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All Journal International Journal of Finance Research Jurnal Abdimas Kartika Wijayakusuma Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Gustini, Emilia
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Sosialisasi Bahayanya Internet Dan Cara Menghindarinya Pada Sekolah Dasar Empat Tunggal Palembang Huda, Nurul; Habrizons, Frans; Megawaty, Megawaty; Wijaya, Alek; Gustini, Emilia
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 10 (2024): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i10.1689

Abstract

Internet merupakan sebuah teknologi berupa layanan yang memudahkan kita menambah wawasan, berkomunikasi dan juga memudahkan untuk mencari informasi yang sangat dibutuhkan, dalam dunia pendidikan internet dapat membantu siswa mengakses berbagai informasi dan ilmu pengetahuan. Namun, bersama dengan manfaatnya, internet juga membawa risiko dan bahaya yang perlu diperhatikan. Beberapa bahaya yang terkait dengan penggunaan internet sekarang seperti bahaya dari game online, Konten tidak pantas, perjudian online, dan lain-lain.  Untuk menghindari bahaya-bahaya yang terkait dengan penggunaan internet, kita harus cerdas dan bijak dalam menggunakan internet terutama bermedia sosial. Pengawasan orang tua bagi anak-anak juga merupakan hal penting untuk orang tua atau wali memantau dan mengatur penggunaan internet mereka, dan tetapkan batasan waktu penggunaan internet, dan pastikan untuk mengambil istirahat teratur dari layar untuk menjaga kesehatan fisik dan mental. Adapun tujuan dari diadakan kegiatan Sosisalisasi ini untuk meningkatkan Pengetahuan masyarakat tentang Dunia Internet dan meningkatkan Kesadaran masyarakat tentang manfaat dan bahayanya internet. Metode yang digunakan dalam pengabdian ini yaitu observasi, penyampaian materi dan Tanya jawab dan  Hasil dari sosialisasi ini yaitu memberikan pemahaman yang jelas tentang cara menggunakan internet secara bijaksana dan aman. Dengan pendekatan yang tepat sesuai dengan usia, anak-anak dapat belajar menjadi pengguna internet yang cerdas dan bertanggung jawab.
Sosialisasi Laporan Keuangan Sederhana Bagi UMKM Kerajinan Besi di Desa Tanjung Pinang 1 Hasanah, Agus Triya Nur; Gustini, Emilia
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 1 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i1.868

Abstract

Salah satu sektor UMKM yang berkembang cukup pesat di Desa Tanjung Pinang 1 adalah kerajinan besi, yang menjadi mata pencarian bagi sebagian besar penduduk. Usaha kerajinan besi ini menghasilkan produk-produk bernilai tinggi seperti parang, celurit, pisau dan masih banyak lagi. Meskipun produk yang dihasilkan cukup berkualitas, namun banyak perajin besi dan pelaku UMKM di Desa Tanjung Pinang 1 yang belum menyadari pentingnya laporan keuangan untuk usaha mereka. Metode yang digunakan dalam kegiatan pengabdian ini berupa sosialisasi dan pemberian tutorial kepada para perajin besi di Desa Tanjung Pinang 1 untuk meningkatkan pemahaman mereka mengenai manfaat dan cara menyusun laporan keuangan sederhana. Dengan pemahaman yang lebih baik, diharapkan para pelaku UMKM dapat lebih tertib dalam mengelola keuangan usaha mereka, sehingga usaha mereka bisa berkembang dengan lebih efisien dan berkelanjutan.
Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Upaya Pengendalian Internal Pada PT. Srijasa Brika Perkasa Palembang Astuti, Dewi; Helmi, Sulaiman; Sartika, Dewi; Gustini, Emilia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2151

Abstract

This research aims to determine the internal control of PT. Srijasa Brika Perkasa as well as payroll and business wage accounting data systems. Descriptive analysis was used in this research. Three approaches were used to obtain data: documentation, observation, and interviews. The analysis findings show that, although there are several weaknesses, internal control has generally been implemented well. One of them is the finance department which still handles many tasks, such as paying salaries and wages to employees, making payroll, and recording attendance. Apart from that, employee attendance list data is still modified manually, so that the list only contains attendance times. In addition, the lack of supervision of staff attendance records shows the company's vulnerability as a result of inadequate internal control systems in payments.
The Effect of Capital Intensity, Profitability, and Leverage on Tax Avoidance in Transportation and Logistics Companies Listed on the Indonesian Stock Exchange khoirunnisa, khoirunnisa; Helmi, Sulaiman; Sartika, Dewi; Gustini, Emilia
International Journal of Finance Research Vol. 6 No. 3 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of capital intensity, profitability, and leverage on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange. Tax avoidance is a deliberate approach taken by individuals, organizations, or legal entities to reduce their tax liabilities legally. This study uses secondary financial statement data accessible through the Indonesia Stock Exchange website at www.idx.co.id. The population in this study consists of 84 transportation and logistics companies, and the sample used comprises 28 companies. The sampling method used is purposive sampling, with data analysis techniques employing multiple linear regression through the SmartPLS version 4 program. The results of this study indicate that capital intensity influences tax avoidance. Meanwhile, profitability and leverage do not influence tax avoidance
Pengaruh Fee Audit, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman Nur Hasanah, Agus Triya; Gustini, Emilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9571

Abstract

Thiis study aiiims to ainailyze the effect of aiudiit fees, aiudiit tenure, aind aiudiit delaiy on aiudiit quailiity iin food aind beveraige compainiies liisted on the Iindonesiiai Stock Exchainge for the 2021–2023 periiod. The reseairch aipproaich used wais quaintiitaitiive wiith multiiple liineair regressiion, usiing 32 compainiies ais saimples through ai purposiive saimpliing techniique, resultiing iin ai totail of 96 observaitiions. The t-test results iindiicaite thait aiudiit fees (t = 4,564 ; siig = 0.000) aind aiudiit tenure (t = 7,883 ; siig = 0.000) haive ai siigniifiicaint posiitiive effect on aiudiit quailiity, whiile aiudiit delaiy (t = -9,531 ; siig = 0.000) hais ai siigniifiicaint negaitiive effect. The Aidjusted R² vailue of 0,851 iindiicaites thait 85,1% of the vairiiaitiion iin aiudiit quailiity cain be explaiiined by the three iindependent vairiiaibles. Therefore, the aimount of aiudiit fees aind the length of the aiudiitor's relaitiionshiip wiith the cliient iincreaise aiudiit quailiity, whiile aiudiit delaiy aictuailly decreaises iit.
Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderating Amelia Sari, Shelly; Gustini, Emilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9831

Abstract

This study analyzes the influence of competence, accountability, and independence on audit quality, with auditor ethics as a moderating variable. Using a quantitative approach and SmartPLS 4 analysis, data was collected through a questionnaire distributed to 45 auditors at PT. Perkebunan Nusantara I Regional VII Kebun Beringin. The research results indicate that competence, accountability, and independence directly have a positive and significant effect on audit quality. The moderating analysis further reveals that auditor ethics significantly strengthens the relationship between competence and audit quality, as well as between accountability and audit quality. However, auditor ethics does not have a significant role in strengthening the relationship between independence and audit quality. This finding concludes that auditor ethics is an important factor that can enhance the effectiveness of auditor competence and accountability in producing high-quality audits.
Analisis Financial Distress pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Alya Syalsabilla, Fariza; Setyadi, Bakti; Sartika, Dewi; Gustini, Emilia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9832

Abstract

This study analyzes the financial distress conditions of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, focusing on PT Matahari Department Store Tbk (LPPF) and PT Ramayana Lestari Sentosa Tbk (RALS). The objective is to understand the potential for bankruptcy and provide information for management and investors. This study employs a descriptive qualitative approach using the Altman Z-Score method. Secondary data in the form of annual financial reports from 2020 to 2024 serve as the primary source for the Altman Z-Score model. The Altman Z-Score involves four key financial ratios: working capital to total assets (X1), retained earnings to total assets (X2), EBIT to total assets (X3), and book value of equity to book value of liabilities (X4). The research results show different dynamics between the two companies. PT Matahari Department Store Tbk (LPPF) showed significant fluctuations, briefly entering the Distress Zone in 2020 with a Z-Score of -0.19079, but recovered to the Safe Zone in 2021 and 2022, then returned to the Grey Zone in 2023, and returned to the Safe Zone in 2024. On the other hand, PT Ramayana Lestari Sentosa Tbk (RALS) demonstrated consistent financial stability in the Safe Zone throughout the 2020-2024 period, with a high Z-Score that tended to increase until 2023, indicating sustainable liquidity, operational efficiency, and profitability. The Altman Z-Score has proven effective as a tool for predicting financial distress, especially during times of economic uncertainty. RALS has demonstrated strong financial stability, while LPPF has experienced fluctuations, highlighting the importance of this tool as an early warning signal for stakeholders.
Sosialisasi Pajak Bumi dan Bangunan Kepada Warga Desa Tanjung Pinang II, Kecamatan Tanjung Batu, Kabupaten Ogan Ilir Gustini, Emilia; Hasanah, Agus Triya Nur
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.1057

Abstract

Pajak merupakan instrumen penting bagi pemerintah dalam menghimpun dana yang digunakan untuk membiayai pembangunan daerah dan meningkatkan kesejahteraan masyarakat, salah satunya melalui Pajak Bumi dan Bangunan (PBB) yang menjadi sumber pendapatan asli daerah. Optimalisasi penerimaan PBB sangat bergantung pada tingkat kepatuhan wajib pajak dalam membayar kewajibannya. Namun, tingkat kepatuhan masyarakat Desa Tanjung Pinang II Kabupaten Ogan Ilir dalam membayar pajak masih rendah akibat kurangnya pemahaman serta adanya stigma pajak sebagai beban finansial. Untuk mengatasi hal tersebut dilakukan sosialisasi Pajak Bumi dan Bangunan (PBB) yang bertujuan untuk meningkatkan pengetahun, kesadaran, dan kepatuhan masyarakat. Melalui kegiatan ini diharapkan dapat mendorong masyarakat lebih taat membayar pajak dan berperan aktif dalam pembangunan daerah secara berkelanjutan.
Co-Authors Alya Syalsabilla, Fariza Amelia Sari, Shelly Bakti Setyadi Dewi Astuti DEWI SARTIKA Hasanah, Agus Triya Nur Megawaty, Megawaty Nur Hasanah, Agus Triya Nurul Huda Sembiring, Rinawati Sulaiman Helmi Wijaya, Alek