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All Journal JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Akuntansi dan Bisnis Krisnadwipayana
Tantri Ningsih, Hestin Agus
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pelatihan Budidaya Buah Tin Dan Pemasaran Melalui Media Sosial Pada Pensiunan Pegawai Swasta Kecamatan Cimanggis Budiantoro, Harry; Setianingrum, Any; Santosa, Perdana Wahyu; Tantri Ningsih, Hestin Agus; Lapae, Kanaya
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.8455

Abstract

Fig cultivation is a hobby-based economic activity that can help families in Cimanggis District, Depok City, West Java, meet their income needs. The overall goal of this activity is to teach retirees how to do it. Figs (Tin) were chosen because of their high social and economic value as well as their simplicity and low seed costs. To produce tangible benefits, such as economic benefits and standardized and high-value products, this activity is carried out through a plant cultivation training process guided by competent resource persons. This activity specifically aims to equip retirees with the necessary knowledge and skills to grow fig plants and produce figs. In addition, when this activity is practiced, the target output will be met. Among them are activity posters, activity videos posted on social media sites such as YouTube, YARSI TV, and Facebook, online articles in print media such as newspapers and magazines, as well as articles in online community service journals with an ISSN. Based on the findings of field research, the majority of the population aged over 55 years still shows high enthusiasm and activity productivity. The average value of the questionnaire before this activity was 33% and after this activity was carried out, the average value of the questionnaire results was 76%.
DETERMINASI KUALITAS AUDIT: PERAN KOMITE AUDIT SEBAGAI MODERASI Budiantoro, Harry; Santosa, Perdana Wahyu; Challen, Auliffi Ermian; Primadini, Adinda; Tantri Ningsih, Hestin Agus
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.927

Abstract

This study aims to examine the effect of audit tenure, audit rotation, Public Accounting Firm (KAP) size, and audit fees on audit quality, with the audit committee as a moderating variable in companies included in the SRI-KEHATI index for the 2019–2023 period. The phenomenon of differences in previous research results regarding the effectiveness of auditor rotation and the role of corporate governance forms the basis of this study. The data used is secondary data from the annual reports and financial statements of companies included in the SRI-KEHATI index. The analysis was conducted using SPSS version 31 software using logistic regression. The results show that KAP size and audit fees have a significant effect on audit quality, while audit rotation has no significant effect, and audit tenure shows a varying effect. In addition, the audit committee is unable to moderate the relationship between audit tenure and KAP size with audit quality. These findings confirm that audit quality is more influenced by KAP reputation and audit fees than simply auditor turnover. This study concludes that companies need to be more selective in choosing KAPs and strengthen the role of audit committees. Managerial implications: The results of this study can be used as strategic considerations by management, regulators, and investors in improving governance and maintaining sustainable company audit quality
Co-Authors Any Setianingrum, Any Budiantoro, Harry Challen, Auliffi Ermian Lapae, Kanaya Perdana Wahyu Santosa Primadini, Adinda