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Pengaruh perbedaan gender pada hubungan pengalaman kerja audit dengan kualitas audit Utama, Fikri Rizky; Anita, Lella
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1330

Abstract

This research aims to obtain empirical evidence about the influence of audit work experience on audit quality. And its influence is moderated by gender differences. The population in this study are public accountants who work at KAP Bandar Lampung. The research method uses a survey method. And sampling used the convenience sampling method. The data collection technique is primary data using a questionnaire. And the data is processed using the Smart PLS program. The research results show that audit work experience has a significant effect on audit quality. And audit work experience also has a significant effect after being moderated by gender differences.
Analisis Literasi Keuangan Dalam Meningkatkan Perkembangan Usaha Pada Rumah Produksi Cekeremes Mbok Kaseh Nur Arista, Arini; Hakiki, Nurul; Anita, Lella; Anggara, Berwin
Jurnal Media Informatika Vol. 6 No. 1 (2024): Jurnal Media Informatika Edisi September - Desember
Publisher : Lembaga Dongan Dosen

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Abstract

This study aims to analyze financial literacy in UMKM, with a focus on Cekeremes Mbok Kaseh Production House. The approach used in approach used in this research is descriptive qualitative, in which data is collected through in-depth interviews with business owners and direct observation of operational activities. The results showed that the level of financial literacy financial literacy level of UMKM owners is still inadequate. This can be seen from the absence of systematic financial records, such as income statements and balance sheets, as well as a lack of understanding of cash flow management and long-term financial planning. The results of the research and observations show that the level of financial literacy of UMKM owners is still inadequate. financial literacy level of UMKM owners is still inadequate. This is reflected in the lack of understanding of systematic financial planning, efficient cash management, and difficulties in accessing financing. efficient cash management, and difficulties in accessing appropriate financing and employment aspects. This has a significant impact on their ability to grow their businesses. develop their business. Thus, this study concludes that better financial literacy is needed to improve the sustainability and growth potential of MSMEs such as the and growth potential of UMKM such as Cekeremes Mbok Kaseh Production House