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All Journal Accounting and Business Journal Proceeding International Seminar of Islamic Studies General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan
Wardhani, Neng Sri
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Religion Arts Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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THE INFLUENCE OF THE ROLE OF INTERNAL AUDITORS, INTERNAL CONTROL, GOOD GOVERNMENT GOVERNANCE, FRAUD PREVENTION ON THE PERFORMANCE OF PROVINCIAL GOVERNMENTS NORTH SUMATERA WITH AS ETHICS INTERVENING VARIABLES Wardhani, Neng Sri
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1219

Abstract

The purpose of this study is to find out how much influence the role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention Against Local Government Performance of North Sumatra Province With Ethnics as Intervening Variables directly or indirectly and whole simultaneously and partially. This research was conducted at Government office of Inspectorate of North Sumatra Province. This study uses path analysis techniques to test hypotheses and quantitative approaches, descriptive and associative types. The data used are primary data collected through questionnaires with a total sample of 31 respondents from internal auditors at the Inspectorate Office of North Sumatra Province. The results showed that (1) The role of Internal Auditor, Internal Control, Fraud Prevention has no direct significant effect on Ethics. Only Good Governance variable has a direct significant effect on Ethics. (2) The role of Internal Auditor, Internal Control, Good Government Governance, Fraud Prevention has no significant effect on Local Government Performance of North Sumatra Province. (3) Ethics has no significant effect on Local Government Performance of North Sumatra Province.
WASTE MANAGEMENT BASED ON CIRCULARITY IN PAHLAWAN VILLAGE, TANJUNG TIRAM SUB-DISTRICT Faried, Annisa Ilmi; Sembiring, Rahmad; Wardhani, Neng Sri
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The problem of waste is multidimensional, so it must be handled regularly. Waste reduction requires a cooperative effort from all parties involved. Accomplishing the Village Sustainable Development Goals (SDGs) in 2030 is one of the cross-sectoral challenges and problems that the Hero Village is trying to solve. This paper aims to look at circularity-based waste management and provide insight on how green recovery stimulus can be achieved. Doing this is to control the negative environmental, economic, social, and rural effects that threaten villages, and to reap the benefits that come from doing so. One reason is because the funds allocated by the government are insufficient for rural waste management. Even for today's trash.
Peran Penting Akuntansi dalam Rumah Tangga Wahyuni, Sri; Marlina, Marlina; Wardhani, Neng Sri
General Ledger : Jurnal Studi Ilmu Akuntansi dan Keuangan Vol 3, No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Graha Kirana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61715/gledger.v3i2.101

Abstract

AbstractIn this study, researchers tried to reveal the important role of accounting in the household and budget planning in the household. How do respondents implement household accounting and manage their finances regarding 4 (four) important things, namely: budgeting, recording, decision making and long-term planning. This research revealed the accounting practices in the households of 20 respondents with the criteria of having a permanent job with a minimum educational background of Bachelor's degree, being married and having children who live in Medan City. The focus of discussion and observation was attempted to answer problems regarding respondents' understanding of household accounting practices. The qualitative method used in this research uses the theoretical basis of phenomenological studies. This research will discuss human behavior, especially in managing and planning family finances, where the data is obtained from information and statements from the objects studied. The differences in accounting practices in households carried out by respondents are based on the level of knowledge and understanding they have regarding accounting, geographical area and employment status. However, even though almost half of the respondents do not have financial records, almost all respondents have savings to protect them for the future.AbstrakPada penelitian ini, peneliti mencoba mengungkap tentang peran penting akuntansi dalam rumah tangga serta perencanaan penganggaran dalam rumah tangga. Bagaimana cara responden melakukan penerapan akuntansi rumah tangga dan mengelola keuangan mereka mengenai 4 (empat) hal penting yaitu: penganggaran, pencatatan, pengambilan keputusan dan perencanaan jangka panjang. Penelitian ini mengungkap praktek akuntansi di rumah tangga pada 20 responden dengan kriteria memiliki pekerjaan tetap berlatar belakang pendidikan minimal S1, sudah bekeluarga dan memiliki anak yang berdomisili di Kota Medan. Adapun fokus pembahasan dan observasi diupayakan untuk menjawab permasalahan tentang pemahaman responden terhadap praktik akuntansi rumah tangga. Metode kualitatif digunakan dalam penelitian ini memakai dasar teoritis studi fenomenologi. Penelitian ini akan membahas perilaku manusia khususnya dalam mengelola dan merencanakan keuangan keluarganya, dimana datanya diperoleh dari keterangan dan pernyataan – pernyataan dari obyek yang diteliti. Perbedaan praktik akuntansi dalam rumah tangga yang dilakukan responden dilatarbelakangi oleh tingkat pengetahuan dan pemahaman yang dimiliki terhadap akuntansi, daerah geografis dan status pekerjaan. Tetapi walaupun hampir setengah responden tidak memiliki catatan keuangan hampir dari seluruh responden memiliki tabungan untuk berjaga dimasa yang akan datang.
Co-Authors , Rahmad Sembiring Faried, Annisa Ilmi Marlina Marlina Sri Wahyuni