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QUALITY OF SHARIA GOVERNANCE STRUCTURE ON SOCIAL PERFORMANCE IN INDONESIAN ISLAMIC BANKING Iryani, Lia Dahlia; Wahyudiono, Bambang
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 4, No 1 (2020): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v4i1.2042

This research aimed to examine empirically the effect of the performance of Islamic Bank on sharia governance in Indonesia. The social performance of the Islamic Bank was measured by qordhul hasan and micro finance, and sharia governance (SG) was measured by the proportion of the independent board of commissioners, board size, audit committee and sharia supervisory board. The data in this study were secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research applied quantitative approach with the panels of data regression using E-views 9.0 software. Data analysis was conducted by using factor analysis. The test result showed that the direct effect of SG on performance was 0.323 significant because it had a value of t count of 11.96 or a value of probability of (0,000) alpha 5%. The positive coefficient showed that SG was able to improve performance while the highest loading values that reflected SG (TKS) was X3 (number of KA members) of 0.934, and X4 (number of KA meetings in a year) of 0.880. The loading value of X5 was the number of DPS of 0.445 while the value of loading X2 (the number of DK meetings in 1 year) was 0.319

Pelatihan dan Pendampingan Aplikasi Penanggulangan Gizi Kronik Menghadapi New Normal Di Posyandu Kemuning 1A Desa Sukamakmur Ciomas Wahyuni, Yuli; Iryani, Lia Dahlia; Zaddana, Cantika
Educivilia: Jurnal Pengabdian pada Masyarakat Vol. 3 No. 1 (2022): Educivilia: Jurnal Pengabdian pada Masyarakat
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/ejpm.v3i1.4703

Berbagai alternatif tingkat normal dan tidak, penyakit yang diderita ibu hamil memenuhi gizi yang berbeda-beda. Masalah ini membuat pakar gizi sulit mendiagnosis normal dan tidak mengambil keputusan sehingga membutuhkan visualisasi pengambilan keputusan, tetapi pada dasarnya sistem ini bukan mengambil alih posisi pengambil keputusan. Tujuan pengabdian masyarakat mengimplementasikan aplikasi penelitian Ristekdikti berjudul “Efektifitas Penanggulangan Gizi Kronik Terhadap Penyakit Yang Diderita Ibu Hamil Menggunakan Decision Support System (DSS) Sebagai Solusi Mewujudkan Masyarakat Indonesia Sehat”. Hasil identifikasinya dilihat gejala sakit serta asupan gizi selama kehamilan yang diderita maupun dikonsumsi seorang ibu hamil sehingga diketahui penyakit yang sebenarnya di derita Ibu Hamil. Data-data yang disimpan berupa : tampilan data halaman login, halaman menu penyakit ibu hamil, Hasil Identifikasi Penyakit Morning Sick, Keram Perut, hipermosis tipe I, hipermosis tipe II, hipermosis tipe III, Anemia, Sakit Punggung Bagian Bawah, Proklamsi, Eldamsi, Sembelit dan Wasir. Implementasi dilakukan di Posyandu Kemuning 1 Sukamakmur Ciomas. Metode pelaksanaan kegiatan yaitu persiapan aplikasi, pelatihan pendampingan kepada kader posyandu, sosialisasi kepada masyarakat dan membuat hasil luaran pengabdian masyarakat dalam bentuk vidio kegiatan, publikasi. Hasil kegiatan berupa pelatihan pendampingan, sosialisasi, video kagiatan dan publikasi. Kegiatan pengabdian masyarakat ini membawa dampak positif bagi masyarakat berupa menambah ilmu tentang gizi kronik pengetahuan dan membantu kader posyandu dalam meningkatkan pelayanan masyarakat.

Pengaruh Ukuran Auditan, Ukuran KAP dan Audit Internal terhadap Audit Delay pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2020-2023 Muhammad Aldiansyah; Arief Tri Hardiyanto; Lia Dahlia Iryani
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9199

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran auditan, ukuran Kantor Akuntan Publik (KAP), dan keberadaan audit internal terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Audit delay merujuk pada keterlambatan dalam penyelesaian laporan audit, yang dapat memengaruhi transparansi dan kepercayaan investor. Metode penelitian yang digunakan adalah analisis regresi berganda, dengan data yang diambil dari laporan tahunan perusahaan yang bersangkutan. Hasil penelitian menunjukkan bahwa ukuran auditan dan ukuran KAP berpengaruh signifikan terhadap audit delay, sementara audit internal memiliki pengaruh yang tidak signifikan. Temuan ini memberikan wawasan penting bagi perusahaan dalam mengelola proses audit serta bagi pemangku kepentingan dalam memahami faktor- faktor yang dapat memengaruhi waktu penyelesaian audit. Metode analisis yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengandesain penelitian Asosiatif Kausal. Teknik pengambilan sampel yang digunakan yaitu teknik Purposive Sampling. Dengan jumlah data sampel perusahaan sebanyak 14 perusahaan. Data penelitian berupa laporan keuangan yang telah diaudit oleh auditor independen pada perusahaan jasa sektor pertambangan yang diakses pada website BursaEfek Indonesia tahun 2020-2023. Teknik analisis data yang digunakan adalah analisis statistik deskriptif ,analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil pengolahan data dengan menggunakan analisis regresi liner berganda dan uji hipotesis dengan software SPSS 26, diketahui bahwa auditan dan ukuran kap berpengaruh terhadap audit delay. Sedangkan audit internal tidak pengaruh signifikan terhadap audit delay. Hasil penelitian ini secara simultan ukuran auditan, ukuran kap dan audit internal berpengaruh signifikan terhadap audit delay pada perusahaan jasa sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023.

Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs) Iryani, Lia Dahlia; Farida, Ida; Rosanti, Sri; Maulida, Syahdatul
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art6

This study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay. The study highlights the importance of auditors’ digital readiness in managing corporate operational complexity. The applied method is a panel data regression analysis using Eviews 13 software. The sample consisted of 20 companies audited by KAP BAMS from 2020 to 2022. The results show that all independent variables have a significant effect on audit delay. However, on a partial basis, profitability, leverage, and CAATs variables do not show significant impact. In contrast, firm size and firm age have been found to significantly influence audit delay. A notable insight emerges as CAATs, expected to expedite the audit process are instead positively associated with longer delays. This underscores the gap between technology adoption and auditor competence in practice. This study contributes to the literature by emphasizing that audit technology is only effective when supported by user readiness and adequate digital infrastructure. The implications of these findings suggest that companies and auditors should pay particular attention to firm size, firm age, and the utilization of CAATs to minimize audit delays.

FINANCIAL LITERACY AND ITS IMPACT ON LOAN PERFORMANCE: SOME EVIDENCE FROM SAVING AND LOAN COOPERATIVES IN INDONESIA Wahyudiono, Bambang; Iryani, Lia Dahlia
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v11i1.11381

ABSTRACTThe objective of this study is to examine whether the savings and loan cooperative (SLC), through financial literacy, to increase loan performance quality and the business capacity of members as institutional owners. The research sample was selected using questionnaires with five Likert scales. Research population and sample take location in five Java provinces in Indonesia, which represent 150 SLC or 15 percent of the total provinces in Indonesia. The research method was quantitative, and the analysis technique used SEM PLS. The results of this study indicate that saving and loan cooperative management innovations through the provision of business assistance, marketing consulting, and financial literacy affect the credit performance of their institution. Research findings can play a pivotal role of microfinance institutions (MFIs to support members' businesses and strengthen literacy through institutional regulations. This research can assist microfinance institution management to strengthen the organization's strategic role in financial intermediation and empower micro and small entrepreneurs as members in line with the dual economic and social mission.ABSTRAKTujuan dari penelitian ini adalah untuk mengkaji apakah koperasi simpan pinjam (KSP) melalui literasi keuangan dapat meningkatkan kualitas kinerja pinjaman dan kapasitas usaha anggota sebagai pemilik institusi. Sampel penelitian dipilih menggunakan kuesioner dengan skala Likert lima poin. Populasi dan sampel penelitian berlokasi di lima provinsi di Jawa, Indonesia, yang mewakili 150 KSP atau 15 persen dari total provinsi di Indonesia. Metode penelitian yang digunakan adalah kuantitatif dan teknik analisisnya menggunakan SEM PLS. Hasil penelitian ini menunjukkan bahwa inovasi manajemen koperasi simpan pinjam melalui penyediaan bantuan usaha, konsultasi pemasaran, dan literasi keuangan memengaruhi kinerja kredit institusi mereka. Temuan penelitian ini dapat memainkan peran penting bagi lembaga keuangan mikro (LKM) untuk mendukung usaha anggota dan memperkuat literasi sesuai dengan peraturan institusi. Penelitian ini dapat membantu manajemen lembaga keuangan mikro untuk memperkuat peran strategis organisasi dalam intermediasi keuangan dan pemberdayaan pengusaha mikro dan kecil sebagai anggota, sejalan dengan misi ganda ekonomi dan sosial.

Pengaruh Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Putri, Hermalia; Hardiyanto, Arief Tri; Iryani, Lia Dahlia
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.

Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.

Pengaruh Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Putri, Hermalia; Hardiyanto, Arief Tri; Iryani, Lia Dahlia
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.

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