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AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Febriyanti, Diah; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.

The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Wardani, Intan Kusuma; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables

Financial Behaviour Mahasiswa di Kota Bandung dan Faktor – Faktor yang Mempengaruhinya Sarah Nurhanifah; Syarif, Devyanthi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2268

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial knowledge, financial attitude, dan financial risk tolerance terhadap financial behaviour dengan parental income sebagai variabel kontrol. Metode penelitian yang digunakan yaitu metode kuantitatif dengan pendekatan verifikatif. Sampel penelitian ini yaitu 100 orang mahasiswa Kota Bandung yang pernah melakukan pinjaman online, didapat dari teknik pengambilan sampel snowball sampling. Alat analisis yang digunakan yaitu Statistical Product and Service Solutions (SPSS) versi 26. Hasil penelitian ini menunjukkan financial knowledge berpengaruh positif signifikan terhadap financial behaviour, financial attitude berpengaruh positif tidak signifikan terhadap financial behaviour, dan financial risk tolerance berpengaruh positif signifikan terhadap financial behaviour. Sedangkan financial knowledge, financial attitude, dan financial risk tolerance secara simultan berpengaruh terhadap financial behaviour. Peran parental income sebagai variabel kontrol, diketahui tidak mengganggu hubungan antara variabel independen terhadap variabel dependen.

The Effect of Debt to Asset Ratio, Firm Size, Audit Committee, and Audit Tenure on Audit Delay (on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange for the 2016-2023 Period) Setiawati, Lutfi; Febriyanti, Diah; Syarif, Devyanthi
International Journal of Finance Research Vol. 5 No. 4 (2024): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v5i4.2544

Company, Debt to Asset Ratio (DAR), Audit Committee, and Audit Tenure. The research method used is quantitative with a descriptive and verification approach. Secondary data used were obtained from the annual financial reports for 2016-2023 in the property and real estate sector, accessed through the official pages of IDX and related companies. This study uses a purposive sampling technique, which resulted in 15 companies that met the criteria as research samples from a total population of 93 companies. The study's results indicate that audit tenure has a partially significant effect on audit delays. In contrast, DAR, company size, and audit committee do not have a partially significant effect on audit delays. However, simultaneously, the audit committee, audit tenure, company size, and debt-to-asset ratio affect audit delays.

Training And Mentoring Of The Creative Women’s Group Tanginas To Develop Innovative Bamboo Shoot-Based Products In Cimareme Village, West Bandung Regency Nurillah, Dewi Fitriani; Wanda, Syalwa Nazhifah Aulya; Auliya, Nisa; Ridwan, Ridwan; Herlinawati, Erna; Syarif, Devyanthi; Sajekti, Tjipto
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.385

Community empowerment through the utilization of local potential is the focus of the community service program. This program aims to empower the Creative Women's Group Tanginas in Cimareme Village, West Bandung Regency, by optimizing bamboo shoots as raw materials for innovative products. Various training and mentoring are carried out to improve digital marketing skills, standard operating procedures, and financial reporting. Evaluation using pre-tests and post-tests showed a significant increase in participants' knowledge and skills, especially in utilizing digital platforms such as websites for branding and sales. This program has succeeded in increasing production capacity, standardizing product quality, and expanding market reach, thus contributing to the sustainability of the local economy

Pengaruh Current Ratio, Debt to Asset Ratio, Institusional Ownership dan Firm Size terhadap Return On Asset (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 – 2023) Widiyanti, Eni Retno; Syarif, Devyanthi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3772

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Institutional Ownership, and Firm Size on Return on Assets in the Food and Beverage Manufacturing Subsector Companies listed on the Indonesia Stock Exchange for the period 2017-2023. The research method used is the quantitative method with a descriptive and verificative approach. The data used is secondary data, collected through quantitative data in the form of financial statements (annual report) obtained from the annual reports of Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange for the period 2017-2023. Partial research results showed that the Current Ratio, Debt To Asset Ratio, and Firm Size do not have an effect on Return on Asset. Meanwhile, the results of the simultaneous test showed that the Current Ratio, Debt To Asset Ratio, Institutional Ownership, and Firm Size simultaneously affect the Return on Asset.

Pengaruh Current Ratio, Return on Equity dan Debt to Equity Ratio Terhadap Stock Price (Pada Perusahaan Healthcare Sub Sektor Pharmaceuticals and Healthcare Research di Bursa Efek Indonesia Periode Tahun 2015 – 2023) Komalasari, Nenden; Syarif, Devyanthi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3773

Finding out how the Current Ratio, Return on Equity, and debt-to-equity ratio affect Stock Price is the goal of this study (in healthcare companies in the pharmaceuticals and healthcare research subsector on the Indonesia Stock Exchange for the Period 2015–2023). This study employed a quantitative research methodology that combines a descriptive and verifying approach. Quantitative information in the form of financial statements (annual reports) from the annual reports of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the years 2017–2023 was utilized to gather secondary data. The partial testing findings indicated that the Debt to Equity Ratio has an impact on the Stock Price, whereas the Current Ratio and Return on Equity have no effect. The Stock Price is simultaneously impacted by the Debt to Equity Ratio, Return on Equity, and Current Ratio, according to the results of the simultaneous testing.

Empowering the Younger Generation: Building Healthy Living Behaviors and Brand Awareness of Multivitamins Nuradina, Kartika; Aziz, Dadan Abdul; Wiryani, Detya; Syarif, Devyanthi; Jaya, Rama Chandra; Sofiati, Nunung Ayu; Kamal, Muhhammad Ikhsan; Ekapaula, Rolla
International Journal of Community Service & Engagement Vol. 6 No. 2 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i2.2745

Healthy living behavior has emerged as a critical issue that warrants promotion across all segments of society, particularly among the younger generation, who are regarded as vital national assets. The current generation exhibits lifestyle changes characterized by emerging trends, an abundance of fast food, unbalanced nutrition, high stress levels, and insufficient physical activity. These factors pose significant risks to their overall health. The interventions conducted in this study aim to cultivate awareness of both physical and psychological needs that support a healthy and prosperous life. They also encourage the recognition of the importance of nutrition and the availability of multivitamin brands in the market, facilitate intrapersonal communication for better self-understanding, and promote financial management to adopt and maintain a healthy lifestyle. The results of this community service program indicate a notable shift in the younger generation’s mindset toward greater openness and acceptance of healthy living. They are more motivated to practice healthy behaviors, and their awareness of multivitamin products has increased significantly. This awareness positions multivitamins as essential nutrients to support bodily needs and as a long-term investment in health

Pengaruh Current Ratio, Debt to Asset Ratio, Institusional Ownership dan Firm Size terhadap Return On Asset (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017 – 2023) Widiyanti, Eni Retno; Syarif, Devyanthi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3772

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Institutional Ownership, and Firm Size on Return on Assets in the Food and Beverage Manufacturing Subsector Companies listed on the Indonesia Stock Exchange for the period 2017-2023. The research method used is the quantitative method with a descriptive and verificative approach. The data used is secondary data, collected through quantitative data in the form of financial statements (annual report) obtained from the annual reports of Manufacturing Companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange for the period 2017-2023. Partial research results showed that the Current Ratio, Debt To Asset Ratio, and Firm Size do not have an effect on Return on Asset. Meanwhile, the results of the simultaneous test showed that the Current Ratio, Debt To Asset Ratio, Institutional Ownership, and Firm Size simultaneously affect the Return on Asset.

Pengaruh Current Ratio, Return on Equity dan Debt to Equity Ratio Terhadap Stock Price (Pada Perusahaan Healthcare Sub Sektor Pharmaceuticals and Healthcare Research di Bursa Efek Indonesia Periode Tahun 2015 – 2023) Komalasari, Nenden; Syarif, Devyanthi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3773

Finding out how the Current Ratio, Return on Equity, and debt-to-equity ratio affect Stock Price is the goal of this study (in healthcare companies in the pharmaceuticals and healthcare research subsector on the Indonesia Stock Exchange for the Period 2015–2023). This study employed a quantitative research methodology that combines a descriptive and verifying approach. Quantitative information in the form of financial statements (annual reports) from the annual reports of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the years 2017–2023 was utilized to gather secondary data. The partial testing findings indicated that the Debt to Equity Ratio has an impact on the Stock Price, whereas the Current Ratio and Return on Equity have no effect. The Stock Price is simultaneously impacted by the Debt to Equity Ratio, Return on Equity, and Current Ratio, according to the results of the simultaneous testing.

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