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All Journal Jurnal Mutiara Ilmu Akuntansi Fundamentum: Jurnal Pengabdian Multidisiplin
Rizkya Sukma Putri
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern Almira Siva Devina Wijanarko; Anastasya Simanjuntak; Ellisa Noviana Dera; Rizkya Sukma Putri; Niketri Mustika Angela; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2388

Abstract

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern Almira Siva Devina Wijanarko; Anastasya Simanjuntak; Ellisa Noviana Dera; Rizkya Sukma Putri; Niketri Mustika Angela; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2388

Abstract

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Buku Sejarah Desa Blondo : Menggali Sejarah, Keindahan Alam, Serta Kearifan Lokal yang Tersimpan di Desa Blondo, Kecamatan Mungkid, Kabupaten Magelang Desy Kristiyati; Novia Ramadhani; Salwa Muthia Azzahra Alam; Nadilla Anissa Fatin; Raken Arya Seta; Laila Itsna Nurbaiti; Rizkya Sukma Putri; Nadya Ferizka Graha; Antariksa Dara Nirmala; Hasyim Effendi
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 1 (2025): Februari : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i1.655

Abstract

This community service through the Community Service Program (KKN) aims to document the history, culture, and tourism potential of Blondo Village, Mungkid District, Magelang Regency, in the form of a book entitled The Story of Blondo. Blondo Village has diverse tourism potential, including natural, religious, and culinary tourism that can be developed to improve the welfare of the community. This program uses descriptive qualitative methods with data collection techniques through field observations, interviews with community leaders, and documentation from various sources. The resulting book consists of 52 pages that discuss the origin of the village, socio-cultural development, and tourism recommendations. The results of this program show that The Story of Blondo book can be an educational medium for the community, especially the younger generation, to better understand the history and culture of their village. In addition, this book acts as an effective tourism promotion tool for local and foreign visitors. The main advantage of this book lies in the concise, systematic presentation of information, and is complemented by documentary images to strengthen the historical narrative. However, the limited coverage of the historical period covered is one of the weaknesses that could be improved through further editions or periodic updates.
Co-Authors Almira Siva Devina Wijanarko Anastasya Simanjuntak Antariksa Dara Nirmala Desy Kristiyati Ellisa Noviana Dera Hasyim Effendi Herlina Manurung Laila Itsna Nurbaiti Nadilla Anissa Fatin Nadya Ferizka Graha Niketri Mustika Angela Novia Ramadhani Raken Arya Seta Salwa Muthia Azzahra Alam