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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 Transekonomika : Akuntansi, Bisnis dan Keuangan Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Fleksibel: Jurnal Pengabdian Kepada Masyarakat
Maryani, Neni
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mathematics 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.
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.
Meningkatkan jiwa enterpreneur pada karang taruna Kelurahan Sukaraja Kecamatan Cicendo Kota Bandung Jayanti, Dwi; Maryani, Neni; Romli, Romli; Rahman R.Z, Ali; Yuniar L, Anisa
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 | DOI: 10.55904/ruangcendekia.v2i1.563

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 Environmental, Social, and Governance (ESG) Disclosure on Financial Performance in the Consumer Cyclical Sector (Listed on the Indonesia Stock Exchange for Period 2020-2023) Puspitasari, Arum Diah; Maryani, Neni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5335

Abstract

This research primarily investigates how the disclosure of environmental, social, and governance (ESG) aspects influences the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2023. This research employs a quantitative approach, utilizing secondary data obtained from the official website of the IDX, specifically from the cyclical consumer sector. A purposive sampling method was used to select 16 cyclical consumer companies out of 164 listed on the IDX over four years, resulting in a dataset of 64 observations. Data analysis techniques, including classical assumption tests, multiple linear regression, t-tests, and F-tests, were performed using SPSS Version 29. The findings indicate that, partially, environmental disclosure significantly affects financial performance, whereas social and governance disclosures do not. Simultaneously, the combined disclosures of environmental, social, and governance aspects do not significantly influence financial performance.
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
Co-Authors AYU LESTARI Binekas, Bani Dwi Jayanti Dzaky CP, Vicky Dzaky, Vicky Eka Intan Kumala Putri Hartika, Wiwi Heni Nurani Hartikayanti Herdiman, Indri Larasati, Anissa Yuniar Lestari, Dwi Indah Madany, Annisa Lantang Marlina Natita, Rendi Kusuma Nurismadanti, Ilfa Febrina Purwanto Puspitasari, Arum Diah Rahmah, Nunung Aini Rahman R.Z, Ali Rengganis, Pusparini Romli Romli, Romli Rudiana Rudiana, Rudiana Sastradipraja, Usman Yuniar L, Anisa