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PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK) Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
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.v1i2.6705

Abstract

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft  SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.
Pendampingan Penyusunan Laporan Keuangan dengan Teknik Pembukuan Sederhana pada Pelaku UMKM Scale-Up di Wilayah Tangerang Selatan Dila Angraini; Tri Utami; Dea Annisa; Zulfa Rosharlianti; Wiwit Irawati
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.v2i1.9570

Abstract

Community service (PKM) with the Community Empowerment House (RPM) Institute South Tangerang. The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques using the Ms. program. Excel. The UKM players involved in this PKM maybe 50 people with online training and mentoring on November 26, 2020 through the Zoom Meeting. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring, and assessment. The results of the PKM is helping MSME players in understanding the problems of bookkeeping and composing as well as calculating the Cost of Goods Sold and recording and calculating inventory more accurately, assisted by Ms. Excel. UMKM players are precise and disciplined in doing bookkeeping using the Ms. program. Excel. It is hoped that this PKM can be useful for various parties including MSME actors themselves, the Indonesian Accountants Association, the Government, and academics. <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/
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 TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT Zulfa Rosharlianti; Rahmat Hidayat
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1759.802 KB) | DOI: 10.32493/eaj.v2i2.y2019.p124-132

Abstract

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.
FAKTOR DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Zulfa Rosharlianti
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3053

Abstract

This study aims to determine the description and determinants of audit report lag factors in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research independent variable is financial distress, investment opportunity and KAP reputation, while the dependent variable is audit report lag. Samples were taken through purposive sampling, in order to obtain a number of 31 companies. Data analysis techniques used multiple linear regression panel data Random Effect Model. The results of this study are that together financial distress, investment opportunity and KAP reputation have a significant effect on audit report lag. Partially, financial distress has no effect on the audit report lag, investment opportunity has no effect on the audit report lag, and the reputation of KAP has no effect on the audit report lag.
The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating Akmalludin Umami; Zulfa Rosharlianti
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.p141-154

Abstract

This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee. And also involves a moderating variable, namely the reputation of the hood. The type of research used in this research is associative research with a quantitative approach. The data collection technique in this study is secondary data with data collection methods, namely documentation. The study was conducted on 40 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the test results, it proves that the Audit Opinion and the Audit Committee have a simultaneous effect on Audit Delay. This study also proves that audit opinion can affect audit delay, while audit committee has no effect on audit delay. This study also shows the results that the reputation of the company is able to moderate audit opinion on audit delays. The reputation of the KAP is not able to moderate the influence of the audit committee on the audit delay.
Pelatihan Si Cerdik Akuntansi Dasar Hidup Hemat dan Kreatif di Masa Pandemik Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.21914

Abstract

Community Service (PKM) in collaboration with the UFO Reading Terrace, Kedaung. The purpose of this PKM is to introduce and provide training to UFO Reading Park children about the basics of frugal and creative living during the Pandemic. There are 20-30 children from the UFO Reading Gardens who are involved in this PKM with teaching time on October 30, 2021. The methods used in this PKM are counselling or lectures, tutorials, discussions, and mentoring. The results of PKM from 20-30 children at the UFO Reading Park show that most of them already understand the importance of living frugally during this pandemic but have not been able to record it neatly in their wallets. It is hoped that this PKM will be useful for various parties including the children of the UFO Reading Park itself, the surrounding community and for academics.
The Impact of Corporate Social Responsibility, Audit Committee, and Financial Performance on Firm Value Zulfa Rosharlianti; Aziza Pratiwi
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.812 KB) | DOI: 10.25105/jat.v9i1.10645

Abstract

This study aims to determine the impact of Corporate Social Responsibility, audit committee and financial performance on firm value. The population in this study is the consumer goods industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period as many as 64 companies. The example of this examination was dictated by purposive testing technique and got 31 organizations recorded on the Indonesia Stock Exchange (IDX) for the 2017-2019 period so the all out example was 93 perceptions. The type of data used is secondary data obtained online through the www.idx.com. Speculation testing in this investigation utilizing various straight relapse examination. The test tool used is Eviews 9. The results of this study indicate that simultaneously Corporate Social Responsibility, audit committee and financial performance have a positive and significant effect on firm value. Partially, Corporate Social Responsibility has a negative and insignificant effect on firm value, while the audit committee and financial performance have a negative and significant effect on firm value.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM : Pada Perusahaan Indeks LQ-45 yang Terdaftar di Bursa Efek Indonesia Widya Lestari; Zulfa Rosharlianti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.166

Abstract

This study aims to determine and empirically prove the effect of net income and operating cash flow on stock returns in LQ-45 Index Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The LQ-45 Index Company is one of the stock indexes consisting of 45 companies with good fundamentals and corporate liquidity. This type of research is quantitative research. The population in this study are all LQ-45 Index Companies listed on the Indonesia Stock Exchange in 2017-2021 as many as 45 companies (observations in 2021). The sample selection method selected was purposive sampling and obtained a sample of 13 companies with a period of 5 years of research, so the observation data were 65 data. The results of the study simultaneously state that net income and operating cash flow have a significant effect on stock returns. The results of the study partially stated that net income had no effect on stock returns and operating cash flow had no effect on stock returns