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Peran Kualitas Audit dalam Memoderasi Pengaruh Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Audit Delay
DHARMA EKONOMI
Vol 32
, No 2
(2025)
This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institut...
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Peningkatan Literasi Akademik melalui Pendampingan Penulisan Karya Ilmiah di Pondok Pesantren Kharisma Haromain
Sudaryono, Eko Arief
; Sutopo, Bambang
; Sulardi, Sulardi
; Kurniasih, Lulus
; Widarjo, Wahyu
; Adiati, Arum Kusumaningdyah
; Kurniawati, Estetika Mutiaranisa
; Chayati, Nur
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 2
(2025)
Pondok pesantren memiliki peran strategis dalam membentuk karakter dan meningkatkan kualitas pendidikan santri. Di tengah arus globalisasi dan perkembangan teknologi, kemampuan menulis ilmiah menjadi keterampilan penting untuk melanjutkan studi maupun memasuki dunia kerja profesional. Namun, mahasantri di Ma’had ‘Aly Kharisma Haromain masih menghadapi keterbatasan karena belum tersedianya modul terpadu yang mencakup metodologi penelitian, teknik penulisan, dan etika publikasi Islami. Kondisi ini...
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Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The...
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Pengembangan dan Komersialisasi Desain Produk Aksesoris Interior Berbahan Baku Kain Perca Sebagai Upaya Meningkatkan Komersialisasi Usaha Bank Sampah Gulon Asri
Rohadatul 'Aisy, Nadhifia Iryadini
; Alimin, Nurhayatu Nufut
; Putri Novitabella, Trisna Dwi
; Pradini Priliana, Silmi Cahya
; Safi’i, Wisnu imam
; Pramesti, Sharfina Djati
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 9
, No 1
(2025)
The service activity is a continuation of the previous service activity, which is almost entering the final stage of efforts to commercialize Gulon Asri waste bank products. This service activity consists of material delivery activities and product making workshop activities along with recording video tutorials of the products being worked on. At this stage, waste bank women are taught to make video tutorials which can be used as a means of education about recycling fabric waste as well as a pro...
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Efisiensi Proses Pelaporan Keuangan yang dimediasi Digitaliasi Akuntansi terhadap Akurasi Laporan Keuangan UMKM Kota Semarang
JURNAL EKONOMI MANAJEMEN AKUNTANSI
Vol 31
, No 1
(2025)
The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This...
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Penerapan Green Economy Terhadap Peningkatan Sustainable Development Goals (SDGs) pada Industri Fashion Halal di Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 4
(2024)
Lifestyle and fashion have become an inseparable part of modern society. Excessive public consumption of apparel products causes clothing manufacturers to speed up their production performance. The production and consumption processes of society are primarily the cause of much of the natural damage caused. Where the waste from the fabric/textile dyeing production process from upstream to downstream is not managed properly, as is the disposal of worn-out apparel and is not managed responsibly. Ec...
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Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Perbankan Pada Bank Umum Yang Terdaftar Di BEI Periode 2018-2022
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to evaluate and study how Non-Performing Loan (NPL), Third Party Funds (TPF), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Costs to Operating Income (BOPO) affect credit distribution. Quantitative research uses secondary data from the financial statements of banking service companies listed on the Indonesia Stock Exchange in 2018–2022. A sample of 235 companies was collected through a purposive sampling method. Data was processed using the...
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1 Sitasi
PENDAMPINGAN PENGEMBANGAN DAN KOMERSIALISASI PRODUK INTERIOR BERBAHAN BAKU LIMBAH KAIN DI BANK SAMPAH GULON ASRI, JEBRES, SURAKARTA
Alimin, Nurhayatu Nufut
; Nadim, Nadim
; Adisa, Hikmah Pra
; Murni, Endri Sintiana
; Purwandaru, Pandu
; Sulistyono, If Bambang
; Mulyono, Ambar
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 8
, No 2
(2024)
The trend of thrifting has exacerbated the problem of fabric waste in Indonesia. Therefore, sustainable efforts are needed, such as activating fabric waste processing activities in the community. The Gulon Asri Jebres waste bank is a place for community service activities carried out by the UNS interior design study program to develop interior products that have more value for fabric waste materials. This community service activity emphasizes the development of interior product designs made from...
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Peningkatkan Literasi Keuangan dan Transparansi Yayasan melalui Sistem Informasi Terintegrasi
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 8
, No 2
(2024)
A foundation is a non-profit organization operating in the fields of religion and education, with its primary funding coming from public donations in the form of alms and charity. Although it is not intended to generate profit, a foundation must still address financial aspects and prepare financial reports in accordance with applicable standards to ensure accountability to the public. Good financial management involves budgeting, cash flow management, expense oversight, transparent financial rep...
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A Mobile App Development for E-Waste Management in Bahrain (Athar)
Journal of Computing Theories and Applications
Vol 2
, No 2
(2024)
Bahrain still suffers from electronic solid waste annually due to ineffective waste disposal management. Compared to other Gulf Cooperation Council (GCC) countries, Bahrain generates the largest waste quantity per person, approximately 1.2 to 1.8 million tons of hazardous waste annually. Therefore, the present research article aims to manage the e-waste discarding mitigation by arranging the waste collection, presenting it for sale/purchase/donation (C2C, C2B, B2G), and organizing the waste...
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