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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan Intellectual Capital, Jurnal Akuntansi Kontemporer
Siti Asiah Murni
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Pemberdayaan Ibu Rumah Tangga dalam Upaya Meningkatkan Alternatif Pendapatan Tambahan di PKK Desa Balong Tunjung Gresik: Pengabdian Siti Asiah Murni; Tumewu, James; Zainuddin, Akhmad; Wahyu Nuraini, Savira; Yeremia Patiung, Marcello
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.v4i1.2392

Abstract

This community service activity aims to improve the entrepreneurial skills of Family Welfare Movement (PKK) women in Balong Tunjung Village through training in the production of alternative recycled-based products, specifically aromatherapy from used cooking oil. Participatory methods were used in the form of practical training, mentoring business groups, and product exhibitions. Results showed significant improvements in processing skills, environmental awareness, and entrepreneurial motivation among participants. This household waste-based innovation has proven to be applicable and has the potential to be developed into a sustainable community-based business unit.
Pengaruh Profitabilitas, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik Dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris Pada Perusahaan Sub Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2021) Gracia Maria Verdiani Putri; Siti Asiah Murni
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The goal of this study is to be able to demonstrate empirically how profitability, company size, the size of public accounting firms, and the complexity of business processes affect audit delays. The secondary data used in this research, which is quantitative in nature, was gleaned from the company's annual report. Manufacturing firms in the mining industry that will be listed on the Indonesia Stock Exchange in 2019 through 2021 make up the study's population. The purposive sampling strategy was used in this investigation. 18 companies with observation methods for three years in a row made up the sample that satisfied the requirements of this study, making a total of 54 data the sample for this research. Multiple linear regression analysis utilizing the spss software version 25 is the data analysis method used. According to the study's findings, profitability has a negative impact on audit delay. The audit delay is positively impacted by the company's size. The length of the audit is negatively impacted by the public accounting firm's size. The delay in the audit is positively impacted by the company's activities being complex
Co-Authors Gracia Maria Verdiani Putri Tumewu, James Wahyu Nuraini, Savira Yeremia Patiung, Marcello Zainuddin, Akhmad