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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Nian Tana
Cahaya Zulfah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pengabdian Kepada Masyarakat Melalui Kuliah Kerja Nyata (KKN) di Desa Mangunjaya Kabupaten Bekasi Elia Rossa; Muhammad Esa Septian; Lissa Rahmawati; Fathiyah Alifah Fitriyani; Cahaya Zulfah; Putri Afrilia Nurrochmah; Herlina Yuliyanti; Dina Erliana; Nanda Suci Handayani Umagap; Ajeng Putri Wahyuningtyas
Jurnal Pengabdian Masyarakat Nian Tana Vol. 2 No. 3 (2024): JPMNT : JURNAL PENGABDIAN MASYARAKAT NIAN TANA
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i3.417

Abstract

The Real Work Lecture is a community service program that aims to practice the Tri Dharma of Higher Education. One way students can help overcome problems in the community is by devoting themselves to the community through Community Service Lectures (KKN). The purpose of this study is to learn how Real Work Lectures contribute to increasing environmental awareness and providing education to children in Mangunjaya Village, Bekasi Regency. This study uses an observation method and this study contains a description of the planning process and implementation of Real Work Lecture activities. The subject of the implementation of the Community Real Work Lecture in Mangunjaya Village RT 006/RW 003. The results of the study show that environmental awareness in Mangunjaya Village has increased significantly as a result of the Real Work Lecture, even though there are some conditions that are less than ideal, the community is still happy to participate in the KKN program designed by students, there are no obstacles in the preparation, implementation and evaluation of programs that are planned and held according to the previous plan such as reading and writing, counting, playing, saving can be carried out well. In this activity, the manufacture and installation of directional signs as well as appeal banners are carried out through cooperation, coordination and participation. The community is beginning to realize how important it is to keep the environment clean and healthy. Children also better understand the importance of saving and increasing their knowledge through educational learning provided by Real Work Lecture students. It is hoped that this program can provide insight to the community about the potential and development of the village.
PENGARUH FINANCIAL TARGET, INEFFECTIVE MONITORING, CHANGE IN AUDITOR TERHADAP FRAUDULENT FINANCIAL STATEMENT (EMITEN MANUFAKTUR SEKTOR KESEHATAN DI BURSA EFEK INDONESIA PERIODE 2019-2023) Cahaya Zulfah; Mulyadi, Mulyadi; Rossa, Elia
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.1964

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Target, Ineffective Monitoring, dan Change in Auditor terhadap Fraudulent Financial Statement pada emiten manufaktur sektor kesehatan yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik purposive sampling. Sampel penelitian ini terdiri dari 10 emiten dengan total observasi sebanyak 50. Data penelitian diperoleh dari laporan keuangan yang dipublikasikan di situs Bursa Efek Indonesia serta sumber relevan lainnya. Analisis data dilakukan menggunakan Microsoft Excel dan SPSS versi 25 dengan uji statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi), uji regresi linear berganda, serta uji hipotesis (uji koefisien determinasi, uji F, dan uji t). Hasil penelitian menunjukkan bahwa Financial Target memiliki pengaruh positif dan signifikan terhadap Fraudulent Financial Statement, yang mengindikasikan bahwa peningkatan target keuangan berpotensi meningkatkan risiko kecurangan laporan keuangan. Sementara itu, Ineffective Monitoring dan Change in Auditor memiliki pengaruh negatif terhadap Fraudulent Financial Statement, meskipun tidak signifikan. Uji asumsi klasik menunjukkan bahwa data dalam penelitian ini telah memenuhi asumsi normalitas, tidak terjadi multikolinieritas, heteroskedastisitas, maupun autokorelasi, sehingga model regresi yang digunakan dapat diandalkan. Berdasarkan nilai R-Square sebesar 49,1%, Simpulkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variabilitas Fraudulent Financial Statement sebesar 49,1%, sedangkan sisanya dijelaskan oleh variabel lain di luar penelitian ini. Kata Kunci: Fraudulent Financial Statement, Financial Target, Ineffective Monitoring, Change In Auditor, Emiten Sektor Kesehatan
Co-Authors Ajeng Putri Wahyuningtyas Dina Erliana Elia Rossa Fathiyah Alifah Fitriyani Herlina Yuliyanti Lissa Rahmawati Muhammad Esa Septian Mulyadi Mulyadi Nanda Suci Handayani Umagap Putri Afrilia Nurrochmah Rossa, Elia