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All Journal KEUNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Inovasi Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan
Dea Annisa
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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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"/
Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan Wiwit Irawati; Dea Annisa; Erika Astriani Aprilia; Tri Utami; Dila Angraini
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3700

Abstract

Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords
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.
Pengaruh Financial Distress, Pergantian Auditor dan Manajemen Laba terhadap Audit Delay Afifah Pujiyanti Romli; Dea Annisa
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.9846

Abstract

This study aims to determine the influence of financial distress, auditor turnover and earnings management on audit delay in Mining Sector companies listed on the Indonesia Stock Exchange (2017-2019). This type of research is quantitative. The sample was selected based on the purposive sampling method, so that the samples obtained were 42 companies. The data analysis technique used is multiple linear regression analysis, with data processing using the SPSS 25.0 for window program. The results showed that simultaneously the variable financial distress, auditor turnover and earnings management have an effect on audit delay. Meanwhile, partially financial distress, auditor turnover and earnings management have an effect on audit delay Keywords: Financial Distress, Auditor Change, Earnings Management, Audit Delay
Pengaruh Financial Distress, Rentabilitas, Pertumbuhan Perusahaan dan Opini Audit terhadap Pergantian Auditor Hilmah Anggraini; Dea Annisa; Dila Angraini; Wiwit Irawati; Tri Utami
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12619

Abstract

This review intends to look at and decide the impact of financial distress, profitability, company growth and audit opinion. This exploration was directed on real estate and property listed on the Indonesia Stock Trade-in 2014-2018. The example in this review utilized the purposive testing technique. This kind of exploration is quantitative with quantitative expressive techniques, gotten 29 organizations that are utilized as examination tests with perceptions for 5 (five) a long time, so the complete perceptions are 145 fiscal summaries that have been reviewed and audited. The insightful strategy utilized is illustrative measurements, information quality test, and speculation testing with an importance level of 5%. In the aftereffects of this review, monetary trouble and friends development showed no impact on evaluator turnover, while profitability, audit opinion assessment showed an impact on auditor turnover. Keywords: financial distress, profitability, company growth, audit opinion, auditor turnover
The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Dea Annisa; Tri Utami; Dila Angraini
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
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.
Understanding taxpayer's compliance on E-Commerce Wiwit Irawati; Rendy Rendy; Dila Angraini; Dea Annisa; Tri Utami
Jurnal Inovasi Ekonomi Vol. 6 No. 02 (2021): August (Special issue on 10th Anniversary, Center for Economics, Business and
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i02.14877

Abstract

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.
Parenting Ekonomi: Edukasi Finansial Bagi Anak Usia Dini Erika Astriani Aprilia; Dea Annisa; Nurbaeti Nurbaeti
Abdimisi Vol 3, No 2 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i2.23701

Abstract

Parents are the first source who must introduce children to how to manage finances well. The importance of financial literacy education in children, how to instill effective financial literacy values in children, and the role of families and schools to instill financial literacy educational values in children need to be narrated back to the community. This community service is carried out to recitation mothers in the West Pamulang area, totaling approximately 40 people with the implementation method in the form of counseling or lectures, and discussions. The results of PKM activities obtained data that most of the participants had not provided financial education for their children. After participating in this activity, participants have learned the tips and efforts in educating the values of financial literacy to their children from an early age.
Co-Authors Afifah Pujiyanti Romli Dila Angraini Dila Angraini Erika Astriani Aprilia Halasanni Agustina Pardede Hilmah Anggraini Lukita Wahyu Kristiana Muhamad Amarrulloh Novi Akhsani Nurbaeti Nurbaeti Rendy Rendy RIZKA AMALIA Siti Nur Fatimah Tri Utami Tri Utami Wiwit Irawati Wiwit Irawati Zulfa Rosharlianti