Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal JCRS (Journal of Community Research and Service) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Diana, Yana
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit Di KAP Arnita, Vina; Diana, Yana; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i2.1289

Abstract

Companies have several important considerations when determining which public accounting firm (KAP) will audit their financial statements. The company definitely wants to ensure that the KAP chosen has a good reputation and is credible, thus providing confidence that the audit will be carried out with professionalism and integrity. With the experience and expertise of the KAP, it is expected that the KAP will have an in-depth understanding of industry conditions and applicable accounting requirements, and can provide added value in auditing financial statements. This study aims to determine the factors that influence the company in the selection of KAP Big Four and Non Big Four. The population used in this research is all companies going public on the IDX in 2020-2022. The sample selection was carried out using purposive sampling, and 2,040 data were collected. By using multiple logistic regression, the results show that total assets turnover, company complexity, and the diversity of audit committee members affect the likelihood of a company choosing the Big Four KAP. On the other hand, the company's growth has no effect on the possibility that the company will choose the Big Four KAP.
Youth Leadership Training Masjid for Performance Improvement of Youth Program Masjid Al Jihad Bandar Baru Sebayang, Saimara AM; Diana, Yana; Harianto, Harianto
Journal of Community Research and Service Vol 7, No 1: January 2023
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v7i1.41811

Abstract

The purpose of this community service is to carry out mosque youth leadership training to improve the performance of the Mosque youth program located at the Al-Jihad Mosque in Bandar Baru. The design of the activities carried out is training in the form of socialization to productive adolescents. The PKM activities are divided into 2 (two) stages, namely 1) the initial stage of preparation, which consists of; (a) collect data on prospective trainees who are active in the youth organization of the Bandar Baru Al-Jihad Mosque, (b) conduct discussions with all implementers discussing the results of observations that have been made, (c) prepare the necessary training equipment and materials. 2) the stage of implementation of activities, in the form of presentation materials, discussions and questions and answers as well as simulations of leadership in the organization. Based on the conclusion of PKM activities that it is necessary to carry out leadership training activities for teenagers to improve the performance of mosque teenagers. Leadership must be evaluated, because if the youth organization Masjid Al-Jihad gets an organizational leader who has a leadership spirit, it will be easier to coordinate with all other administrators, the community and the local government to help improve the quality of Masjid Al-Jihad Bandar Baru. It is necessary to form a new board that is active and cares about the progress of the Mosque and has good communication between the administrators and the entire local community. The activities carried out at the Al-Jihad Mosque so far need to be added and innovated to make it more interesting and in particular can become a proselytizing shia for the wider community
Co-Authors Andini Puspita Sari Arnita, Vina Harianto Harianto Sebayang, Saimara AM