Claim Missing Document
Check
Articles

Found 13 Documents
Search

The Impact of Professional Skepticism, Competence, and Independence on Audit Quality During the Covid-19 Pandemic Perdana, ST K Caraka Vidi; Muchayatin, Muchayatin
Untag Business and Accounting Review Vol 2, No 2: October 2023
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v2i2.4452

Abstract

This research is empirical research that aims to analyze the influence of professional skepticism, competence, and independence on audit quality during the COVID-19 pandemic. The population studied was 81 staff at the Leonard, Mulia, and Richard Semarang Public Accounting Firm. The sampling technique used is saturated. The data used is primary data obtained by distributing questionnaires to audit staff and 77 questionnaires could be processed. The data technique used in this research is multiple linear regression. The results show that professional skepticism, competence, and independence have a positive effect on audit quality during the COVID-19 pandemic. The implication are auditors should not delay decisions, should stick to the applicable Financial Accounting Standards regulations, and maintain an independent attitude in carrying out the audit process.
Evaluation of the Implementation of Function-Based Responsibility Accounting Sari, Anjela Yuliantika Kumala; Parju, Parju; Wibowo, Agung; Muchayatin, Muchayatin
Untag Business and Accounting Review Vol 3, No 2 (2024): October 2024
Publisher : Faculty of Economics and Business UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/ubar.v3i2.5526

Abstract

Implementation of Function-Based Responsibility Accounting is a system used to determine the level of responsibility carried out by managers and employees in controlling production costs. This study aims to determine the implementation of function-based responsibility accounting for determining burdens, measuring performance, evaluating, and knowing the awards given by the company to employees. This study is located at PT.TIMW Bawen Unggaran. The method used in this study is descriptive qualitative by collecting data through interviews with managers and heads of production along with documentation of related documents. The analysis techniques used are data reduction, data presentation, and conclusion. The results obtained that the implementation of function-based responsibility accounting at PT.TIMW in determining burdens, measuring performance, evaluating and awards is good, but needs to be improved so that its performance is optimal.
INOVASI UBI UNGU MENJADI DONUT SEBAGAI KREATIVITAS PRODUK LOKAL DI KELURAHAN MANGUNSARI, KECAMATAN GUNUNGPATI, KOTA SEMARANG Nurchayati, Nurchayati; Muchayatin, Muchayatin; Parju, Parju; Suyati, Sri; Setyobudi, Setyobudi; Sulistyani, Sulistyani; Aminah, Siti; Riyanto, Joko; Musprihadi, Ribut
MAJU : Indonesian Journal of Community Empowerment Vol. 2 No. 6 (2025): MAJU : Indonesian Journal of Community Empowerment, November 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v2i6.1899

Abstract

This community service program aims to empower the people of Mangunsari Village, Gunungpati District, Semarang City through purple sweet potato-based donut innovation. The main problem is the low added value of purple sweet potatoes, which are only sold raw, and limited knowledge of processed product diversification. The implementation method included training in donut making, packaging, branding, and marketing management for 25 participants. Results showed a significant increase in participant knowledge from 38% to 87%, with 92% of participants able to produce high-quality donuts. The optimal formulation using a 37.5% substitution of purple sweet potato puree resulted in an organoleptic acceptance level of 84-88%. Value-added analysis showed a 1,025% increase in economic value with a profit margin of 260%. The "Sate Donat Mini 17" business group was formed, with 48% of participants actively producing, generating additional income of IDR 1.8-3.5 million per month. The program has had a positive impact on community economic empowerment and increasing the added value of local commodities. Keywords: Community Empowerment, Purple Sweet Potato, Product Innovation, Added Value, Entrepreneurship