNTANSI IFRS, PENYUSUNAN ANGGARAN DAN PENGELOLAAN KAS KECIL Chita Oktapriana; Lucia Ari Diyani
JURNAL BUANA PENGABDIAN Vol. 4 No. 2 (2022): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/jurnalbuanapengabdian.v4i2.2782

Sebagai generasi muda yang harus bersaing di dunia kerja, perlu dibekali dengan kemampuan soft skill berupa keterampilan finansial. Bagi para siswa SMK di jurusan akuntansi, wawasan terkait standar akuntansi internasional serta kemampuan teknis akuntansi sangat diperlukan. Adanya kebutuhan pengenalan akuntansi berbasis IFRS, penyusunan anggaran berbasis kas serta pengelolaan kas kecil mendorong tim pelaksana PkM melaksanakan kegiatan pelatihan ini. Kegiatan ini dilaksanakan di SMK Al-Muhtadin dengan jumlah peserta sebanyak 67 orang siswa. Metode yang digunakan pada pelatihan ini dengan pendekatan service learning melalui tiga tahapan yaitu persiapan, melayani dan refleksi. Hasil akhir dari pelatihan ini didapati peningkatan persentase jawaban benar dalam pelaksanaan pre test dan post test serta adanya tingkat kepuasan mitra sebesar 53% pada kategori sangat puas. Kata kunci: Akuntansi, IFRS, Anggaran Kas, Kas Kecil As a young generation who must compete in the world of work, it is necessary to be equipped with soft skills in the form of financial skills. For vocational students majoring in accounting, insight into international accounting standards as well as technical accounting skills are needed. The need for an introduction to IFRS-based accounting, cash-based budgeting and petty cash management encouraged the PkM team to carry out this training activity. This activity was carried out at SMK Al-Muhtadin with a total of 67 students. The method used in this training is a service learning approach through three stages, namely preparation, serving and reflection. The final result of this training was an increase in the percentage of correct answers in the implementation of the pre test and post test as well as a 53% partner satisfaction level in the very satisfied category. Keywords: Accounting, IFRS, Cash-based Budgeting, Petty Cash

FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? Diyani, Lucia Ari; Oktapriana, Chita; Rahman, Huda Aulia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.1744

Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.

Accounting and Financial Literacy as Preparation for Work or Continuing Study and Following the MBKM Diyani, Lucia Ari; Rahman, Huda Aulia; Kurniawan, Surya Hadi
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.11025

This community service activity is carried out for class 12 high school students. This activity aims to equip students to have competencies, outside of the majors studied at school. This service activity provides three benefits, namely increasing understanding regarding accounting and financial literacy, preparing students to better understand the benefits of the Independent Learning Curriculum (MBKM) when continuing college and providing an overview of the field of work for students who choose to work after graduating from school. Of the 35 participants, 98% of participants said they were very satisfied, and the remaining 2% said they were satisfied. Then the results of the questionnaire regarding the sustainability of the training showed that 100% or all participants wanted further service activities.

THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Nurdiniah, Dade; Diyani, Lucia Ari
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/paswjv02

This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.

PENINGKATAN KOMPETENSI KARYAWAN MELALUI PELATIHAN AUDIT MUTU INTERNAL MENUJU KAMPUS BERKUALITAS Diyani, Lucia Ari; Putri, Sri Yuli Ayu; Winata, Siti Dewi; Estiarto, Lintang Putri
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35646

Abstrak: Tema pengabdian kepada masyarakat ini yaitu Peningkatan Kompetensi Karyawan melalui Pelatihan Audit Mutu Internal Menuju Kampus Berkualitas. Kegiatan ini sebagai pemenuhan hasil angket keberlanjutan pada saat kegiatan pelatihan 3 (tiga) bulan sebelumnya. Hasil angket keberlajutan menunjukkan bahwa 100% peserta menginginkan segera dilakukan pelatihan lanjutan. Metode yang digunakan yaitu pelatihan aktif, dan sudah terbukti meningkatkan pemahaman peserta. 4 (empat) luaran kegiatan ini yang pertama adalah memberikan pemahaman yang komprehensif mengenai konsep, prinsip, dan aturan pelaksanaan Audit Mutu Internal. Luaran kedua, memberikan pemahaman mengenai proses audit, mendokumentasikan temuan, dan melakukan tindak lanjut hasil audit. Luaran ketiga adalah menguatkan budaya mutu melalui partisipasi aktif karyawan baru dalam. Luaran keempat adalah mempersiapkan karyawan baru dalam menghadapi audit internal dan proses akreditasi secara efektif. Jumlah peserta pelatihan yaitu 51 karyawan yaitu 31 dosen dan 20 tenaga kependidikan. Pelatihan diselenggarakan 3 (tiga) hari yang dilaksanakan secara daring pada hari pertama, selanjutnya hari kedua dan ketiga diselenggarakan secara luring. Metode evaluasi yang dipilih yaitu pre test dan post test, dilanjutkan evaluasi kepuasan peserta kemudian evaluasi minat peserta terhadap keberlanjutan kegiatan. Hasil evaluasi pre test dan post test menunjukkan pemahaman peserta mengalami peningkatan, dari rata-rata 54 menjadi 80. Selanjutnya, dilakukan evaluasi kepuasan dan mencapai nilai 86%. Terakhir adalah evauasi keberlanjutan yang hasilnya seluruh peserta menginginkan kegiatan pelatihan rutin dilakukan dengan topik berbeda namun tetap terkait Sistem Penjaminan Mutu Internal.Abstract: The theme of this community service is Improving Employee Competence through Internal Quality Audit Training Towards a Quality Campus. This activity is to fulfill the results of the sustainability questionnaire during the training activities 3 (three) months previously. The results of the sustainability questionnaire showed that 100% of participants wanted to immediately carry out further training. The method used is active training, and has been proven to improve participant understanding. The 4 (four) outputs of this activity are the first to provide a comprehensive understanding of the concepts, principles, and rules for implementing Internal Quality Audits. The second output is to provide an understanding of the audit process, documenting findings, and following up on audit results. The third output is to strengthen the quality culture through the active participation of new employees in. The fourth output is to prepare new employees to face internal audits and accreditation processes effectively. The number of training participants was 51 employees, namely 31 lecturers and 20 education staff. The training was held for 3 (three) days, conducted online on the first day, then the second and third days were held offline. The evaluation method chosen was a pre test and post test, followed by an evaluation of participant satisfaction and then an evaluation of participant interest in the continuation of the activity. The pre- and post-test evaluation results showed an increase in participant understanding, from an average of 54 to 80. Next, a satisfaction evaluation was conducted, achieving a score of 86%. Finally, a sustainability evaluation revealed that all participants desired regular training activities with different topics but still related to the Internal Quality Assurance System.

The Effect of Diversification Strategy, Profitability, and Leverage on Stock Returns of European Football Clubs Huda Aulia Rahman; Lucia Ari Diyani; Surya Hadi Kurniawan
JURNAL ONLINE INSAN AKUNTAN Vol 11 No 1 (2026): Jurnal Online Insan Akuntan (Juni 2026)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v11i1.3926

This study focuses on a sample of football clubs listed on public stock exchanges in Europe during the period 2021 to 2024. Data analysis was conducted using multiple linear regression techniques using SPSS version 26 software. The study findings revealed that diversification strategy has a significant positive impact on stock returns. Furthermore, profitability also shows a positive correlation with stock returns. Conversely, leverage was found to have a negative effect on stock returns, indicating that higher debt levels are associated with lower returns for investors. This study contributes to the literature on the determinants of stock returns in football clubs, an area that remains under-researched. The empirical findings demonstrate that all independent variables—diversification strategy, profitability, and leverage—significantly influence stock returns. However, expanding the research population to include all publicly traded football clubs globally may yield different conclusions. A limitation of this study is the small sample size, given that only a limited number of football clubs in Europe are publicly listed. Additionally, the observation period is restricted to only four years.

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