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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) Jurnal Akuntansi, Perpajakan dan Auditing
Marsellisa Nindito, Marsellisa
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Arts Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Physics Social Sciences Other

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Pemahaman Sistem Akuntansi Pemerintah Untuk Meningkatkan Pertanggungjawaban Keuangan Instansi Anggraini, Ratna; Hasanah, Nuramalia; Indriani, Susi; Arafat, M. Yasser; Nindito, Marsellisa
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.199 KB) | DOI: 10.21009/JPMM.001.1.10

Abstract

The public demand for public transparency causes government accounting to be important. The greater the funds managed by the government the greater the demand for financial accountability as a form of financial transparency in government. The purpose of community service is firstly to understand the understanding of UNJ's financial department employees for the government accounting system, secondly to ensure the socialization of regulatory changes in the financial accountability of the institution is well understood by the finance staff, the third is to find solutions to the limited human resources that understand Accounting system of the financial section in the process of preparing financial statements.Participants attendes this training as many as 26 people, namely the representatives of the Central Finance Staff and Faculty of the State University of Jakarta, the results of the implementation of an understanding of the new government regulations on the preparation of financial statements and increasing the skills of participants in government financial accountability. Kewords: Government Accounting System, Institutional Accountability
Pengaruh Green Competitive Advantage, Green Innovation dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ilyas Nur Imam; Nindito, Marsellisa; Gurendrawati, Etty
Jurnal Wahana Akuntansi Vol 19 No 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.029

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis green competitive advantage, green innovation dan ukuran perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan sumber data sekunder yang berasal dari laporan tahunan perusahaan dan laporan keberlanjutan perusahaan pada sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2021-2022. Dengan teknik pengambilan sampel purposive sampling, didapatkan total sampel akhir sebanyak 64 perusahaan, sehingga total data observasi selama tahun 2021-2022 sebanyak 128 data. Adapun teknik analisis yang digunakan yaitu analisis regresi data panel dengan menggunakan software Econometric Views 13. Hasil penelitian ini membuktikan bahwa green competitive advantage dan green innovation berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Perusahaan yang mempunyai proses produksi dan produk yang mendukung inovasi hijau akan meningkatkan nilai perusahaan. Maka penelitian ini membuktikan dan memberikan informasi bagi pihak manajemen perusahaan serta masyarakat bahwa terdapat banyak faktor yang dapat mempengaruhi peningkatan nilai perusahaan.
APLIKASI KALKULATOR GIZI UNTUK MENINGKATKAN DAYA SAING DAN MUTU USAHA BOGA Faslah, Roni; Noviarini, Diena; Nindito, Marsellisa; Wibowo, Setyo Ferry; Parimitha, Widya; Singal, Anna Maurina; Yamani, Akhmad
PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) Vol 12 (2024): PROSIDING SEMINAR NASIONAL FISIKA (E-JOURNAL) SNF2023
Publisher : Program Studi Pendidikan Fisika dan Program Studi Fisika Universitas Negeri Jakarta, LPPM Universitas Negeri Jakarta, HFI Jakarta, HFI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/03.1201.FA24

Abstract

Abstrak Pengabdian masyarakat ini ditujukan untuk meningkatkan daya saing produk UMKM Usaha Boga Katering yang ada di wilayah Kota Depok dengan menggunakan aplikasi Kalkulator Gizi yang dapat diterapkan secara mudah oleh pengusaha Boga tersebut. Aplikasi Kalkulator Gizi menyimpan basis data kandungan asupan menu makanan yang disajikan atau ditawarkan oleh pengusaha sesuai yang dicanangkan oleh pemerintah pada Hari Gizi Nasional yang jatuh pada tanggal 25 Januari setiap tahunnya. Terdapat basis data mengenai 5 zat gizi yang seyogyanya terdapat dalam suatu menu makanan yang harus dipenuhi agar tubuh menjadi sehat yaitu adanya kandungan karbohidrat, lemak, kalsium, zat besi, vitamin dan mineral. Variasi menu yang dapat dipilih oleh pelanggan Usaha Boga Katering dapat dihitung kandungan kalorinya yaitu untuk orang dewasa perempuan sekitar 1700-2200 kalori per harinya dan orang dewasa laki-laki sekitar 2400-2800 kalori (Putu, 2017). Kebutuhan gizi yang seimbang pada orang dewasa atau pelanggan usaha boga katering perlu dijaga untuk menghindari terjadinya gangguan penyakit metabolisme pada tubuh sesuai kebutuhan tubuh dan perlu dijaga juga tidak terjadi kelebihan kalori pada makanan yang dapat menyebabkan kelebihan berat badan diluar berat badan ideal orang dewasa dan penyakit obesitas. Dalam mengimplementasikan rancangan aplikasi kalkulator gizi metode yang digunakan adalah studi kepustakaan, metode analisis dengan diagram fishbone dan metode perancangan aplikasi kalkulator gizi menggunakan Multi Platform berbasis Mobile. Metode analisis berupa action research ditujukan untuk meneliti tantangan rancangan yang dihadapi Dinas Pemberdayaan Perempuan, Perlindungan Anak, Pengendalian Penduduk Dan Keluarga Berencana dalam memberdayakan usaha boga catering di wilayah Kota Depok yang memiliki pedoman asupan gizi seimbang dalam memasarkan produk boga kateringnya dan memenuhi standar baku antropometri World Health Organization Nasional Center for Health Statistics (Sukirman, 2000). Kemudian secara formal standar ini ditetapkan penggunaannya dengan Keputusan Menteri Gizi Republik Indonesia Nomor: 920/Menkes/SK/VIII/2002. Hasil yang ingin dicapai dari kegiatan pengabdian masyarakat tahun pertama adalah berhasilnya pelatihan aplikasi kalkulator gizi bagi pengusaha Boga catering di Kota Depok dan publikasinya dalam jurnal nasional terindeks Google Scholar dan Aplikasi Kalkulator Gizi yang bersertifikat HAKI. Kata-kata kunci: WHO, HAKI Aplikasi Kalkulator Gizi, asupan gizi, Google Scholar. Abstract This community service is aimed at increasing the competitiveness of MSME Catering Business products in the Depok City area by using the Nutrition Calculator application which can be applied easily by these catering entrepreneurs. The Nutrition Calculator application maintains a database of the content of food menu intake served or offered by employers according to what was proclaimed by the government on National Nutrition Day which falls on January 25 each year. There is a database of 5 nutrients that should be contained in a diet that must be met for the body to be healthy, namely the content of carbohydrates, fats, calcium, iron, vitamins and minerals. The variety of menus that can be chosen by catering business customers can be calculated for the calorie content, namely for adult women around 1700-2200 calories per day and for adult men around 2400-2800 calories (Putu, 2017). Balanced nutritional needs for adults or catering business customers need to be maintained to avoid the occurrence of metabolic disorders in the body according to the body's needs and it is also necessary to guard against excess calories in food which can cause overweight beyond the ideal body weight of adults and obesity. In implementing the design of the nutrition calculator application the method used is library research, the analysis method with fishbone diagrams and the nutritional calculator application design method using a Mobile-based Multi Platform. The analytical method in the form of action research is aimed at examining the design challenges faced by the Office of Women's Empowerment, Child Protection, Population Control and Family Planning in empowering catering businesses in the Depok City area which have guidelines for balanced nutritional intake in marketing their catering products and meet World anthropometric standards. Health Organization National Center for Health Statistics (Sukirman, 2000). Then formally this standard was determined for its use by Decree of the Minister of Nutrition of the Republic of Indonesia Number: 920/Menkes/SK/VIII/2002. The results to be achieved from the first year's community service activities are the successful training in the nutrition calculator application for catering entrepreneurs in Depok City and its publication in Sinta indexed national journals and national training in the second year to increase the competitiveness of the catering business in Indonesia by publishing it in journals. Scopus indexed international and IPR- certified Nutrition Calculator Application. Keywords: WHO, Intellectual Property Rights Nutrition Calculator Application, nutritional intake, Google Scholar.
Does Board Diversity Affect Company Value? Zakaria, Adam; Nindito, Marsellisa; Nasution, Hafifah; Khairunnisa, Hera; Siregar, M. Edo S.
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5516

Abstract

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516
Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing Novia; Nindito, Marsellisa; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.10

Abstract

This study aims to examine whether there is an influence of professional commitment, personal cost, and gender on whistlenlowing intention. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 41 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study prove empirically that personal cost have a positive significant effect on whistleblowing intention. Meanwhile professional commitment and gender have no effect on whistleblowing intention
Pengaruh Profitabilitas, Risiko Perusahaan, dan Ukuran Perusahaan Terhadap Audit Fee Rahman, Muhammad Hafizur; Musyaffi, Ayatulloh Michael; Nindito, Marsellisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.06

Abstract

This study aims to explore the relationships that exist between audit fees and corporate risk, profitability, and firm size. The dependent variable is the audit fee as measured by its natural logarithm. Then, for independent variables, business size is determined by taking the natural logarithm of total assets, firm risk is computed by dividing total liabilities by total equity, and profitability is evaluated by dividing net profit by sales, or net profit margin. This analysis makes use of secondary data from a population of manufacturing sector enterprises that registered on the IDX between 2020 and 2022. The sample was selected through purposeful sampling, which produced forty-three enterprises. Eviews 13 was used in the panel data regression analysis method used in this investigation. According to this study, profitability has a detrimental effect on audit fees. Consequently, company risk has no beneficial effect on audit fees. Then, audit fees are positively impacted by the company's size.
Pengaruh Kepemilikan Institusional, Kepemilikan Asing, Ukuran Perusahaan, dan Leverage Terhadap Pemilihan Auditor Eksternal Warokka, Ribka Remita; Nindito, Marsellisa; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.09

Abstract

Tujuan dalam penelitian ini ialah untuk mengetahui pengaruh kepemilikan institusional, kepemilikan asing, ukuran perusahaan, dan leverage terhadap pemilihan auditor eksternal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan dengan pendekatan kuantitatif dan teknik purposive sampling, sehingga memeroleh 55 perusahaan sebagai sampel atau 165 data observasi selama periode penelitian. Teknik analasis data pada penelitian ini ialah analisis regresi logistik serta data diolah menggunakan software IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing dan ukuran perusahaan berpengaruh positif terhadap pemilihan auditor eksternal. Sedangkan kepemilikan institusional dan leverage tidak berpengaruh terhadap pemilihan auditor eksternal. Berdasarkan temuan tersebut, rekomendasi untuk penelitian selanjutnya adalah, memperluas dan meningkatkan objek atau sampel penelitian, menambahkan tahun pengamatan, meggunakan proksi lain untuk mengukur pemilihan auditor eksternal serta mempertimbangkan penambahan variabel lain yang juga berpotensi mempengaruhi pemilihan auditor eksternal.
Peran Spesialisasi Industri Auditor dalam Memoderasi Pengaruh Audit Tenure dan Ukuran KAP terhadap Audit Report Lag Misnawati; Nindito, Marsellisa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 3 (2024): (Fortcoming) Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.12

Abstract

This study aims to determine the role of auditor industry specialization in directing the impact of audit tenure and size of Public Accounting Firm on audit report lag. Sampling was carried out with the aim of purposive sampling. Panel data regression analysis was used to test the hypothesis, and the sample size included 30 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023 with outlier data. Based on the findings of this study, audit report lag is significantly affected by auditor industry specialization and tenure, but not by the size of the Public Accounting Firm. While auditor industry specialization does not moderate the effect of Public Accounting Firm size on audit report lag, it does moderate the effect of audit tenure on audit report lag.
Pengaruh Debt Default, Financial Distress, dan Auditor Switching Terhadap Penerimaan Opini Audit Going Concern Lathifa, Nisrina Della; Nindito, Marsellisa; Yusuf, Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 3 (2024): (Fortcoming) Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.03

Abstract

Researching infrastructure companies traded on the Indonesia Stock Exchange (BEI) in 2022 and 2023, this research will examine the impact of debt default, financial distress, and auditor switching on the approval of going concern audit opinions. A quantitative technique based on descriptive methodology was used in this investigation. Using IBM SPSS Version 29, this research used logistic regression analysis as its data analysis technique. This study found that the acceptance of going concern audit opinions is substantially affected solely by financial distress. There were no notable results from the debt default and auditor switching.
Co-Authors Diena Noviarini Etty Gurendrawati, Etty Ilyas Nur Imam Khairunnisa, Hera Lathifa, Nisrina Della M. Yasser Arafat, M. Yasser Misnawati Muhammad Yusuf Musyaffi, Ayatulloh Michael Nasution, Hafifah Novia Nuramalia Hasanah Parimitha, Widya Rahman, Muhammad Hafizur Ratna Anggraini Roni Faslah Setyo Ferry Wibowo Singal, Anna Maurina Siregar, M. Edo S. Susi Indriani, Susi Warokka, Ribka Remita YAMANI, AKHMAD Zakaria, Adam