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All Journal Jurnal Bhakti Karya dan Inovatif El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Inaba JIMEK
Anike Putri
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022 Anike Putri; Febriani, Febi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.234

Abstract

This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period
Pelatihan dan Pendampingan Pemahaman Dasar Akuntansi untuk UMKM Johannes Kristian Siregar; Anike Putri; Cahya Frassetiati; Feliksia Ledu
Jurnal Bhakti Karya dan Inovatif Vol 5 No 1 (2025): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v5i1.1050

Abstract

Bagi UMKM, beberapa tahapan yang dapat dilakukan agar dapat mengelola keuangan dengan baik, yaitu mulai melakukan pemisahan keuangan pribadi dan usaha, dan memulai pembukuan sederhana. Jika UMKM sudah mampu memisahkan keuangan pribadi dengan keuangan usahanya, dan mempunyai pembukuan atau manajemen administrasi (keuangan bisnis), UMKM bisa mencoba untuk membuat perencanaan keuangan secara sederhana. Dengan memisahkan pencatatan keuangan pribadi dan usaha, para pemilik dapat lebih mudah dalam mengelola keuangan usahanya. Hal ini karena ketepatan pencatatan keuangan usaha dapat mempengaruhi pengambilan keputusan dan mengevaluasi kinerja usahanya. Arus kas yang tercampur antara keuangan pribadi dan usaha dapat menyulitkan para pelaku UMKM dalam menentukan biaya operasional usaha. Salah satu strategi untuk memisahkan pencatatan keuangan pribadi dengan usaha adalah pemilik dapat “menggaji” dirinya sendiri agar segala kebutuhan pribadi dicatat dari pos gaji tersebut. Pencatatan keuangan sehari-hari merupakan hal yang sederhana, namun dapat membawa manfaat besar untuk jangka waktu panjang. Perusahaan dengan pencatatan keuangan yang lengkap dan akurat akan memiliki kelebihan dalam aspek evaluasi dan pemantauan. Adanya perkembangan teknologi internet dan aplikasi harus dimanfaatkan oleh pelaku bisnis UMKM. Namun, pelaku usaha juga harus dapat menentukan dengan tepat aplikasi apa yang akan digunakan untuk menunjang keseluruhan operasional usahanya. Semakin berkembangnya teknologi, para pelaku UMKM dapat memanfaatkan aplikasi digital untuk membantu mengelola bisnis agar lebih efektif. Dengan memanfaatkan aplikasi digital, para pelaku UMKM dapat mengetahui transaksi keuangan lebih cepat dan akurat. Target khusus dalam kegiatan pengabdian kepada masyarakat ini adalah memberikan pendampingan MoerAto Catering selaku mitra mengenai pemisahan aset pribadi dan aset usahanya serta pencatatan keuangan melalui aplikasi Buku Warung.
Analisis Faktor-Faktor yang Mempengaruhi Keputusan Berinvestasi di Pasar Modal Syariah: Studi pada Mahasiswa Prodi Ekonomi Syariah UIN Fatmawati Sukarno Bengkulu Anike Putri; Mursalin, Supardi; Stiawan, Evan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6868

Abstract

 The aim of this research is to determine the influence of internal factors and external factors on the decision to invest in the sharia capital market among students of the Sharia Economics Study Program at UIN Fatmawati Sukarno Bengkulu. To test this, researchers used quantitative methods with primary data collection techniques, namely questionnaires distributed to 130 respondents. The data analysis technique used is multiple linear regression analysis using Jeffrey's Amazing Statistics Program (JASP). From the results of the research and discussion it is known that internal factors influence the decision to invest in the Islamic capital market as shown by Tcount > Ttable with a value of 3,359 > 1,978 and a significance value of 0,001 < 0,05. External factors influence the decision to invest in the Islamic capital market, shown by Tcount > Ttable with a value of 5,727 > 1,978 and a significance value < 0.001 less than 0,05. Simultaneously, internal factors and external factors influence the decision to invest in the sharia capital market for students of the Sharia Economics Study Program at UIN Fatmawati Sukarno Bengkulu by 43,7% and the significant probability value is < 0,001 less than 0,05 and the Fcount > Ftable with a value of 51,103 > 3,07.
Pengaruh Green Investment dan Good Corporate Governance terhadap Pengungkapan Emisi Karbon Nur Zahra Luthfiani; Anike Putri; Kaca Dian Meila
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9886

Abstract

The high carbon emissions produced by companies in the energy sector in Indonesia have not been accompanied by an adequate level of transparency through carbon emissions disclosure, making it an important issue in the context of sustainability. This study aims to analyze the effect of green investment and good corporate governance on carbon emissions disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The dependent variable in this study is carbon emissions disclosure, while the independent variables include green investment and good corporate governance. This study uses a quantitative approach with secondary data obtained through purposive sampling, in the form of 50 annual reports and sustainability reports accessed from the official websites of the IDX and related companies. Data processing and testing were carried out using the Eviews 13 application with an i-random effect model. The analysis stages included descriptive statistics, panel data regression model selection, classical assumption testing, correlation coefficient testing, determination coefficient testing, and hypothesis testing. The results of the study show that green investment has no effect on carbon emission disclosure. Meanwhile, good corporate governance has an effect on carbon emission disclosure. Simultaneously, green investment and good corporate governance are proven to have an effect on carbon emission disclosure.
Co-Authors Cahya Frassetiati Febriani, Febi Feliksia Ledu Johannes Kristian Siregar Kaca Dian Meila Mursalin, Supardi Nur Zahra Luthfiani Stiawan, Evan