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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Profetika Jurnal Ilmiah Ekonomi Islam AKUNTANSI DEWANTARA BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Jurnal Analisis Bisnis Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Community Empowerment KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Community Empowerment Jurnal Abdimas Kartika Wijayakusuma Cakrawala: Jurnal Studi Islam Buletin Abdi Masyarakat (BAM) Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal REKOMEN (Riset Ekonomi Manajemen)
Dewi, Veni Soraya
Universitas Muhammadiyah Magelang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Influence of Audit Tenure, Audit Lag, Opinion Shopping, Liquidity, Leverage, and Profitability on Audit Going Concern Opinion (A Study on Manufacturing Companies Listing in Indonesian Stock Exchange 2015-2019) Monita Hanif Prasetyo; Veni Soraya Dewi; Betari Maharani
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4870

Abstract

Users of financial report need information as a basic for them to making decisions. Going concern audit opinion is a form of audit opinion that is given when there is great doubt about the entity's ability to maintain its survival within a reasonable period of time. This study aims to examine the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and profitability of giving a going concern audit opinion. The sample on this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The reseach using purposive sampling method and processed using logistic regression analysis. The selected sample was 36 companies through predetermined criteria. The results of this study indicate that profitability and opinion shopping has a negative effect, leverage have a positive effect, while audit tenure, audit lag, and liquidity have no effect on going concern audit opinion.
Pengaruh Pembiayaan Syariah terhadap Profitabilitas Bank Umum Syariah di Indonesia Ayesha Sekar Damayanti; Veni Soraya Dewi
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.5926

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembiayaan syariah terhadap profitabilitas. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa data laporan tahunan Bank Umum Syariah periode 2016-2020. Metode pengambilan sampel menggunakan purposive sampling yang diperoleh 8 perusahaan atau 40 sampel perusahaan. Uji hipotesis menggunakan analisis regresi berganda yang hasilnya menunjukkan bahwa pembiayaan mudharabah dan murabahah berpengaruh positif terhadap profitabilitas Bank Umum Syariah, namun pembiayaan musyarakah dan ijarah tidak berpengaruh terhadap profitabilitas Bank Umum Syariah.
PENGELOLAAN SISTEM KEUANGAN BANK SAMPAH DAN PEMANFAATAN LAHAN SEMPIT UNTUK TAMBULAMPOT Veni Soraya Dewi; Bagus Saputro; Dicky Afriandi; Muhammad Daffa; Mukhamad Azzanjani; Tendi Setiawan
Buletin Abdi Masyarakat Vol 3, No 1 (2022): Edisi Agustus 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v3i1.438

Abstract

Tujuan kegiatan ini adalah merubah perilaku masyarakat dalam pengelolaan sampah dan memanfaatkan sampah rumah tangga menjadi pupuk organik, meningkatkan keterampilan pengelolaan keuangan, dan memanfaatkan lahan sempit dengan tambulampot. Dusun Trunan merupakan sebuah wilayah yang terletak di perkotaan yang lahannya semakin terbatas. Bank Sampah dan Kampung Organik menjadi salah satu upaya Dusun Trunan untuk menjaga kelestarian lingkungan. Masalah yang dihadapi adalah pengelolaan laporan keuangan di bank sampah yang masih manual, kurangnya pemahaman warga desa bagaimana pengelolaan dan pemanfaatan kampung organik, dan bagaimana memaksimalkan hasil tambulampot. Metode kegiatan meliputi sosialisasi, pendampingan, pelatihan, pemanfaatan sumberdaya lingkungan pekarangan secara optimal untuk menanam tanaman organik yang bermanfaat bagi lingkungan sekitar. Hasil dari kegiatan ini yaitu draft laporan keuangan bank sampah dalam bentuk excel, penanaman tambulampot yang lebih maksimal, serta pengetahuan warga yang semakin baik mengenai bank sampah dan tambulampot.
Optimalisasi Laporan Keuangan Berbasis Pivotable pada Badan Usaha Milik Desa : (Aplikasi pada BUMDes Bahtera, Desa Mertoyudan, Kecamatan Mertoyudan, Kabupaten Magelang) Veni Soraya Dewi; Azmia Salsabilla; Anggun Dwi Cahyani; Tifa Anggun Hapsari; Amalia Susanti
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.4260

Abstract

This Thematic Real Work Lecture aims to improve the financial performance of BUMDes through the preparation of financial reports with Pivotables. This activity was carried out at BUMDes Bahtera located on Jalan Sudiro, Mertoyudan, Magelang. Problems that arise include limited human resources, the preparation of BUMDes financial reports is still done manually, the cost of goods sold calculation system is not in accordance with SAK, the business subunits owned by BUMDes are still limited. In order to overcome these problems, the Thematic KKN team conducted socialization, training, and assistance in making financial reports using pivotables to BUMDes management, especially treasurers and sales staff. The results achieved in this Thematic KKN activity are the increased knowledge and skills of BUMDes Bahtera management regarding the preparation of pivotable-based financial reports. From the results of these activities, it is expected that the preparation of pivotable financial reports will be carried out consistently so that it will improve the quality of financial reports.
PEMANFAATAN PISANG KAPASAN SEBAGAI PRODUK OLAHAN KRIPIK DALAM UPAYA PENINGKATAN PEREKONOMIAN MASYARAKAT Veni Soraya Dewi; Realita Lahadcni; Wulandari Wulandari; Dian Puspitasari; Riswanda Abdillah Rais; Jihan An Naafi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 4 No. 1 (2021): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.593 KB) | DOI: 10.29303/jppm.v4i1.2482

Abstract

Tujuan dari pengabdian ini adalah (1) untuk memberikan solusi atas permasalah masyarakat terkait pemanfaatan Sumber Daya Alam (2) memberikan solusi pengolahan keripik pisang yang benar dan cara memasarkan produk (3) memberikan wawasan kepada masyarakat tentang pentingnya pembukuan (laporan keuangan) bagi usaha yang akan dirintis, (4) membantu masyarakat supaya mampu perhitungan Harga Pokok Produksi dan penjualan, dan (6) pemasaran melalui media sosial dan packaging. Peserta dari kegiatan ini adalah masyarakat Dusun Sadeng, Desa Bateh, Kecamatan Candimulyo, Kabupaten Magelang. Hasil kegiatan ini adalah munculnya produk baru, masyarakat mampu membuat pembukuan sederhana, dan mampu memasarkan produk secara online. Hasil dari kegiatan ini adalah terlaksanannya semua program kerja sesuai tujuan awal kegiatan.
PENINGKATAN MUTU PENDIDIKAN MASYARAKAT DESA KALISARI, KECAMATAN TEMPURAN, PADA MASA COVID-19 MELALUI PEMBELAJARAN MANDIRI DAN PENDIRIAN PERPUSTAKAAN DESA Veni Soraya Dewi; Arief Satrio; Firman Bebalazi Zalukhu; Fani Agus Nugroho; Erick Prafitra Aldiki; Mega Dwi Purnawati
Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Vol 7 No 2 (2023): Jurnal Pengabdian Kepada Masyarakat Membangun Negeri
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pkm.v7i1.1467

Abstract

Pengabdian ini bertujuan (1) memberikan solusi atas permasalahan dalam hal pendidikan yang mana terkena dampak akibat pandemi ini, (2) dapat menyadarkan masyrakat akan pentingnya pendidikan (3) meningkatkan semangat belajar terutama anak-anak yang ada di desa (4) membantu memberikan fasilitas belajar terutama tempat membaca yang nyaman (5) memberikan solusi belajar mandiri yang tentunya efektif dirumah saat masa pandemi ini. Peserta dari kegiatan ini adalah warga atau masyarakat Desa Kalisari, Kecamatan Tempuran, Kabupaten Magelang. Metode yang digunakan menyesuaikan kondisi new normal di masa pandemik Covid 19 yaitu sosialisasi dan pelaksanaan door to door kepada warga desa kalisari. Hasil kegiatan ini adalah adanya peningkatan minat belajar dari masyarakat terutama anak-anak, dapat belajar dengan lebih efektif dimasa pandemi ini, dan juga dapat meningkatkan kesadaran akan pentingnya sebuah pendidikan.
Learn From The Biggest Accounting Fraud In 95 Years Shinta Maharani; Asmak Ab Rahman; Veni Soraya Dewi
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2023): January-June
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.9215

Abstract

This study analyses the panel data on the 96 most significant fraud cases from 1925 to 2020. The focus will be on agency theory because it affects falsified accounting as the most common type of accounting fraud and then Overstated Assets, Sales, and Revenues. Descriptive statistics with the 96 most prominent cases based on literature have been identified to understand the topic better. The data collected from 1925 to 2020 is presented and summarised in specific tables and graphs for a more immediate understanding. The mixed method was used to analyze 476 data items, both quantitative and qualitative research, with SPSS and Nvivo applications. This research found that 61 out of 96 fraud cases are from the USA, and the most auditor firm being Price Water House. The evidence that emerged is that none of the cases analyzed deals with the pandemic --the fraud occurred years ago- to understand possible practical implications and further theoretical contributions. This research suggests that auditors should apply business ethics to be more proactive and pragmatic, considering how quickly events change and the uncertainty that arises. This study contributes to advancing knowledge of the accounting world, specifically of fraud. As far as the authors know, this is the first study that analyzes the panel data on fraud with mixed methods.
Factors Affecting The Profitability Of Property And Real Estate Companies In Indonesia Tri Wahyuningsih; Veni Soraya Dewi; Betari Maharani
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol. 6 No. 1 (2023): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v6i1.568

Abstract

Profitability is the company's ability to generate profits by using owned sources such as assets, capital or company sales. This study aims to determine the effect of working capital, sales growth, debt, company size and company growth on profitability. The research data used is data on the financial statements of property and real estate companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sampling method uses purposive sampling, which is to obtain samples according to certain criteria. The total sample is 38 property and real estate companies. Hypothesis testing in this study using multiple linear regression analysis with the help of SPSS version 25.0 program. The test results show that working capital, company growth, firm size and company growth have a positive effect on profitability, while debt has no effect on profitability.
The Influence of Good Corporate Governance and Firm Size on Financial Performance (Empirical Study on Sharia Banking Registered at OJK Period 2014-2020) Laras Dian Arifah; Barkah Susanto; Veni Soraya Dewi
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh Good Corporate Governance dan Firm Size terhadap kinerja keuangan pada perbankan yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2014 – 2020. Kinerja keuangan merupakan hasil kerja dari pencapaian suatu perusahaan dari berbagai divisi di dalamnya yang dapat dilihat dari kondisi keuangan perusahaan yang disajikan dengan angka pada periode akuntansi terkait. Populasi pada penelitian ini diambil dari perbankan syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2014 – 2020. Teknik pemilihan sampel penelitian menggunakan teknik pemilihan purposive sampling. Sampel yang terpilih sebanyak 6 perbankan syariah yang melalui kriteria yang telah ditentukan. Uji hipotesis pada penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan, dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan, komite audit berpengaruh negatif terhadap kinerja keuangan dan Firm Size berpengaruh negatif terhadap kinerja keuangan.
Internal vs External Factors Audit Quality: Which is more Influential in the Period before and during Covid? Abida Muttaqina; Veni Soraya Dewi
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test fee audit, audit tenure, CPA size, audit rotation and audit committee towards audit quality. It is a quantitative study that used secondary data from annual financial report in 2016 up to 2020. The population of this study is food and beverage company listed in BEI in 2016-2020 which was taken using purposive sampling with certain criteria. The method of data analysis is logistic regression. The result of this study shows that fee audit positively affects the quality. However, audit tenure does not affect the quality. A big CPA is believed to has the responsibility to do audit better and more precise because it has more specific connection. Audit rotation also does not affect quality audit. Although, the quantity of KAP doing the audit will not guarantee a quality audit as the result. Committee audit does not affect quality audit. The form of committee audit is just a formality of the regulations owned by POJK.
Co-Authors Abida Muttaqina Ade Vira Agustina Adinda Pristiawati Dewi Agustina, Ade Vira Amalia Susanti Anggun Dwi Cahyani Anisa, Frisztina Anwar, Misbahul Arief Satrio Asmak Ab Rahman Ayesha Sekar Damayanti Azmia Salsabilla Bagus Saputro Barkah Susanto Betari Maharani Citra Permitasari Dewi Setyaningsih Dian Puspitasari Dicky Afriandi Diesyana Ajeng Pramesti Entri Nastuti Erick Prafitra Aldiki Fani Agus Nugroho Farida Farida Farida, Farida Firman Bebalazi Zalukhu Fitriah Puji Yanti Frisztina Anisa Jatu Almamada Jihan An Naafi Laras Dian Arifah M. Tommy Sanjaya maharani, shinta Margowati, Sri Mega Dwi Purnawati Monita Hanif Prasetyo Muawanah Candra Kasih Muhammad Daffa Mukhamad Azzanjani Nur Laila Yuliani Puji Rahayu Realita Lahadcni Riswanda Abdillah Rais Robiul Fitri Masithoh Suryo Pratolo Tendi Setiawan Tifa Anggun Hapsari Tri Wahyuningsih Wulandari Wulandari Yesi Ramandani Yuli Indriyani Zahrul Ricky Fauzan