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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Juara: Jurnal Riset Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Jurnal Abdimas Mandiri Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Accounting Global Journal Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat COMMENT: Journal of Community Empowerment JURNAL ABDIKARYASAKTI Jurnal Keuangan dan Bisnis Indonesian Journal of Community Engagement Jurnal Inspektorat
Khamisah, Nur
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG Siregar, Muhammad Ichsan; Listya, Anisa; Hamzah , Ruth Samantha; Khamisah , Nur; Saggaf, Abdullah
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.882 KB) | DOI: 10.32524/jkb.v19i1.152

Abstract

The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
IMPLEMENTATION OF ACCRUAL POLICY, INTERNAL CONTROL SYSTEM AND PUBLIC SERVICE INDEX IN CONTROLLING GOVERNMENT FINANCIAL MANAGEMENT rohman, abdul; Efriandy, Iwan; Khamisah, Nur
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.747

Abstract

The development of the application of accrual accounting has become a global trend but is still not fully embraced by the Indonesian government. The implementation of accrual accounting in government raises many problems. This research is quantitative using the influence test method. The population is the Indonesian government and the sample uses Indonesian regional governments. The aim of this research is to examine whether accrual policies and the maturity of the internal control system and public service index can influence the efficiency of regional government financial control. The results of this research indicate that partially the discretionary accrual variables, both the Jones model approach and the modified Jones model approach, have an effect on the efficiency of local government financial management. Apart from that, the public service index variable also influences the efficiency of local government financial management. Meanwhile, the internal control system maturity variable has no effect on the efficiency of regional government financial control. Simultaneously, the variable discretionary accruals of the Jones model, discretionary accruals of the modified model, and the maturity of the government's internal control system influence the efficiency of financial management. So, to increase the efficiency of financial management, local governments can increase the application of discretionary accruals and pay attention to public services.
Pemberdayaan Masyarakat dalam Upaya Membangun Bisnis Budidaya Jamur Tiram Abu Kosim; Rela Sari; Muhammad Farhan; Nur Khamisah; Vivi Usmayanti; Nilam Kesuma; Ina Masruroh
Indonesian Journal of Community Engagement Vol. 2 No. 1 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.23

Abstract

Budidaya jamur tiram dapat dilakukan dalam skala kecil sebagai industri rumah tangga atau sebagai usaha sampingan keluarga sehingga mampu memberikan pendapatan keluarga. Kegiatan pengabdian masyarakat ini akan memfokuskan terhadap Edukasi dan Pendampingan memberdayakan masyarakat melalui membangun bisnis budidaya jamur tiram di Desa Kerinjing. Kegiatan pengabdian ini dilakukan dalam bentuk penyuluhan dengan kerjasama dengan UMKM untuk memberikan penjelasan dan pemahaman kepada mereka bahwa penting nya Pemberdayaan Masyarakat Dalam Upaya Membangun Bisnis Budidaya Jamur Tiram.  100% peserta menyatakan bahwa pengabdian ini sangat penting untuk masyarakat desa kerinjing. Seperti yang diketahui, bahwa pemberdayaan ini dapat meningkatkan kapasitas masyarakat dan pemerataan pendapatan. Maka dari itu, dengan adanya pengabdian masyarakat diberikan modal pengetahuan untuk upaya membangun bisnis budidaya jamur tiram  yang berdapampak kepada masa depan.
Improving Financial Literacy and the Accuracy of Financial Statement Preparation Among Accounting Personnel and Stakeholders Fardinant Adhitama; Nur Khamisah; Asfeni Nurullah; Nilam Kesuma; Ina Masruroh; Ahmad Fikriyansyah; Muthi'a Handayani; Deta Trinalti Oktavia
Indonesian Journal of Community Engagement Vol. 2 No. 2 (2025): (May) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i3.62

Abstract

Understanding and analyzing financial statements is an essential skill for stakeholders, particularly for managers and accounting staff in a business or company. This community service activity was carried out as an effort to improve financial literacy comprehension among accounting staff and stakeholders. The activity was conducted through a discussion-based method that delivered material on financial literacy and the preparation of financial statements. This program was attended by 30 accounting staff and stakeholders. As a result of this activity, participants gained a deeper understanding of the importance of accurately and thoroughly interpreting financial statement information, as it significantly impacts future decision-making. Overall, a solid grasp of financial statement information and its preparation enables stakeholders to participate more effectively in the management, supervision, and decision-making processes related to the company.
Co-Authors Abdul Rohman Abu Kosim Adhitama, Fardinant Ahmad Fikriyansyah Anisa Listya Asfeni Nurullah Aspahani Aspahani Budiman, Anton Indra Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Deta Trinalti Oktavia Dhiona Ayu Nani Efriandy, Iwan Farumi, Muhammad Rifqi Fuadah, Lukluk Gozali, Efva Octavina Donata Hakiki, Arista Hamzah , Ruth Samantha Hamzah, Ruth Samantha HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Muhammad Ina Masruroh Inten Meutia Izza Ashsifa Kartasari, Shelly Febriana Kesuma, Nilam Larasati Farumi Lina Dameria Siregar Listya, Anisa Meita Rahmawati Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Muhammad Ichsan Siregar Muthi'a Handayani Nida, Rahma Nilam Kesuma Nilam Kesuma Nur Hasniwati Nurullah, Asfeni Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika RAHMAWATI, MEITA Regino, Edel John Relasari, Relasari Rochmawati Daud, Rochmawati Rohman, Abdul Ruth Samantha Saggaf, Abdullah Saggaf, Abdullah Samantha, Ruth Saputri, Nyimas Dewi Murnila Shelly Febriana Kartasari Siregar, Muhammad Ichsan Sitepu, Christian Damar Sagara Tertiarto Wahyudi Toni Nurhadianto Trie Sartika Pratiwi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Vivi Usmayanti Yusnaini ., Yusnaini Zhafira, Neva