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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal for Educational and Vocational Studies JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi Bisnis Manajemen Prima BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Argopuro: Jurnal Multidisiplin Ilmu Bahasa Jurnal Teknologi Rekayasa Informasi dan Komputer
Nasution, Siti Aisyah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Penerapan Pelatihan Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan Nasution, Siti Aisyah; Anggono; Teng, Sauh Hwee
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.5816

Abstract

Masalah penelitian yang dihadapi adalah penurunan kinerja auditor selama enam bulan sehingga penelitian ini bertujuan untuk memperbaiki kinerja auditor melalui pelatihan di Kantor Akuntan Publik (KAP) XYZ. Metode penelitian yang digunakan adalah metode penelitian tindakan. Penelitian tindakan pada penelitian ini dilaksanakan dengan dua siklus. Populasi penelitian ini adalah 30 auditor yang bekerja pada Kantor Akuntan Publik (KAP) XYZ. Teknik pengambilan sampel pada penelitian ini menggunakan total sampling atau sampel jenuh. Teknik pengumpulan data yang digunakan adlaah lembar observasi kinerja yang telah divalidasi. Hasil penelitian menunjukkan bahwa pelatihan pada siklus pertama belum berhasil meningkatkan kinerja auditor secara signifikan. Namun, setelah materi pelatihan disesuaikan menjadi lebih praktis dan aplikatif pada siklus kedua, terjadi peningkatan yang signifikan dengan rata-rata nilai kinerja mencapai 67, melampaui indikator keberhasilan sebesar 60. Berdasarkan temuan ini, disarankan agar Kantor Akuntan Publik (KAP) XYZ secara berkala menyelenggarakan pelatihan berbasis kasus nyata, menyesuaikan materi pelatihan dengan kebutuhan auditor, serta melakukan evaluasi berkelanjutan terhadap efektivitas pelatihan.
Pelatihan Pengelolaan Manajemen Jurnal Akuntanomics Berbasis Open Journal Systems untuk Editor dan Reviewer Anggono, Anggono; Nasution, Siti Aisyah; Teng, Sauh Hwee; Siregar, Melinda; Nazmi, Hendra; Dini, Siti; Sinaga, Annisa Nauli; Irawan, Ari; Saputra, Ahmad; Tarwiyah, Tarwiyah
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13575

Abstract

Masalah yang dihadapai Yayasan Literasi Emas Nusantara adalah kendala dalam pengelolaan dan pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS). Tujuan dari pengbadian ini adalah untuk meningkatkan pemahaman dan keterampilan pengelolaan serta pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS). Upaya dalam mengatasi masalah yang dihadapi adalah pemberian pelatihan kepada manajemen Jurnal Akuntanomics yang mencakup ruang lingkup penelitian akuntansi, pengoperasian Open Journal Systems (OJS) dan kualitas mutu jurnal yang baik. Pelatihan ini akan diberikan kepada 10 orang yang terdiri dari lima editor dan lima reviewer. Evaluasi dampak pelatihan terhadap pengelolaan dan pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS) mengunakan pra-test dan pasca-tes. Hasil evaluasi memperlihatkan bahwa pemahaman dan ketrampilan peserta pelatihan mengalami peningkatan dari rata-rata 50 menjadi 69. Dengan demikian, pelatihan ini berhasil mencapai tujuan untuk meningkatkan kompetensi pengelolaan dan pengoperasian Open Journal Systems (OJS). Kelemahan kegiatan ini terkait dengan variasi kemampuan peserta, yang memerlukan pendekatan lebih personal, sehingga disarankan untuk membagi peserta berdasarkan tingkat kemampuan
Online Bussiness Interest Factor Analysis for Students Siregar, Melinda; Nasution, Siti Aisyah
International Journal for Educational and Vocational Studies Vol. 2 No. 11 (2020): November 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i11.3318

Abstract

This study aims to see how the factors that arise on the interests that affect students in doing business online. Online business has several factors that influence the development of student interest. Some students think that they will become unemployed after college, or that they will find it difficult to get a job later, and so on. From the results of the research conducted, it was found that there were educational and environmental factors that were very influential in the progress of student interest in doing online business. The sample used in this study were 20 students from the entire student population. The method used in this research is survey method and quantitative analysis method. This study uses a questionnaire instrument in data collection. The data obtained in the education factor is the t-count value of the education variable> from the t-table, namely (3.251> 2.086) and a significant value (0.000 <0.05). And for environmental factors, the t-count value for environmental variables is <than the t-table value, namely (1.552 <2, 086) and a significant value (0.255> 0.05). From the test results, the value of the F table is 2.71 at the level of alpha = 0.05 degrees of freedom of the numerator 3 and the denominator is 16. Obtained F count is 4.513> than the F table is 3.10. This comparison shows that the influence of education and environmental factors simultaneously has an impact on student interest in doing business online.
Sustaining Government Internal Auditor Performance: A Mixed Method Study Hwee, Teng Sauh; Nasution, Siti Aisyah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.498

Abstract

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.
Analisis Kinerja Keuangan Sebelum dan Sesudah Transformasi Digital Ginting, Wenny Anggeresia; Nasution, Siti Aisyah; Pangemanan, Shane Anneke
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2595

Abstract

The purpose of this study is to analyze the financial performance of trading sector companies listed on the Indonesia Stock Exchange for the period 2012-2015 (before digital transformation) and 2017-2020 (after digital transformation). This study used a quantitative descriptive method and a population of 144 companies. The sampling technique used purposive sampling and obtained 98 trading sector companies. The data analysis technique used Paired Sample T-Test analysis. The results of the study indicate differences in the financial performance of companies in the trading sector before and after digital transformation as measured by the return on asset ratio, total asset turnover, and debt ratio on the Indonesia Stock Exchange.
Rancang Bangun Aplikasi Shift Piket Brimob Berbasis Web dan SMS Gateway Nasution, Siti Aisyah; Arhami, Muhammad; Mulyadi, Mulyadi
Jurnal Teknologi Rekayasa Informasi dan Komputer Vol 6, No 2 (2023): JURNAL TRIK - POLITEKNIK NEGERI LHOKSEUMAWE
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jtrik.v6i2.4695

Abstract

Picket schedule information system is an important aspect to know each personnel's picket schedule. During this time picket schedule information still uses paper media. In Detachment B, Kompi 4 pioneers used the picket schedule manually. The purpose of designing this application is to create a system that can facilitate data processing and presentation of picket schedule information through the website so as to help Mobile Brigade personnel to obtain information easily. Not only from the web, the picket personnel also get information via sms. In addition, there are also printable reports that are used as a report on the implementation of pickets. The design of this application uses DFD, the tools used in making this system are the PHP programming language and the MySQL database for storing data, and the SMS gateway that is used as a reminder for the ticket schedule officer. The website generated from this research is a web-based picket schedule and sms gateway application Keywords: Shift, Mobile Brigade, SMS gateway, Web
Co-Authors Abdul Ghofur Anggono Anggono, Anggono Arhami, Muhammad Ari Irawan Astuty, Fuji Cia, Alicia Limcaryo Damanik, Dennys Paulus Parlindungan Dini, Siti Ginting, Wenny Anggeresia Hwee, Teng Sauh Manurung, Leonita Maryadi, Dominikus Andreo Mulyadi Mulyadi Nazmi, Hendra Pangemanan, Shane Anneke Saputra, Ahmad Sembiring, Luciana Grace Sinaga, Annisa Nauli Siregar, Melinda Steffie, Steffie Susanty Susanty, Susanty Tarwiyah, Tarwiyah Teng, Sauh Hwee Veronika Siregar, Ulina