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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Innovative: Journal Of Social Science Research
Maan, Marsela Yunita
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange Maan, Marsela Yunita; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol 22 No 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.552

Abstract

The effect of IFRS 17 implementation on audit delay in insurance companies listed on the Indonesia Stock Exchange. Audit delay, which can affect the quality of financial statements, is expected to increase due to new complexities in insurance contract accounting. The objective is to understand how IFRS 17 impacts the completion time of the audit process. The dependent variable is audit delay, while the independent variables include operational complexity, profitability (ROA), and financial statement presentation. The results of the analysis show that operational complexity and profitability have no significant effect on audit delay, with significance values ​​of 0.225 and 0.105, respectively. In contrast, the quality of financial statement presentation has a significant effect (0.036), affecting the efficiency of the audit process. This finding emphasizes the importance of improving the quality of financial statements to minimize audit delay. The conclusion is that operational complexity and company profitability have no significant effect on audit delay. In contrast, the quality of financial statement presentation has a significant effect. Good reports make it easier for auditors and speed up the audit process. Poor report quality slows down verification and evidence collection, increasing audit delay.
The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange Maan, Marsela Yunita; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.552

Abstract

The effect of IFRS 17 implementation on audit delay in insurance companies listed on the Indonesia Stock Exchange. Audit delay, which can affect the quality of financial statements, is expected to increase due to new complexities in insurance contract accounting. The objective is to understand how IFRS 17 impacts the completion time of the audit process. The dependent variable is audit delay, while the independent variables include operational complexity, profitability (ROA), and financial statement presentation. The results of the analysis show that operational complexity and profitability have no significant effect on audit delay, with significance values ??of 0.225 and 0.105, respectively. In contrast, the quality of financial statement presentation has a significant effect (0.036), affecting the efficiency of the audit process. This finding emphasizes the importance of improving the quality of financial statements to minimize audit delay. The conclusion is that operational complexity and company profitability have no significant effect on audit delay. In contrast, the quality of financial statement presentation has a significant effect. Good reports make it easier for auditors and speed up the audit process. Poor report quality slows down verification and evidence collection, increasing audit delay.
Meningkatkan Literasi Digital Marketig Bagi Pelaku UMKM di Dusun Watu, Argomulyo, Sedayu, Bantul, Yogyakarta Maan, Marsela Yunita; Sri Utami, Endang
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11105

Abstract

Globalisasi dan kemajuan teknologi mendorong transformasi dunia usaha, di mana digital marketing melalui media sosial menjadi strategi utama. Di Indonesia, UMKM berperan penting dalam perekonomian nasional. Pengabdian masyarakat ini dilaksanakan di Dusun Watu, Argomulyo, Sedayu, Bantul selama satu bulan (April-Mei 2024) dengan tujuan meningkatkan literasi digital marketing bagi pelaku UMKM.Kegiatan pengabdian ini meliputi penyuluhan, pelatihan, dan pendampingan. Hasilnya menunjukkan bahwa masyarakat masih memiliki keterbatasan pemahaman terkait perbedaan digital marketing dengan promosi biasa, platform dan strategi yang tepat, serta pentingnya data dan analisis. Kesalahpahaman umum adalah bahwa digital marketing hanya untuk bisnis besar.Oleh karena itu, edukasi dan pelatihan digital marketing yang berkelanjutan diperlukan untuk meningkatkan literasi masyarakat. Hal ini penting untuk membantu mereka memanfaatkan peluang digital marketing secara optimal dan tidak terjebak dalam pola promosi yang kurang efektif. Kata Kunci: Digital Marketing, Literasi Digital, Pelatihan, Pendampingan, UMKM
Co-Authors Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad Endang Sri Utami, Endang