Claim Missing Document
Check
Articles

Found 4 Documents
Search

Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara Novita, Della; Waradityas, Selvi Agustin; Febrianti, Rindi Antika; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8251

Abstract

Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variables and audit delay as the dependent variable. The sample in this study are coal sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, totaling 16 companies. The analysis technique of this study uses the classical assumption test, multiple linear regression equations, and hypothesis testing with SPSS 26. The results prove that audit opinion has a positive effect on audit delay, audit tenure has a negative effect on audit delay, audit switching has a negative effect on audit delay.
The Role of Nazhir in Overseeing The Settlement of Waqf Land Dispute Novita, Della; Helim, Abdul; Supriadi, Akhmad
JURNAL EKONOMI SYARIAH Vol 9, No 2 (2024): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v9i2.11598

Abstract

AbstractIntroduction to The Problem: The waqf land disputes which occurred on Jl. Keranggan, Palangka Raya City with an area of 580,000 m2 occurred because of the inter-Nazhir case, where the old Nazhir brought the certificate of the donated land so that the new Nazhir could not carry out his duties optimally. Therefore, this study aims to determine and analyze the role of Nazhir in overseeing the settlement of waqf land disputes on Jl. Keranggan, Palangka Raya City.Design/Methodology/Approach: This field research used qualitative methods. There are 1 nazhir subjects and 2 informant. The data were collected through observations, interviews, and documentation. It applied source triangulation for data validation. The data analysis covered data collection, reduction, display, and concluding drawing.Findings: The result of this study is that the role of nazhir in over seeing the settlement of waqf land disputes has been role in carrying out their duties and obligations to care for and maintain the ridht to the waqf land, because the nazhir is the person who is responsible for maintain the rights to the waqf land, because the nazhir is the one who is responsible for the waqf land.Paper Type: Research Article or General ReviewKeywords: Dispute settlement, roles of nazhir
EDUKASI KEUANGAN UNTUK MEMPERKENALKAN KONSEP KEUANGAN DAN KONTROL FINANSIAL UNTUK MASA DEPAN Mulyani, Mulyani; Lukman, Iing; Novita, Della; Putri, Dinda Livita; Andreansyah, M. Fajar; Susanti, Melisa; Salsabilla, Shifa
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 2 (2025): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i2.2136

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman siswa/i SMK Negeri 1 Tegineneng terhadap konsep dasar akuntansi dan literasi keuangan, khususnya dalam hal persamaan dasar akuntansi dan kontrol finansial untuk masa depan. Kegiatan ini dirancang melalui metode sistematis yang mencakup tiga tahapan utama, yakni perencanaan, pelaksanaan, dan evaluasi. Pada tahap perencanaan, tim melakukan survei kebutuhan untuk mengidentifikasi pemahaman awal siswa terhadap materi akuntansi dasar. Berdasarkan hasil survei, disusun modul pelatihan berisi teori, contoh kasus, dan soal latihan kontekstual, serta menghadirkan narasumber kompeten. Pelaksanaan kegiatan pada 19 Maret 2025 dilakukan secara interaktif melalui pemaparan materi, dialog dua arah, kuis dengan hadiah, dan sesi tanya jawab, sehingga tercipta suasana belajar yang partisipatif dan menyenangkan. Hasil kegiatan menunjukkan bahwa siswa antusias mengikuti seluruh rangkaian acara dan mengalami peningkatan pemahaman dalam hal pengelolaan keuangan dan konsep dasar akuntansi. Selain memahami struktur persamaan dasar akuntansi, siswa juga mulai mengerti pentingnya menabung, mengelola uang saku, serta merencanakan keuangan untuk kebutuhan di masa mendatang. Penilaian dari kuesioner evaluasi mengindikasikan bahwa metode penyampaian yang komunikatif dan kontekstual membantu siswa lebih mudah mencerna materi yang diberikan. Kegiatan ini juga menjadi sarana efektif dalam memperkenalkan literasi keuangan sejak dini serta membangun kesadaran akan pentingnya pengendalian finansial dalam kehidupan sehari-hari. Simpulan, kegiatan pengabdian masyarakat ini berhasil mencapai tujuannya melalui pendekatan yang terstruktur dan edukatif. Kata Kunci : Kontrol Finansial, Edukasi Akuntansi, Manajemen Keuangan,  Pembelajaran Kontekstual, Kompetensi Siswa
KONSEP DAN PERKEMBANGAN EKONOMI ISLAM PADA MASA TURKI USMANI Khisan, Zariatul; Novita, Della; Maymunah, Noor; NKoso, Nur Auliani; Hidayati, Tri; Maftukhatusolikhah, Maftukhatusolikhah
Al Dzahab Vol. 5 No. 2 (2024): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v5i2.4076

Abstract

Purpose: The purpose of this study is to analyze the development of the Islamic economy during the Ottoman Empire. Design/methodology/approach: The research method used in this research is library research. The data used is secondary data obtained from relevant sources, books, journals and so on. Findings: Ottoman Türkiye paid more attention to progress in the political and military fields. In this way, economic and financial conditions contributed to the development of Islam in the Ottoman Empire. Islamic economics during the Ottoman Empire reflected the integration of Islamic economic principles with practical economic practices and effective administration. So, according to researchers of the Ottoman Empire, it is very interesting to study in order to find out how the concept and development of Islamic economics was during the Ottoman Empire. Research implications: The implications of the development of the Islamic economy during the Ottoman Empire include:Expansion of Trade Networks: The Ottoman Empire's strategic location bridged East and West, facilitating extensive trade networks that promoted economic growth and cultural exchange.