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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pengabdian Masyarakat Indonesia Amkop Management Accounting Review (AMAR) IIJSE Jurnal Dinamika Akuntansi
Anridho, Nadia
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Humanities Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Pelatihan Pengemasan Produk, Pemasaran Digital Dan Pembuatan Laporan Keuangan Di Desa Banjarsari, Gresik Anridho, Nadia; Sun, Tantri; Intani, Vidya; Indriana, Dina; Retnawati, Anna; Iswajuni, Iswajuni
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 1 (2025): JPMI - February 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3374

Abstract

Desa Banjarsari, Kecamatan Cerme, Kabupaten Gresik merupakan salah satu desa yang memiliki beragam jenis UMKM. Namun terdapat tantangan berupa persaingan usaha yang semakin ketat. Metode yang digunakan dalam melakukan pengabdian masyarakat adaah dengan memberikan pelatihan tentang pengemasan produk, pemasaran digital dan pembuatan laporan keuangan sederhana. Tujuan dari pelatihan adalah untuk meningkatkan kemampuan UMKM dalam mengembangkan usahanya. Kegiatan Pengabdian Masyarakat diikuti oleh 32 peserta UMKM. Hasil dari pelatihan ini menunjukkan bahwa adanya peningkatan wawasan yang dimiliki oleh UMKM. Hal tersebut didasarkan dari peningkatan nilai pre test dan post test yang dikerjakan oleh peserta kegiatan. Kesimpulan dari kegiatan ini adalah dengan adanya pelatihan tersebut, diharapkan UMKM akan lebih siap untuk mempromosikan barang dagangannya dan lebih mudah mendapatkan pendanaan.
The impact of it governance on audit outcomes and footnote readability for public companies in Indonesia Utama, Indah Wulan; Anridho, Nadia
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 1 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss1.art7

Abstract

This study explores the relationship between IT governance and audit outcomes, including audit costs, quality, report lag, opinions, and the readability of financial statement footnotes in Indonesian public companies. Utilizing regression analysis, the research finds that while IT governance does not significantly affect audit costs, report lag, or opinions, it positively influences audit quality. Contrary to expectations, higher IT capabilities do not lead to increased audit costs but reduce them by lowering audit efforts. Furthermore, IT governance does not notably impact footnote readability, potentially due to information overload in annual reports. These findings shed light on the importance of IT governance in shaping audit quality and provide valuable insights for stakeholders in Indonesian public companies. Further research is encouraged to explore these relationships in different contexts and industries.
The Managerial and Government Ownership Effect on Dividend Policy: The Moderating Role of Investment Opportunities Ismail, Abdul Fatah; Anridho, Nadia
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.6560

Abstract

Purpose: This study investigates agency conflicts related to dividend policy within corporate companies, focusing on managerial ownership and government ownership. Methods: Using a quantitative approach, the study employs multiple linear regression and moderation regression analyses. Data from 89 observations of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2015 to 2019 are analyzed to examine the relationships between ownership structures and dividend policy, and the moderating role of investment opportunities. Results: The findings indicate that managerial ownership negatively influences dividend policy, with investment opportunities failing to moderate this negative effect. Conversely, government ownership positively impacts dividend policy, but investment opportunities weaken this positive effect. These results underscore the distinct impacts of managerial and government ownership on dividend policies within SOEs. Novelty: This research offers new insights into agency conflicts and dividend policies of SOEs, a less explored area in corporate finance. It highlights the moderating role of investment opportunities, adding a unique perspective to the understanding of these relationships. However, the study is limited by its sample size, focusing only on publicly listed SOEs, while most SOEs have not gone public. Further research is necessary to fully understand agency conflicts in corporate financial relations across a broader range of SOEs.
Does Business Culture Enhance Company Performance? Empirical Study of Management Accounting System Anridho, Nadia; Maulana, Hanif Denta; Rahmatulloh, Sahrian Aditya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5793

Abstract

This study aims to determine the role of management accounting system mediation with organizational culture on company performance. This study used a questionnaire distributed to manufacturing companies registered in the Surabaya Industrial Estate Rungkut and processed using the WarpPLS 6.0 software. The results of this study indicate that organizational culture has a direct positive effect on company performance, and management accounting systems have proven to mediate the influence of business culture on company performance. This study contributes to companies implementing management accounting systems in dealing with environmental uncertainty and improving company performance.
Building a Quality Audit: The Influence of KAP Independence, Competence, and Governance (Empirical Study in Greater Malang) Taqwa, Yasmin Nabila; Anridho, Nadia
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2402

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, dan tata kelola Kantor Akuntan Publik (KAP) terhadap kualitas audit pada auditor di wilayah Malang Raya. Permasalahan utama yang diangkat adalah bagaimana menjaga kualitas audit untuk mencegah terjadinya pelanggaran profesional seperti kasus-kasus audit bermasalah di Indonesia. Studi ini akan menerapkan metode kuantitatif dengan menambahkan variabel independen baru yaitu Tata Kelola KAP. Penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel convenience sampling, melibatkan 67 auditor sebagai responden. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetensi auditor dan tata kelola KAP berpengaruh signifikan positif terhadap kualitas audit, sedangkan independensi tidak berpengaruh signifikan. Kompetensi yang tinggi memungkinkan auditor menjalankan prosedur audit secara cermat, sedangkan tata kelola KAP yang baik memastikan adanya pengawasan dan penerapan pengendalian mutu yang mendukung kualitas audit. Penelitian ini memberikan kontribusi praktis bagi KAP dan auditor dalam meningkatkan kualitas audit serta mencegah sanksi administratif dari regulator.
Co-Authors Dina Indriana Ismail, Abdul Fatah Iswajuni, Iswajuni Maulana, Hanif Denta Rahmatulloh, Sahrian Aditya Retnawati, Anna Taqwa, Yasmin Nabila Utama, Indah Wulan Vidya Intani Athfalina