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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB)
Novi Akhsani
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengenalan Pentingnya Literasi Keuangan Bagi Para Guru Nurbaeti Nurbaeti; Erika Astriani Aprillia; Novi Akhsani; Wiwit Setyawati; Ambarwati Ambarwati
Abdimisi Vol 2, No 2 (2020): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i2.13323

Abstract

Financial literacy is a basic need for avoiding financial distress. Financial distress is not only a function of low income, financial distress can also arise if there is an error in financial management (mismanagement) such as poor credit management and absence of financial planning. Therefore, upgrading the ability to know financial literacy is needed in order to succeed in managing funds and reducing consumptive behavior and pushing groups towards investing behavior. This PKM is in collaboration with SD Islam Al Azhar 17 Bintaro, South Tangerang. The purpose of this PKM is to increase knowledge about financial literacy for the teachers of SD Islam Al Azhar 17 Bintaro. Teachers are an extension of the hands of academics to reach more parties in order to familiarize the financial literacy movement in society. Training and socialization through webinars attended by 33 teachers of SD Islam Al Azhar 17 Bintaro on December 7, 2020. The results of PKM are 51.5% currently have basic knowledge of financial management. This PKM is expected to provide benefits for teachers, the community, OJK, the financial services industry, the government and academics. 
PELATIHAN AKUNTANSI PADA PENGELOLAAN BANK SAMPAH “MENGUBAH SAMPAH MENJADI RUPIAH” Zulfa Rosharlianti; Anisa Anisa; Wiwit Setyawati; Nurbaeti Nurbaeti; Novi Akhsani
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.3857

Abstract

Community service with the title Accounting Training in Management of Garbage Banks "Turning Trash Into Rupiah" aims to assist the management of Waste Bank in managing the records of the Garbage Bank and help resolve the problems of bookkeeping of the waste bank as faced today, including reports on purchases to customers of the waste bank , reports on sales to collectors, reports on the results of sales of garbage banks, reports on revenue and expenditure of funds and makes simple financial statements of waste banks as a responsibility of the management of the waste bank to the community. PKM involves lecturers and resource persons Lecturers in the S1 Accounting Study Program from Pamulang University. The results of the implementation of the PKM conducted on November 6, 2019 were adding knowledge in the field of accounting, especially regarding the financial recording of the participants of the Babakan Waste Management Group of Babakan Village, South Tangerang. The response of the participants was very good and happy because it was very helpful in learning about financial records. Suggestions submitted were PKM activities in the future to be carried out continuously so that the participants would always get guidance in accounting records and provide financial reporting to the public related to the Waste Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting Training, Trash Bank
ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Zulfa Rosharlianti; Dea Annisa; Novi Akhsani
EAJ (Economic and Accounting Journal) Vol 3, No 1 (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.v3i1.y2020.p63-72

Abstract

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.
THE EFFECT OF AUDIT DELAY, AUDIT TENURE AND FINANCIAL DISTRESS ON AUDITOR SWITCHING: (Empirical Study of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2021) Windy Loviera; Novi Akhsani
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.764

Abstract

In the realm of corporate governance and financial reporting, the relationship between companies and auditors plays a pivotal role. Auditors, as independent third parties, examine a company's financial records to ensure accurate reporting. Auditor switching, the act of a company changing its external auditor, is influenced by factors like audit delay (the time between year-end and audit report issuance), audit tenure (the duration of auditor-company engagement), and financial distress (companies facing financial difficulties). The Indonesia Stock Exchange (IDX) hosts a diverse array of Indonesian companies, including those in the Food and Beverage sector. This study aims to examine the impact of Audit Delay, Audit Tenure, and Financial Distress on Auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study's target population consists of companies within the Food and Beverage sector that are listed on the IDX during the specified period. The sampling technique employed in this research is purposive sampling, resulting in a selection of 10 sample companies over a five-year period, thus providing a dataset of 50 observations. Data analysis employs logistical analysis. The study's findings reveal that, when considered individually, the Audit Delay variable does not significantly influence Auditor Switching. However, Audit Tenure does have an impact on auditor switching, while Financial Distress does not. When analyzed collectively, the variables Audit Delay, Audit Tenure, and Financial Distress demonstrate a significant combined influence on Auditor Switching.
Co-Authors Ambarwati Ambarwati Anisa Anisa Dea Annisa Erika Astriani Aprillia Nurbaeti Nurbaeti Windy Loviera Wiwit Setyawati Zulfa Rosharlianti