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All Journal JURNAL ADMINISTRASI NUSANTARA (JAN) Jurnal Revenue : Jurnal Ilmiah Akuntansi
Kusmila, Zesmi
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Economics, Econometrics & Finance Social Sciences

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ANALISIS POTENSI DAERAH BERDASARKAN PRODUK DOMESTIK REGIONAL BRUTO MENGGUNAKAN METODE LOCATION QUETIENT ( LQ ) DAN TIPOLOGI KLASSEN DI KOTA SUNGAI PENUH: Adek Irma Rosi, Zesmi Kusmila IrmaRosi, Adek; Kusmila, Zesmi
JURNAL ADMINISTRASI NUSANTARA Vol. 6 No. 2 (2023): JURNAL ADMINISTRASI NUSANTARA (JAN) 6.2 - DESEMBER 2023
Publisher : LPPM STIA Nusantara Sakti

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Abstract

This research aims to find out what economic sectors are the base and non-base sectors of Sungai Full City, and which sectors have the potential to be developed in Sungai Full City. The analytical methods used in this research are the Location Quotient (LQ) analysis method and the Klassen typology analysis method. The results of the research concluded that thirteen sectors included basic sectors with an LQ value > 1, while there were four non-basic sectors. Furthermore, of the seventeen sectors in the city of Sungai Banyak, there are seven sectors that are developed and growing fast and six sectors that are developed but depressed, two sectors that are developing quickly or have potential and finally two sectors are relatively underdeveloped.
PENGARUH EFEKTIVITAS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR WILAYAH KEMENTRIAN AGAMA KABUPATEN KERINCI: Zesmi Kusmila, Adek Irma Rosi Kusmila, Zesmi; IrmaRosi, Adek
JURNAL ADMINISTRASI NUSANTARA Vol. 6 No. 2 (2023): JURNAL ADMINISTRASI NUSANTARA (JAN) 6.2 - DESEMBER 2023
Publisher : LPPM STIA Nusantara Sakti

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Abstract

This research aims to find out whether the implementation of government accounting standards has an effective effect on the quality of financial reports at the Regional Office of the Ministry of Religion, Kerinci Regency. The data analysis method used is simple linear regression analysis with the help of the SPSS program. The results of research conducted regarding the influence of the effectiveness of implementing government accounting standards on the quality of government financial reports show that Tcount is 33.968 with a significance value of 0.021
FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Carolina, Cyntia; Kusmila, Zesmi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.446

Abstract

The aim of this research is to determine the factors that influence going concern audit opinions on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022 with the sample method used, namely purposive sampling and 66 companies were obtained in this research, a total of 198 companies over 3 years. The analysis technique used in this research is logistic regression. The data collection method uses a qualitative method with the type of data used being secondary data. This research variable was measured using dummy variables, while data analysis used SPSS 20. The results of this research show that there is a significant influence between audit tenure and previous year's audit opinion on the acceptance of going concern audit opinions in manufacturing companies listed on the Indonesian Stock Exchange in 2020 -2022
Co-Authors Carolina, Cyntia IrmaRosi, Adek