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All Journal Yumary: Jurnal Pengabdian kepada Masyarakat Journal Social Science And Technology For Community Service Jurnal Akuntansi dan Keuangan (JAK)
Dewi Sukmasari
Universitas Lampung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Dimas Rijalul Fanny; Ratna Septiyanti; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.582 KB) | DOI: 10.23960/jak.v24i1.114

Abstract

This study aims to examine the factors that affect audit delay of financial reports on the manufacturing companies listed in the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability and firm size as the independent variables while audit delay as the dependent variable. Audit delay measured from the year of closure years of the book to the date issued the audit report. The sample in this research was secondary data and selected by using purposive sampling method consisting of 246 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports consistently in the period 2013-2015. The analysis method of this research used multiple regression analysis. The result of this research showed that profitability and firm size had negative influence to audit delay. Meanwhile solvability did not have any effect to audit delay.
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR Kurnia Putri; Fitra Dharma; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.192 KB) | DOI: 10.23960/jak.v25i2.253

Abstract

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.
Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing Dewi Sukmasari; Yenni Agustina; Agrianti Agrianti; Susi Sarumpaet
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.109

Abstract

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price
PENDAMPINGAN KEMITRAAN UMKM GO DIGITAL BAGI NEW ENTREPRENEUR MAKE-UP ARTIST DI DESA WAY HUI Niken Kusumawardani; Dewi Sukmasari; Dwiyana Habsary; Susi Sarumpaet
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 2 (2022): Volume 3, Nomor 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i2.2236

Abstract

MSMEs go digital is a government program as an effort to save MSMEs during the Covid-19 pandemic. This program is an effort to market MSME products through digital platforms, one of which is through social media. The increase in social media users from year to year plus the pandemic period increasingly encourages a drastic increase, this is what provides opportunities for MSME actors. The Make-Up Artist (MUA) is one of those affected by the social restriction policy during the pandemic, but this business is very promising among millennials and generation Z. For this reason, this service activity is carried out as a means of mentoring and empowering young entrepreneurs pioneering ( new entrepreneur) in achieving optimal promotions digitally, providing convenience, cost efficiency, and being able to reach consumers. Furthermore, this activity also helps new entrepreneurs in determining digital personal branding. The results of this activity are participants' understanding of the promotion of MUA's products and services through social media, personal branding and marketing development through Instagram promotions and also to build a network of groups or associations of young Make-Up Artist entrepreneurs.
Co-Authors Agrianti Agrianti Dharma, Fitra Dimas Rijalul Fanny Dwiyana Habsary Kurnia Putri Niken Kusumawardani Ratna Septiyanti Susi Sarumpaet yenni agustina