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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 JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Indonesian Journal Of Business And Economics EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi EkoPreneur
Akhmad Sigit adiwibowo
universitas pamulang
Humanities Economics, Econometrics & Finance Education Environmental Science 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.
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.
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.
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 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.
Faktor-Faktor yang Mempengaruhi Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting Akhmad Sigit Adiwibowo; Fita Ifnapiya
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8614

Abstract

This study aims to determine and obtain empirical evidence of the influence of audit committees, the proportion of independent commissioners, and ownership structure on the alignment level of the annual report.  This research uses quantitative research using descriptive methods. The population in this study includes 69 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling by obtaining 57 data. The analytical method using multiple linear regression models analysis was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that managerial ownership has a negative and significant effect on the alignment level of the annual report with integrated reporting framework and the audit committee, proportion of independent commissioners, institutional ownership and foreign ownership does not affect the alignment level of the annual report. Based on simultaneous hypothesis testing shows of the audit committee, the proportion of independent commissioners, managerial ownership, institutional ownership, and foreign ownership jointly affect the alignment level of the annual report.  Keywords: Alignment Level of Annual Report with Integrated Reporting; Audit Committee; Proportion of Independent Commissioner; Ownership structure
Effect of Intellectual Capital and Audit Opinion on Stock Prices: Empirical Study on Listed Infrastructure, Utilities and Transportation Companies Putri Nurmala; Akhmad Sigit Adiwibowo; Afifah Kemala Sari
Indonesian Journal Of Business And Economics Vol 4, No 1 (2021)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v4i1.3949

Abstract

This study aims to determine and obtain empirical evidence of the effect of intellectual capital and audit opinion on stock prices. This study uses quantitative research using descriptive methods. The population in this study includes infrastructure, utilities and transportation which are listed on the Indonesia Stock Exchange as many as 79 companies. The sampling technique used was purposive sampling by obtaining 60 data. The method of analysis using multiple linear regression models was processed and analyzed using the IBM Statistical Package for Social Sciences (SPSS) version 25 program. The results showed that intellectual capital and audit opinion had no effect on stock prices either simultaneously or partially. Keywords: Intellectual Capital, Audit Opinion and Stock Prices
PENGARUH GAYA KEPEMIMPINAN, MORALITAS INDIVIDU, DAN AUDIT INTERNAL TERHADAP RISIKO FRAUD Noviani Noviani; Putri Nurmala; Akhmad Sigit Adiwibowo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.2, September 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.9149

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara gaya kepemimpinan, moralitas individu dan audit internal terhadap risiko fraud. Jenis penelitian menggunakan pendekatan kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling. Instrumen pengambilan data menggunakan kuesioner. Jumlah responden sebanyak 110 manajer dan staff bagian pengadaan barang PT Robina Putra Perkasa. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) gaya kepemimpinan di PT Robina Putra Perkasa didominasi oleh gaya demokratis. Gaya kepemimpinan demokratis secara langsung berpengaruh negatif terhadap risiko fraud; (2) level moralitas individu PT Robina Putra Perkasa adalah post-conventional. Level moralitas individu berpengaruh negatif terhadap risiko fraud; (3) audit internal di PT Robina Putra Perkasa tergolong kategori sangat baik. Audit internal juga berpengaruh negatif terhadap risiko fraud; (4) secara simultan, gaya kepemimpinan, moralitas individu dan audit internal berpengaruh terhadap risiko fraud
PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI AKHMAD SIGIT ADIWIBOWO
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 2 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.512 KB) | DOI: 10.32493/jiaup.v6i2.1955

Abstract

The purpose of this research to obtain empirical evidence effect Earning Management, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect on Stock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.
Co-Authors Afifah Kemala Sari Aida Afriyanti Amelia Dwi Putri Suryani Dessy Bustanti Dwi Safiatun Rohmah Fina Ratnasari Fita Ifnapiya Muhammad Yunus Kholis Nanda Sofia Oktaviani Noviani Noviani Nurma Yunitasari Oktaviana Larasati Puteri Balqis Putri Nurmala Putri Nurmala Trisnawati Rahayu Witha Ayuni Mariska