Garuda - Garba Rujukan Digital

PENGARUH KECERDASAN INTELEKTUAL (IQ), KECERDASAN EMOSIONAL (EQ), DAN KECERDASAN SPIRITUAL (SQ) DALAM MENENTUKAN RISIKO KECURANGAN Pramono, Joko; Puspita, Maria Entina
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): Edisi April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.81

Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan intelektual (IQ), kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ) terhadap audit judgment dalam menentukan risiko kecurangan. Objek yang diteliti adalah Kantor Akuntan Publik di Jakarta. Teknik pengumpulan data menggunakan metode purposive sampling dengan menggunakan sampel penelitian adalah auditor eksternal yang memiliki masa kerja lebih dari 1 (satu) tahun. Jenis data penelitian menggunakan data primer berupa kuesioner online. Responden penelitian ini berjumlah 40 auditor. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial kecerdasan intelektual (IQ) berpengaruh terhadap audit judgment dalam menentukan risiko kecurangan, sedangkan kecerdasan emosional (EQ) dan kecerdasan spiritual (SQ) terbukti tidak berpengaruh terhadap audit judgment dalam menentukan risiko kecurangan.

Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga Maria Entina Puspita; Joko Pramono
The Indonesian Accounting Review Vol 9, No 2 (2019): July - December 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1818

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.

Pengaruh Kecerdasan Intelektual (IQ), Kecerdasan Emosional (EQ), Dan Kecerdasan Spiritual (SQ) Dalam Menentukan Risiko Kecurangan Joko Pramono; Maria Entina Puspita
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.205

This research aims to test empirically the influence of intelligence quotient (IQ), emotional intelligence (EQ) and spiritual intelligence (SQ) on audit judgment in determining the risk of fraud. The objects of this research were the Public Accounting Firms in Jakarta. The data collection techniques used was purposive sampling method with online questionnaire instrument. In this study, the respondents were 40 auditors. The data were analyzed using multiple regression analysis method. This research showed that intelligence quotient (IQ) affected the audit judgment in determining the risk of fraud, while emotional intelligence (EQ) and spiritual intelligence (SQ) did not have an influence on the ability of audit judgment to determine the risk of fraud

Mental Accounting and Business Decision-Making within SMEs: A Covid-19 Pandemic Phenomenon Maria Entina Puspita; Bertha Kusuma Wardani
Journal of Accounting and Strategic Finance Vol 5 No 1 (2022): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i1.228

This study aims to analyze the mental accounting of SME actors in business decision-making in the midst of the Covid-19 pandemic. The objects of this study are the SMEs in Salatiga City. The data collection technique uses accidental sampling with the SME respondents who were willing to be interviewed during the research. The study employs a questionnaire from 100 respondents. This study is mixed-method research. The quantitative approach is to process the accounting information owned by SME actors in business decision-making and detect mental accounting when dealing with the COVID-19 pandemic. The qualitative approach is interviewing SME actors. The results show a mental accounting in terms of the separation of business finances and personal finances. Most SMEs actors allocate income to certain necessities. The recording of transactions has been done even though the records are limited to certain records. The income and costs incurred were separated for the business. The SMEs actors already have business decisions in the income cycle, expenditure cycle, production cycle, HR management cycle, and payroll and funding cycle decisions. In making these decisions, SME actors rely more on unwritten accounting information such as market price estimates, estimated cost of goods sold, estimated production costs, owners' memories of the amount of inventory they have, as well as direct physical inspection of inventories to make good business decisions. The main contribution of this research demonstrates that the Covid-19 pandemic has shaped new behavior relating to business decision-making by the separation of business and personal finances.

Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Sederhana Pada Pelaku UMKM Kelurahan Tingkir Tengah Joko Pramono; Maria Entina Puspita
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.1818

Pengabdian ini bertujuan untuk memberikan sosialisasi dan pelatihan penyusunan laporan keuangan sederhana pada pelaku UMKM Kelurahan Tingkir Tengah, Kota Salatiga. Kegiatan sosialisasi dan pelatihan ini dilakukan dengan cara presentasi, diskusi dan simulasi. Sasaran kegiatan Pengabdian Kepada Masyarakat ini adalah bagi pelaku UMKM yang berada di wilayah Kelurahan Tingkir Tengah, Kota Salatiga. Melalui kegiatan sosialiasi dan pelatihan ini diharapkan pelaku UMKM mampu mengelola kas yang dimiliki dengan maksimal serta memulai disiplin dalam pencatatan pembukuan sederhana yang tertata sehingga dapat pula menyusun laporan keuangan usaha secara sederhana yang mendukung pengambilan keputusan operasinal usaha. Kegiatan ini dimulai dengan membantu pelaku UMKM mengidentifikasi kas dalam kebutuhan usaha, melatih proses pencatatan transaksi sampai dengan penyusunan laporan keuangan sederhana. Hasil yang diharapkan dari kegiatan ini adalah pelaku UMKM tersebut mampu mengidentifikasi kas dan biaya dalam usaha, melakukan pencatatan pembukuan yang lebih tertata sampai mampu menyusun laporan keuangan secara sederhana. Tindak lanjut dari kegiatan ini adalah pembinaan dan pendampingan berkelanjutan, sehingga peserta pendampingan pelaku UMKM tersebut benar-benar dapat melakukan pembukuan usaha secara mandiri hingga dapat menyusun laporan keuangan sederhana.

Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Sederhana Pada Pelaku UMKM Kelurahan Tingkir Tengah Joko Pramono; Maria Entina Puspita
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.1818

Pengabdian ini bertujuan untuk memberikan sosialisasi dan pelatihan penyusunan laporan keuangan sederhana pada pelaku UMKM Kelurahan Tingkir Tengah, Kota Salatiga. Kegiatan sosialisasi dan pelatihan ini dilakukan dengan cara presentasi, diskusi dan simulasi. Sasaran kegiatan Pengabdian Kepada Masyarakat ini adalah bagi pelaku UMKM yang berada di wilayah Kelurahan Tingkir Tengah, Kota Salatiga. Melalui kegiatan sosialiasi dan pelatihan ini diharapkan pelaku UMKM mampu mengelola kas yang dimiliki dengan maksimal serta memulai disiplin dalam pencatatan pembukuan sederhana yang tertata sehingga dapat pula menyusun laporan keuangan usaha secara sederhana yang mendukung pengambilan keputusan operasinal usaha. Kegiatan ini dimulai dengan membantu pelaku UMKM mengidentifikasi kas dalam kebutuhan usaha, melatih proses pencatatan transaksi sampai dengan penyusunan laporan keuangan sederhana. Hasil yang diharapkan dari kegiatan ini adalah pelaku UMKM tersebut mampu mengidentifikasi kas dan biaya dalam usaha, melakukan pencatatan pembukuan yang lebih tertata sampai mampu menyusun laporan keuangan secara sederhana. Tindak lanjut dari kegiatan ini adalah pembinaan dan pendampingan berkelanjutan, sehingga peserta pendampingan pelaku UMKM tersebut benar-benar dapat melakukan pembukuan usaha secara mandiri hingga dapat menyusun laporan keuangan sederhana.

The Effect of Good Government Governance on Developing Village Index (IDM) Through Sustaianable Development Goals (SDGS) (Empirical Study In Kedungjati District, Grobogan Regency) Afandi, Pandi; Puspita, Maria Entina; Wibowo, Mada Adi; Kusumaningrum, Diah; Santoso, Ahmad
Journal of Economics and Public Health Vol 2 No 3 (2023): Journal of Economics and Public Health: September 2023
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v2i3.1982

The study aims to analyze the effect of good government governance (GGG) and sustainable development goals (SDGs) and their implications on the village development index (IDM) of villages in Kedungjati District, Grobogan Regency with explanatory reaserch. The samples in this study were taken from villagers in 12 villages in Kedungjajati District with non-probability sampling where each village was represented by 3 village community leaders who understood the conditions of their village development. The results of the study showed. GGG has a significant effect on SGDs and SDGs have a significant effect on IDM, while GGG has no significant effect on IDM, for SGDs has a greater influence than the influence of GGG on IDM, the SGDs variable has proven not to be a connecting variable between GGG and village IDM in Kedungjati District, Grobogan Regency. Looking at the results of this study, the factor of good governance or GGG in its implementation needs serious attention in order to be able to realize the success of village development, as well as the need for the selection and placement of intervening variables that are more in accordance with the character of the object and research problems such as variability of village competitiveness, village development performance and other variables that are more relevant.

SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SDM DAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Aryani, Wiwin; Widodo, Tri; Puspita, Maria Entina
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.12899

The research aims to determine the effect of implementing a regional financial accounting system, human resource competency and implementing internal audit on the quality of the Salatiga City regional government's financial reports. The population was 52 financial management employees in the Salatiga City Regional Government and were used as research samples. Explanatory research using data analysis methods, validity test, reliability test, multiple linear regression analysis test, t test, F test and coefficient of determination test. The partial research results show that the Regional Financial Accounting System has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports, Human Resources Competency (HR) has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports and Internal Audit has a positive and significant influence on the Quality of Salatiga City Regional Government Financial Reports. The Regional Financial Accounting System, Human Resources Competency, Internal Audit simultaneously contribute to the Regional Financial Quality of the Salatiga City Government by 40.6%, while the remaining 59.4% is influenced by other variables not examined in this research, namely the Use of Technology and Systems Internal control.

PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Pada Karyawan PT NPI Kabupaten Boyolali) Ameilia, Deva; Afandi, Pandi; Putra, Yanuar Surya; Puspita, Maria Entina
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.471

Accounting fraud was discovered in several companies due to pressure on financial targets. Its caused by internal control, individual morality and employee job satisfaction. The purpose this research to determine the influence of internal control, individual morality and job satisfaction on accounting fraud among PT NPI employees. From the results of the t test it is known that control has a significant effect, while individual morality and job satisfaction have no effect on the tendency for accounting fraud at PT NPI. The F test results of the three variables simultaneously influence the tendency for accounting fraud. As much as 61.3% is influenced by this variable, while the remaining 38.7% is influenced by other variables. Company must maintain and improve internal control and employee job satisfaction, and the employees always maintain good morality.

Peran Internal Audit dan Sistem Pengendalian Internal dalam Mendeteksi Penyalahgunaan Aset Kendaraan di Perusahaan Transportasi PT X Putri Nabilah; Maria Entina Puspita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3750

Penelitian ini bertujuan untuk mengevaluasi efektivitas peran internal audit dan sistem pengendalian internal dalam mendeteksi penyalahgunaan aset kendaraan di perusahaan transportasi PT X. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, meliputi wawancara, observasi, dan tinjauan dokumen terkait. Hasil penelitian menunjukkan bahwa internal audit PT X memainkan peran penting dalam mendeteksi penyalahgunaan aset kendaraan melalui penilaian risiko, audit operasional, investigasi kecurangan, dan pemberian rekomendasi perbaikan. Sementara itu, sistem pengendalian internal PT X meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan yang efektif dalam mencegah dan mendeteksi penyalahgunaan aset kendaraan. Kolaborasi antara internal audit dan sistem pengendalian internal terbukti efektif dalam mengungkap kasus penyalahgunaan aset kendaraan di PT X. Penelitian ini berkontribusi dalam memberikan pemahaman mendalam tentang peran penting internal audit dan pengendalian internal dalam mengelola aset kendaraan di perusahaan transportasi.

Title

Found 34 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 34 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 34 Documents
Search