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All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Al-Amin
Intan Nadzifa
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media

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Pelatihan Buket Bunga dari Sampah Plastik pada Santri Pondok Pesantren Yawapi Asy-Sya’ban Diana Zalfanur; Intan Nadzifa; Lestari, Istikomah Dwi; Ade Gunawan; Hendri Hermawan Adinugraha
Jurnal Pengabdian Kepada Masyarakat Al-Amin Vol. 1 No. 1 (2023): January 2023
Publisher : STAI Al-Amin Gersik Kediri Lombok Barat-NTB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54723/jpa.v1i1.21

Abstract

One form of waste is plastic waste which continues to increase every year in various parts of the world in line with the increasing need for people to use plastic. Plastic waste, which has been thrown away after being used and eventually causing environmental pollution, should be processed into a variety of attractive handicrafts that have high commercial value and benefits. The goal to be achieved from this service activity in general is so that students can creatively make flower bouquets independently in an effort to welcome National Teacher's Day so that they can give their work to their teachers. The method used in this community service activity is three methods, namely empowerment, training and mentoring. These three methods are put together in a dedication because in their implementation they can become an arrangement that is in accordance with the goals to be achieved. From the community service activities that have been carried out, it was found that from the process of delivering the material, 90% of the participants really understood the material presented and from the 10 female students who were divided into 5 groups, there were 4 groups or 8 children who were able to make flower bouquets creatively.
Determinan Opini Audit Going Concern Pada Perusahaan Sub Sektor Pertambangan Batu Bara Yang Terdaftar Di Indeks Saham Syariah Indonesia Tahun 2020-2023 Intan Nadzifa; Versiandika Yudha Pratama
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1139

Abstract

Kondisi ekonomi Indonesia yang fluktuatif menjadi tantangan bagi pelaku bisnis, terutama di sektor batu bara, yang terdampak oleh komitmen transisi energi dalam “Leaders Declaration” KTT G20. Komitmen ini mendorong Indonesia menuju target net zero emission, dengan mengurangi ketergantungan pada batu bara sebagai penyumbang emisi karbon. Perubahan kebijakan ini menimbulkan kekhawatiran atas kelangsungan hidup perusahaan batu bara, sehingga relevansi opini audit going concern menjadi penting. Opini audit going concern merupakan penilaian auditor atas kemampuan perusahaan mempertahankan kelangsungan usaha, yang dipengaruhi oleh berbagai faktor. Penelitian ini bertujuan menganalisis pengaruh Opini Audit Tahun Lalu, Leverage, Kinerja Keuangan (ROA), Ukuran Kantor Akuntan Publik, Dan Firm Size terhadap Opini Audit Going Concern. Metode yang digunakan adalah deskriptif kuantitatif dengan data sekunder time series tahun 2020–2023, mencakup 72 sampel. Analisis dilakukan menggunakan regresi linier berganda, dengan uji t dan uji F sebagai pengujian hipotesis. Hasil penelitian menunjukkan bahwa Opini Audit Tahun Lalu dan Kinerja Keuangan (ROA) secara parsial berpengaruh signifikan terhadap opini audit going concern. Secara simultan, kelima variabel tersebut berpengaruh signifikan, dengan koefisien determinasi sebesar 21,8%.
Co-Authors Ade Gunawan Diana Zalfanur Hendri Hermawan Adinugraha Lestari, Istikomah Dwi Versiandika Yudha Pratama