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All Journal Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Cendekia Keuangan Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Rachman, Helmy Aulia
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengembangan Keterampilan Leadership dan Self Development Bagi Mahasiswa Waluyowati, Nur Prima; Salisa, Meilenia Rahma; Rachman, Helmy Aulia; Putri, Intan Lifinda Ayuning
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

Pengembangan keterampilan kepemimpinan dan self-development merupakan hal yang penting bagi mahasiswa, bertujuan untuk membekali mahasiswa dengan keterampilan yang dibutuhkan guna menghadapi tantangan kompleks di dunia kerja global yang terus berkembang. Untuk mengatasi kesenjangan tersebut diadakan sebuah program pengabdian masyarakat, yakni menyediakan pelatihan bagi mahasiswa, untuk meningkatkan keterampilan kepemimpinan, memfasilitasi pengembangan diri yang holistik, serta mempersiapkan mahasiswa menghadapi tantangan. Melalui pelatihan dengan metode ceramah memungkinkan mahasiswa untuk berbagi pengalaman dan memperdalam pemahaman teoritis. Dengan melakukan metode ini juga dapat memberikan ruang interaksi yang dinamis dan inklusif bagi peserta pelatihan, yang dirancang khusus untuk memperkuat kapasitas mahasiswa dalam memimpin serta mengembangkan potensi diri. hasil dari kegiatan ini menunjukkan bahwa peserta pelatihan memiliki ketertarikan untuk mengembangkan diri. pemahaman mereka tentang pentingnya leadership dan self development akan memberikan dampak positif jangka panjang bagi perkembangan pribadi dan profesional mahasiswa di masa depan maupun kemampuan mereka untuk menerapkan konsep-konsep tersebut secara efektif dalam berbagai aspek kehidupan sehari-hari.
Determinants of Audit Report Lag in State-Owned Enterprises Rachman, Helmy Aulia; Fadila, Mutia; Rahma, Meilenia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Timeliness in submitting financial reports that have gone through the audit process is an important indicator for stakeholders for decision making. Therefore, this study aims to analyze the effect of industry type, company size and auditor switching on audit report lag with audit tenure as a moderating variable in State-Owned Enterprises listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data sourced from the company's annual financial statements. The sample was taken using purposive sampling method, which consisted of 99 observational data analyzed through multiple linear regression and moderation regression using IBM SPSS software. The research findings show that industry type has a positive effect and company size has a negative effect on audit report lag. However, auditor switching has no effect on audit report lag, and audit tenure is unable to moderate the effect of industry type, company size, and auditor switching on audit report lag.
Exploration of Corporate Social Responsibility Activities in Indonesia: Tourism and Creative Economy Putri, Intan Lifinda Ayuning; Alam, Muhammad ⁠⁠⁠⁠Dimar; Rachman, Helmy Aulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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The phenomenon of climate change is a global issue that has caught the attention of the government. The problem urges the government to enact various policies that can withstand the rate of climate change. One of the government policies is requiring companies to carry out Corporate Social Responsibility (CSR) activities. This policy has proven to increase investment in green initiatives, sustainability activities, employee training, and local community involvement. This study aims to map the CSR trends undertaken by Go Public companies in Indonesia, especially in the tourism and creative economy sector. This sector was chosen because it has a positive impact on climate change mitigation through investment in sustainable practices. The methodology used in this research is documentation to explore how the CSR of each company has evolved over several years and its trends. The findings of this study reveal the evolution of CSR from a mere philanthropic concept to a core strategy that integrates environmental sustainability, social welfare, and business growth. The implications of this research are expected to provide a more complex view of the direction of CSR development in Indonesia's tourism sector, with regards to policy, business practice, and future research.
Co-Authors Alam, Muhammad Dimar Alam Alam, Muhammad ⁠⁠⁠⁠Dimar Areta Widya Kusumadewi Astri, Mutia Fadila Ayuning Putri , Intan Lifinda Fadila, Mutia Intan Lifinda Ayuning Putri Maulidiah, Arnisa Muhammad Dimar Alam Noval Adib Pakpahan, Grace Septiyani Rahma, Meilenia Salisa, Meilenia Rahma Sukiswo, Helmy Wahyu Valda, Levina Aprilia Waluyowati, Nur Prima Zulfia Rahmawati