bluuebunny/crossref_metadata_2025 huggingface dataset:
Audit Kepatuhan 2 Menilaian Kontrol Internal dalam Studi Literatur
Authors: Gilbert Alexander Hendrik Sipahelut  , Tri Ratnawati
Published: August 2024

Internal audit is a series of processes and techniques in which employees within a company seek certainty about the accuracy of financial information and the course of operations in accordance with what has been determined. Besides increasing the reliability of information and ensuring compliance with management policies, the scope of work of internal audit also includes protection of company assets and assessment of whether resources have been carried out economically and efficiently. Thus it is very clear that internal audit has become a dominant tool for company leaders to monitor and oversee the course of the company's operational activities. Moreover, internal examiners (supervisors) certainly know more about all policies, procedures and various company issues in more detail than external examiners (public accountants).
PENGARUH PENGETAHUAN PRODUK DAN LIFESTYLE TERHADAP MINAT BELI PRODUK CREAM GLOW & LOVELY DI KOTA BIMA
Authors: Nurul Magfirah  , Kartin Aprianti
Published: August 2024

This study aims to determine the effect of product knowledge and lifestyle on purchase intention of cream glow & lovely in Bima City. The approach used in this research is using an associative approach. The sample in this study was 96 respondents. The data collection techniques used were observation, questionnaires, and literature study. Data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that product knowledge (X1) and lifestyle (X2) partially and simultaneously have a significant effect on the interest in buying cream glow & lovely products in Bima City with an effect of 56.8%.
Faktor-faktor yang mempengaruhi Profitabilitas Perusahaan : Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, Perputaran Aset Tetap dan Perputaran Piutang
Authors: Denisa Salsabila Viyanis  , Adira Oktaviani Tita Nurjanah  , Khalisa Fahira  , Avivah Shafa Nada  , Tri Yulaeli
Published: August 2024

Company Profitability is the company's ability to generate profit or profit. Profitability is the net result of various management policies and decisions. Profitability will provide the final answer about the effectiveness of company managers and provide an overview of the effectiveness of company management. Profitability can be interpreted as the company's ability to generate profits. According to R. Agus Sartono (2001: 122) profitability is the company's ability to earn profits in relation to sales, total assets and own capital. The company considers that the problem of profitability is more important regarding company profits, where companies that have large profits cannot reflect that the company operates efficiently. To assess the profitability of the company using solvency, current ratio and turnover receivables. This article reviews the factors that affect company profitability, namely: Working Capital Turnover, Cash Turnover, Inventory Turnover, Fixed Asset Turnover and Accounts Receivable Turnover in a study of financial management literature. The purpose of writing an article is to build a hypothesis on these variables so that they can be used for further research. The results of this review article are: Working Capital Turnover has an effect on Company Profitability, Cash Turnover has an effect on Company Profitability, Inventory Turnover has an effect on Company Profitability, Fixed Asset Turnover has an effect on Company Profitability and Accounts Receivable Turnover has an effect on Company Profitability
Pengaruh Metacognition, Motivation, Dan Behavior Terhadap Hasil Belajar Metode Perkuliahan Daring Selama Pandemi Covid-19 (Studi Pada Mahasiswa Akuntansi Kota Bandar Lampung)
Authors: Shafa Alana Chrisman  , Agus Zahron Idris
Published: August 2024

The purpose of this research is to examine and analyze the effect of covid-19 pandemic on metacognition, motivation, and behavior in students performance. This research was conducted with accounting students from Bandar Lampung as subjects. The type of research in this study is quantitative data using tabulation results from questionnaires. The population in this study were accounting students at Lampung University, Bandar Lampung University, and Teknokrat University in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling approach and obtained 225 respondents. Methods of data collection using questionnaires Analysis of the research data using SPSS as a calculation tool. The results of the study show that COVID-19 has an effect on the metacognition, motivation, and behavior of accounting students in Bandar Lampung.
Optimalisasi Kinerja Dosen Berbasis Quality Of Work Life
Authors: Nindya Faradiba  , Adya Hermawati  , Soedjono Soedjono
Published: August 2024

This study aims to determine the effect of Quality of Work Life on Lecturer Performance through strengthening Organizational Commitment. The population in this study were all lecturers working at Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. The sampling technique used in this study is Nonprobability Sampling with a total of 71 respondents and the data is processed through Smart Partial Least Square (PLS) software.
The results of this study indicate that the better the Quality of Work Life, the more it will contribute to the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. Likewise with the Quality of Work Life which is getting better it will contribute to the organizational commitment of lecturers. It was also found in this study that organizational commitment which was still low could not contribute to improving the lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang. And organizational commitment has not been able to play a role in mediating the relationship between Quality of Work Life and lecturer performance of Insitut Teknologi Sains dan Kesehatan RS dr. Soepraoen Malang.
Peranan Koperasi Simpan Pinjam Kopdit Sube Huter Nita Dalam Mendukung Permodalan Usaha Mikro Kecil Dan Menengah Di Kecamatan Nita
Authors: Benediktus Ricky Moan  , Wihelmina Mitan  , Paulus Libu Lamawitak
Published: August 2024

The aim of this study was to identify and explain the role of the Sube Huter Kopdit Savings and Loans Cooperative in supporting micro, small and medium enterprises in Nita District. This study uses a qualitative descriptive analysis approach. Qualitative data types. Sources of data used in this study are primary data and secondary data. Data collection techniques were carried out by means of observation, interviews and documentation. The number of informants in this study were 7 people consisting of 1 KSP Kopdit Sube Huter employee and 6 MSME actors. The results showed that KSP Kopdit Sube Huter has a role in supporting capital for micro, small and medium enterprises as a means of providing funds and financial facilitators, but KSP Kopdit Sube Huter has not carried out marketing as a marketing facilitator.
Kinerja Manajerial Mempengaruhi Akuntabilitas Pengelolan Dana Otsus, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran
Authors: Eliana Eliana  , Farah Ivana  , T.Muhammad Jumeil  , Armia Armia
Published: August 2024

The study aims to analyze the accountability of decision funds, the commitment of the organization and the clarity of budget targets towards managerial performance at the Aceh Financial Management Agency both simultaneously and partially.The sample of this research is a staff member of the Aceh Financial Management Agency with a total of 29 staff members using census techniques. To test each item on each variable, a validity and reliability test of the instrument has been carried out. The results of the analysis show that simultaneously there is an influence on the accountability of otsus funds, organizational commitment and clarity of budget targets on managerial performance. The result of the F test is obtained a number Fcalculus > Ftable or (22,814>2,73) and the test signifies that the p value of 0,000<p is set to 0.05 which means significant. Partially variable decision fund accountability, organizational commitment and budget objective clarity influence managerial performance. The determination coefficient value of 73.2% indicates that the ability of the independent variable (the accountability of the otsus fund, the organic commitment and the clarity of budget targets) in explaining dependent variables (management performance) and the rest are other variables not described in this study.
Analisis Penerapan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Kegunaan Informasi Akuntansi
Authors: Siti Salma Sitio  , Yenni Samri Juliati  , Kusmilawaty Kusmilawaty
Published: August 2024

This research aims to find out whether accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has been implemented and whether the use of accounting information in Micro, Small and Medium Enterprises (UMKM) in Laut Dendang Village has been implemented. This research was conducted using qualitative methods with a descriptive approach. Data collection techniques in this research used observation, interview and documentation techniques. The types of data used are primary and secondary data as research data sources. The analysis technique used is data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has not been applied to MSMEs in Laut Dendang Village. Even though MSME actors already have financial report records, the recording carried out is still simple and only in accordance with the understanding of each MSME actor. Several MSME players have also implemented the use of accounting information as evaluation material and consideration in making business decisions.
Pengaruh Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Manengah Terhadap Penggunaan Informasi Akuntansi (Studi Kasus Pada Pelaku UMKM Di Kecamatan Galang, Kabupaten Deli Serdang)
Authors: Rizqia Humaira Nasution  , Nur Ahmadi Bi Rahmani  , Laylan Syafina
Published: August 2024

This research aims to determine the influence of owner perceptions and accounting knowledge on the use of accounting information among MSMEs in Galang District, Deli Serdang Regency. This research uses quantitative methods and an associative approach, data collection techniques using questionnaires and the sample in this research was 91 MSMEs in Galang District using purposive sampling techniques. Data were analyzed using the multiple linear regression method with SPSS version 25. The partial results of this research (t test) showed that the owner's perception variable and the accounting knowledge variable had an influence on the use of accounting information. And simultaneously (F test) shows that the owner's perception and accounting knowledge jointly influence the use of accounting information among MSMEs in Galang District, Deli Serdang Regency.
Peran GCG dalam Memoderasi Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
Authors: Ade Onny Siagian  , Adler Haymans Manurung  , Tri Widyastuti
Published: August 2024

This research aims to determine the role of GCG in moderating Capital Structure as proxied by DAR and DER, Company Growth on Company Value. This research uses quantitative methods with 35 companies for the 2019-2022 period as samples in this research. Sampling used a purposive sampling method. The analysis method uses Eviews 12. The results of this research variable DAR have a probability value of less than 0.05; the DER variable has a probability value of more than 0.05; the growth variable has a probability value of more than 0.05. The f test results have a probability value of less than 0.05. The partial conclusion is that DAR has a negative and significant influence on company value, while DER and growth have no effect on company value..
The Influence of Sustainable Tourists Destination Attractiveness and Tourism Marketing Strategy on Tourism Sustainability in South Sulawesi Indonesia
Authors: Adrianus S. Girikallo
Published: August 2024

The research aims to analyze the relationship between sustainable tourism destination attraction and sustainable tourism marketing strategy on tourism sustainability. The research was conducted in four districts/cities in South Sulawesi Province, namely Tana Toraja Regency, Parepare Municipality, Makassar Municipality and Toraja Utara Regency. This research uses a quantitative explanatory approach, applying a structural equation model with multiple regression analysis techniques. The data collection method was carried out by distributing online self-administered questionnaires using the Google form platform. In addition, structured interviews were carried out with visitors who were met at tourist attraction locations who were willing to be respondents. The amount of data collected was 350 domestic tourists consisting of 149 males and 201 females. The collected data was tested for validity and reliability using the SPSS-23 software. The test of CFA, measurement, structural, and goodness of fit model using the AMOS software version 23 with the maximum likelihood method. The results of hypothesis testing show that the relation of attractiveness sustainable tourism destinations and sustainable tourism marketing strategies on tourism sustainability has a significant effect on tourism sustainability. The contribution of this research is expected to provide an advantage to the government's policy related to sustainable tourism development strategies in South Sulawesi Indonesia.
Pengaruh Teamwork Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Perindustrian Dan Perdagangan Kabupaten Bima
Authors: Muh. Bahtiar  , Kartin Aprianti
Published: August 2024

This study aims to determine the effect of teamwork and work discipline on the work productivity of employees at the Department of Industry and Trade of Bima Regency. The approach used in this research is using an associative approach. The sample in this study was 45 respondents. The data collection techniques used were observation, questionnaires, and literature study. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficients, coefficients of determination, t tests, and F tests processed using the Statistical Product and Service Solution (SPSS) version 20 program. The results showed that teamwork (X1) and work discipline (X2) simultaneously have a significant effect on employee work productivity at the Bima Regency Industry and Trade Service with an effect of 53.2%.
Pengaruh Sikap Dan Efikasi Diri Terhadap Minat Berwirausaha Pada Mahasiswa
Authors: Rico Septia B.
Published: August 2024

Interest in entrepreneurship among students is still low, because many still have the mindset of being job seekers rather than opening jobs. Every individual has an interest in entrepreneurship based on different causes. This research aims to analyze how attitudes and self-efficacy influence students' interest in entrepreneurship. This research method uses a quantitative approach using multiple linear regression analysis. The population was taken from students of the retail management undergraduate study program at University The results of this research show that the coefficient of determination is 0.645 or equal to 64.5%, meaning that the attitude variable (X1) and self-efficacy variable (X2) simultaneously influence the entrepreneurial interest variable (Y) by 64.5%. Apart from that, the attitude variable (X1) and self-efficacy variable (X2) also partially have a positive effect on interest in entrepreneurship (Y).
Analisis Pemahaman Terhadap Akuntansi Syariah Berdasarkan PSAK 107 Pada PT. Pegadaian Syariah CPS Rantau Prapat
Authors: Ananda Putri Azni Mtd  , Fauzi Arif Lubis  , Rahmat Daim Harahap
Published: August 2024

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system,  especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant  differences  in  majors  for  each  employee  graduate,  thereby  closing  job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.
Pengaruh Pengalaman Kerja, Disiplin Kerja, Motivasi Kerja terhadap Prestasi Kerja Pegawai pada Dinas Kebudayaan dan Pariwisata Kabupaten Toraja Utara
Authors: Ira Bura  , Chrismesi Pagiu  , Astriwati Biringkanae
Published: August 2024

This research aims to determine the influence of work experience, work discipline, work motivation on employee work performance at the North Toraja Regency Culture and Tourism Service. The type of research used is a quantitative deckriptive approach. Sampel zise used in was 28 respondents.The data collection procedure for this research is:observation and questionnraires. This research used multiple linear regression analysis with SPSS 23rd  version. The results of this research are partial (t test) showing that the variabel influence work experience, work discpline, and work motivation have no effect on the work performnce on employment on the North Toraja Regency Culture and Tourism Office. Meanwhile, the results of simultaneous research (f test) show that the, work discipline and work motivation have an influence on work performance on the North Toraja Regency Culture and Tourism office.
Pengaruh Corporate Social Responsibility Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating ( Studi Kasus Bank UMUM Syariah Indonesia )
Authors: Ananda Ibnu Sobri Hsb  , Mustafa Khamal Rokan  , Nursantri Yanti
Published: August 2024

This research aims to find out and analyze how and how much influence individual factors and social factors have on students' interest in pursuing a career in sharia banking. The research method used in this research is a quantitative descriptive approach. The type of data used is secondary data obtained from the BEI. The subject of the research is a Sharia Commercial Bank and the object of this research is 5 years. The test tool used in this research is Eviws 20.0 to test classical assumptions, multiple regression analysis, and hypothesis testing. Based on the results of hypothesis testing, namely Corporate Social Responsibility and Managerial Ownership of Company Value. So the research hypothesis testing is that Ha is accepted and H0 is rejected. Based on the results of hypothesis testing, namely Corporate Social Responsibility and Managerial Ownership of Company Value with Profitability as moderation. So the research hypothesis testing is that Ha is accepted and H0 is rejected
Peran Artificial Intelligence Untuk Mendeteksi Fraud Dalam Audit: Sebuah Studi Literatur
Authors: Suci Nurlayli Alimatu Sholiqah  , Retno Ayu Widyastuti  , Tri Ratnawati
Published: August 2024

Artificial Intelligence (AI) is an intelligence that can independently find solutions to problems. AI in the audit process has positive aspects, such as improving inspection quality and saving time, on the other side it also threatens the sustainability of the auditing profession. This research uses literature studies. Data was obtained through previous research and literature studies, including in-depth analysis of existing literature. This research will include searching and evaluating literature sources that cover AI methods, algorithms, and applications in detecting fraud in audits, as well as identifying the advantages, disadvantages, and challenges related to the use of this technology. AI can help improve efficiency and effectiveness in the field of auditing. AI can assist auditors in document assessment, reduce auditor usage time, and detect fraud in company financial reports. However, AI cannot completely replace the role of auditors because there are processes that require human judgment. The role of auditors remains important in avoiding fraud detection errors and providing objective opinions.
Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi di Provinsi Aceh
Authors: Muhammad Muhammad  , Shinta Liana Putri  , Syahrial Pane  , Asnidar Asnidar  , Ahmad Ridha
Published: August 2024

This study aims to examine how economic growth in the province of Aceh and the factors that affect economic growth. This study uses quantitative methods, with secondary data obtained from the Central Statistics Agency (BPS) of Aceh Province and (BI) Bank Indonesia. The analysis technique used is multiple data regression using Eviews 10 computer. The time series data in this study reviewed the observation time in a row from 2013 - 2022. The results of this study obtained partially inflation had a negative and insignificant effect on the Economic Growth of Aceh Province, and also partially the Interest Rate had a significant negative effect on the Economic Growth of Aceh Province, and the third factor regarding ZIS partially had a positive and significant effect on the Economic Growth of Aceh Province decreased So it can be stated that simultaneously Inflation, Interest Rates have a significant effect on economic growth. So what states that simultaneously ZIS has a significant effect on Economic Growth in Aceh Province. Partially inflation has a positive and significant effect on economic growth, and interest rates have a positive and significant effect on economic growth, while ZIS has a negative and significant effect on economic growth. Simultaneously inflation, interest rates, and ZIS have a significant effect on economic growth.
Analisis Pengungkapan Kecurangan pada Sektor Pemerintah melalui Peran Big Data
Authors: Fella Ardina Cahyani  , Slamet Trimah  , Mulyadi Mulyadi  , Fili Mukaromah  , Herina Manurung
Published: August 2024

This research was conducted to determine the role of big data in disclosing fraud in the government sector. This study uses the literature review method with a qualitative descriptive approach by collecting secondary data by reading journals about the role of big data in disclosing fraud. After analyzing the journal, it was found that big data has a positive influence on fraud detection and also plays a role in audit investigations. In addition, big data through social media also has a role in helping to calculate the suitability of the amount of wealth of government officials through the goods they display on social media or flexing.
Analisis Laporan Realisasi Anggaran (LRA) dalam Menilai Kinerja Keuangan pada Kantor Camat Tanjung Pura Kabupaten Langkat
Authors: Raudhatul Jannah  , Aqwa Naser Daulay
Published: August 2024

The aim of this research is to help report users make decisions and show accountability for the use of resources. The Budget Realization Report offers information about financial conditions. The aim of this research is to evaluate the financial performance of the Tanjung Pura District Office using data from the 2019–2021 budget realization report. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and its realization for a reporting period by providing an overview of the source, distribution and use of financial resources supervised by the local government. Efficacy and efficiency ratios are used in qualitative descriptive techniques. Interviews and scientific presentation of data, especially reports on regional income and expenditure budget achievements, were used to collect data from field research. Research findings show that the PAD revenue performance of 94.09% in 2019, 99.04% in 2020, and 100.7% in 2021 is effective. Likewise, the expenditure budget shows efficiency with a percentage of 78.91% in 2019, 63.79% in 2020, and 58.9% in 2021, all of which are in line with the goals to be achieved. To increase effectiveness and efficiency in the future, it is hoped that the Tanjung Pura District Office can continue to operate optimally, optimize the use of the budget wisely, and further review the benefits and budget allocations.
Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK No. 69 Tentang Agrikultur Pada PT. Sinar Halomoan Kab. Padang Lawas
Authors: Defi Rahayu  , Saparuddin Siregar  , Nurul Inayah
Published: August 2024

This research aims to find out how biological asset accounting is treated (recognition, measurement, disclosure and presentation) at PT. Sinar Halomoan Kab. Padang Lawas. This research uses a qualitative descriptive method, this method is used to view and describe the company's condition systematically. Data collection techniques using observations, interviews and documentation studies, namely annual financial report data for the 2020 period and then analyzing them so that they can provide suggestions for the future. This research was carried out at PT. Sinar Halomoan which is located in Kab. Padang Lawas, North Sumatra. The research period starts from June 2023 - July 2023. Based on the research results, it can be concluded that the Financial Report of PT. Sinar Halomoan is not yet in accordance with PSAK 69 regarding the Measurement, Presentation and Disclosure of Biological Assets, where the company still measures its Biological Assets using Acquisition Price so that PT. Sinar Halomoan has not disclosed profits or losses at the time of initial recognition of its biological assets.
Strategi Pemasaran Parfum Aroma XXI dalam Meningkatkan Penjualan di Bukittinggi
Authors: Asmel Miranti  , Jon Kenedi
Published: August 2024

This research is motivated by the growing demand for perfume both in terms of quality and type, of course the right strategy is needed so that businesses can survive amidst competition from similar businesses. The purpose of this research is to analyze the marketing strategies that have been implemented by XXI Aroma perfume to increase sales in the past and formulate marketing strategies that will be implemented by XXI Aroma Perfume in the future. The type of research used by researchers is descriptive qualitative research with using observation, interview and document data collection techniques. The informant in the research was the owner of the Aroma XXI perfume business using the SWOT matrix. The results of this research state that the marketing strategy for aroma perfumes to increase sales is to maintain strength and opportunities to increase product sales in Aroma XXI perfumes so that they can progress and develop. The strengths and opportunities are providing attractive product packaging so that consumers are interested in the products we sell, Providing long-lasting perfume fragrances so that consumers are satisfied with our products, Providing good quality to maintain the loyalty of old customers, Maintaining the quality of the product ingredients used, Improving online marketing so that consumers can easily buy perfume products.
Kemudahan Penggunaan Fitur Aplikasi E-Commerce terhadap Perilaku Konsumtif Mahasiswa
Authors: Agistia Nurbani Rajaba  , Ahnaf Daris Fadhilah  , Anatasya Jelita Putri Dirgantara  , Fitriyani Dwi Azzahra  , Hopid Jidan  , Najwa Ananda Mariana  , Rama Wijaya Abdul Rozak
Published: August 2024

The ease of use of E-commerce application features raises problems among students in the aspect of consumptive behavior. The main objective of this study is to assess the impact of using E-commerce on consumptive behavior among students in Indonesia. The method used in this research is quantitative research method. The scale in this study uses a Likert scale, which is a measurement method to measure the perceptions, attitudes, or opinions of individuals or groups about social events or phenomena. Data collection was carried out by distributing questionnaires using google forms through social media such as Whatsapp, Instagram, and Twitter. From the research data, 107 respondents were obtained from all students in Indonesia who used the E-commerce application, the majority of respondents were female with the age of 19 years. The results show that the ease of access to E-commerce affects consumptive behavior among students, especially because of the many promos and discounts that are easily obtained through the E-commerce application. In addition, this study also highlights the significant role of features such as shopping carts, promos and discounts, product searches and reviews in shaping the consumptive behavior of its users.
Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud
Authors: Nanditya Andini  , Eva Yanis Lafione  , Nera Marinda Machdar
Published: August 2024

An important consideration in every scientific article is the author's knowledge of theory and previous research. Previous research can improve phenomena and theories involving correlations between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) professional skepticism has a positive and significant effect on fraud disclosure; 2) investigative audits have a positive and significant effect on fraud disclosure.
Pengaruh Teknik-Teknik Audit dan Kemampuan Auditor terhadap Pelaksanaan Audit Investigatif
Authors: Aldila Sukaputri Irmadani  , Shafa Audina Sukmaningrum  , Nera Marinda Machdar
Published: August 2024

This research examines the influence of audit techniques and auditor abilities on the implementation of investigative audits through a literature study. Research shows that these two variables have a significant positive influence on the implementation of investigative audits. The impact of this research is the need for comprehensive auditor training regarding investigative audit techniques and developing auditors' abilities to improve the implementation of investigative audits.
Analisis Sistem Pengendalian Internal dalam Peningkatan Kualitas Laporan Keuangan
Authors: Adek Iskandar Siregar  , Zuhrinal M Nawawi  , Nur Fadhilah Ahmad Hsb
Published: August 2024

This research aims to analyze the implementation of the internal control system at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch, is aware of the suitability of the company's financial statements which have been presented based on PSAK No. standards. 1, and knowing the obstacles faced in implementing an internal control system. This research includes qualitative research with a qualitative descriptive analysis approach. The type of data used is primary data and secondary data which was carried out using interview and documentation techniques. The results of this research show that the company's internal control system is divided into two parts, namely financial audit and operational audit. However, in its implementation there are still several obstacles, namely audit results which are often ignored by company management, communication network problems between the Factory and head office, inadequate infrastructure to the Factory. Another obstacle at the head office is that the Head of SPI no longer has staff because the old staff have resigned so that SPI is not optimal in carrying out audits. Then the implementation of SOPs is not optimal. As well as obstacles in terms of human resource development, namely that the implementation of job training for employees is not carried out periodically so that employees are still constrained in carrying out their duties. In facing these obstacles, the company will always carry out continuous supervision and carry out training for all human resources at PT. Petrokimia Kayaku (Persero), Tbk Tanah Karo Branch so that the existing internal control system can run as well as possible.
Literature Review: Pengaruh Independensi, Skeptisme, dan Akuntabilitas Terhadap Kualitas Audit
Authors: Elsa Natali  , Dea Maharani  , Nera Marinda Machdar
Published: August 2024

This literature review investigates the influence of independence, skepticism, and accountability on audit quality based on previous research. Independence is considered a key element in the audit process that can ensure the auditor's objectivity in conducting assessments. Skepticism, as the auditor's critical and alert attitude towards the information presented, is also considered important in improving audit quality. In addition, accountability refers to the auditor's responsibility in ensuring compliance with audit standards and professional ethics. Previous studies show that independence, skepticism, and accountability have a significant impact on audit quality. Auditors who have high independence tend to carry out more objective evaluations of the information being audited, thereby improving the quality of the financial reports produced. In addition, high skepticism allows auditors to be more alert to potential errors or fraud, thereby increasing their ability to detect discrepancies or irregularities in financial reports. Furthermore, strong accountability ensures that auditors are accountable for their decisions and actions, which can encourage them to conduct audits with high integrity and professionalism. Although many studies have confirmed the positive relationship between independence, skepticism, and accountability and audit quality, there is still room for further research in different contexts, such as specific industries or countries that have unique regulatory and cultural characteristics. The implication of this literature is the importance of strengthening these factors in audit practice in order to increase public trust in the financial reports presented.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Moch Romadhon  , Ontot Murwanto
Published: August 2024

The main source of state revenue is taxation, and one of them is motor vehicle tax. Respecting tax duties, like paying money for public welfare, is a constructive contribution. The aim of the following research is to understand how the SamSat drive through system, service quality, and taxpayer awareness influence motor vehicle tax compliance. Distributing questionnaires to samples that have been determined in Samsat throughout Surabaya City is a technique for collecting data in the following research. The sampling method selects a random sample of vehicle tax payer respondents. The sample consisted of 90 people. The findings show that SAMSAT drive thru, service quality, and, knowledge, of mandatory, taxes, all contribute to better vehicle tax compliance. In the city of Surabaya, the drive thru samsat system (0.027 < 0.05), service quality (0.008 < 0.05), and taxpayer awareness (0.000 < 0.05) all have a good impact on motor vehicle taxpayer compliance.
Penguatan Daya Saing Kampung Gerabah Desa Pagelaran Melalui Analisis SWOT Dan 4P
Authors: Sindy Dinasti Bahrul Eltasari  , Sifti Himmatus Suroiyah  , Mohamad Bastomi
Published: August 2024

This research aims to determine an effective marketing strategy for pottery crafts in Pagelaran Village, Malang Regency. The approach used is a qualitative research approach. Data was collected through observation, interviews and documentation with sources. The inductive analysis method is used to conduct analysis on marketing strategies for pottery crafts. This interactive analysis model uses the SWOT method with the IFE and EFE matrices to determine business weaknesses and threats. Apart from analyzing using the SWOT method, namely the 4P strategy which has a big influence on pottery sales. The research results showed that the marketing strategy for pottery crafts in Pagelaran Village is currently still lacking. SWOT analysis shows that the strengths score is 2.12, weaknesses are 0.76, opportunities are 1.54, and threats are 0.87. The SWOT diagram shows the total score of the IFE matrix (2.88) and the EFE matrix (2.41) occupying quadrant 1 which supports the Aggressive Strategy. Aggressive strategies can support pottery craft businesses to take advantage of business opportunities and strengths. The 4P strategy elements identify the strengths of products produced in various shapes and prices according to the sizes ordered by consumers.
Peran Kedudukan Akuntansi Keuangan Daerah Dalam Pengelolaan Keuangan Daerah Yang Efektif
Authors: Maharani Safitri  , Sonny Fransisco Siboro  , Amara Kasih Ariningrum  , Muhammad Arul Andreandra
Published: August 2024

This research aims to thoroughly examine how accounting is viewed and applied in the regional financial framework. This type of research uses a literature study in the form of a qualitative approach. The results of this study indicate that the effective application of AKD in accordance with SAP is the key to realizing open, accountable, and sustainable regional financial management.
Peran Mahasiswa Dalam Konsultasi Keuangan Untuk Peningkatan Laporan Keuangan UMKM Es Iso Lego
Authors: Febriyanti Artika Putri  , Ziyadatul Khoiroh  , Bagas Widianto Saputra  , Anas Ramdani Putra Kurnaedi  , Muhammad Iqbal Ainur Rohman
Published: August 2024

This study aims to analyze the preparation of financial statements in Micro, Small and Medium Enterprises (MSMEs) that experience profits. This research uses a descriptive qualitative approach with a case study method. The results showed that MSMEs experienced difficulties in preparing financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main obstacle is the limited thinking about managing financial statements and the inadequate number of Human Resources (HR) in preparing financial reports. This research also shows that MSMEs that have not prepared financial statements in accordance with SAK EMKM still use simple accounting methods, such as only recording petty cash receipts and expenditures. Therefore, this study recommends the implementation of SAK EMKM to facilitate MSMEs in preparing financial reports in accordance with applicable standards.
Pengelolaan Keuangan Terhadap Laporan Keuangan Umkm Bakso “Cak NOS”
Authors: Dian Rimayanti  , Prisca Trifena Puspita  , Sinta Tri Hapsari  , Chava Annastasia Candra  , Achmad Alfin Nahdi Fadhulloh  , Sri Rahayuningsih
Published: August 2024

The Indonesian economy is one of the most dynamic in Southeast Asia and the pioneer of the largest economy in Indonesia is UMKM. (Usaha Mikro, Kecil, dan Menengah). UMKM can be a means of determining the financial level of the community. With the presence of small, jobs will increase and indirectly contribute to the decline in unemployment in Indonesia. As for UMKM, the constraints faced today are the number of entrepreneurs who are often unable to create and display data to review the state of development of their business, especially related to the processing of reports and budgets.  Good financial-related processing includes financial position reports, and profit and loss reports, but in fact there are still many business players who do not have a systematic, structured foundation and minimal knowledge of financial management. Based on financial position reports, profit and loss reports, and records on financial statements, UMKM Bakso Cak Nos in Surabaya City does not implement adequate accounting systems due to limited human resources in accounting knowledge and skills. Improvements in financial reporting are needed to provide accurate and useful information in economic decision-making.
Analisis Pengaruh Audit Investigatif Terhadap Pengungkapan Fraud
Authors: Aisyah Sekar Ningrum  , Nanda Suci Handayani Umagap  , Nera Marinda Machdar
Published: August 2024

The urgency in every scientific article is the author's knowledge of theory and previous research. Previous research can develop phenomena and theories involving correlation between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) investigative audits have a positive and significant effect on fraud disclosure.
Systematic Literature Review (SLR): Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Ukuran Perusahaan terhadap Nilai Perusahaan
Authors: Putri Dwi Yanti  , Nur Mala Sari  , Dien Noviany Rahmatika
Published: August 2024

The purpose of this study is to evaluate the impact of dividend policy, debt, and firm size on firm value.. This study uses  the systematic literature review (SLR) method. In this process, researchers collect, read, analyze, and organize previous journals to find important topics related to company policy. They found 55 relevant journals, some of which were selected as samples for the study. In the end, the authors collected 50 journals related to the research topic. According to the study results, the use of debt strategy has no effect on firm value, instead the use of dividends affects it negatively. This study also states how the use of debt and dividends increase each other and firm size has a good influence on firm value, although debt policy is not very important independently, debt policy is also related to dividend policy and may have an effect on firm value. Many findings have been obtained from research on the relationship between firm value, debt policy, dividends, and firm size. The parties involved also gained important cognition from this research.
Pengelolaan Modal Sosial dalam Meningkatkan Kinerja Usaha BUMDes Tulufali Desa Nggodimeda Kecamatan Rote Tengah Kabupaten Rote Ndao
Authors: Marthen Lona
Published: August 2024

This research aims to examine the management of social capital in improving the business performance of Tulufali Village-Owned Enterprises (BUMDes) in Nggodimeda Village, Rote Tengah District, Rote Ndao Regency. Social capital is considered a key factor in strengthening BUMDes businesses and improving the welfare of village communities. The research method used is descriptive qualitative with a case study approach, through in-depth interviews and participatory observation. The research results show that effective management of social capital, including social networks, trust and social norms, plays an important role in improving the business performance of BUMDes Tulufali. These findings provide an important contribution to the development of a social capital management model that can be applied in the context of local economic development in rural areas, especially BUMDes Tulufali in running and maintaining the continuity of its business in the future.
Pengaruh Kepemimpinan dan Komitmen Terhadap Kinerja Karyawan dengan Kepuasan Kerja Sebagai Variabel Intervening Pada PT. Ans di Kota Padang
Authors: Hanifa Putri Alifa  , Marta Widian Sari  , Harmelia Harmelia
Published: August 2024

This research aims to examine the magnitude of the influence of Leadership and Commitment on Employee Performance with Job Satisfaction as an intervening variable at PT. ANS in Padang City. The data collection method is through surveys and distributing questionnaires, with a sample of 56 respondents. The analytical method used is structural equation modeling using smartpls.The results of this research conclude that: (1) Leadership has a positive and significant effect on job satisfaction at PT. ANS in Padang City. (2) Commitment has a positive and significant effect on Job Satisfaction at PT. ANS in Padang City. (3) Leadership has a positive and significant effect on employee performance at PT. ANS in Padang City. (4) Commitment has a positive and significant effect on employee performance at PT. ANS in Padang City. (5) Job Satisfaction has a positive and significant influence on employee performance at PT. ANS in Padang City. (6) Leadership has a positive effect with significant value on employee performance through Job Satisfaction at PT. ANS in Padang City. (7). Commitment has a negative and significant effect on employee performance through Job Satisfaction at PT. ANS in Padang City.
Pengaruh Kinerja Karyawan Menggunakan Metode Balanced Scorecard Terhadap Peningkatan Perekonomian UMKM Pisang Sale Lili Kutacane
Authors: Yana Suhaina
Published: August 2024

The purpose of this study is to find out how to improve the UMKM economy by using  the Balanced scorecard method,  this research is a quantitative research, this study uses purposive sampling. The results of this study show that the financial perspective has a significant influence on improving the economy of the Banana sale Lili Kutacane business with a value of 0.000<0.05 so that Ha is accepted. The customer's perspective has a significant influence in improving the economy of the Banana sale Lili Kutacane business with a sig. 0.003<0.05 until Ha is accepted. The perspective of internal business processes does not have a significant influence on improving the economy of the Banana sale Lili Kutacane business with a sig. 0.833<0.05.The perspective of learning and growth does not have a significant influence on improving the economy of the Banana sale Lili Kutacane business with a sig. 0.000<0.05.
Pengaruh Pengetahuan, Kepercayaan dan Risiko terhadap Minat Pengguna Financial Technology Peer to Peer Lending pada Pemilik UMKM Fashion di Kota Surakarta
Authors: Siti Khumairoh  , Fadjar Harimurti
Published: August 2024

This research aims to analyze (1) the influence of knowledge on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) the influence of trust on interest in peer to peer lending financial technology users among fashion MSME owners in the city of Surakarta. (3) the influence of risk on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. The objects of this research are 100 MSMEs in the fashion sector in the city of Surakarta. The data analysis techniques used are regression analysis, t test, F test, coefficient of determination test (R2). The research results show that: (1) Knowledge has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (2) Trust has a significant positive effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta. (3) Risk has a significant negative effect on interest in users of peer to peer lending financial technology among fashion MSME owners in the city of Surakarta.