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All Journal Dharma Bakti AKMENIKA UPY Business and Management Journal
Fachrunnisa, Zidni Husnia
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Apakah Faktor yang Mempengaruhi Kualitas Audit? Ditinjau dari Teori Atribusi fachrunnisa, Zidni Husnia; Ramadhani, Nuzul Destian
UPY Business and Management Journal (UMBJ) Vol. 3 No. 1 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i1.5394

Abstract

Tujuan: Masih adanya kasus pelanggaran etika oleh akuntan publik dalam menghasilkan laporan audit. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit. Metodologi: Populasi pada penelitian ini yakni auditor yang bekerja pada 15 Kantor Akuntan Publik (KAP) di Provinsi Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria jabatan partner, manajer, senior maupun junior auditor. Sampel yang diperoleh pada penelitian ini sebanyak sebanyak 48 auditor. Data penelitian ini diperoleh dari kuesioner yang disebarkan kepada responden dan dianalisis menggunakan analisis regresi linear berganda. Sebelum dilakukan analisis regresi linear berganda, kualitas data pada penelitian ini diuji dengan uji validitas dan realibilitas. Temuan: Menurut temuan penelitian ini, kompetensi dan profesionalisme berpengaruh positif terhadap kualitas audit. Hal ini mengindikasikan semakin tinggi kompetensi dan profesionalisme seorang auditor akan meningkatkan kualitas audit yang dihasilkan. Sedangkan, independensi tidak mempengaruhi kualitas audit, hal ini mengindikasikan bahwa auditor dalam kondisi tertentu tidak menerapkan sikap independen karena perintah dari atasan. Hasil penelitian ini secara parsial sesuai dengan teori atribusi bahwa seorang auditor dalam menghasilkan audit yang berkualitas didukung oleh atribusi internal yakni kompetensi dan profesionalisme yang dimiliki seorang auditor. Implikasi: Kualitas audit dapat meningkat seiring dengan peningkatan kompetensi dan profesionalisme auditor.
Pendampingan Pelatihan Pemasaran dan Pembukuan Produk UMKM Tahu GO Yogyakarta Adhivinna, Vidya Vitta; Diansari, Rani Eka; Fachrunnisa, Zidni Husnia
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.3993

Abstract

ABSTRACT The service is held at UMKM Tahu Go Yogyakarta which is engaged in the culinary field. Based on the results of business location surveys and interviews, the problems faced by Tahu Go's business partners are decreased income caused by a lack of interest from consumers from consumers during the pandemic and bookkeeping is still done manually. The output that we have produced in this activity is that we help UMKM Tahu Go in promoting products on various social media platforms such as YouTube, WhatsApp, TikTok and MSME Tahu Go have used an online-based accounting application that we recommend, namely Journal ID. Keywords : Marketing, Bookkeeping, Micro Small and Medium Enterprises (MSME) ABSTRAK Pengabdian dilakukan UMKM Tahu Go Yogyakarta yang bergerak dibidang kuliner, Berdasarkan hasil survei lokasi usaha dan wawancara, permasalahan yang dihadapi oleh mitra usaha Tahu Go yaitu penurunan pendapatan yang disebabkan oleh kurangnya minat pembeli dari konsumen dimasa pandemi dan pembukuan yang masih dilakukan secara manual. Luaran yang telah kami hasilkan dalam kegiatan ini adalah kami turut membantu UMKM Tahu Go dalam melakukan promosi produk di berbagai platform media sosial seperti YouTube, Whatsapp, TikTok dan UMKM Tahu Go telah menggunakan aplikasi akuntansi berbasis online yang kami sarankan yaitu Jurnal ID. Kata kunci : Pamasaran, Pembukuan, Usaha Mikro Kecil dan Menengah (UMKM)
Pendampingan Peran Digital Marketing dan Pemasaran dalam Upaya Keberlangsungan Hidup pada UMKM yang tergabung dalam SiBakul Zulia Putri, Anandita; Nusron, Lulu Amalia; Fachrunnisa, Zidni Husnia; Pramudiati, Ningrum; Adyaksana, Rahandhika Ivan
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4057

Abstract

MSMEs in Yogyakarta is growing rapidly because Yogyakarta is one of the city's tourist destinations and is known as a student city and a city of culture. One of the obstacles for MSMEs is related to financing to obtain expansion and marketing capital that has not been maximized. SiBakul is an MSME collection data system so that registered MSME development can be more focused. The Service Team provides guidance and direction related to the digital marketing system and MSME financing. This marketing system aims to expand the MSME market and fostering the submission of a financing system aims to encourage MSMEs to be able to expand. This coaching activity is carried out for 1 month, which consists of activities for developing a digital marketing system, financing education, directing MSMEs to apply for financing, and the last stage is the evaluation stage.
Determinan Akuntabilitas Kinerja Instansi Pemerintah Putri, Anandita; Budi Partiningsih, Diah; Fachrunnisa, Zidni Husnia; Adyaksana, Rahandhika Ivan
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 1 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i1.7699

Abstract

This research was carried out to examine the factors that influence the accountability of government agency performance. Accountability for the performance of government agencies is the obligation of every government agency to account for its performance to the public. This accountability includes the results achieved, processes and resources used. Factors in implementing performance-based budgeting, human resource competence and religiosity together can create a government that is better, cleaner and more accountable to the public. The research subject is the Regional Apparatus Unit in Gunungkidul Regency. There are 19 institutions and agencies that received an "A" rating in the 2022 Government Institution Performance Accountability Report, with a total of 114 samples selected using objective sampling techniques. Information is collected via questionnaires. The analysis shows that the implementation of performance-based budgeting and HR capabilities have a significant impact on the accountability of government agency performance, while religion has no influence. The results of the study concluded that increasing the implementation of performance-based budgeting and human resource capabilities can increase the accountability of the performance of government institutions, while the level of religiosity does not have a significant impact.
Co-Authors Adyaksana, Rahandhika Ivan Budi Partiningsih, Diah Diansari, Rani Eka Lulu Amalia Nusron Mustaghfiroh, Mustaghfiroh Nibras Anny Khabibah Pramudiati, Ningrum Putri , Anandita Zulia Putri, Anandita Ramadhani, Nuzul Destian Siti Afidatul Khotijah, Siti Afidatul Vidya Vitta Adhivinna, Vidya Vitta Zulia Putri, Anandita