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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
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 3 (2024): Juli: 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 Red Flags, Training dan Profesionalisme Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud: (Literature Review Audit Investigasi) Ajeng Putri Wahyuningtyas; Dina Erliana; Machdar Nera Marinda
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : 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.v1i2.99

Abstract

This review article examines the influence of red flags, training and expertise on the auditor's ability to detect fraud. This research is a literature study for the investigative audit course which aims to develop hypotheses regarding the influence between variables that can be used for further research.
Pengaruh Kualitas Audit, Debt Default, dan Financial Distress terhadap Opini Audit Going Concern : (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Ajeng Putri Wahyuningtyas; Beti Nurbaiti; Endah Prewesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v4i1.3055

Abstract

This research aims to examine the influence of audit quality, debt default and financial distress on going concern audit opinions. The population in this research are Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020 - 2023. The sampling technique used was the purposive sampling method. The population in this study was 78 companies with 312 observations. This research was measured using SPSS 23 and tests were carried out, namely descriptive statistical analysis, classic assumption tests, namely multicollinearity tests, binomial logistic regression tests (overall model fit, goodness of fit and coefficient of determination or R2), hypothesis tests (partial tests and simultaneous tests). The results of this research show that audit quality has a negative effect on going concern audit opinion, debt default has a positive effect on going concern audit opinion, financial distress has no effect on going concern audit opinion.