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Nizar Zulkarnain
Sekolah Tinggi Ilmu Ekonomi Ganesha, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FEE AUDIT, TENURE AUDIT DAN REPUTASI AUDIT TERHADAP KUALITAS AUDIT PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA  PERIODE 2021-2023 Alma Al Zahra; Nizar Zulkarnain; Nurhayati Nurhayati; Widi Nugraha
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/2qz2re58

Abstract

Penelitian ini mengkaji keaslian pengaruh audit fee, audit tenure, dan reputasi auditor terhadap kualitas audit, khususnya di perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana faktor-faktor tersebut memengaruhi kualitas audit. Metode penelitian yang digunakan adalah regresi logistik dengan sampel 138 perusahaan. Hasil empiris menunjukkan bahwa audit fee dan reputasi auditor tidak memiliki dampak signifikan terhadap kualitas audit, sementara masa jabatan auditor berpengaruh negatif dan signifikan. Implikasi dari penelitian ini menyarankan perlunya rotasi auditor secara periodik untuk menjaga independensi auditor, serta memastikan hasil audit yang lebih berkualitas. Penelitian ini memberikan wawasan penting bagi perusahaan dan pemangku kepentingan dalam upaya meningkatkan kualitas audit di sektor ini.
Peningkatan Kapasitas Manajemen Risiko Keuangan UMKM Berbasis Wisata melalui Penyuluhan dan Pendampingan di Pantai Carita Aep Saefullah; Ahmad Fadli; Ramadani Pardian; Devid Putra Arda; Nizar Zulkarnain; Farhat Abas; Fahri Fahri; Fuad Gagarin Siregar; Tuti Herawati; Neila Aisha; Moh. Tahang; Cinta Rahmi; Tetty Nur Intan Rifia; Abdul Muhaimin
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/b8nat239

Abstract

Tourism-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting local economic activities, particularly in coastal tourism areas such as Pantai Carita. However, their high dependence on tourist arrivals exposes them to significant financial risks, including income instability, rising operational costs, and cash flow constraints. This community service activity aims to strengthen the financial risk management capacity of MSME actors through practical and context-based interventions. The program was conducted on 15–17 December 2025, involving 50 tourism MSME actors from culinary, rental, and service sectors. A participatory approach was applied through counseling and direct mentoring. Counseling sessions covered financial risk concepts and simple bookkeeping, while mentoring focused on the practical implementation of daily cash flow recording and risk identification. The results show significant quantitative improvements: understanding of financial risk increased from 22% to 78%, daily cash flow recording from 18% to 72%, and emergency fund allocation from 10% to 60%. In addition, the ability to identify business risks rose from 25% to 80%, while financial-based decision making improved from 28% to 73%. These results indicate that simple and practical interventions effectively enhance financial awareness, managerial capability, and adaptive behavior of MSMEs in managing business risks
Co-Authors Abdul Kohar Abdul Muhaimin Aep Saefullah Agung Budi Cahyono Ahmad Fadli Ahmad Fadli Ahmad Hambali, Ahmad Alma Al Zahra Arda, Devid Putra Cinta Rahmi Elvira Sitna Hajar Fachry Abda El Rahman Fadli , Ahmad Fahri Fahri Fahri Fahri Farhat Abas Febriana, Ananda Sari Fisy Amalia Fuad Gagarin Siregar Fuad Gagarin Siregar Halim Tjiwidjaja Hendra Candra Husnul Khatimah I Dewa Ketut Suharjana Jayaun, Jayaun Joned C. Saksana Moh. Tahang Neila Aisha Noor , M. Arief Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Paokuma, Hasbibi Ramadani Pardian Ramayanti , Putri Noor Rasmawati AR Rombouw, Sahrul RR. Ella Evrita Hestiandari Saputra, Riyawan Siregar, Fuad Sukardi Sukardi Tafsiruddin, M. Tetty Nur Intan Rifia Tjiwijdjaja, Halim Tuti Herawati WICAKSONO, ADI Widi Nugraha