Claim Missing Document
Check
Articles

Found 13 Documents
Search

Determinan Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Semarang) Nugroho, Tito Garin; Sinarasri, Andwiani; Kristiana, Ida
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.229

Abstract

This study aims to examine the effect of independence, accountability, audit complexity and auditors work experience on audit quality. This study uses a quantitative approach. The population in this study is a Public Accounting Firm in Semarang City. The sample of this research is 65 respondents. Data analysis used multiple linear regression and hypothesis testing using SPSS 25 program. The results showed that the independence variable and auditors work experience had no effect on audit quality, accountability and audit complexity variables had a positive effect on audit quality. Meanwhile, the variables of independence, accountability, audit complexity and auditors work experience simultaneously affect audit quality
Penyuluhan dan Pelatihan Pada Kelompok Tani Durian Sebagai Upaya Meningkatkan Value-Added Produk Berbahan Durian Sukesti, Fatmasari; Haerudin; Hardiwinoto; Alwiyah; Wibowo, Ery; Noviani Hanum, Ayu; Kristiana, Ida
JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Vol 2 No 1 (2023): Januari
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jipmi.v2i1.67

Abstract

Latar belakang: Petani durian di Kecamatan Gunungpati belum banyak melakukan pengolahan produk dari buah durian yang dihasilkan. Sebagian besar petani hanya menjual buah durian sebagai buah segar saja. Hal ini disebabkan kurangnya pengetahuan para petani tentang cara pengolahan buah durian menjadi produk lain yang memiliki nilai jual lebih baik.  Tujuan: Untuk meningkatkan pengetahuan petani durian dalam mengolah buah segar hasil panen sehingga meningkatkan nilai jual sebagai produk olahan industri rumah tangga. Metode: Kegiatan pengabdian dilakukan dalam bentuk penyuluhan yang dilaksanakan secara luring dan daring dengan materi value added produk pertanian, kewirausahaan, kelayakan usaha budidaya durian, analisis usaha dan pengolahan durian, digital marketing, pembukuan sederhana UMKM, dan pengembangan usaha melalui kredit bank serta praktik pembuatan pie buah durian. Hasil:.Kelompok tani memperoleh pengetahuan tentang manajemen pengelolaan sebuah usaha sekaligus ketrampilan mengolah durian menjadi produk olahan berupa pie durian. Kesimpulan: Kelompok tani buah masih banyak belum mengetahui cara pengolahan pasca panen, sehingga perlu adanya program edukasi untuk peningkatan pengetahuan dan diversifikasi produk olahan buah. Kata Kunci: durian, pelatihan, penyuluhan, petani durian, value-added __________________________________________________________________________________________ Background: Durian farmers in Gunungpati District have not done much product processing from the durian fruit they produce. Most farmers only sell durian fruit as fresh fruit. This is due to the lack of knowledge of the farmers about how to process durian fruit into other products that have a better selling value. Objective: To increase the knowledge of durian farmers in processing fresh fruit from the harvest so as to increase the sale value as a processed product for the home industry. Method: Community service activities are carried out in the form of counseling which is carried out offline and online with material on value-added agricultural products, entrepreneurship, business feasibility of durian cultivation, business analysis and processing of durian, digital marketing, simple MSME bookkeeping, and business development through bank credit and manufacturing practices durian pie. Result: The farmer group gained knowledge about the management of a business as well as the skills to process durian into a processed product in the form of durian pie. Conclusion: Many fruit farmer groups still don't know how to post-harvest processing, so an educational program is needed to increase knowledge and diversify processed fruit products.   Keywords: durian fruit,  training, counseling, durian farmers, value-added
Disclosure Determinants of Provincial Financial Statements Hardiningsih, Pancawati; Pramudibyanto, Hascaryo; Kristiana, Ida; Suhadi, Suhadi
Jurnal Analisis Bisnis Ekonomi Vol 20 No 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i1.6631

Abstract

Disclosure and provision of information is an important element in financial statements. Therefore, local governments must provide adequate disclosure of various information in financial reports as a form of accountability and transparency of public finances to avoid errors and misunderstandings in the interpretation of financial statements. This study aims to analyze the factors that influence the level of disclosure of the Provincial Government's Financial Statements for the 2018-2020 fiscal year. The sample used in this study were 101 Financial Statements with the census method. This research analysis technique uses multiple linear regression analysis with Eviews 8.0 application. The results showed that regional wealth, government size, and the number of SKPDs had a positive effect on the level of LKPD disclosure. While the level of dependency and the number of audit findings does not affect the disclosure of LKPD.