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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Communautaire: Journal of Community Service Income : Digital Business Journal Jurnal Pengabdian Pada Masyarakat IPTEKS
Lestari, Ayu Ambang
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Pengaruh Atribut Perusahaan Audit Terhadap Kualitas Audit: Analisis Meta Lestari, Ayu Ambang
Income : Digital Business Journal Vol. 2 No. 1 (2024)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v2i1.3717

Abstract

Skandal keuangan yang terjadi di beberapa negara menyebabkan turunnya tingkat kepercayaan masyarakat terhadap kualitas audit laporan keuangan sehingga indikator yang dapat meningkatkan kualitas audit menjadi sangat penting untuk diteliti. Studi ini bertujuan untuk menyelidiki hubungan antara atribut perusahaan audit dan kualitas audit serta menunjukan pemahaman yang mendalam tentang alasan dibalik perbedaan hasil penelitian sebelumnya. Penelitian ini menggunakan teknik analisis meta dengan sampel 43 studi internasional dari artikel ilmiah yang otentik selama tahun 2003 - 2020. Hasil penel itian menunjukan bahwa ukuran perusahan audit, independensi dan audit tenure berpengaruh positif terhadap kualitas audit. Selanjutnya, hasil analisis variabel moderat membuktikan bahwa klasifikasi negara ( negara maju dan berkembang) memoderasi hubungan antara ukuran perusahan audit, independensi dan audit tenure terhadap kualitas audit.
Faktor – Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Dengan Model Usaha Sharing Economy Andanawarih, Parasdya Pandhu; Ardiansyah, Lalu Yayan; Lestari, Ayu Ambang
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4830

Abstract

Sharing economy dapat menimbulkan risiko pada berbagai bidang, seperti perubahan pada proses strategi bisnis yang diterapkan, perubahan model operasional, perubahan pangsa pasar dan lain sebagainya. Penelitian ini bertujuan untuk mengkaji berbagai aspek risiko keuangan yang mempengaruhi kinerja keuangan pada model usaha sharing ekonomi, serta memberikan rekomendasi strategis bagi para pelaku usaha dalam mengelola dan mengurangi dampak risiko yang ada khususnya perusahaan Gojek. Metode penelitian ini merupakan penelitian kuantitatif dengan, yang bertujuan untuk menguji hubungan sebab-akibat antara variabel-variabel yang teridentifikasi dalam model usaha sharing ekonomi dan dampaknya terhadap risiko keuangan perusahaan. Hasil dari penelitian ini adalah peningkatan fluktuasi pendapatan cenderung meningkatkan risiko keuangan yang dihadapi perusahaan, tetapi juga memberikan potensi keuntungan yang lebih besar jika risiko dapat dikelola dengan baik, peningkatan biaya operasional secara langsung mengurangi kinerja keuangan perusahaan, sehingga efisiensi operasional menjadi salah satu faktor kunci dalam pengelolaan risiko keuangan, jumlah mitra merupakan salah satu elemen penting dalam model ekonomi berbagi, faktor ini tidak secara langsung memengaruhi risiko keuangan. Perhitungan Value at Risk (VaR) dengan tingkat kepercayaan 95%, Gojek diperkirakan dapat menghadapi kerugian maksimum hingga Rp 2,91 triliun dalam satu tahun. Implikasi dari penelitian ini adalah peningkatan pengelolaan keuangan di masa depan sekaligus memanfaatkan peluang pertumbuhan dalam model ekonomi berbagi.
Penerapan SNI & Digitalisasi dalam Peningkatan Pendapatan: Studi Kasus pada Pasar Rembiga Kota Mataram Candra, Wahyu Lestari; Sriwinarti, Ni Ketut; Ayu, Baiq Dinda Puspita; Septian, Defel; Lestari, Ayu Ambang
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5098

Abstract

 Pasar tradisional memiliki peran strategis dalam perekonomian lokal, namun menghadapi tantangan akibat persaingan dengan pasar modern serta rendahnya standar pelayanan dan adopsi teknologi digital. Pengabdian masyarakat ini bertujuan untuk meningkatkan daya saing Pasar Rembiga Kota Mataram melalui penerapan Standar Nasional Indonesia (SNI) 8152:2021 dan digitalisasi. Metode yang digunakan adalah Community-BasedResearch(CBR)danParticipatory Action Research (PAR) yang melibatkan pedagang, pengelola pasar, pemerintah daerah serta akademisi dalam proses revitalisasi pasar. Hasil kegiatan menunjukkan bahwa penerapan SNI mampu meningkatkan kualitas layanan, kebersihan serta pengelolaan pasar sedangkan digitalisasi mendorong efisiensi transaksi melalui sistem pembayaran non-tunai dan pemasaran daring. Implementasi ini memberikan dampak positif terhadap peningkatan jumlah pengunjung dan pendapatan pedagang. Meski demikian, masih terdapat kendala dalam hal pemahaman teknologi, keterbatasan modal serta minimnya koordinasi antar pemangku kepentingan. Oleh karena itu, pendampingan yang berkelanjutan, peningkatan kapasitas pedagang serta dukungan dari pemerintah dan sektor terkait diperlukan untuk memastikan keberlanjutan program ini dalam memperkuat perekonomian lokal.
Faktor - Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Dengan Model Usaha Sharing Economy Andanawarih, Parasdya Pandhu; Ardiansyah, Lalu Yayan; Lestari, Ayu Ambang
Income : Digital Business Journal Vol. 3 No. 1 (2025)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v3i1.4830

Abstract

Sharing economy dapat menimbulkan risiko pada berbagai bidang, seperti perubahan pada proses strategi bisnis yang diterapkan, perubahan model operasional, perubahan pangsa pasar dan lain sebagainya. Penelitian ini bertujuan untuk mengkaji berbagai aspek risiko keuangan yang mempengaruhi kinerja keuangan pada model usaha sharing ekonomi, serta memberikan rekomendasi strategis bagi para pelaku usaha dalam mengelola dan mengurangi dampak risiko yang ada khususnya perusahaan Gojek. Metode penelitian ini merupakan penelitian kuantitatif dengan, yang bertujuan untuk menguji hubungan sebab-akibat antara variabel-variabel yang teridentifikasi dalam model usaha sharing ekonomi dan dampaknya terhadap risiko keuangan perusahaan. Hasil dari penelitian ini adalah peningkatan fluktuasi pendapatan cenderung meningkatkan risiko keuangan yang dihadapi perusahaan, tetapi juga memberikan potensi keuntungan yang lebih besar jika risiko dapat dikelola dengan baik, peningkatan biaya operasional secara langsung mengurangi kinerja keuangan perusahaan, sehingga efisiensi operasional menjadi salah satu faktor kunci dalam pengelolaan risiko keuangan, jumlah mitra merupakan salah satu elemen penting dalam model ekonomi berbagi, faktor ini tidak secara langsung memengaruhi risiko keuangan. Perhitungan Value at Risk (VaR) dengan tingkat kepercayaan 95%, Gojek diperkirakan dapat menghadapi kerugian maksimum hingga Rp 2,91 triliun dalam satu tahun. Implikasi dari penelitian ini adalah peningkatan pengelolaan keuangan di masa depan sekaligus memanfaatkan peluang pertumbuhan dalam model ekonomi berbagi.
Pelatihan Pemahaman Ekowisata : Daya Tampung Destinasi Wisata Dan Konservasi Lingkungan di Komunitas Mahasiswa Pariwisata Anggara, Bagas; Hardyanti, Hardyanti; Cahyani, Arie; Lestari, Ayu Ambang; Elthia, Memy Wardani
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 1 No. 2: Jurnal Pengabdian Pada Masyarakat IPTEKS, Juni 2024
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v1i2.39

Abstract

Training on ecotourism and environmental conservation for students of the Sharia Tourism Study Program at UIN Mataram is an initiative based on the profound need for understanding ecotourism and the importance of environmental preservation in the tourism industry. This research is motivated by the rapid development of tourism in Lombok Island, which has not been accompanied by awareness of environmental preservation and sustainable values. The training aims to provide students with a deeper understanding of the concepts of ecotourism, environmental conservation, and carrying capacity of tourist destinations. The implementation method of the training includes coordination with students as organizers, literature review to delve into the concepts of ecotourism and environmental conservation, and conducting training at the Faculty of Economics and Business at UIN Mataram. The results and discussions show an increase in understanding and awareness among students about the importance of environmental conservation in the tourism industry. They are equipped with practical skills in managing sustainable tourist destinations. This training has successfully had a positive impact on enhancing the understanding, awareness, and skills of UIN Mataram Tourism students in the field of ecotourism, environmental carrying capacity, and conservation. Through this training, it is hoped that students can become agents of change who bring positive impacts to the environment and surrounding communities through sustainable and responsible tourism practices.
Pengaruh Atribut Perusahaan Audit Terhadap Kualitas Audit: Analisis Meta Lestari, Ayu Ambang
Income : Digital Business Journal Vol. 2 No. 1 (2024)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v2i1.3717

Abstract

Skandal keuangan yang terjadi di beberapa negara menyebabkan turunnya tingkat kepercayaan masyarakat terhadap kualitas audit laporan keuangan sehingga indikator yang dapat meningkatkan kualitas audit menjadi sangat penting untuk diteliti. Studi ini bertujuan untuk menyelidiki hubungan antara atribut perusahaan audit dan kualitas audit serta menunjukan pemahaman yang mendalam tentang alasan dibalik perbedaan hasil penelitian sebelumnya. Penelitian ini menggunakan teknik analisis meta dengan sampel 43 studi internasional dari artikel ilmiah yang otentik selama tahun 2003 - 2020. Hasil penel itian menunjukan bahwa ukuran perusahan audit, independensi dan audit tenure berpengaruh positif terhadap kualitas audit. Selanjutnya, hasil analisis variabel moderat membuktikan bahwa klasifikasi negara ( negara maju dan berkembang) memoderasi hubungan antara ukuran perusahan audit, independensi dan audit tenure terhadap kualitas audit.
The Effect of Return on Asset, Investment Opportunity Set and Firm Size on Earnings Management Arie Cahyani; Fitria, Maulidah; Lestari, Ayu Ambang
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p148-154

Abstract

This study aims to examine the influence of Return on Assets (ROA), Investment Opportunity Set (IOS), and firm size on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Earnings management refers to the deliberate actions by management to influence financial reporting outcomes to meet specific objectives, such as maintaining a favorable image among investors. Based on signaling theory, management conveys information to the market as a signal of the firm’s future prospects, often represented through reported earnings. This study adopts a quantitative approach using purposive sampling, resulting in 14 selected companies and a total of 70 observation data points. The analytical method employed is multiple linear regression with classical assumption testing. The results indicate that ROA, IOS, and firm size do not simultaneously have a significant effect on earnings management. Individually, none of these independent variables significantly influence earnings management. These findings suggest that profitability, investment opportunities, and firm size are not the main factors driving earnings management practices in the property and real estate sector. Other factors outside the model may play a more dominant role in shaping managerial behavior related to earnings reporting.
Strategic Plan Design for Business Formulation and Simple Financial Report Bookkeeping Training Lestari, Ayu Ambang; Cahyani, Arie; Farwati, Wiwik Wida; Febriyanty, Ni Putu Karinina
Communautaire: Journal of Community Service Vol. 4 No. 3 (2025)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/communautaire.v4i3.1506

Abstract

This study aims to analyze and identify solutions to the managerial and financial problems faced by micro-enterprises in the barbershop sector. The study is based on a lack of understanding of business planning and basic financial record-keeping, which hinders business growth and competitiveness. The method used is a participatory and applied approach, involving barbershop owners and employees at every stage of the activity. The first stage is needs identification through surveys and interviews, followed by business strategy socialization and simple financial bookkeeping training. Evaluation was conducted using pre- and post-tests to measure the increase in participants' knowledge. The results showed a significant increase in understanding of business planning, operational management, and financial bookkeeping after the training. The recommendations from this study are the need for a longer implementation period, ongoing mentoring, and the involvement of relevant parties such as local governments or financial institutions to increase the sustainability of the program. This study contributes to proving that participatory and practice-based empowerment programs can improve the managerial and financial capacity of micro-enterprises, thereby supporting the growth and competitiveness of small businesses like Matahari Barbershop.
A Bibliometric Review of Signaling Theory in Sustainability Research Sayuti, Alfian; Muliani; Lestari, Ayu Ambang; Aryani, R. Ayu Ida
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p14-25

Abstract

This study provides a comprehensive bibliometric review of how signaling theory has been applied in sustainability research during the period 2015–2025. Although signaling theory has been widely used to explain how firms reduce information asymmetry through sustainability communication, its rapid expansion has led to conceptual fragmentation. To address this issue, the study analyzes Scopus-indexed publications using VOSviewer to map scientific production, influential authors, collaborative networks, co-citation patterns, and keyword clusters. The results show a significant growth of sustainability-related signaling studies, with strong contributions from the United States, China, and several European countries, reflecting a globally interconnected research landscape. Citation networks highlight foundational works on sustainability reporting, legitimacy, greenwashing, and environmental performance as core theoretical anchors. Keyword co-occurrence analysis reveals that signaling theory is increasingly integrated with themes such as ESG disclosure, CSR, corporate governance, environmental values, consumer behavior, and green innovation, indicating a broad and interdisciplinary application of sustainability signals. However, the findings also show persistent inconsistencies in how signals are conceptualized, particularly regarding the credibility and authenticity of sustainability disclosures. Overall, this study offers an updated intellectual mapping of the field, clarifies dominant theoretical patterns, and identifies conceptual gaps. Future research is encouraged to strengthen theoretical integration, expand focus on emerging markets, and explore new forms of digital and AI-driven sustainability signaling.
Content Analysis of Corporate Social Responsibility Communication in Sustainability Reports Lestari, Ayu Ambang; Sayuti, Alfian; Ardiansyah, Lalu Yayan
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p64-70

Abstract

The purpose of this study is to analyze the Corporate Social Responsibility (CSR) content contained in sustainability reports and to determine the extent to which PT Perusahaan Listrik Negara (PLN) conveys information related to economic, environmental, and social aspects. This study uses both qualitative and quantitative content analysis, considering disclosure indicators that refer to the Global Reporting Initiative (GRI) standards. Data were taken from PT PLN's 2022-2024 sustainability reports and analyzed to assess the extent of information disclosure and the company's consistency in addressing sustainability issues. The results show that PT PLN's CSR disclosures have fluctuated over the past three consecutive years, with the most frequently disclosed aspect of its social responsibility being the environmental aspect. This indicates that the company is increasingly concerned with environmental issues resulting from its operational activities. These findings indicate that the company is increasingly recognizing the importance of transparency and accountability in sustainability reporting. This research is expected to contribute to the development of CSR reporting practices and serve as a reference for stakeholders in assessing the company's commitment to sustainable development.
Co-Authors Alfian Sayuti Andanawarih, Parasdya Pandhu Arie Cahyani Bagas Anggara Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Defel Septian Febriyanty, Ni Putu Karinina Hardyanti Hardyanti, Hardyanti Lalu Yayan Ardiansyah Maulidah Fitria Memy Wardani Elthia Muliani Ni Ketut Sriwinarti R. Ayu Ida Aryani Wiwik Wida Farwati