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All Journal Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Erna Fitri Komariyah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Do Audit Tenure and Audit Committee Gender Diversity Affect Audit Report Lag? A Study on Energy Firms in Indonesia Naila Zahra Nurrahmi; Wawan Setiawan; Erna Fitri Komariyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7325

Abstract

This study examines how audit tenure and gender diversity on the audit committee influence audit report lag (ARL). It focuses on energy sector firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The ARL measures the timeliness and accuracy of reports, essential for stakeholder interests. Longer audit tenures may increase audit efficiency, and increased gender diversity in the audit committee could enhance oversight and governance. The study employs a panel data approach and multiple linear regression analysis. The sample consists of 43 energy sector companies selected through purposive sampling, meeting the research criteria. Results indicate that longer audit tenure significantly reduces ARL, while gender diversity in the committee also has a notable effect. It highlights the importance of proper auditor rotation and increasing women's representation in audit committees to enhance the audit reporting process.
Digitalisasi UMKM Berbasis E-Commerce: Pelatihan, Pendampingan, dan Implementasi UMKM Go Digital: Pengabdian Dessyana Suryawandari; Aghil Satrio Wicaksono; Made Wulan Febryani; Risma Dila Agustin; Wahyu Ragil Pamungkas5; Erna Fitri Komariyah; Akhmad Afnan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2067

Abstract

This community service program aims to assist micro, small, and medium enterprises (MSMEs) in the digitalization process by utilizing Shopee as an e-commerce platform. The partner MSME involved is Sugar Craft Hampers, a woven bag handicraft business located in Sleman, Yogyakarta. This initiative is driven by the need for MSMEs to enhance competitiveness and expand market reach through the use of digital technology. The methods employed include identifying the problems faced by the MSME, conducting training on Shopee features, creating and optimizing digital content (product displays, photos, descriptions, and pricing), implementing digital marketing strategies, and evaluating sales outcomes. The results indicate a significant improvement in the digital literacy of MSME owners, a broader market reach, and increased online sales. This assistance demonstrates that digitalization through e-commerce can serve as a strategic and practical solution for enhancing the sustainability of micro-enterprises in the digital economy era. Furthermore, this activity underscores the crucial role of higher education institutions in bridging the technology gap between MSMEs and the rapidly evolving digital landscape.
Co-Authors Aghil Satrio Wicaksono Akhmad Afnan Dessyana Suryawandari Made Wulan Febryani Naila Zahra Nurrahmi Risma Dila Agustin Wahyu Ragil Pamungkas5 Wawan Setiawan