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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Inday Hardika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi Elia Rossa; Dea Maharani; Elsa Natali; Amelia Destiyana; Shafa Audina Sukmaningrum; Aldila Sukaputri Irmadani; Najwa Balqis; Inday Hardika; Marta Marta
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2186

Abstract

The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development.
Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud Inday Hardika; Najwa Balqis; Nera Marinda Machdar
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2565

Abstract

Fraud is an illegal activity that harms the company and benefits the perpetrator. According to the understanding of many experts, fraud refers to intentional misrepresentation for a specific purpose. Original research or studies on important scientific research or topics. Basic research or research activities involve verifying ideas and facts that show relationships or influences between variables. This article examines the factors that influence Financial Statements Fraud: Financial Stability, Nature of Industry, and Change in Auditors, which is a study of investigative audit literature. The purpose of writing this article is to create a hypothesis that will be used in further research regarding the influence between variables. The findings from this literature review are: 1) Financial Stability influences Financial Statements Fraud, 2) Nature of Industry influences Financial Statements Fraud, and 3) Change in Auditor influences Financial Statements Fraud.
Pengaruh Auditor Switching Terhadap Audit Report Lag: Studi Empiris pada Emiten property & real estate periode 2019-2023 Inday Hardika; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.856

Abstract

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.
Co-Authors Aldila Sukaputri Irmadani Amelia Destiyana Bambang Prayogo Dea Maharani Elia Rossa Elsa Natali Marta Marta Najwa Balqis Nera Marinda Machdar Shafa Audina Sukmaningrum Sumarno Manrejo