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STRATEGY TO INCREASE SATISFACTION IN SHAPING STUDENT BEHAIOR IN STIKES HARAPAN BANGSA PURWOKERTO Yuliarti, Lusi
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Publisher : STIE AUB Surakarta

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The purpose of this research is to know the influence of physical evidence, location,andÂ image Â on satisfaction on the loyality Â ofÂ college studentÂ in the STIKES Harapan Bangsa Purwokerto. This study is a survey. The data is primary data taken by sampling method, as many as 125 respondents. Data analyzed with validity and reliability test, partial test ( t test ), simultaneously test ( F test ), R-square and path analysis. T test result shows that : physical evidenc is significant positive Â effect on satisfaction, location is insignificant positive effect on satisfaction, Â image Â Â Â is insignificant positive effect on satisfaction, physical evidenc is significant positive Â effect on loyality, location is insignificant positive effect on loyality, Â image Â Â Â is insignificant negatie Â effect on loyality, satisfaction is significant positive effect on loyality. F test result shows that simultaneously physical evidence, location,andÂ image Â has significant positive effect on the performance.Â R-square test result shows thatÂ 84,7Â % variation of loyality can be explained by physical evidence, location,Â image,and satisfactionÂ the remaining 15,3% is explained by other factors out of the model. The path analysis show : the direct effect ofÂ physical evidence on loyality variables is smaller Â than the indirect effect of physical evidence on loyality by mediating satisfaction. Based on a total leverage to improve loyality Â will be more effective if through increased discipline by mediatingÂ satisfaction Â Keywords : physical evidence, location, image, satisfaction, loyality

Pengaruh Motivasi, Kompetensi dan Pengalaman Auditor terhadap Kualitas Audit Lusi Yuliarti; Giovanny Bangun Kristianto
J-LEE - Journal of Law, English, and Economics Vol 4 No 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Penyusunan sebuah laporan keuangan merupakan sebuah kewajiban bagi sebuah industri baik dalam skala kecil, menengah dan besar. Kemudian kewajiban lainnya lagi adalah penilaian atas kewajaran sebuah laporan keuangan tersebut, dimana penilaian tersebut dilakukan oleh pihak eksternal yaitu Kantor Akuntan Publik (KAP). KAP sebagai pihak eksternal atau pihak ketiga dipekerjakan oleh sebuah perusahaan dan menjadi penghubung antara agen dan prinsipal. Oleh karena itu dengan keadaan tersebut memunculkan adanya teori keagenan, yang akan menimbulkan biaya keagenan bagi sebuah perusahaan yang menggunakan jasanya. Dalam memberikan sebuah jasa pemeriksaan dalam laporan keuangan, seorang auditor yang bekerja di KAP perlu memberikan kualitas yang terbaik atas pelaksanaan audit yang dilaksanakan. Pada penelitian ini menyajikan faktor-faktor seperti motivasi, kompetensi dan pengalaman auditor yang akan memberikan pengaruh terhadap kualitas audit. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor pada KAP yang berada di Pulau Jawa. Berdasarkan hasil penelitian yang dilakukan menyatakan bahwa variabel motivasi auditor, kompetensi auditor dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial dan secara simultan.

SOSIALISASI SOFTWARE ACCURATE ACCOUNTING KEPADA SISWA SMAN 1 RANCAH CIAMIS-JAWA BARAT Giovanny Bangun Kristianto; RR Farida Istiningrum; Lusi Yuliarti
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Accounting is one of the financial procedures that should be prepared by every business that is carried out. However, accounting is also useful for learning for the academic world. The world of technology is developing, so that accounting is currently being updated with an accounting system, which will make it easier for users to compile accounting reports more precisely. In this community service, the participants are students of SMAN 1 Rancah, Ciamis, West Java. The material given is the socialization of the Accurate Accounting system. Accurate Accounting is a software that is able to help its users to compile a complete, informative and easy to use accounting financial report. So that the material provided will be easily absorbed by the participants. Constraints faced such as the lack of knowledge about basic accounting and ignorance of the Accurate Accounting software became the basis for community service to be carried out. The limited implementation time can be an important concern, because the scope of the accounting world is quite broad, starting from the basics of accounting and developing accounting as a system within the company and becoming an excellent learning medium for educational development. Keywords: financial statement, accounting, accurate, system

Sistem Informasi Akuntansi Menjadi Elemen Penting dalam Peningkatan Kinerja UMKM Esti Saraswati; Giovanny Bangun Kristianto; Lusi Yuliarti
Jurnal Abdimas Ekonomi dan Bisnis Vol. 3 No. 1 (2023): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

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Laju perekonomian Indonesia dewasa ini didominasi oleh peran pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang kegiatan bisnis yang dijalankannya semakin berkembang pesat. Ditengah perkembangannya yang pesat ini, bisnis yang dijalankan UMKM selalu ditemui berbagai hambatan yang dapat membatasi perkembangan kegiatan bisnis para pelaku UMKM kedepannya, hambatan-hambatan yang biasanya ditemui pada pelaku UMKM antara lain ketidakmampuan para pelaku UMKM dalam membedakan pembuatan catatan keuangan bisnisnya dengan catatan keuangan pribadi, minimnya informasi yang didapatkan para pelaku UMKM dalam mempelajari pembuatan laporan keuangan UMKM yang sederhana dan bisa diandalkan pada pelaksanaan kegiatan usaha. Kegiatan pengabdian kepada masyarakat ini dimaksudkan guna memberikan edukasi awal terkait fungsi sistem informasi akuntansi yang diaplikasikan para pelaku UMKM agar terciptanya pengelolaan pembukuan maupun pencatatan keuangan bisnis yang baik. Pelaksanaan kegiatan pengabdian kepada masyarakat ini memakai metode yang diawali dengan mengamati masalah yang dihadapi oleh pihak mitra, menyusun alternatif solusi pemecahan masalah yang dihadapi mitra dengan pemberian penyuluhan dengan pemberian edukasi awal terkait peran sistem informasi akuntansi terhadap kegiatan bisnis UMKM, dan memfasilitasi pelaku UMKM dalam pendampingan pengenalan penerapan system informasi akuntansi, dan software akuntansi sederhana untuk mengakomodir pembuatan catatan keuangan pelaku UMKM yang dapat meningkatkan kinerja UMKM. Output yang didapatkan dari kegiatan pengabdian kepada masyarakat antara lain pelaku UMKM memiliki peningkatan kompetensi terkait pemahaman penerapan system informasi akuntansi, informasi laporan keuangan sesuai SAK EMKM, serta mengetahui adanya software akuntansi tidak berbayar bagi UMKM untuk memudahkan pelaporan keuangan kegiatan bisnisnya.

SOSIALISASI KARIR DAN PROFESI LULUSAN AKUNTANSI DALAM DUNIA BISNIS PADA SMA NEGERI 1 BANTARSARI Giovanny Bangun Kristianto; Farida Istiningrum; Lusi Yuliarti
Archipelago Vol 4, No 1 (2023): Edisi Juni 2023
Publisher : IAIN Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/arc.v4i1.965

Accounting graduates from high school and vocational students certainly have the goal of getting a better career for their future. College level is also one of the stepping stones before entering the world of work. Accounting graduates from a University or College of Accounting will make them more ready to work and have added value for the individual. This Community Service is packaged in a socialization which is given to students of Bantarsari 1 State High School, Cilacap Regency, who are already in class XII, both science and social studies classes. The number of students who took part in the socialization reached approximately 150 students consisting of 3 science classes and 2 social studies classes, which were held in a multipurpose room at SMAN 1 Bantarsari Cilacap. Socialization is provided by providing information about the professions in the accounting profession such as corporate accountants, public accountants, auditors, tax accountants and government accountants. Other information provided such as the type of work performed and the estimated amount of salary that will be received by each in that profession. The information provided is also related to the accounting cycle starting from business transactions to the preparation of a financial report for the company.Keyword: Accountant, Proffesional, graduated

ANALISIS FAKTOR YANG MEMENGARUHI KOMPETENSI AUDITOR Lusi Yuliarti; Farida Istiningrum
Jurnal Applied Research in Management and Business Vol. 3 No. 1 (2023): Juni 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i1.158

Laporan keuangan yang memiliki kualitas baik didukung dengan kemampuan dari auditor dalam kantor akuntan publik. Kompetensi yang dimiliki oleh seorang auditor dapat dipengaruhi oleh banyak faktor, sehingga menjadikan sebuah laporan keuangan auditan menjadi berguna bagi banyak pihak. Faktor yang menjadi variabel dalam penelitian ini adalah pendidikan formal, pelatihan auditor, pengalaman dan pendidikan profesional. Penelitian ini dilakukan dengan menyebar kuesioner di KAP yang ada di Jakarta dan Surabaya. Analisis yang digunakan adalah analisis regresi berganda dengan sebelumnya dilakukan uji validitas, reliabilitas, uji asumsi klasik, multikoleninearitas dan heterokedastisitas. Hasil pengujian regresi linear berganda menunjukan variabel pendidikan formal, pelatihan, pengalaman auditor, dan pendidikan profesi secara simultan dan parsial memiliki pengaruh yang signifikan dan positif terhadap kompetensi auditor.

Pengaruh Motivasi, Kompetensi dan Pengalaman Auditor terhadap Kualitas Audit Lusi Yuliarti; Giovanny Bangun Kristianto
J-LEE - Journal of Law, English, and Economics Vol. 4 No. 1 (2022): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v4i1.790

Penyusunan sebuah laporan keuangan merupakan sebuah kewajiban bagi sebuah industri baik dalam skala kecil, menengah dan besar. Kemudian kewajiban lainnya lagi adalah penilaian atas kewajaran sebuah laporan keuangan tersebut, dimana penilaian tersebut dilakukan oleh pihak eksternal yaitu Kantor Akuntan Publik (KAP). KAP sebagai pihak eksternal atau pihak ketiga dipekerjakan oleh sebuah perusahaan dan menjadi penghubung antara agen dan prinsipal. Oleh karena itu dengan keadaan tersebut memunculkan adanya teori keagenan, yang akan menimbulkan biaya keagenan bagi sebuah perusahaan yang menggunakan jasanya. Dalam memberikan sebuah jasa pemeriksaan dalam laporan keuangan, seorang auditor yang bekerja di KAP perlu memberikan kualitas yang terbaik atas pelaksanaan audit yang dilaksanakan. Pada penelitian ini menyajikan faktor-faktor seperti motivasi, kompetensi dan pengalaman auditor yang akan memberikan pengaruh terhadap kualitas audit. Penelitian ini dilakukan dengan menyebarkan kuesioner kepada auditor pada KAP yang berada di Pulau Jawa. Berdasarkan hasil penelitian yang dilakukan menyatakan bahwa variabel motivasi auditor, kompetensi auditor dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit, baik secara parsial dan secara simultan.

Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan atas Sistem Informasi Akuntansi, dan Kesesuaian Tugas terhadap Kinerja Individu pada Bank Perkreditan Rakyat (BPR) Esti Saraswati; Giovanny Bangun Kristianto; Lusi Yuliarti
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 1 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i1.3899

The objective of this study is to investigate and evaluate the effect of the effectiveness of utilizing Accounting Information System (AIS), trust in the AIS and suitability of tasks on the performance of individuals working at rural banks through simultaneous and partial tests. In this study, 32 individuals who worked at PT Bank Perkreditan Rakyat (BPR) Soka Panca Artha in Sokaraja, Banyumas, were included in the population. The study utilized various stages of research methodology, which included performing descriptive statistical analysis, testing the quality of data, evaluating classical assumptions, conducting multiple regression analysis, and testing hypotheses. The data was primary data collected by distributing questionnaires. Â The findings of this study suggested that the effectiveness of AIS use, trust in AIS, and task suitability greatly influences individual performance simultaneously. The partial testing conducted indicated that the use of AIS and the level of trust in AIS did not significantly affect individual performance. However, the suitability of the task had a significant impact on individual performance

Pelatihan Membentuk Akuntan Berjiwa Kepemimpinan dan Berintegritas Alfizi Alfizi; Giovanny Kristianto; RR Farida Istiningrum; Lusi Yuliarti
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 4 No. 1 (2024): Maret : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v4i1.3071

The profession of an accountant is one of the many promising occupations in the future that is needed by many companies. Apart from possessing the ability to solve the financial problems of a company, accountants are required to have leadership qualities and integrity in carrying out their tasks. The integrity of an accountant is demonstrated by their objectivity in work, which does not favor any interested party, ensuring the credibility of their work. These skills should be nurtured from an early age. Schools and universities can serve as a means to achieve this, so that training activities can foster students' confidence to work well in the future and be prepared to face the challenges of the workplace and the issues that may arise in the accounting profession.

TRANSFORMASI PEMBUKUAN TRANSAKSI AKUNTANSI BAGI UMKM DENGAN APLIKASI BERBASIS SISTEM INFORMASI Saraswati, Esti; Yuliarti, Lusi; Kristianto, Giovanny Bangun
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i1.1620

MSMEs are currently one of the mushrooming businesses in Indonesia with increasingly rapid business development because it has increased National GRDP, so it is important for this development to be supported by increasingly complete financial aspects. In terms of financial recording, this is the main problem which is always a burdensome problem due to the lack of competence of MSME activists. Apart from financial problems, marketing activities are also another problem that is no less important. This problem is also faced by this community service partner, namely Aspikmas, South Purwokerto District. The use of digital technology is one solution that can alleviate MSME problems in the financial sector, because digital technology can make it easier to prepare financial reports easily, concisely and precisely. The existence of applications provided by the government, such as Lamriko, Siapik and Buku Warung, will overcome problems in terms of recording and bookkeeping. Complete and informative bookkeeping will be useful for banking capital needs, knowing financial performance both profit and loss and business strategies for MSMEs for the next period.

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