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Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Budiantoro, Harry; Junika , Windy; Lapae, Kanaya; Ningsih , Hestin Agus Tantri; Primadini, Adinda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
Pengaruh Spiritualitas Tempat Kerja terhadap Kesejahteraan Karyawan dengan Identifikasi Organisasi dan Kelincahan Tenaga Kerja sebagai Faktor Intervensi Sumampouw, Ruland Willy Jack; Wibisana, Satria Arif; Primadini, Adinda
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.299

Abstract

The purpose of this study is to analyze the influence of workplace spirituality on employee wellbeing with organizational identification and workforce agility as mediating variables, respondents in this study were workers who worked as salesmen in the automotive industry The method used in this study is a quantitative method. The results of this study state that: workplace spirituality has a negative and insignificant effect on employee wellbeing. Workplace spirituality has a positive and significant effect on organizational identification. There is a positive and significant influence between workplace spirituality and workforce agility. Organizational identification has a positive and significant effect on employee wellbeing. Workforce agility has a positive and significant effect on employee wellbeing. Organizational identification mediates the relationship between workplace spirituality and employee wellbeing. Workforce agility mediates the relationship between workplace spirituality and employee wellbeing. Managerial implications need to improve the practice of spirituality in the workplace by strengthening employee identification with the organization and developing work agility (workforce agility), because both have been proven to significantly improve employee wellbeing even though spirituality itself does not have a direct impact.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
Ekonomi Tumbuh, Stunting Turun: Budikdamber sebagai Gerakan Kemandirian Kader PKK Mandalamekar Santosa, Perdana Wahyu; Donanti, Elita; Budiantoro, Harry; Primadini, Adinda; Nurisma, Firra
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1722

Abstract

This Community Service Program (PKM) aims to empower PKK and Posyandu cadres in Mandalamekar Village through the development of creative economy activities based on Budikdamber (fish farming in buckets). This method was chosen because it is practical, space-saving, and economical, while also providing opportunities to increase household income and supply protein sources for toddlers and pregnant women through the Supplementary Feeding Program (PMT) as an effort to reduce stunting rates. The program was carried out on Friday, August 3, 2024, at the Mandalamekar Village Hall, involving PKK and Posyandu cadres, village officials, and local residents. The activities included technical training on catfish farming, nutrition education, and assistance in processing fish products into value-added items such as nuggets and shredded catfish (abon). The program’s success indicators include active participation of participants, the adoption of Budikdamber practices at the household level, improved nutritional knowledge, and the utilization of harvests for PMT at the Posyandu. In the long term, this program is expected to foster an independent community based on creative economic activities that support family welfare improvement and sustainable stunting reduction, thereby serving as a model for integrated village empowerment combining both health and economic aspects.