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All Journal Jurnal Mahasiswa Bina Insani SEIKO : Journal of Management & Business Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma Jurnal Bina Manajemen Jurnal Bina Akuntansi JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Inovasi Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat
Fitriana, Avincennia Vindy
Universitas Bina Insani
Religion Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN PENYUSUNAN ANGGARAN SEDERHANA SEBAGAI PERENCANAAN DAN PENGENDALIAN KEUANGAN USAHA MIKRO KECIL MENENGAH DI DESA KARANGANYAR KABUPATEN KARAWANG Fitriana, Avincennia Vindy; Kartika, Mega Rianita
SINKRON: Jurnal Pengabdian Masyarakat UIKA Jaya Vol. 3 No. 1 (2025): SEMUA ARTIKEL TERBIT SECARA ONLINE
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpmuj.v3i1.2570

Abstract

West Java has the highest number of MSMEs, namely 1.49 million business units. Of this number, 3,000 are MSMEs in Klari District, which includes Karanganyar Village. Most of the residents of Karanganyar Village work as farmers or farm laborers. One of the plants cultivated in Karanganyar Village is the Sncha Inchi plant, where the seeds from this plant are made into finished goods such as snacks and sancha inchi oil. The business carried out by the people of Karanganyar Village is in the spotlight of academics, especially in terms of financial planning and management. A good business is a business that is able to plan and manage finances well. In managing finances, there needs to be a plan called a budget. A budget is a periodic quantitative plan (an amount) prepared based on a program that has been approved. Considering the importance of budgets, in Karanganyar Village, especially Sancha Inchi business people, need to be given training in preparing systematic budgets. It is hoped that sancha inchi business people in Karanganyar Village can implement budget preparation at the beginning of each period so that the sancha inchi business process runs smoothly. After the training was carried out, the farmers' ability to prepare budgets increased and the management of the Sanchi Inchi farmer/business group business budget became better.
The Role Of Financial Performance In The Disclosure Of Sustainability Reportd In State-Owned Enterprises Nasihin, Ihsan; Fitriana, Avincennia Vindy; Arimurti, Trias; Purwandari, Dian
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

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Abstract

A sustainability report is a report published by a company, the contents of which are information about the company's social activities. Currently, there are still many companies that often do not pay attention to the social and environmental impacts of their business activities. For this reason, pressure and explanation are needed regarding the importance of companies disclosing sustainability reports whose aim is to help improve company performance. The research that will be used in this research is a quantitative method using a descriptive statistical approach. The data that will be used in this research is secondary data using population and samples in data collection. The data analysis technique that will be used in this research is to carry out multiple regression analysis. The results of the research that has been conducted show that financial performance has a positive effect on the disclosure of sustainability reports
PENGARUH ETIKA DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT DENGAN MODERASI TINGKAT PENDIDIKAN Mega Rianita Kartika; Fitriana, Avincennia Vindy
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

Inspectorate is part of the Government Internal Supervision Apparatus which has the main duties and functions of supervision over government administration. The purpose of the audit process is to produce quality audits with one of the indicators being an objective report. The objectivity of the audit report can be obtained when the auditor is able to apply his professional ethics and has a professional skepticism. These two things can be obtained by auditors, one of which is through the level of education. This study was conducted on 85 auditors at the West Java Provincial Inspectorate as respondents with quantitative research methods with descriptive and verifiable approaches. The data source is primary data using questionnaires. The purpose of this study is to determine the influence of ethics and professional skepticism on audit quality both simultaneously and partially, as well as the role of education level as a moderation variable in influencing it. The technical analysis of this study uses Moderated Regression Analysis. The results showed that ethics and professional skepticism had an effect on the quality of audits both simultaneously and partially. The level of education is not able to moderate the influence of ethics and professional skepticism on audit quality.
Co-Authors Amalia Rahmawati Arimurti, Trias Dade Nurdiniah Indra Wijaya Iren Meita Iren Meita Kartika, Mega Rianita Layon Hocben Hutagaol Makom, Maha Rona Marisa Soraya Mega Rianita Kartika Mochammad Anshory Nasihin, Ihsan Nelly Nur Fitriani Oktapriana, Chita Purwandari, Dian Purwoko, Agus Wanda Dwi Ramadhan