Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Riset Akuntansi
Febriyanti, Nabilah
Unknown Affiliation
Humanities Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peranan Aplikasi SiApik dalam Membantu Penyusunan Laporan Keuangan UMKM: Studi Kasus Warung Wak Waw Thresia Nainggolan, Yohanna; Bahtiar; Febriyanti, Nabilah; Sari, Lela; Shari, Meysi Maulida
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): AUGUST 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i2.556

Abstract

This study investigates the role of the SiApik application in supporting the preparation of financial reports for Micro, Small, and Medium Enterprises (MSMEs), using Warung Wak Waw in Tarakan City as a case study. MSMEs frequently encounter obstacles in recording and presenting systematic financial reports in accordance with accounting standards. The SiApik application offers a practical digital solution for transaction recording, income statement generation, and financial performance evaluation. Employing a qualitative approach with case study methods, including observation and interviews, the findings demonstrate that the use of SiApik enhances both the accuracy and efficiency of financial recording, while also strengthening the basis for more precise business decision-making. These results suggest that adopting technology in financial management constitutes an effective strategy to advance MSME development in the Tarakan region.
Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): February
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

Abstract

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion
Co-Authors Bahtiar Egi Gumala Sari Faisal, Yusuf Hotang, Keri Boru Sari, Lela Shari, Meysi Maulida Thresia Nainggolan, Yohanna