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All Journal The Asia Pacific Journal Of Management Studies Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) jabdimasunipem Nomico Journal of Community Research & Engagement (JCRE) Islamic Studies in the World
Dewi, Susana
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN OPINI AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2019-2022 Dewi, Susana; Setiawan, Feri; Karsam, Karsam
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i1.1018

Abstract

Performance and profitability are closely related to financial reports because these two things are part of financial reports. Accuracy of financial reports is one of the criteria for professionalism. Even though there are regulations regarding the submission of financial reports, the phenomenon that occurs from year to year on the Indonesian Stock Exchange (BEI) is that publicly listed firms are still late in submitting audited annual financial reports. The study of the time span and delays in publishing audited financial reports is an interesting phenomenon to research. This research aims to determine the influence of firm size, profitability, and audit opinion both partially and simultaneously on audit delay. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample was determined using a purposive sampling technique and 25 companies or 100 research data were obtained. The research results show that partially firm size has no effect on audit delay, profitability has no effect on audit delay, audit opinion has an effect on audit delay. And simultaneously, firm size, profitability and audit opinion influence audit delay. 
The Effect Of Green Accounting, Financial Performance And CSR On Firm Value With Firm Size As An Intervening Variable Dewi, Susana; Purnomo , Adi Dwi; Hartono, Hartono; Maesaroh, Maesaroh; Sari, Diah Permata
Nomico Vol. 1 No. 6 (2024): Nomico - July
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xdsw2y62

Abstract

This research aims to determine: (1) The effect of green accounting on firm size, (2) The effect of financial performance on firm size, (3) The effect of CSR on firm size, (4) The effect of green accounting on firm value, (5) The effect of financial performance on firm value, (6) The effect of CSR on firm value, (7) ) The effect of firm size on firm value (8) The effect of firm size in mediating green accounting on firm value, (9) The effect of firm size in mediating financial performance on firm value, (10) The effect of firm size in mediating CSR on firm value. The sample for this research is coal sub-sector mining companies for the 2019-2022 period using the purposive sampling method. There are 9 companies that meet the criteria as research samples. The data analysis tool in this research uses SPSS version 26. The research results show that: (1) Green Accounting has no significant effect on Firm Size, (2) Financial Performance has no significant effect on Firm Size, (3) CSR has no significant effect on Firm Size, (4) Green Accounting has no significant effect on Firm Value, (5) Financial Performance has a significant effect on Firm Value, (6) CSR has no significant effect on Firm Value, (7) Firm Size has no significant effect on Firm Value, (8) Firm Size indirectly mediates the effect of Green Accounting on Firm Value, (9) Firm Size does not mediate the influence of Financial Performance on Firm Value, (10) Firm Size does not mediate the effect of CSR on Firm Value.
The Influence Of Regional Financial Management Information System, The Role Of Internal Auditors And Human Resources Competence On The Quality Of Financial Statements Of Lebak Regency Government Dewi, Susana; Firmansyah, Firmansyah; Herlina, Herlina; Intan Purnama, Sri; Mawardiah, Anatasya
Nomico Vol. 1 No. 11 (2024): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/aembsc66

Abstract

The Effect of Regional Financial Management Information Systems, the Role of Internal Auditors and Human Resource Competencies on the Quality of Lebak Regency Government Financial Statements. The purpose of this study was to examine the effect of the Regional Financial Management Information System, the Role of the Internal Auditor, and the Competence of Human Resources on the Quality of the Lebak Regency Government Financial Statements. This research uses quantitative research methods. Data obtained from primary data, namely through distributing questionnaires. This research sample was conducted at 32 OPDs in Lebak Regency. With the sample retrieval method is purposive sampling. The research respondents were PPK-SKPD (Financial Administration officer - Regional Work Unit), Treasurer and SIPKD Operator. The data processing tool used in this study used SPSS version 25 using multiple linear regression analysis techniques. The results of this study indicate that partially the Regional Financial Management Information System and the Role of the Internal Auditor have a positive and significant effect on the Quality of Financial Statements. While the Competence of Human Resources has no significant effect on the Quality of Financial Statements. And simultaneously the variables of the Regional Financial Management Information System, the Role of the Internal Auditor and Human Resource Competencies have a positive and significant effect on the Quality of Financial Statements of the Lebak Regency Government.
PENGARUH VARIABEL KEUANGAN DAN NON KEUANGAN TERHADAP UNDERPRICING SAHAM SAAT IPO DI BURSA EFEK INDONESIA PERIODE 2020-2024 Dewi, Susana; Siti Septiyanti; Edi Sutanto; Hanifah; Firmansyah; Herlina
The Asia Pacific Journal Of Management Studies Vol 12 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i1.1414

Abstract

This study aims to analyze the impact of financial and non-financial variables on stock underpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange in the period 2020 to 2024. The financial variables studied include Return on Assets (ROA), Return on Equity (ROE), and Company Size, while non-financial variables include Underwriter Reputation and Company Age. The method applied was a quantitative approach with panel data regression analysis and processed with the Eviews 12 Software tool. The population of this study is 278 IPO companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample in this study consisted of companies that conducted IPOs during the period, as many as 38 companies were selected through purposive sampling techniques with 190 company data. The results show that partially Return on Assets (ROA), Return on Equity (ROE), and Company Size and Underwriter Reputation have a significant influence on stock underpricing. On the other hand, the Age of the Company did not show any significant influence that was meaningful individually. This study presents the impact for investors, companies issuing shares, and underwriters in recognizing the elements that affect the determination of stock prices during initial public offerings.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam, Karsam; Sasmita, Djenni; Dewi, Susana; Solihin, Solihin; Tedja, Bambang; Ksp, Agnes
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
PENGARUH UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO (DER) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Susana; Gunawan, Sulthan
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i1.850

Abstract

Financial reports are one of the most important tools to support the sustainability of a company, because they play a role in measuring and assessing a company's performance. Delay in financial reporting has a negative impact on the reaction of capital market participants. There are still companies that are late in providing or submitting their financial reports to the Financial Services Authority (OJK). Audit Delay is the length of time for completion as measured from the closing date of the book to the date of issuance of the financial statements. This study aims to determine: (1) The effect of company size on audit delay, (2) The effect of solvency on audit delay, (3) The effect of company size and solvency on audit delay in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). ) period 2017-2021. The sample for this research is primary consumer goods sector companies for the 2017-2021 period using a purposive sampling method. From a population of 105 companies, there are 51 companies that meet the criteria as a research sample. The data processing analysis tool in this study used SPSS version 25. The results showed that company size had a significant effect on audit delay, debt to equity ratio (DER) had a significant effect on audit delay, company size and debt to equity ratio (DER) had a significant effect on audit delays.
PENDAMPINGAN PERHITUNGAN BREAK EVEN POINT (BEP) PADA BADAN USAHA MILIK DESA (BUMDes) HARAPAN KITA, WADUK KARIAN, DESA PASIR TANJUNG, RANGKASBITUNG, LEBAK-BANTEN.: PENDAMPINGAN PERHITUNGAN BREAK EVEN POINT (BEP) PADA BADAN USAHA MILIK DESA (BUMDes) HARAPAN KITA, WADUK KARIAN, DESA PASIR TANJUNG, RANGKASBITUNG, LEBAK-BANTEN. Dewi, Susana; Maesaroh; Firmansyah; Purnama, Sri Intan; Harismasakti, Eris; Juminawati , Sri; Sumarno, Dodi Iwan
Jurnal Abdimas Universitas Insan Pembangunan Indonesia Vol. 3 No. 2 (2025): Agustus
Publisher : LPPM Universitas Insan Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jabdimasunipem.v3i2.146

Abstract

Break Even Point (BEP) is a condition where a company experiences a position of neither profit nor loss or experiences a break-even point. This study aims to provide assistance in calculating the Break Even Point at the Harapan Kita, which operates in boat rental and public toilet services. The problem faced by Harapan Kita BUMDes is that it has not yet carried out a comprehensive or detailed BEP calculation, while the BEP calculation is very important for a company to use to determine the break-even point of this business. With this assistance, it is hoped that it can help the company in overcoming this problem. In this assistance, the author uses a mathematical method in analyzing the BEP which is used as a basis for consideration in making profit planning for the next period. The conclusion of the results of this mentoring activity is that it is important to have a report from this mentoring activity because the mentoring partners do not fully understand the calculation of the BEP, therefore BUMDes Harapan Kita needs to carry out a comprehensive BEP calculation to find out the break-even point during the business process. Many things and experiences that the author received, one of which is the importance of establishing good communication relationships, discipline, responsibility and cooperation between teams and can adapt to the method, it is hoped that they can practice it so that in the future the business being run can develop better and be more advanced than before.
SEMINAR INTERNASIONAL KEUANGAN ISLAM DAN KEWIRAUSAHAAN DALAM MENUMBUHKAN RASA CINTA TANAH AIR INDONESIA Dewi, Susana; Chafid, Nurul; Mudawanah, Siti; Hanifah, Hanifah
Journal of Community Research & Engagement Vol. 1 No. 2 (2025): January 2025
Publisher : LPPM STIE Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/14zh5994

Abstract

Pengabdian kepada masyarakat Internasional merupakan gambaran nyata betapa kita warganegara Indonesia memperhatikan dan menghargai saudara kita sesama warga negara Indonesia di belahan negara lain untuk sama-sama berkembang dan membangun ekonomi yang lebih baik. Berkolaborasi dengan Pertubuhan Masyarakat Indonesia di Pulau Pinang Malaysia atau PERMAI, kegiataan diselenggarakan pada tanggal 22 dan 23 November 2024 dengan jumlah peserta 12 orang bertujuan memberikan wadah bagi warga perantauan untuk bisa saling menguatkan dan meningkatkan kemandirian dibidang ekonomi, sosial dan budaya Indonesia di Pinang Malaysia. Hubungan antara warga Indonesia di Pinang dan memajukan keberagaman budaya serta kerjasama sosial ekonomi di wilayah tersebut dalam meningkatkan kesejahteraan hidup masyarakat pekerja migran Indonesia dan memberikan pendidikan cinta tanah air pada anak-anak pekerja migran Indonesia. Langkah konkrit pengabdian menyasar pada kelompok-kelompok rentan hingga sumber daya potensial untuk mentransfer pengetahuan dan teknologi kepada masyarakat. Melalui program mengajar, seminar, workshop, dan berbagai program pendidikan yang membantu masyarakat untuk mengembangkan keterampilan baru dan meningkatkan kapasitas mereka supaya lebih sejahtera. Hasil kegiatan kolaborasi Pengabdian Internasional di Pulau Pinang Malaysia antara dosen dan mahasiswa Gelombang 1 (satu) yang diinisiasi oleh Universitas Sultan Ageng Tirtayasa telah memberikan manfaat luar biasa bagi kedua belah pihak terutama pada Warga Negara Indonesia yang tinggal di Pulau Penang Malaysia baru tahap pertama yaitu melakukan Seminar Keuangan Islam dan Kewirausahaan dalam menumbuhkan rasa cinta tanah air di diri anak-anak Warga Negara Indonesia di pulau Pinang.
The Impact of Automation on the Future of Accountancy Profession Widasari, Ela; Hanifah, Hanifah; Dewi, Susana; Firmansyah, Firmansyah
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1524

Abstract

Background. Automation is transforming the accountancy profession, reshaping traditional roles and introducing new dynamics within the field. With advancements in artificial intelligence and machine learning, routine accounting tasks such as data entry, transaction processing, and report generation are increasingly automated, reducing the need for manual intervention. Purpose. This shift raises questions about the future role of accountants and the skills necessary to adapt to a more technology-driven environment. This study investigates the impact of automation on the accountancy profession, examining both the opportunities for increased efficiency and the potential challenges for professionals Method. A mixed-methods research approach was utilized, combining quantitative analysis of automation trends in accounting practices with qualitative insights from industry professionals. Data on the adoption of automated tools in accounting were analyzed to assess changes in productivity, error rates, and task completion times, while interviews with accountants provided perspectives on the evolving skillsets and competencies required. Results. Findings reveal that automation enhances efficiency by reducing errors and increasing productivity; however, it also necessitates a shift toward analytical and advisory roles, requiring accountants to develop new competencies in data interpretation and strategic decision-making Conclusion. The study concludes that automation will redefine the accountancy profession, with technology taking over repetitive tasks and creating opportunities for value-added roles. Accountants will need to focus on skills such as critical thinking, data analysis, and advisory functions to remain competitive. This shift underscores the importance of continuous learning and adaptability as essential components for future success in the field of accountancy.
Co-Authors Chafid, Nurul DIAH PERMATA SARI, DIAH PERMATA Dodi Iwan Sumarno Edi Sutanto Firmansyah Firmansyah Firmansyah Gunawan, Sulthan Hanifah hanifah hanifah Harismasakti, Eris Hartono Hartono Herlina Herlina Herlina Intan Purnama, Sri Juminawati , Sri Karsam Karsam Ksp, Agnes Maesaroh Maesaroh Maesaroh Mawardiah, Anatasya Purnama, Sri Intan Purnomo , Adi Dwi Rahmadia, Ayu Sasmita, Djenni Setiawan, Feri Siti Mudawanah Siti Septiyanti Solihin Solihin Tedja, Bambang Widasari, Ela