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All Journal Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat International Journal of Economics and Management Research
Anggelica Ramadhani
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Inovasi Teknologi dalam Sistem Informasi Akuntansi: Financial Planning pada Bisnis UMKM Farah Qalbia; Anggelica Ramadhani
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat Vol. 1 No. 4 (2023): Desember : Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/kolaborasi.v1i4.215

Abstract

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.
Determination of Financial Reporting Timeliness with Audit Delay as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024 Anggelica Ramadhani; Muhammad Rizal; Mohammad Chaidir
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.678

Abstract

This study aims to analyze the determinants of financial reporting timeliness with leverage measured by the Debt to Equity Ratio (DER) and profitability measured by Return on Assets (ROA) and to examine the role of audit delay as a mediating variable. A quantitative approach was used by utilizing secondary data obtained from the financial statements of energy sector companies listed on the IDX during the period 2021-2024. The research sample consisted of 136 observations analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. Empirical findings show that leverage and profitability do not directly affect the timeliness of financial reporting, indicating that the company's financial condition affects the length of the audit process. Audit delay has been proven to have a negative and significant effect on the timeliness of financial reporting, confirming that the longer the audit process (audit delay), the lower the level of reporting timeliness. The mediation test results show that audit delay is able to mediate the effect of leverage (DER) and profitability (ROA) on the timeliness of financial reporting. These findings reveal the role of audit delay as an intermediary mechanism in the relationship between company financial characteristics and the timeliness of financial reporting.
Co-Authors Farah Qalbia Mohammad Chaidir