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All Journal Distribusi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Gema Ngabdi Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Bursa : Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi E-JURNAL AKUNTANSI Proceeding Maritime Business Management Conference
Pusparini, Herlina
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Aplikasi Akuntansi

 1 
PENGARUH KINERJA PEMDA, KARAKTERISTIK PEMDA, DAN KARAKTERISTIK DEMOGRAFI TERHADAP IMPLEMENTASI E-GOVERNMENT (Studi Pada Pemerintah Daerah Tingkat Provinsi di Indonesia) Bambang; Herlina Pusparini; Nurabiah Nurabiah
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.432 KB) | DOI: 10.29303/jaa.v4i2.83

Abstract

Wujud nyata dari aplikasi e-government yang telah umum dilaksanakan dan diatur pelaksanaannya adalah pembuatan situs web pemerintah daerah. Situs web pemerintah daerah merupakan salah satu strategi didalam melaksanakan pengembangan e-government secara sistematik melalui tahapan yang realistik dan terukur. Situs web pemerintah daerah merupakan tingkat pertama dalam pengembangan e-government di Indonesia yang memiliki sasaran agar masyarakat Indonesia dapat dengan mudah memperoleh akses kepada informasi dan layanan pemerintah daerah, serta ikut berpartisipasi di dalam pengembangan demokrasi di Indonesia dengan menggunakan media internet. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja pemda terhadap implementasi e-government, pengaruh karakteristik pemda terhadap implementasi e-government, dan pengaruh karakteristik demografi pemda terhadap implementasi e-government. Populasi dalam penelitian ini adalah pemerintah provinsi di Indonesia. Adapun sampel dalam penelitian ini dipilih berdasarkan kriteria. Kriterianya adalah pemerintah daerah tingkat provinsi yang masuk dalam indeks PeGi selama tahun 2014 – 2015. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data menggunakan SmartPLS versi 3.2.6. Hasil penelitian ini menunjukkan bahwa kinerja pemda berpengaruh terhadap implementasi e-goverment sedangkan karakteristik pemda dan karakteristik demografi tidak berpengaruh terhadap implementasi e-government.
EFEKTIVITAS BANTUAN LANGSUNG TUNAI DANA DESA BAGI MASYARAKAT TERDAMPAK COVID-19 DI DESA KEKAIT Dediantari Mas Maheswary; Herlina Pusparini; Aditya Bayu Suryantara
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.162

Abstract

In early 2020, the world was shocked by the outbreak of a virus originating from Wuhan, Tingkok, namely the Corona Virus (SARS-CoV-2) or called Covid-19. The Covid-19 pandemic has had a very significant impact on the world, including in Indonesia. The impact of this pandemic caused the country's economy to decline. Responding to this situation, the Indonesian government issued various assistance programs, one of which is the Village Fund Cash Direct Assistance (BLT-DD) program aimed at underprivileged villagers and of course based on the criteria of beneficiaries that have been set by the government. The purpose of this study is to find out the effectiveness of direct cash assistance of village funds for people in Kekait Village, especially for underprivileged communities, it is felt to be very beneficial for them. The author uses effectiveness theory according to Duncan with qualitative research methods of case study research types by conducting observations, interviews, questionnaires, and documentation. From the research that the author conducted, it shows that the implementation of the BLT-DD program in Kekait Village has been running effectively.
ANALISIS CONTENT IKLAN BIDANG AKUNTANSI DENGAN PERSYARATAN KETERAMPILAN AKUNTAN Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.163

Abstract

The purpose of this study is to find out what professional skills are most needed by accountants based on an analysis of job advertisements. This type of research is descriptive research with content analysis approach. The subjects is 14 trusted job search sites in Indonesia. The results of the study stated that the order of qualification of accountant skills required by companies listed on credible job search sites in Indonesia includes 1) technical skills 2) interpersonal skills 3) personal skills 4) intellectual skills and 5) organizational skills. The results of this study indicate that mastery of accounting basics and mastery of technology in the form of accounting software are hard skills that must be possessed by accounting graduates, followed by soft skills such as communication and English, ability to adapt and work under pressure, critical and logical thinking, and ability to work according to deadlines.
PENGARUH PELAPORAN TERINTEGRASI DAN PENGUNGKAPAN RISIKO TEKSTUAL TERHADAP NILAI PASAR Herlina Pusparini; Nurabiah Nurabiah; Yusli Mariadi
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.286

Abstract

This study aims to determine whether integrated reporting has a positive impact and whether textual risk disclosure (TRD) negatively impacts the company's market value. Signaling theory is used in this study, which focuses on how integrated reporting and TRD provide positive signals to investors so that they can increase firm value. Purposive sampling was used when the samples were mining companies listed on the Indonesia Stock Exchange (IDX). There are 168 observations and 56 firms in the sample. Stata 14.2 is used to analyze and multiple regression to test the hypothesis. As a result, integrated reports and Textual Risk Disclosures (TRD) do not affect the company's market value. This research has implications for stakeholder policies where other factors such as financial performance, industry stability, and other macroeconomics are more dominant in influencing company value. Companies can consider increasing the quality and relevance of their risk disclosures to provide more helpful information for investors.
Co-Authors Adhitya Bayu S Aditya Bayu Suryantara Aida Hayatun Thaiybah Alamsyah Alamsyah Alamsyah M Tahir Bambang Dediantari Mas Maheswary Dwiky Wibowo Ema Safutri Dahari Fitriyah, Nur Ilma Nopita Sari Irawan Susanto Ismi Febriani Isnawati Isnawati Isnawati Isnawati, Isnawati Lenap, Indria Puspitasari Muna Wara Nabila Farhana Novita Indah Sari Nungki Kartikasari NUR FITRIYAH Nur Fitriyah Nurabiah Nurkholik Iskandar Nurlaili Ayu Lestari Nurul Khairina Nyoman Asti Primasantia Rizky Marlina Putri Robith Hudaya S.Pd. M Kes I Ketut Sudiana . Silpya Raudatul Ulfiany Suryantara, Adhitya Bayu Tri Hanani Widia Astuti Yuliana Astuti Yusli Mariadi Yusli Mariadi Yusli Mariadi