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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) ETAM: Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM
Anita, Widya Febryari
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anita, Widya Febryari
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.939

Abstract

The goals of this research is to show the influence of liquidity, leverage, profitability, cash flow from operations, size, growth company, audit quality, audit lag, client tenure, debt default to the acceptance of going concern audit opinion at manufacture company listed on Indonesia Stock Exchange between 2010 to 2013. The population of this research are 148 manufacture companies. Sampling method that used in this research is purposive sampling, so I get 25 company samples to 4 years (2010-2013) with 100 analysis units by access the financial statement of auditee, independent audit report, and annual report on website www.idx.co.id. Analysis data technique that is used in this research is descriptive statistics analysis and logistic regression method. The results of this research indicate that. Leverage and audit lag has positive influence to the acceptance of going concern audit opinion. While other variable, cash flow from operations has negative influence to the acceptance of going concern audit opinion. Liquidity, profitability, size, growth company, audit quality, auditor client tenure, debt default has insignificantly influence to the acceptance of going concern audit opinion. Keywords:           Liquidity, Leverage, Profitability, Cash Flow From Operation, Size, Growth Company, Audit Quality, Audit lag
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG & KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Aulia, Edis Rama; Anita, Widya Febryari
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2194

Abstract

The purpose of this study focuses on empirically exploring the relationship between the influence of company size, profitability, debt policy, and investment decisions on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 to 2022. By using quantitative research types and multiple linear analysis as research methods and sampling using a purposive sampling technique. Whereas the population is manufacturing companies in the consumer goods industry sector in the period 2019 to 2022. Furthermore, the company's annual financial reports are processed using SPSS 2016. The results of the study found that company size, profitability, and investment decisions have a positive effect on firm value. On the other hand, debt policy has a negative and insignificant impact on firm value.
Penyuluhan kepada Masyarakat Pelosok Kabupaten Karawang tentang Pentingnya Membayar Pajak Kendaraan Bermotor Anita, Widya Febryari; Muhammad, Rabhi Fathan; Wardhani, Rulyanti Susi
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.968

Abstract

Motor Vehicle Tax is one of the Local Taxes whose revenue is highly relied upon in the Local Own-Source Revenue of West Java Province. The revenue from this type of tax has the potential to be optimized, especially in Karawang Regency, which is in line with the fact that there are still many remote communities in this area that still need motorized vehicle registration numbers or have expired. For this reason, counseling activities are needed for remote communities in Karawang Regency to increase awareness and compliance with paying motor vehicle tax obligations. The method of community service uses the counseling method. The results of the counseling activities provide various benefits for the government and the people of Kalidungjaya Village, the Subregional Police of Karawang, and the Regional Revenue Management Center of Karawang Regency.
Sosialisasi Penggunaan Pegadaian Digital di Desa Jayamulya, Kecamatan Cibuaya, Kabupaten Karawang Anita, Widya Febryari; Amruloh, Dedeng Abdul Gani; Wahidin, Wahidin; Wirman, Wirman
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.1028

Abstract

Until now, pawnshop institutions have not played an optimal role in reducing the practices of loan sharks, debt bondage, and illegal banking. It is based on the fact that these practices are currently still occurring and are even becoming more common. It has an impact on reducing people's welfare in real terms. For this reason, it is necessary to carry out public education activities to access financial institutions, including pawnshops. The effort is carried out by socializing the use of Pegadaian Digital Service, a form of innovation PT. Pegadaian (Persero) produce. Socialization methods use formal socialization and direct socialization. The results of this community service activity provided various benefits felt by the Jayamulya Village Government, Cibuaya District, Karawang Regency, PT. Pegadaian (Persero), and the local community.
Co-Authors Aulia, Edis Rama Dedeng Abdul Gani Amruloh Muhammad, Rabhi Fathan Rulyanti Susi Wardhani Wahidin Wahidin Wirman, Wirman