Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

2.475

P-Index

This Author published in this journals

All Journal Prosiding PESAT Profita : Komunikasi Ilmiah dan Perpajakan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Equity JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Accounting and Finance Management (JAFM) E-Amal: Jurnal Pengabdian Kepada Masyarakat

Lidya Primta Surbakti

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 4030800

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

PELATIHAN PENGENALAN AKUNTANSI BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Lidya Primta Surbakti; Agus Maulana; Aniek Wijayanti
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 2 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The purpose of this community service activity is to provide training to MSME actors to be able to recognize how to record their business accounting. With this accounting knowledge, MSME actors can make financial reports of their businesses. With the information presented in the financial statements, it is hoped that MSME actors can better understand how much they have to spend and how much gross profit is in their business so that they can manage and maintain the going concern of their business and can survive this pandemic. The training activities were carried out at the Cipayung sub-district office, East Jakarta. The participants are MSME business actors who are members of the Jakpreneur community, East Jakarta District. This training involved accounting lecturers from UPN Veteran Jakarta and was also assisted by students.

Kinerja Keuangan Pada Perusahaan Sektor Keuangan Di Indonesia Lidya Primta Surbakti; Ekawati Jati Wibawaningsih; Ranti Nugraheni
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 7, No 1 (2022): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Penelitian ini merupakan jenis penelitian kuantitatif dengan memakai data sekunder serta bertujuan untuk mengetahui kinerja perusahaan sektor keuangan dengan tiga indikator kinerja keuangan yaitu BOPO, ROE dan ROA. Sampel dalam penelitian ini terdiri dari 45 perusahaan sektor keuangan baik subsektor perbankan dan subsektor non-perbankan yang terdaftar di Bursa Indonesia dengan periode 2016 -2018. Hasil analisis data dalam penelitian ini menunjukkan bahwa kinerja perusahaan keuangan subsektor nonperbankan lebih baik dari kinerja perusahaan subsektor perbankan dengan indikator ROE dan ROA. Dan hasil lain dari penelitian ini menunjukkan perusahaan nonperbankan mengalami tingkat efisiensi lebih rendah dibandingkan subsektor perbankan yang diukur dengan BOPO

Audit Committee, Financial Condition, and Firm Performance: Empirical Evidence From Indonesia Ekawati Jati Wibawaningsih; Lidya Primta Surbakti
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

This study has examined the characteristics of the audit committee (size, independence, and expertise) in addition to financial Condition (leverage and firm size) in increasing firm performance. The random effect with panel data regression was applied on 309 firm-year observations of the manufacturing companies listed in the Indonesian Stock Exchange (IDX) for the period of 2016 - 2018. Return on Assets was used as the measurement of firm performance. This study’s results show a significant and positive relationship between firm size with performance and a significant negative relationship between leverage and firm performance. However, the findings show no significant relationship between the characteristics of the audit committee and firm performance. The results of this study have implications for investors, regulators, and market participants. Policy makers might use these findings, especially regarding the characteristics of the audit committee and financial conditions, for improving the performance of the companies in Indonesia

Praktik Manajemen Laba Riil Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019 Safira Samsiah; Lidya Primta Surbakti; Subur Subur
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 5 No 2 (2022): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v5i2.1983

Isu manajemen laba sebagai skandal keuangan telah menjadi perhatian publik, khususnya pada tata kelola perusahaan sebagai mekanisme pengendalian internal untuk memastikan kualitas pelaporan keuangan. Penelitian ini betujuan untuk mengetahui hubungan karakteritistik komite audit dan proporsi dewan komisaris wanita untuk menetapkan hubungan antara mekanisme pengendalian internal terhadap manajemen laba riil pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Menggunakan regresi linear berganda untuk menguji hipotesis merupakan penelitian kuantitatif dan data sekunder pada 131 perusahaan sampel. Peneliti mendeteksi manajemen laba riil dengan model Cohen dan Zarowin (2010), karakteristik komite audit dilihat berdasarkan ukuran komite audit, komite audit tenure, dan keahlian komite audit berdasarkan Peraturan Otoritas Jasa Keuangan No.55/PJOK.04/2015. Hasil yang ditemukan adalah ukuran komite audit memiliki pengaruh yang signifikan terhadap manajemen laba riil, namun tidak ditemukan pengaruh yang signifikan antara komite audit tenure dan keahlian komite audit terhadap manajemen laba riil. Selain itu, terdapat pengaruh signifikan proporsi dewan komisaris wanita terhadap manajemen laba riil.

Determinasi Rotasi KAP, Tenur Auditor Dan Kualitas Audit Terhadap Manajemen Laba Novia Amasti; Lidya Primta Surbakti; Edi Warman
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.366

The purpose of this study was to determine the effect of KAP rotation, auditor tenure and audit quality on earnings management. This study also uses leverage, profitability and firm size as control variables. In this study to measure earnings management variables using the Modified Jones Model. the population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples processed was 366 samples. The analytical method used is panel data linear regression analysis with Stata version 13. The results of this test show that KAP rotation and audit quality has no effect on earnings management while auditor tenure has effect on earnings management. Keywords : KAP rotation, auditor tenure, audit quality, and earnings management.

PENDAMPINGAN TENTANG PENCATATAN AKUNTANSI DAN LAPORAN KEUANGAN PESANTREN SESUAI STANDAR AKUNTANSI KEUANGAN Lidya Primta Surbakti; Yeni Elfiza Abbas; Ranti Nugraheni; Ekawati Jati Wibawaningsih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 5: Oktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

This community service activity aims to provide assistance on accounting records and financial reports of Islamic boarding schools according to financial accounting standards. With this assistance, it is hoped that the managers of Islamic boarding schools will gain knowledge about accounting for Islamic boarding schools reporting. With the increased understanding and skills of Islamic boarding school managers, it is hoped that they can implement Islamic boarding school accounting standards or PSAK 45 in maintaining the going concern of Islamic boarding schools. The activity of mentoring the accounting reporting of Islamic boarding schools and carried out at the manager of the "Syukur Al-Amin" Islamic Boarding School in Central Bekasi. The participants of this assistance are the managers of the “Syukur Al-Amin” Islamic boarding school. This assistance is carried out by the collaboration of lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and STIE Swadaya Jakarta lecturer

PENINGKATAN KOMPETENSI SDM SERTA PENDAMPINGAN PERHITUNGAN BIAYA PRODUK DI PONDOK PESANTREN TAHFIDZUL QUR’AN Lidya Primta Surbakti; Ranti Nugraheni; Ekawati Jati Wibawaningsih; Yeni Elfiza Abbas
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.12717

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi siswa dan siswi dengan pelatihan pembuatan donat dan pizza serta pendampingan dalam perhitungan biaya produk tersebut di Pesantren Syukur Al-Amin. Peserta dalam pelatihan dan pendampingan tersebut terdiri dari 17 siswa dan siswi dari Pesantren tersebut. Pentingnya PKM ini dilaksanakan karena latar belakang siswa siswi dari Pesantren ini adalah anak- anak yang tidak mempunyai orang tua dan anak-anak yang dititipkan dikarenakan orang tua mereka yang mempunyai ekonomi lemah, sehingga penting meningkatan kompetensi dari siswa tersebut untuk dapat mendidik mereka untuk memiliki kompetensi dalam mendirikan usaha untuk menunjang kemandirian mereka. PKM ini menggunakan metode pelatihan untuk peningkatan kompetensi serta metode pendampingan untuk melatih pemahaman perhitungan biaya produksi dari siswa pesantren. Dari hasil pelatihan pembuatan donat dan pizza tersebut seluruh peserta dapat mempraktekkannya dengan baik dan dalam pendampingan perhitungan harga pokok produk dari kedua produk tersebut semua siswa dan siswi dapat melakukannya dengan baik. Dengan Pelatihan dan pendampingan ini diharapkan siswa siswi di pesantren tersebut dapat terampil dan mandiri dalam melakukan usaha dalam rangka kemandirian mereka kedepannya.

PENDAMPINGAN IMPLEMENTASI TINDAK LANJUT PP NO. 23 TAHUN 2018 BAGI PELAKU USAHA BERBENTUK KOPERASI, PERSEKUTUAN KOMANDITER, DAN FIRMA BAGI UMKM DI KECAMATAN CIPAYUNG JAKARTA TIMUR Ekawati Jati Wibawaningsih; Lidya Primta Surbakti; Ratna Hindria Dyah Pita Sari; Munasiron Miftah; Ranti Nugraheni
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i2.1592

The purpose of community service activities is to provide assistance for implementation PP No 23 tahun 2018 regarding tax reporting for MSME members. With this assistance, it is hoped that MSME members have knowledge and skill about calculating and reporting taxes for their businesses. With the knowledge and skills of MSMEs, they can calculate how much tax they have to pay, as well as how to report taxation in maintaining the going concern of their business. The training activities were carried out for MSMEs at the Cipayung sub-district office, East Jakarta. The participants of this assistance are members of MSMEs and also Jakpreneur members in East Jakarta District. This assistance is carried out by lecturers from the accounting study program at UPN Veteran Jakarta (UPNVJ) and is also assisted by students UPNVJ.

Co-Authors Agus Maulana Amasti, Novia Aniek Wijayanti Aniek Wijayanti Ayunita Ajengtiyas Saputri Mashuri Dela Benita Ziliwu Ditta Dwi Astuti Edi Warman Edi Warman Ekawati Jati Wibawaningsih Ekawati Jati Wibawaningsih Fais Muta'as Sidiq Hestina Muzdalipatul Farha Khoirul Aswar Miftah, Munasiron Novia Amasti Nurmatias Nurmatias Praptiningsih Praptiningsih Prasetyo Hadi Ranti Nugraheni Ratna Hindria Dyah Pita Sari Retna Sari Safira Samsiah Subur Subur Tasya Karindra Wisnu Julianto Yeni Elfiza Abbas Yeni Elfiza Abbas

Title

Found 18 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 18 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 18 Documents
Search