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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
THE INFLUENCE OF FINANCIAL LITERACY AND CONVENIENCE ON INTEREST IN USING QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) IN FINANCIAL TRANSACTIONS Ardiansyah, Irsyad Azis; Anita, Lella; Idaman, Northa; Tania, Atika Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3046

Abstract

Introduction: This study aims to analyze the influence of financial literacy—as a representation of accounting understanding—and ease of use on the interest in using the Quick Response Code Indonesian Standard (QRIS) in financial transactions among Sharia Accounting students of IAIN Metro. A quantitative approach is applied through data collection with a questionnaire that has previously been tested for validity and reliability in order to obtain representative information.Methods: Data analysis was carried out using normality, multicollinearity, heteroscedasticity, and multiple linear regression tests to test the partial and simultaneous effects of the research variables. The results showed that financial literacy had a significant positive effect on the interest in using QRIS, with a regression coefficient of 0.257, while ease of use had a more dominant effect with a coefficient of 0.492. Simultaneously, the two variables were able to explain 30.4% of the variation in interest in using QRIS.Results: These findings indicate that increasing understanding of financial concepts can boost confidence in adopting QRIS, while simplifying the user interface plays an important role in accelerating digital transactions. This study suggests that educational institutions and financial technology developers collaborate to integrate financial literacy education with the development of user-friendly systems, so that they can support the creation of more efficient and secure financial transactions. Keywords: QRIS, Financial Literacy, Ease of Use, Interest
PENGARUH TINGKAT PENDIDIKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN NEGERI KATON Anggraeni, Nadia; Anita, Lella; Apridasari, Esty; Anggara, Berwin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5749

Abstract

Usaha mikro,kecil dan menengah (UMKM) memegang peranan penting dalam pembangunan dan pertumbuhan perekonomian negara Indonesia,bertujuan untuk mengembangkan perekonomian yang mandiri. Penelitian ini bertujuan untuk menguji pengaruh tingkat pendidikan dan pemahaman akuntansi terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon. Penelitian ini menggunakan desain penelitian deskriptif dengan sifat kuantitatif dan menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Kuesioner pada penelitian ini berjumla h 22 pertanyaan atau pernyataan dimana masing-masing variabel laporan keuangan yang terdiri dari 12 pertanyaan, variabel tingkat pendidikan 6 pertanyaan dan pemahaman akuntansi 4 pertanyaan dengan menggunakan skala likert 1-5. Hasil penelitian menunjukkan bahwa tingkat Pendidikan dan pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan UMKM di Kecamatan Negeri Katon