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All Journal PRISMA Jurnal Riset Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Research in Community Services International Journal of Quantitative Research and Modeling Transekonomika : Akuntansi, Bisnis dan Keuangan Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Study & Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Fleksibel: Jurnal Pengabdian Kepada Masyarakat Jurnal Digitalisasi Akuntansi IIJSE
Maryani, Neni
Universitas Jenderal Achmad Yani, Cimahi, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mathematics Physics Social Sciences Transportation Other

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Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit Lestari, Dwi Indah; Maryani, Neni; Lestari, Ayu
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16190

Abstract

Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, auditor competency , quality of audit, IAPI.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh due professional care dan kompetensi auditor terhadap kualitas audit. Populasi dari penelitian ini adalah auditor di Bandung yang terdaftar di IAPI sedangkan sampel diambil dengan menggunakan teknik sampling non probabilitas. Multiple regresi dilakukan untuk mengolah data kuisioner. Hasil dari penelitian ini memperlihatkan adanya pengaruh due professional care dan kompetensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan.Kata kunci.  Due professional care, akuntan publik, kompetensi auditor, kualitas audit, IAPI. 
KEMAMPUAN BERPIKIR KRITIS MATEMATIK SISWA SMP PADA MATERI LINGKARAN Herdiman, Indri; Nurismadanti, Ilfa Febrina; Rengganis, Pusparini; Maryani, Neni
PRISMA Vol 7, No 1 (2018): Jurnal PRISMA Volume VII, No 1 tahun 2018
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jp.v7i1.213

Abstract

Kemampuan berpikir kritis matematik adalah keterampilan seseorang dalam  menentukan suatu keputusan atau memecahkan masalah. Jenis penelitian ini adalah penelitian deskriptif  kualitatif yang bertujuan untuk menganalisis kesalahan siswa dalam mengerjakan soal berpikir kritis matematik pada materi Lingkaran. Teknik pengambilan data pada penelitian ini dilakukan dengan menggunakan tes berupa soal uraian, soal diberikan kepada siswa kelas IX di salah satu SMP Negeri yang berada di Kota Cimahi. Hasil penelitian menunjukan bahwa kebanyakan siswa mengalami kesulitan mengerjakan soal nomor 2 dengan indikator  alasan dan soal nomor 5 dengan indikator tinjauan ulang dan kesimpulan. Setelah melakukan wawancara, siswa mengatakan tidak memahami konsep dan juga rumus apa yang harus digunakan dalam menyelesaikan soal. Disarankan proses pembelajaran hendaknya menggunakan strategi pembelajaran yang dapat meningkatkan pemahaman konsep siswa, sehingga kemampuan berpikir kritis matematik dapat tercapai.Kata Kunci : Kemampuan berpikir kritis matematik
Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services Maryani, Neni; Natita, Rendi Kusuma; Rudiana, Rudiana; Herawati, Tuti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4136

Abstract

The goal of this study is to examine the impact of all fraud factors. Hexagon Model in order to detect fraudulent financial reporting which will form a fraudulent financial reporting based on the fraud hexagon elements. The test for determining the elements of the fraud hexagon that affect fraudulent finan-cial reporting will use the Wald Test and G Test, the likelihood ratio test using the stepwise regression and forward regression methods. Furthermore, the fea-sibility test model will be carried out. If the model formed does not pass the series of tests, there will be some improvements to the model to test the regres-sion specification error test (RESET). This is the strength of this study if we compare to previous studies. This Study shows that The Opportunity is viewed from the ineffectiveness of the supervisor, and the change of the chairman of the internal auditor influences fraudulent financial reporting. Other causes include financial target pressure, external pressure, and personal financial demands; Opportunity in terms of external auditor quality; Rationalization based on external auditor change and audit opinion; Capability that is seen from a change of directors; The amount of images of CEOs and CEO politicians demonstrates arrogance; and collusion which is reviewed from the amount of audit fee has no effect on Fraudulent Financial Reporting.
Rancangan Model Pengukuran Harga Pokok Penjualan Ternak Sapi Menggunakan Metode Rata-Rata Tertimbang (Studi Kasus Pada Divisi Sarana Riset Pupuk Organik PT PK) Rudiana .; Tuti Herawati; Neni Maryani
STAR Vol 14 No 1 (2017): STAR (Study & Accounting Research)
Publisher : STIE STEMBI Bandung Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2070.705 KB) | DOI: 10.55916/jsar.v14i1.34

Abstract

Karakteristik Unik dari usaha penggemukan sapi merupakan usaha dengan karakteristik yang unik.penelitiaan ini membahas mengenai penetapan model pengukuran harga pokoko penjualan untuk usaha penggemukan ternak sapi dengan metode rata-rata tertimbang Kesimpulan dari hasil penelitian ini adalah model rata-rata tertimbang dapat dapat digunakan sebagai alternatif metode estimasi akuntansi untuk perhitungan harga pokok penjualan hasil penggemukan sapi
Pemberdayaan Masyarakat Berbasis Pariwisata pada Destinasi Wisata Stone Garden dan Gua Pawon Neni Maryani; Veronika Santi Paramita; Juddy Prabowo; Tania Adialita
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art1

Abstract

Pada era new normal, Kelompok Sadar Wisata (Pokdarwis) Pasir Pawon menghadapi kendala untuk membangkitkan kembali destinasi wisata Stone Garden dan Gua Pawon yang mati suri terdampak pandemi Covid-19. Stone Garden merupakan destinasi wisata alam geopark di puncak bukit yang menyajikan hamparan bebatuan aneka bentuk dan ukuran yang artistik dan eksotis dengan panorama alam sangat indah. Sedangkan Gua Pawon kaya akan stalaktit dan memiliki jejak kehidupan manusia purba. Kedua destinasi wisata yang berada di wilayah Bandung Barat ini dapat menawarkan wisata alam, sejarah, budaya, edukasi dan petualangan yang potensial berkembang di kemudian hari dengan pengelolaan profesional. Program bertujuan menggerakkan perekonomian masyarakat dengan mengoptimalkan peran Pokdarwis. Program dilaksanakan melalui beberapa sub program yang terdiri dari: 1) Program Penguatan Kelembagaan Pokdarwis: Pelatihan Manajemen dan Pencatatan Keuangan, Pelatihan Pemandu Wisata; 2) Program Pemasaran Berbasis Digital: Pelatihan Digital Marketing; 3) Program Kewirausahaan: Pelatihan Motivasi berwirausaha (Kuliner, Cenderamata dan Pertunjukan Seni Budaya), Pelatihan Manajemen Homestay.
Meningkatkan jiwa enterpreneur pada karang taruna Kelurahan Sukaraja Kecamatan Cicendo Kota Bandung Dwi Jayanti; Neni Maryani; Romli Romli; Ali Rahman R.Z; Anisa Yuniar L
Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Terdapat permasalahan gizi di Pekon Pasir Ukir Kecamatan Pagelaran Kabupaten Pringsewu salah satunya yaitu balita stunting. Faktor penyebab terjadinya stunting yaitu kemiskinan, kurangnya asupan zat gizi makro dan mikro dalam jangan panjang, pengetahuan ibu, dan pendidikan ibu. Tujuan dari program ini yaitu untuk menurunkan prevalensi permasalah balita stunting melalui program-program yang akan dijalankan yang terdiri dari lima kegitan. Kegiatan MMD (Musyawarah Mufakat Desa) menggunakan metode Group discussion, edukasi gizi menggunakan metode diskusi, ceramah dan tanya jawab, konseling gizi menggunakan metode penyuluhan dua arah, demo masak dengan metode pendekatan, pelatihan kader dengan metode ceramah, praktik dan tanya jawab. Setelah dilakukan program ini terdapat perubahan pola perilaku ibu balita dan pengatahuan ibu balita meningkat.
The Effect of Online Communication and Use of Information Systems on Audit Quality Rendi Kusuma Natita; Neni Maryani
International Journal of Quantitative Research and Modeling Vol 4, No 2 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijqrm.v4i2.442

Abstract

During the Covid-19 pandemic it became a challenge for the Public Accounting Firm to carry out audit procedures. During the Covid-19 pandemic, physical meetings or communication between auditors or public accountants and a company's clients were limited, so these meetings, which were generally held face-to-face, became online meetings. The main obstacle for auditors or public accountants during the Covid-19 pandemic is that the audit procedures that must be carried out for the 2020 financial statements will be different from the previous year. In general, audit engagements or communication with clients to obtain audit evidence is carried out face-to-face, but to reduce the spread of the Covid-19 virus, such communication is carried out online. Of course, these communication issues must still be guided by Auditing Standard 260 regarding communication with those charged with governance. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems. This study aims to determine the effect of online audit communication and the use of information systems on audit quality. This research is research with the aim of testing the hypothesis. Studies that engage in hypothesis testing usually explain the nature of a particular relationship or determine the independence of two or more factors in a situation. This study uses an explanatory method where the researcher wants to find the cause of one or more problems.
Peranan Audit Investigatif dalam menjadikan Bukti Audit sebagai Bukti Hukum untuk Pembuktian Tindak Pidana Korupsi Neni Maryani; Usman Sastradipraja
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 17 No 2 (2020): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.336 KB) | DOI: 10.26874/portofolio.v17i2.199

Abstract

Abstract This study aims to determine the implementation of investigative audits, how the procedures for collecting audit evidence and its development into legal evidence related to proof of Corruption Crimes, and how the role of investigative audits in making audit evidence as legal evidence to prove Corruption Crimes by the Financial and Development Supervisory Agency (BPKP) Center. Investigative audit includes the review of financial documentation for specific purposes related to litigation and criminal matters, where the practice is prioritized in two areas of activity, namely looking for evidence of criminal acts and causes or supporters of losses. Proof in an audit perspective and evidence in law is different. But, based on Law no. 8 of 1981, from now on referred to as KUHAP, audit evidence can be developed into legal evidence. Can obtain instructional evidence from the Audit Working Paper, documentary evidence from the Investigative Audit Result Report, can get expert evidence from the investigative auditor's statement, and the Investigative Audit Result Report? The method used in this research is a case study. Based on the research results from the discussion, it can be concluded that the implementation of investigative audits plays a role in making audit evidence legal evidence for proving Corruption Crimes. The performance of an outstanding investigative audit will produce relevant, competent, and valid audit evidence, which in the end can be developed into legally valid evidence (based on the Criminal Procedure Code). Still, audit evidence is not the only evidence used in making decisions. Not all audit evidence can be used as legal evidence. Abstrak Penelitian ini bertujuan untuk mengetahui pelaksanaan audit investigatif, bagaimana prosedur pengumpulan bukti audit dan pengembangannya menjadi alat bukti hukum terkait pembuktian Tindak Pidana Korupsi, dan bagaimana peran audit investigatif dalam menjadikan bukti audit sebagai alat bukti hukum untuk pembuktian Tindak Pidana Korupsi oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) Pusat. Audit Investigatif mencakup reviu dokumentasi keuangan untuk tujuan tertentu yang mungkin saja berhubungan dengan masalah litigasi dan pidana, dimana praktiknya lebih diutamakan pada dua bidang kegiatan, yaitu mencari bukti perbuatan kriminal dan penyebab atau pendukung kerugian. Bukti dalam perspektif audit dan alat bukti dalam hukum berbeda. Namun pada dasarnya, berdasarkan Undang undang No. 8 Tahun 1981 yang selanjutnya disebut KUHAP, bukti audit dapat dikembangkan menjadi alat bukti hukum. Alat bukti petunjuk dapat diperoleh dari Kertas Kerja Audit, alat bukti surat dapat diperoleh dari Laporan Hasil Audit Investigatif, alat bukti keterangan ahli dapat diperoleh dari keterangan auditor investigatif dan Laporan Hasil Audit Investigatif. Metode yang digunakan dalam penelitian ini adalah studi kasus. Berdasarkan hasil penelitian dari pembahasan dapat disimpulkan bahwa pelaksanaan audit investigatif berperan dalam menjadikan bukti audit sebagai alat bukti hukum untuk pembuktian Tindak Pidana Korupsi. Pelaksanaan audit investigatif yang sangat baik akan menghasilkan bukti audit yang relevan, kompeten dan sah, yang pada akhirnya bukti audit tersebut dapat dikembangkan menjadi alat bukti yang sah secara hukum (berdasarkan KUHAP),tetapi bukti audit bukan satu-satunya bukti yang digunakan dalam menetapkan keputusan tindak pidana korupsi. Bukti audit tidak semuanya dapat dijadikan sebagai bukti hukum.
Sosialisasi Komersialisasi Pengembangan Hasil Riset Produk Kesehatan Dosen Fakultas Kedokteran Unjani Jayanti, Dwi; Maryani, Neni; Romli, Romli; Dzaky, Vicky; Marlina
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): Edisi April 2022
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/866dxh77

Abstract

Abstract Currently, there are many research results conducted by researchers in the health sector which actually have tremendous potential if commercialized properly. However, limited knowledge related to the commercialization of health products made in the end many research results did not develop, especially at the Unjani Faculty of Medicine. One of the efforts to overcome this problem, the method used is to conduct online socialization (webinar) regarding business feasibility studies, cost of production and determination of selling prices with the aim of providing understanding to research lecturers in the health sector in order to develop their research results. Through the webinar activity, the results obtained are that there is a fairly good understanding of the webinar participants regarding business feasibility studies, calculating the cost of production and determining selling prices.
Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung Madany, Annisa Lantang; Maryani, Neni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.887

Abstract

The aim of this research is to understand and analyze the Implementation of the Regional Government Information System (SIPD) in Regional Apparatus of Bandung City Government, as well as the challenges and solutions for implementing SIPD in Regional Apparatus of Bandung City Government. This is a qualitative research study. The research method used in this study is descriptive research. The data validation technique used is triangulation because the data collection in this research was conducted through three (3) methods: interviews, documentation, and observation. SIPD in Bandung City has been functioning fairly well in supporting regional planning, budgeting, and financial reporting, although it still faces several challenges. From the user aspect, the system has involved relevant officials who have competencies according to their duties. However, the lack of official technical guidelines has led to non-uniform understanding of SIPD usage procedures. Data management has been systematic, but there are still information gaps in Musrenbang proposals, which hinder validation and planning. From the software perspective, the web-based SIPD provides administrative ease, but often experiences technical issues, such as login failures and document printing problems, with slow central response. Supporting infrastructure is adequate, but central server capacity often faces constraints, especially during high access periods. Additionally, internal control is not yet optimal because the Inspectorate still relies on physical documents, making real-time supervision suboptimal. To address these challenges, more comprehensive technical guidelines, improved data quality, software optimization, strengthened server infrastructure, and enhanced role of the Inspectorate in system supervision are needed.
Co-Authors Ali Rahman R.Z Anisa Yuniar L Ardhea Kirana Putri Riwanda AYU LESTARI Binekas, Bani Cindy Amelia, Cindy Dwi Jayanti Dwi Jayanti Dzaky CP, Vicky Dzaky, Vicky Eka Intan Kumala Putri Hartika, Wiwi Heni Nurani Hartikayanti Herdiman, Indri Juddy Prabowo Larasati, Anissa Yuniar Lestari, Dwi Indah Madany, Annisa Lantang Marlina Muhtarudin Muhtarudin Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Purwanto Puspitasari, Arum Diah Rahmah, Nunung Aini Rahman R.Z, Ali Rendi Kusuma Natita Rengganis, Pusparini Romli Romli Romli Romli, Romli Rudiana . Rudiana Rudiana, Rudiana Sastradipraja, Usman Tania Adialita Tuti Herawati Tuti Herawati Usman Sastradipraja Veronika Santi Paramita Yuniar L, Anisa