Articles
<![CDATA[Pengaruh Keahlian Auditor, Tekanan Ketaatan, Independensi dan Orientasi Tujuan Terhadap Pertimbangan Audit ]]>
<![CDATA[Twenty Mariza Syafitri]]>;
<![CDATA[Husaini Husaini]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 1 (2022): Maret 2022 ]]>
Publisher : <![CDATA[Universitas Andi Djemma ]]>
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DOI: 10.35914/jemma.v5i1.814
<![CDATA[Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.]]>
<![CDATA[PENGARUH PENALARAN LOGIS TERHADAP KEMAMPUAN MEMBUAT KEPUTUSAN DALAM PROSES AUDIT ]]>
<![CDATA[Lisa Martiah Nila Puspita Sara Andriani]]>
<![CDATA[ JURNAL RISET TERAPAN AKUNTANSI Vol. 3 No. 1 (2019): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[JURNAL RISET TERAPAN AKUNTANSI ]]>
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DOI: 10.5281/zenodo.3837843
<![CDATA[Penelitian ini bertujuan untuk membuktikan pengaruh penalaran logis dalam kemampuan pengambilan keputusan dalam proses audit. Partisipan dalam penelitian ini terdiri dari 30 siswa dan 24 auditor pemerintah. Pertama, semua siswa menyelesaikan dua belas kasus logikadalam kuesioner, kemudian mereka mendapatkan kursus logika singkat, kemudian mereka harus menyelesaikan kasus logika yang sama. Data dikumpulkan dengan menggunakankuesioner yang berisi 20 skenario. Berbeda dengan penelitian sebelumnya yang menggunakan independent sample T-test, teknik analisis data menggunakan paired sample t-test untukmenguji hipotesis pertama (H1) dan independent sample t test untuk menguji hipotesis kedua dan ketiga). Hasil penelitian ini menunjukkan: 1) hasil pertimbangan audit siswa yang telah mengikuti pelatihan logika lebih baik dari sebelumnya. 2) tidak ada perbedaan yang signifikansecara statistik antara kelompok 1 (siswa) dan kelompok 2 (auditor) .3) tidak ada perbedaan yang signifikan antara tingkat kepercayaan auditor dan tingkat kepercayaan siswa.]]>
<![CDATA[PENGEMBANGAN PENYULUHAN URGENSI KESELAMATAN DAN KESEHATAN KERJA (K3) SERTA PELATIHAN PENGGUNAAN ALAT PELINDUNG DIRI (APD) BAGI PERSATUAN TUKANG MANDIRI ]]>
<![CDATA[Samsul Bahri]]>;
<![CDATA[Besperi Besperi]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ DHARMA RAFLESIA Vol 13, No 1 (2015): JUNI ]]>
Publisher : <![CDATA[Universitas Bengkulu ]]>
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DOI: 10.33369/dr.v13i1.4157
<![CDATA[The most of navvies is the low level education informal worker. More than 80% of them have only completed their primary school. The navvies are lacking in Occupational Health and Safety (K3). They never wear Personal Protective Equipment (APD) in their activity. Half of them almost do not know about this standard and this equipment. While others say that it is impractical and interfere with their work while they wear it. The purpose of this program is providing information about the urgency of K3 and training in the use of APD for workers. The results of the application of science and technology show that the risk of navvy have the big potential accidents. The program created an awareness of few of them to apply K3 although not yet fully implemented. K3 is very important and useful for navvy. Keywords: safety, health, work, navvy, accidents]]>
<![CDATA[Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas ]]>
<![CDATA[Lisa Martiah Nila Puspita]]>;
<![CDATA[Rifaatul Khoiriyah]]>;
<![CDATA[Lukluk Fuada]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The study aimed to investigate individual values that involved in planning activities. This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour. To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.]]>
<![CDATA[Digitalization of Banking and Financial Performance of Banking Companies ]]>
<![CDATA[Isma Coryanata]]>;
<![CDATA[Elisa Hawalia Ramli]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>;
<![CDATA[Halimatusyadiah Halimatusyadiah]]>
<![CDATA[ International Journal of Social Service and Research (IJSSR) Vol. 3 No. 2 (2023): International Journal of Social Service and Research (IJSSR) ]]>
Publisher : <![CDATA[CV. Ridwan Publisher ]]>
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DOI: 10.46799/ijssr.v3i2.254
<![CDATA[This study aims to identify the impact of bank digitization on the financial performance of companies in the Indonesian banking sector. The study uses his three-year (2018-2020) panel data of banking companies listed on the Indonesia Stock Exchange, covering 40 banks and 120 observations. Data were analyzed using panel data regression with a fixed effects model. The analysis tool used in this study is Eviews version 10. The results of this study show that the application of banking digitalization in the form of digital technology adaptation in banking firms has a negative impact on financial performance as measured by return on investment. These results highlight that the use of digital technology failed to improve the financial performance of Indonesian banks. As factual information, the study serves as the basis for decisions regarding the application of digital technology in banking companies. Investors are especially careful when investing in companies that use digital technology.]]>
<![CDATA[Literasi dan Pelatihan Dasar Akuntansi Masjid berbasis ISAK 35 bagi Pengurus Masjid di Kota Bengkulu ]]>
<![CDATA[Lisa Martiah Nila Puspita]]>;
<![CDATA[Halimatusyadiah Halimatusyadiah]]>;
<![CDATA[Darman Usman]]>
<![CDATA[ Jurnal Nusantara Mengabdi Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jnm.v1i3.726
<![CDATA[Purpose: The purpose of the activity is to explain the urgency of masjid financial reporting that meets reporting standards and introduce and provide basic training on the use of simple masjid financial bookkeeping applications using excel to masjid managers. Method: This activity is carried out using a lecture method and technical guidance related to preparing masjid financial reports using a simple application. At the end of the activity, there was a question and answer session between the participants and the presenter. Results: Besides understanding the urgency of financial reporting according to applicable standards, masjid administrators also know the operational technicalities of masjid bookkeeping applications that can be applied in masjids that are their responsibility. Conclusion: This activity can motivate masjid administrators to carry out masjid financial reporting according to applicable standards. In addition, participants can identify all assets owned by large masjids and their activities which will be reported through a simple application offered.]]>
<![CDATA[PELATIHAN PENINGKATAN AKUNTABILITAS DANA DESA ]]>
<![CDATA[Lisa Martiah Nila Puspita]]>;
<![CDATA[Vika Fitranita]]>;
<![CDATA[Robinson Robinson]]>;
<![CDATA[Fenny Marietza]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Irwansyah Irwansyah]]>
<![CDATA[ Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda Bengkulu ]]>
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DOI: 10.37638/indonesiaraya.4.1.7-10
<![CDATA[Permasalahan yang timbul dalam pengelolaan dana desa adalah berkenaan dengan kesiapan SDM dalam menjalankan program yang telah direncanakan, pemahaman (interpretasi) bagaimana mengelola atau menggunakan dana desa. Permasalahan berikutnya adalah pada tahap pelaporan keuangan dana desa. Hal tersebut yang menjadi persoalahan pada Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong. Pelaporan dana desa menjadi hal yang wajib sebagai bentuk akuntabilitas desa kepada pemangku kepentingan, diantaranya masyarakat dan negara (pemerintah pusat). Metode yang dilakukan dalam pengabdian masyarakat ini adalah dengan metode pelatihan dan pendampingan guna membantu perangkat desam lama menyusun pelaporan keuangan Dana Desa. Hasil dari pengabdian ini masyarakat Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong, khususnya perangkat Desa dapat memiliki pemahaman dalam penyusunan pelaporan keuangan desa dengan baik dan dapat mengatasi permasalahan-permasalahan yang timbul dalam penyusunan laporan keuangan desa]]>
<![CDATA[Literasi Digital dalam Rangka Peningkatan Kemampuan Manajemen Keuangan Keluarga bagi Ibu-ibu Rumah ]]>
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ Abdi Reksa Vol. 2 No. 2 (2021) ]]>
Publisher : <![CDATA[UNIVERSITAS BENGKULU ]]>
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DOI: 10.31186/abdi reksa.2.2.7-14
<![CDATA[Family financial management and control practices have received little attention. This absence can lead to bigger problems in a family. However, if the family finances have been well planned and managed, every member of the family will feel serenity in his house. By taching the housewives about the urgency of financial management and technical guidance of existing family financial management applications, the financial problems faced will be easier to anticipate in advance. If this problem can be resolved by every family, then the goal of a prosperous family can be realized. This program aims to explain the urgency of family financial management and provide technical guidance using an Android-based financial management application for housewives in Muara Bangkahulu sub-district, Bengkulu city. The results show that these housewives have a better understanding of the urgency of family financial management and skills in using family financial management applications by using their handphones after join this program. ]]>
<![CDATA[DESAIN RENOVASI MASJID DARUSSALAM PERUMNAS UNIB KELURAHAN PEMATANG GUBERNUR KOTA BENGKULU ]]>
<![CDATA[Samsul Bahri]]>;
<![CDATA[Abdul Hamid Hakim]]>;
<![CDATA[Amin Shody Ashary]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ Abdi Reksa Vol. 4 No. 2 (2023) ]]>
Publisher : <![CDATA[UNIVERSITAS BENGKULU ]]>
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DOI: 10.31186/abdireksa.4.2.44-49
<![CDATA[Masjid merupakan sarana ibadah untuk berkumpul, bertatap muka dan beribadah kaum muslim secara rutin. Masjid Darussalam Perumnas UNIB terdiri dari 2 bangunan yaitu bangunan bagian belakang yang difungsikan untuk jamaah wanita dan bangunan bagian depan untuk jamaah laki-laki. Kondisi fisik bangunan Masjid Darussalam bagian depan nampak kusam dan kurang terawat dengan baik. Hal ini dapat dipahami karena Masjid Darusalam bagian depan merupakan bangunan lama dan belum pernah dilakukan renovasi total serta lancape sekitar masjid belum tertata dengan baik dan asri. Pengurus Masjid Darussalam memutuskan untuk merenovasi bangunan fisik sehingga lebih indah dan nyaman. Sebelum melakukan renovasi, pengurus meminta bantuan kepada Tim PPM untuk menyiapkan gambar desain Masjid Darussalam bagian depan dengan ukuran 20 x 25 m2. Produk yang dihasilkan oleh Tim PPM berupa gambar arsitektur, struktur, elektrikal dan plumbing. Renovasi Masjid Darussalam berdasarkan rencana anggaran biaya (RAB) membutuhkan dana sebesar Rp. 872.574.000,- (delapan ratus tujuh puluh dua juta lima ratus empat puluh ribu rupiah). Diharapkan gambar kerja dan RAB yang telah disiapkan oleh tim PPM dapat menjadi pedoman dan acuan dalam penggalangan dana dan proses pembangunan renovasi Masjid Darussalam Perumnas UNIB.]]>
<![CDATA[Firm Performance Based on Sustainability Report and Intellectual Capital ]]>
<![CDATA[Dina Septriana]]>;
<![CDATA[Lisa Martiah Nila Puspita]]>
<![CDATA[ JAFFA Vol 12, No 1 (2024): April ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v12i1.22977
<![CDATA[Environmental damage and global warming are being discussed throughout the world. Disclosure of sustainability reports plays a role in assessing the company’s environmental, economic, and social responsibilities due to corporate activities. This study intends to establish whether Intellectual Capital and sustainability reports affect financial performance. Secondary data was obtained from the Indonesian Stock Exchange, emphasizing JIIlisted companies. The method of data processing involves the utilization of EViews 9. The study’s findings indicate that sustainability reports have negligible implications for firm performance. The presence of intellectual capital has been found to have a favorable influence on the organizations financial performance. Intellectual capital has been found to improve the financial success of firms. Therefore, this research can help stakeholders observe opportunities for long-term firm performance and determine the direction of policies that will be implemented to realize company goals.]]>
