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All Journal Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Fitrijati, Krisnhoe Rachmi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PEMBENTUKAN KOPERASI USAHA MERUPAKAN SOLUSI BAGI PENGEMBANGAN UMKM Fitrijati, Krisnhoe Rachmi; Widianingsih, Rini; Purwati, Atiek Sri; Pratiwi, Umi; Ulfa, Permata; Suparlinah, Irianing; Sunarmo, Agus
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.01.12957

Abstract

Business cooperatives are a form of cooperative that focuses on developing small and medium enterprises (MSMEs). This type of cooperative plays an important role in supporting local economic growth and community empowerment. One of the business entities supporting the Indonesian economy is a cooperative. Now cooperatives do not only focus on the financial sector such as savings and loan cooperatives, but cooperatives must start moving in real sectors such as consumer, producer, service and marketing cooperatives. Real sector cooperatives focus on economic activities that produce goods or services that can be consumed or used by their members or the general public. The problems currently faced are limited resources, weak governance, and limited access to technology. The government and other stakeholders need to continue to strive to increase the capacity of cooperatives and create a conducive environment for MSMEs. The solution to overcome this problem is by providing outreach to business actors and the community as well as adequate support, business cooperatives can become effective strategic partners in encouraging
PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWINGI Dwitia, Syahsa Permata Permata; Purwati, Atiek Sri; Fitrijati, Krisnhoe Rachmi; Pratiwi, Umi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.586 KB) | DOI: 10.32424/1.saap.2022.1.1.8033

Abstract

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.
PENGARUH WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN DALAM LAPORAN KEUANGAN Bagaskara, Muhammad; Purwati, Atiek Sri; Fitrijati, Krisnhoe Rachmi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.59 KB) | DOI: 10.32424/1.saap.2022.1.1.8034

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing terhadap pencegahan kecurangan laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah Bank Syariah Indonesia yang ada di Jakarta Pusat. Metode yang digunakan dalam penelitian ini adalah metoe kuantitatif dengan survey. Teknik pengumpulan data dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah regresi berganda dengan menggunakan software SPSS v.23. Hasil penelitian menunjukan bahwa aspek struktural, aspek operasional dan aspek perawatan secara parsial berpengaruh positif dan signifikan terhadap pencegahan kecurangan laporan keuangan
Teknik Marketing Produk pada UKM Suka Nicky Banjarnegara Fitrijati, Krisnhoe Rachmi; Purwati, Atiek Sri; Ulfah, Pemata; Pratiwi, Umi
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 4 No 1 (2025): Jurnal Pengabdian Bisnis dan Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.1.16774

Abstract

Innovation cannot be separated from business life because innovation is the spirit or soul of a company to develop. Therefore, innovation management is an important factor in determining the development of small and medium enterprises (SMEs). The role of SMEs in a country's economy is very important. SMEs symbolize the strength of a country's economic development. UKM Suka Nicky is one of the UKMs that has been established since 1996, starting from a small tempe chips business carried out by Sukini as a business actor. Some of the challenges that have been experienced in developing the UKM Suka NIcky business include product innovation, advances in Information Technology, product variations and market segmentation. The aims and objectives of implementing community service activities at UKM Suka Nicky are one form of implementing the tri dharma of higher education which must be carried out by lecturers as a form of community service. This program is expected to increase insight into marketing strategies, which in turn can provide additional knowledge, knowledge that can be used as additional income so that prosperity can be achieved.
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Nisa, Zahra Ainun; Maghfiroh, Siti; Fitrijati, Krisnhoe Rachmi; Faturokhman, Agus
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.1.17331

Abstract

The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the decision-making obtained. One of the quality audit results is conveyed in the form of an audit report. Furthermore, audit reports as formal media used by auditors in communicating to interested parties about the conclusions of the audited financial statements. The purpose of this study is to empirically determine the influence of integrity, competence and work experience of auditors on audit reports. Several factors affect the audit report including integrity, competence and work experience. This research is motivated by the existence of a phenomenon in the form of a discrepancy that exists in audit practice at the inspectorate. The method used in this study is descriptive quantitative. The theory used in this research was attribution theory and the samples in this study were internal auditors in the inspectorates of Banyumas, Purbalingga, Banjarnegara and Cilacap districts. This study used purposive sampling with criteria of the sample they have worked with and experienced for two years. Classical assumption tests are carried out first and data testing is used validity and reliability tests. Furthermore, data were tested using SPSS version 20 using multiple linear regression and hypothesis tests. There are 102 respondents which shows that integrity has a positive effect on audit reports, competence has no effect on audit reports and work experience has no effect on audit reports.
Co-Authors Atiek Sri Purwati Bagaskara, Muhammad Dwitia, Syahsa Permata Permata Faturokhman, Agus Nisa, Zahra Ainun Rini Widianingsih, Rini Siti Maghfiroh Sunarmo, Agus Suparlinah, Irianing Ulfa, Permata Ulfah, Pemata Umi Pratiwi, Umi