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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Moneter : Jurnal Keuangan dan Perbankan ABDIMAS Iqtishadia
Qadarti Anjilni, Ratih
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Religion Computer Science & IT Economics, Econometrics & Finance Education Other

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Pendampingan Penyusunan Laporan Keuangan berdasarkan ISAK 35 di Yayasan Raudlatul Makfufin Utami, Tri; Angraini, Dila; Qadarti Anjilni, Ratih
ABDIMAS Iqtishadia Vol. 2 No. 2 (2024): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v2i2.41190

Abstract

Kegiatan pengabdian kepada masyarakat ini bekerjasama dengan Yayasan Raudlatul Makfufin (Taman Tunanetra) Tujuan dari dilakukannya kegiatan pengabdian pada masyarakat ini  adalah untuk memberikan pendampingan, pemahaman dan pengarahan kepada Pembina dan pengurus Yayasan tentang pentingnya Standar Akuntansi Keuangan ISAK 35 dalam proses pencatatan, penyusunan dan pelaporan keuangan entitas yayasan. laporan keuangan suatu entitas seyogyanya dapat bersifat transparan dan akuntable agar dapat memberikan informasi yang relevan dan dapat diandalkan kepada donatur,regulator, penerima manfaat dan publik secara umum. Sasaran dari kegiatan ini adalah para Pembina dan pengurus sebanyak 15 orang yang dilakukan pada tanggal 19 Mei 2024. Metode yang digunakan dalam kegiatan ini adalah pendampingan, ceramah, tutorial, diskusi dan tanya jawab. Hasil dari kegiatan ini adalah mendampingi pencatatan dan penyusunan laporan keuangan dengan mengikuti standar akuntansi keuangan yang berlaku untuk entitas nirlaba ISAK 35 dan bagi para pengurus yang sebagian adalah penyandang tuna netra terbatas dalam menggunakan aplikasi akuntansi yang telah didukung dengan aplikasi voice reader.
Going Concern Audit Opinion: Analysis The Effect Of Financial And Non-Financial Factors Qadarti Anjilni, Ratih; Handayani, Asih; Purwasih, Desy
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

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Abstract

Many companies are experiencing declining revenues (profitability) and disrupted liquidity due to the pressures of the Covid-19 pandemic. The impact of this decline can raise questions about the ability of companies to continue in business. For this reason, companies are required to prepare financial statements on a going concern basis, with a higher level of consideration of the Covid-19 pandemic conditions than before the Covid-19 pandemic. This study aims to test whether there is an influence of financial factors such as debt default and company growth, as well as non-financial factors: Audit tenure on the going concern audit opinion. The empirical study in this study is the real estate and property sector as a research sample in the period 2018-2022. The sample was determined using the purposive sampling method. This study was analysed using logistic regression. Logistic regression is an appropriate statistical tool for this study, as the dependent variable is dichotomous. Hypotheses were tested and conclusions were drawn based on the Hosmer and Lemeshow test, the likelihood test, the Nagelkerke R-square and the correlation and classification test. The results of the study show that financial factors proxied by the variables debt default and company growth do not affect the going concern audit opinion, but non-financial factors with the variable audit tenure affect the acceptance of the going concern audit opinion.
The Effect of Company Size, Auditor Change, and Audit Committee Gender on Audit Delay (Empirical Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2020-2024) Khaerun Nisa, Nina; Qadarti Anjilni, Ratih
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 3 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The purpose of this study was to determine and obtain empirical evidence regarding the influence of company size, auditor turnover, and audit committee gender to audit delay. This study used an associative quantitative approach. Data collection used purposive sampling from a sample of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Based on the model testing results, the best model was the Random Effects Model. The study concluded that company size, auditor turnover, and audit committee gender simultaneously influenced audit delay. Company size partially influenced audit delay, auditor turnover had no partial effect on audit delay, and audit committee gender partially influenced audit delay.
Co-Authors Angraini, Dila Handayani, Asih Khaerun Nisa, Nina PURWASIH, DESY Tri Utami