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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research
Ardhiani, Mutiara Rachma
Universitas PGRI Adi Buana Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Efektivitas Program Pemulihan Ekonomi Nasional bagi Pertumbuhan Ekonomi Indonesia Ulfa Puspa Wanti Widodo; Mutiara Rachma Ardhiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.833

Abstract

This study aims to determine the effectiveness of the fiscal and monetary policies implemented by the Indonesian government for economic recovery during the pandemic on economic growth. This study uses a quantitative approach and hypothesis testing is carried out using the Autoregressive Integrated Moving Average (ARIMA) method. The sample used is the rate of economic growth in Indonesia from 2010 to 2020. The test results show that the PEN program has a positive impact on consumption levels, FDI, DDI, interest rates, and tax revenues but has not been able to provide a positive stimulus for government spending and GDP. It can be concluded that the implementation of the PEN program has been effective for macroeconomic components in Indonesia but not yet effective enough for increasing GDP as a whole. Keywords: Fiscal Policy, Monetary Policy, Economic Growth, Gross Domestic Product (GDP)
Locus Of Control Sebagai Penguat Peran Etika Profesi Dan Audit Judgment Dalam Meningkatkan Kredibilitas Akuntan Publik Mutiara Rachma Ardhiani; Nashrudin Latif
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1870

Abstract

The purpose of this study was to analyze the influence of professional ethics on the credibility of public accountants through audit judgment moderated by locus of control. The research was conducted on public accountants who worked at 24 KAPs in East Java which were registered in the database of Otoritas Jasa Keuangan (OJK). The data that has been obtained was analyzed quantitatively with path analysis to examine the effect of mediating variables and moderated regression analysis to examine the effect of moderating variables. The results of the study show that Professional Ethics has a direct and indirect effect on the Credibility of Public Accountants through Audit Judgment. Testing with the moderating variable gives two different results. First, Locus of Control can moderate the influence of Professional Ethics on the Credibility of Public Accountants, and secondly, Locus of Control does not moderate the effect of Audit Judgment on the Credibility of Public Accountants
Co-Authors Abimanyu, Bangkit Aji Prasetyo, Aji Akbar Febrianto, Muhammad Amalia Eka Anggraini Aristha Purwanthari Sawitri Bayu Rama Laksono Christina Menuk Sri Handayani Dicky Surya Putra Pradana Fachrudy Asj’ari Fairuza Arindra Fibertus Rande, Rikardus Gymnastiar, Alfan I Made Bagus Dwiarta Istikhoroh, Siti Ivah Umma, Neysa Moch. Munir Rachman Munir Rachman Nadya Budiarti Nashrudin Latif Nashrudin Latif noer choidah Nurdina Nurdina Putri Nur Aisyiah, Emilia Sigit Prihanto Utomo Suhardiyah, Martha Sukandani, Yuni Sutama Wisnu Dyatmika Teguh Purwanto Tri Ariprabowo Ulfa Puspa Wanti Widodo Widiar Onny Kurniawan Wira Yudha Alam wira yudha alam Yuni Sukandani Yurida Sasmita