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All Journal Berajah Journal Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen JURDIASRA
Harry Mukti, Aloysius
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Audit Tenure, Ukuran Perusahaan dan Komite Audit Terhadap Audit Report Lag: (Studi Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Faradilla Kurnia, Rani; Harry Mukti, Aloysius; Hasioan Sianipar, Panata Bangar
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 2 No. 1 (2024): (April)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v2i1.75

Abstract

This study aims to examine The Effect of Audit Tenure, Company size and Audit Committee on Audit Report Lag. The population in this study is all Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019-2022. The variables used in this study are Audit Report Lag as the dependent variable; Audit Tenure, Company Size, and Audit Committee as an independent variable. The sampling technique used is the purposive sampling method and obtained as many as 89 companies and 225 samples. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that the Audit Tenure and Audit Committee did not affect Audit Report Lag. And Company Size harm Audit Report Lag.
STUDI PERSEPSI IKATAN JURNALIS TELEVISI INDONESIA: PENGARUH PROMOSI, KREATIVITAS KONTEN, DAN BRAND IMAGE TERHADAP KEUNGGULAN KOMPETITIF CNN INDONESIA TV DENGAN IDENTITAS MEREK SEBAGAI VARIABEL MEDIASI Hindra, Firdaus; Istianingsih, Istianingsih; Harry Mukti, Aloysius
Berajah Journal Vol. 4 No. 11 (2025): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i11.511

Abstract

This study analyzes the effect of promotion, content creativity, and brand image on brand identity and competitive advantage, with brand identity as a mediating variable. The object of research is CNN Indonesia TV, involving 87 television Journalist as respondents. A quantitative approach was used with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method to analyze the relationship between variables. The results show that promotion, content creativity, and brand image have a positive effect on brand identity. However, promotion and content creativity do not have a significant effect on competitive advantage, while brand image has a negative effect on competitive advantage. On the other hand, brand identity is proven to have a positive effect on competitive advantage. Brand identity also serves as a significant intervening factor, mediating the influence between promotion and competitive advantage, content creativity and competitive advantage, and brand image and competitive advantage. These findings highlight the importance of brand identity in enhancing competitive advantage in the media industry.
Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Irawati, Wiwit; Ersyafdi, Ilham Ramadhan; Ginting, Rafles; Puspitasari, Ayu; Rumaizha, Riri; Harry Mukti, Aloysius; Marpaung, Oktavia; Swasti Putri, Ika
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
Co-Authors Ayu Puspitasari, Ayu Ersyafdi, Ilham Ramadhan Faradilla Kurnia, Rani Hasioan Sianipar, Panata Bangar Hindra, Firdaus Irawati, Wiwit Istianingsih Istianingsih, Istianingsih Marpaung, Oktavia Rafles Ginting Rumaizha, Riri Swasti Putri, Ika