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All Journal Jurnal Pengabdian Masyarakat Dharma Andalas JAKBS
Rahmaita .
Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering

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Pelatihan Finansial Melalui Pengenalan Laporan Keuangan Pada UMKM kota Solok Murnati .; Ratnawati Raflis; Rahmaita .; Nini .; Maivalinda .; Rita Sri Hasnita RC; Henny Sulistianingsih; Tiara Turay; Lucy Chairoel; Firsta .
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2026): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2495

Abstract

Improving Financial Knowledge Financial reporting for MSMEs in Solok City is essential, considering that accounting is one of the competencies offered to these MSMEs. To provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity for MSMEs in Solok City. This activity was carried out by providing material related to knowledge about financial reports in accordance with currently applicable accounting standards. The number of people who participated in this Financial training activity was 61 people from Solok City. After this activity, the community, especially MSMEs in Solok City, learned the types and forms of company financial reports that comply with currently applicable standards.
Pengaruh Kompetensi Dan Independensi Terhadap Kualitas Audit Di Inspektorat Kota Padang Dengan Kompetensi Bukti Audit Sebagai Variabel Intervening Rahmaita .; Nikita Ananda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5106

Abstract

This study aims to analyze the influence of auditor competence and independence on audit quality, with audit evidence competence as an intervening variable at the Inspectorate of Padang City. Using a quantitative survey approach, the study involved the entire population of the Government Internal Supervisory Apparatus (APIP), totaling 64 respondents, through a census method. Data were analyzed using Structural Equation Modeling (SEM-PLS). The results indicate that both competence and independence have a positive and significant impact on audit quality and audit evidence competence. Furthermore, audit evidence competence significantly affects audit quality and serves as a partial mediator for the influence of competence and independence on audit quality. These findings emphasize that improving audit quality requires the integration of technical expertise, mental integrity, and sharpness in evaluating relevant and reliable audit evidence. Strengthening these aspects is crucial to supporting the effectiveness of local government internal supervision.
Co-Authors Firsta . Henny Sulistianingsih Lucy Chairoel Maivalinda . Murnati . Nikita Ananda Nini . Ratnawati Raflis Rita Sri Hasnita RC Tiara Turay