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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Ekonomi Jurnal Inovasi Masyarakat
Rini Susiani
Universitas Widyatama
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Kewirausahaan Dan Laporan Tanggung Jawab BUMDes/UMKM Kabupaten Ciwidey, Cicalengka, Lembang Paulus Sugianto Yusuf; Rini Susiani; Andhika Ligar Hardika; Syafdinal Syafdinal; Supriyanto Ilyas
Jurnal Inovasi Masyarakat Vol. 2 No. 1 (2022): Jurnal Inovasi Masyarakat
Publisher : LP2M Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.213 KB) | DOI: 10.33197/jim.vol2.iss1.2022.867

Abstract

Universitas Widyatama bekerja sama dengan kepala Gerakan Nusantara Hijau pada Kecamatan Cicalengka, Ciwidey dan Lembang untuk memberikan pelatihan dan pendampingan kepada para pendamping yang tersebar di seluruh Kecamatan Cicalengka, Ciwidey dan Lembang untuk mendapatkan bekal pengetahuan dan keterampilan sehingga dalam memberikan pengarahan dan pendampingan pada UMKM di bawah pengawasannya dapat memberikan saran yang tepat dan dapat membantu memecahkan masalah yang dihadapi para pelaku bisnis, yang pada umumnya berpendidikan rendah dan tidak mempunyai keahlian yang memadai
Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Bandung) Sendie Nur Hidayat; Rini Susiani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5251

Abstract

This study aims to determine and analyze the effect of auditor independence and competence on audit quality at Public Accounting Firms in Bandung. This study data was obtained by distributing questionnaires to 45 respondents using the quota sampling technique, which is part of Non-probability Sampling. Respondents in this study were auditors at the Public Accounting Firm in Bandung. The analysis technique used in this research is the classical assumption test, multiple linear regression, and hypothesis testing. The results showed that independence has a positive but insignificant effect on audit quality, competence has a positive and significant effect on audit quality, and independence and competence simultaneously have a significant effect on audit quality. Keywords: Independence, Competence, Audit Quality
PEMAHAMAN SISTEM INFORMASI UNTUK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KECAMATAN BALUBUR LIMBANGAN Andhika Ligar Hardika; Paulus Sugianto Yusuf; Rini Susiani; Supriyanto Ilyas; Syafdinal Syafdinal
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.v4i2.12853

Abstract

Sistem informasi akuntansi merupakan kumpulan sumber daya, seperti manusia dan peralatan, yang dirancang untuk mengubah data keuangan dan data lainnya ke dalam informasi. Kehadiran sistem informasi akuntansi menjadi sarana untuk menyusun berbagai laporan yang diperlukan oleh usaha mikro kecil dan menengah (UMKM). Kegiatan pengabdian kepada masyarakat ini memberikan pengetahuan bagaimana penggunaan sistem informasi akuntansi untuk UMKM di Kecamatan Balubur Limbangan. Pelaksanaan kegiatan dilakukan dengan menggunakan metode ceramah, tutorial, dan diskusi. Sasaran yang dipilih merupakan pelaku UMKM di Kecamatan Balubur Limbangan yang memiliki usaha yang beragam (sandang, pangan dan kerajinan umum) sebanyak 25 orang. Hasil pengabdian masyarakat ini menunjukkan bahwa sebagian besar pelaku UMKM di Kecamatan Balubur limbangan tidak pernah melakukan pencatatan untuk setiap transaksi kegiatan usaha yang terjadi. Kegiatan pengabdian masyarakat berupa pelatihan sistem informasi akuntansi untuk UMKM ini membantu dalam membuka wawasan dan menambah ilmu pengetahuan para pelaku UMKM di Kecamatan Balubur Limbangan untuk mulai menggunakan sistem informasi akuntansi dalam kegiatan usahanya, minimal manual yang paling sederhana
THE EFFECT OF AUDIT TENURE AND CLIENT COMPANY SIZE ON AUDIT QUALITY Yoelanda Asri Sitohang; Rini Susiani
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to find empirical evidence regarding the factors that influence audit quality in companies in Indonesia. The population in this study are 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample selection method used purposive sampling, with a total sample of 11 companies. The data analysis method in this study uses multiple linear regression. The results of this study prove that audit tenure has no significant effect on audit quality, and the size of the client company has a significant effect on audit quality. Simultaneously audit tenure and firm size affect audit quality.
ASSET MANAGEMENT STRATEGY FOR VILLAGE OWNED COMPANIES IN THE FRAMEWORK OF INCREASING VILLAGE REVENUE Andhika Ligar Hardika; Paulus Sugianto Yusuf; Rini Susiani; Supriyanto Ilyas; Syafdinal Syafdinal
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This research aims to succeed in village development by increasing village income. Describe how Village Owned Enterprises carry out that asset management strategy in increasing village income. By explaining the inhibiting factors for the development of Village-Owned Enterprises in running their business and providing solutions in the form of strategies to develop Village-Owned Enterprises, the asset management strategy implemented includes observing the environment, preparing strategies, implementing strategies, and evaluating or controlling. The method used in this study is a qualitative method with a descriptive approach through interviews. The research results obtained are Village Owned Enterprises experiencing several problems, namely the level of public awareness, access to capital, marketing, and human resources. Some of the strategies implemented are outreach to the public to increase awareness, increase and optimize business profit results with strengthened financial reports to convince borrowers of capital, cooperate with outsiders, and provide training to improve human resource performance.
Faktor - Faktor yang Mempengaruhi Opini Audit Rini Susiani; Andhika Ligar Hardika; Paulus Sugianto Yusuf; Supriyanto Ilyas; Syafdinal; Lilis Maryanti
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.764

Abstract

Tujuan penelitian ini untuk menemukan bukti empiris mengenai faktor-faktor yang mempengaruhi Opini Audit pada Kantor Akuntan Publik di Bandung dan Jakarta. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di KAP yang berada di Bandung dan Jakarta. Jumlah Populasi dalam penelitian ini adalah 59 KAP berafiliasi (54 KAP Jakarta dan 5 KAP Bandung). Jenis data yang digunakan data primer berupa jawaban atas kuesioner kepada auditor KAP di Bandung dan Jakarta. Metode penentuan sampel menggunakan metode convenience sampling dan diolah dengan menggunakan analisis regresi linear berganda melalui program perangkat lunak SPSS 25,0. Hasil penelitian menunjukkan bahwa variabel pengalaman auditor dan profesionalisme tidak berpengaruh terhadap opini audit, sedangkan etika audit berpengaruh terhadap opini audit. Secara simultan pengalaman auditor, profesionalisme dan etika audit berpengaruh terhadap opini audit
THE EFFECT OF COMPANY PROFITABILITY AND SUSTAINABILITY REPORT DISCLOSURE ON INVESTOR REACTION (State-Owned Companies Listed On Indonesia Stock Exchange for The Period 2017-2021) Rosa Fitriana; Syafdinal Syafdinal; Rini Susiani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10640

Abstract

Researchers are interested in examining the topic of how investors react to corporate sustainability disclosure information and company profitability which then becomes a direct driving factor related to investor reactions as the topic under study. The extent of corporate sustainability report disclosure is an increasingly common discourse in the business world in Indonesia, where this phenomenon is triggered by the increasingly globalized trend regarding corporate sustainability practices in business. Research on investor reactions as influenced by corporate profitability and the extent of sustainability report disclosure has produced different findings. The sample in this study is state-owned companies in Indonesia listed on the Indonesia Stock Exchange in 2017-2022 whose annual reports contain corporate sustainability activities and can be accessed through the IDX website, using purposive sampling technique. The analysis technique used in this study is descriptive analysis to provide an overview of the research variables and multiple regression analysis to determine the effect of profitability and corporate sustainability disclosures on investor reactions.
Co-Authors Andhika Ligar Hardika Lilis Maryanti Paulus Sugianto Yusuf Rosa Fitriana Sendie Nur Hidayat Supriyanto Ilyas Syafdinal Syafdinal Syafdinal Yoelanda Asri Sitohang