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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang KEUNIS Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal Of Business And Economics LOYALITAS: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAAF (Journal of Applied Accounting and Finance) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Tangible Journal JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur Jurnal PKM Manajemen Bisnis Pekodimas : Jurnal Pengabdian Kepada Masyarakat
Putri Nurmala
universitas pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Neuroscience Social Sciences Other

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Pentingnya Laporan Keuangan Bagi Asrama Yatim Dan Dhu’afa Ishlahul Hayat Muhammad Yunus Kholis; Amelia Dwi Putri Suryani; Puteri Balqis; Witha Ayuni Mariska; Putri Nurmala; Akhmad Sigit adiwibowo
Jurnal Abdimas Tri Dharma Manajemen Vol 3, No 2 (2022): ABDIMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v3i2.p57-61.y2022

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Asrama Yatim dan Dhu’afa Ishlahul Hayat yang berlokasi di Tangerang Selatan. Tujuan dari PKM ini adalah untuk memberikan informasi mengenai pentingnya laporan keuangan dan juga memberikan kemudahan kepada pengurus Asrama dalam pembuatan laporan keuangan yang sesuai dengan PSAK 45. Kegiatan PKM ini dilaksanakan pada hari Minggu, 14 November 2021 di Asrama Ishlahul Hayat yang dihadiri oleh tim dosen akuntansi, Akhmad Sigit Adiwibowo dan Putri Nurmala, tim mahasiswa dihadiri oleh Muhammad Yunus Kholis, Amelia Dwi Putri Suryani, Puteri Balqis dan Witha Ayu Mariska serta dari Asrama Yatim dan Dhu’afa Ishlahul Hayat diwakili oleh Ibu Saraswati dan anak-anak asrama. Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat.
Pemberdayaan Masyarakat Melalui Pembuatan Laporan Keuangan Sederhana Keluarga Pada Ibu-ibu PKK Citra Villa Putri Nurmala; Wahyu Nurul Hidayati; Akhmad Sigit Adiwibowo; Shinta Ningtiyas Nazar; Listiya Ike Purnomo; Anis Syamsu Rizal
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2020): November 2020
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v3i2.389

Abstract

It’s expected that the PKK Citra Villa Women's Organization will empower womento participate in the development of Bambu Apus Village, Pamulang, South Tangerang. In its implementation, PKK Citra Villa Women's Organization often faces obstacles when it comes to making an accountability report in the form of monthly and annual financial reports. Therefore, the community service activities aim to transfer knowledge and techniques for making simple financial statements for PKK Citra Villa, so PKK Citra Villa Women's Organization can be independent in making her financial statements. As for the method carried out in the form of material delivery and practice / application of financial reporting. Results The activity showed that before the PKM implementation the PKK Citra Villa Women's Organization were lacking master about simple financial reports, but after the implementation of the activity known to the PKK Citra Villa Women's Organization is quite expert and can make simple financial reports. Activities PKM indirectly plays a positive role in increasing the knowledge of participants and the skills of participants in making simple financial reports.
PENGENALAN AKUNTANSI DASAR PADA UMKM ROTI EYANG GUNA MENINGKATKAN SUSTAINABILITY Putri Nurmalasari; Akhmad Sigit Adiwibowo; Fina Ratnasari
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol 2, No 3 (2021): JURNAL LOKABMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v2i3.p109-118.14338

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan UMKM Roti Eyang yangberlokasi di jakarta. Tujuan dari PKM ini adalah untuk memberikan pembimbingan dan gambaran terntang pembuatan laporan keuangan kepada pemilik UMKM Roti Eyang bapak Suharso, karena pemilik UMKM Roti Eyang sangat antusias ingin mengetahui dasar-dasar akuntansi sehingga bisa membuat laporan keuangan sendiri. Kegiatan PKM ini dilaksanakan pada hari Sabtu, 24 April 2021 via zoom meet yang dihadiri oleh lima peserta, yaitu dari Universitas Pamulang dihadiri oleh tim dosen akuntansi, Putri Nurmala, S.E., M.Si., Akhmad Sigit Adiwibowo, S.E., M.Ak., dan Fina Ratnasari, S.E., M.Ak., selain itu dihadiri pula oleh dosen akuntansi ITB Swadharma, Rita, S.E., M.Ak.., dari UMKM Roti Eyang diwakili oleh pemiliknya, yaitu Bapak Suharso Sulistyo. Tujuan dari Kegiatan Pengabdian Kepada Masyarakat adalah untuk melaksanakan salah satu Tri Darma Perguruan Tinggi. Selain itu diharapkan dengan pengabdian kepada masyarakat tersebut keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat.Kata Kunci: Sustainability, UMKM, Laporan Keuangan
Pelatihan Pembuatan Laporan Arus Kas Guna Meningkatkan Good Governance UMKM Putri Nurmala; Akhmad Sigit Adiwibowo
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.9093

Abstract

The Indonesian Institute of Accountants (IAI) (1994: 2) states that financial statements consist of balance sheets, income statements, changes in financial position reports (in the form of cash flow reports), notes and other reports as well as explanatory material that is an integral part of financial statements. Starting in 1994, IAI, through Statement of Financial Accounting Standards (PSAK) number 2 (para. 04), determined that the statement of changes in financial position should no longer be presented as a statement of cash flows, but must be a cash flow statement. As the reason for this change, it is stated that historical cash flow information is useful for: (1) showing the amount, timing and certainty of future cash flows, and (2) examining the accuracy of the estimation of future cash flows. IAI itself issued a special financial accounting standard for MSMEs called Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The method of implementation is carried out by first conducting surveys related to what is needed by MSME players. It turns out that what MSME players need is in line with our PKM theme, namely making cash flow reports. After that, for five weeks, twice a week, our team helps create cash flow reports for MSME players using the Microsoft Excel application. The result of this PKM is the realization of cash flow reports for MSME players in the Microsoft Excel application. In addition, MSME actors now also understand the importance of making relevant and accountable cash flow reports in order to improve their business good governance.
Peningkatan Good Governance Melalui Penerapan Kaizen Putri Nurmala; Akhmad Sigit Adiwibowo
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4707

Abstract

Kaizen literally means "Improvement". This understanding gives broad meaning to the application of Kaizen in everyday life. The Kaizen concept is defined as continuous improvement with 5 (five) foundations, namely group activities, discipline, moral development, quality control, and suggestions for improvement that come from all relevant parties. Seeing this we consider the importance of Kaizen being applied in schools. One application of Kaizen is the preparation of financial reports, which in SDIT Al Inayah there are no financial reports. This certainly has an impact on the going concern of the school. The method of implementation was carried out with the first survey related to what was needed by the Al Inayah SDIT. It turns out that what is needed by SDIT Al Inayah is in line with our PKM theme, which is the preparation of financial reports. After that, for five weeks every week, twice, our team helped make financial reports in July-September 2019 SDIT Al Inayah by using an application system, which previously was still manual in several books. The result of this PKM is the realization of SDIT Al Inayah's financial reports in the application system for July-September 2019. In addition, SDIT Al Inayah now also understands the importance of making relevant and accountable financial statements.
Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern Putri Nurmala; Meisnawati Meisnawati; Nguyen Thu Thrang
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p172-184

Abstract

The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern
Analysis of Factors That Influence The Need for E-Commerce Audit Services Putri Nurmala; Nanda Sofia Oktaviani; Akhmad Sigit Adiwibowo
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p93-103

Abstract

This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.
Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi Putri Nurmala; Akhmad Sigit Adiwibowo
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 2 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i2.1308

Abstract

Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings
Audit Tenure, Size of Public Accounting Firm, Audit Fee, and Integrity of Financial Statements: Empirical Evidence from Indonesian Listed Mining Firms Putri Nurmala; Dessy Bustanti; Akhmad Sigit Adiwibowo
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 11, No 1 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.1.2021.1-12

Abstract

This study aimed to determine the effect of audit tenure, size of accounting public firm, and audit fee for the integrity of the financial statements. The method used in this study is quantitative with a causal associative type. The object of research is mining companies listed on the Indonesia Stock Exchange in the period 2016-2018. The population in this study were all companies listed on the Indonesia Stock Exchange as many as 496 companies and the samples obtained were 15 companies. Data analysis methods used were multicollinity test, overall model test , the feasibility test of the regression model, the coefficient of determination test, the logistic regression analysis test, the classification matrix test and the simultaneous test. The results showed that audit tenure, size of accounting public firm, and audit fee simultaneously had a significant effect on the integrity of financial statements. Partially audit fee have a significant effect on the integrity of financial statements. The effect of audit fee on the integrity of financial statements is positive as evidenced by the results of positive regression values. Meanwhile, audit tenure and size of accounting public firm partially no significant effect on the integrity of financial statements.
PENGARUH TEKANAN EKSTERNAL, TINGKAT KINERJA, EFEKTIFITAS PENGAWASAN AUDIT TERHADAP FINANCIAL STATEMENT FRAUD Devi Kurniawati; Putri Nurmala
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.4216

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Tekanan Eksternal, Tingkat Kinerja, dan Efektifitas Pengawasan Audit terhadap Financial Statement Fraud Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2017.Jumlah sampel dalam penelitian ini adalah 20 perusahaan yang di peroleh dengan menggunakan metode purposive sampling. Metode data yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan analisis regresi logistik.Hasil pengujian menggunakan analisis regresi logistik mmbuktikan bahwa secara silmutan variabel independen mempengaruhi variabel dependen. Namun, secara parsial diperoleh bahwa Tekanan Eksternal dan Efektifitas Pengawasan Audit tidak memiliki pengaruh terhadap Financial Statement Fraud, sedangkan Tingkat Kinerja memiliki pengaruh positif terhadap Financial Statement Fraud.
Co-Authors Abdul Azis Ade Sifa Rahmawati Afifah Kemala Sari Aida Afriyanti Akhmad Sigit Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit Adiwibowo Akhmad Sigit adiwibowo Amelia Dwi Putri Suryani Anis Syamsu Rizal Dea Annisa Dessy Bustanti Devi Kurniawati Dwi Safiatun Rohmah Elizabeth Putri Fina Ratnasari Listiya Ike Purnomo Meisnawati Meisnawati Meri Yanti Muhammad Yunus Kholis Nanda Sofia Oktaviani Nguyen Thu Thrang Noviani Noviani Oktaviana Larasati Puteri Balqis Putri Malihul Hanny Rizki Wahyudi Shinta Ningtiyas Nazar Sofhya Cahyani SRI WULANDARI Trisna Dwi Febianti Trisnawati Rahayu Vina Martiani Sahfasat Wahyu Nurul Hidayati Witha Ayuni Mariska Yadi Cahyono