Articles
<![CDATA[Pengaruh Motivasi Karir Terhadap Pemilihan Program Studi Akuntansi ]]>
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 28, No 1 (2015): Pena Maret 2015 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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DOI: 10.31941/jurnalpena.v28i1.370
<![CDATA[Motivation is the main driver for a person to be more so in taking a decision. Career is well established that the desired level of work for many people. Career motivation encourage someone to choose accounting study program for career opportunities on offer for accounting graduates broaderand includes five professions are accountant educators, public sector accountants, management accountants, public accountants and tax accountants. This study aims to provide empirical evidence that motivation influence on decision-making career choosing accounting study program. The study was conducted by using the classical assumption test and simple regression analysis. The results showed that the career motivation significantly influence decision making selecting accounting studyprogram with positive research directions.Keywords: Accounting study program, Career Motivation, university.]]>
<![CDATA[Pengaruh audit delay dan ukuran KAP terhadap audit switching: Kajian dari sudut pandang klien ]]>
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ Pena Jurnal Ilmu Pengetahuan Dan Teknologi Vol 27, No 1 (2014): Pena September 2014 ]]>
Publisher : <![CDATA[LPPM Universitas Pekalongan ]]>
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DOI: 10.31941/jurnalpena.v27i1.126
<![CDATA[Development of business is rapidly increasing influence the development of public accounting profession which affects more Public Accounting Firm (KAP) operating. Number KAP provides many options for companies to keep using the same KAP KAP or make the turn (auditor switching). This study aims to provide empirical evidence of the effect of audit delay and the size of KAP to audit switching. This study uses two variables independence of consist that audit delay and the size of KAP are supposed to influence the audit switching. Testing performed using logistic regression. Test results obtained evidence that audit delay and the size of KAP does not significantly influence the audit switching. Keywords: Audit Delay, The size of KAP and Audit Switching.]]>
<![CDATA[Literasi Aspek Pemasaran pada UKM “Nabil Collection” ]]>
<![CDATA[Benny Diah Madusari]]>;
<![CDATA[Arum Ardianingsih]]>;
<![CDATA[Dwi Edi Wibowo]]>
<![CDATA[ Jurnal SOLMA Vol. 10 No. 3 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press) ]]>
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DOI: 10.22236/solma.v10i3.7697
<![CDATA[Background: “Nabil Collection” are SMEs affected by restrictions on activities outside the home. SME “Nabil Collection” has been selling its shirt products conventionally so that when there is a policy of limiting activities outside the home, the sales of their products decrease. This literacy is carried out so that the SME “Nabil Collection” has the ability to do product packaging, the importance of trademarks and choose the right marketing media according to the product market target. Method: Literacy for SME owners “Nabil Collection” by providing modules on the marketing aspects of shirt products. Result: increased knowledge of “Nabil Collection” SME owners about product packaging, trademarks and online marketing media with social media. Conclusions: This literacy aspect of marketing increases the knowledge of “Nabil Collection” SME owners knowing more creative product packaging, realizing the importance of trademarks, more competitive shirt product prices and trying alternative social media-based marketing media to increase product sales during the time of restrictions on activities outside the home.]]>
<![CDATA[IDENTIFIKASI PERSEPSI MAHASISWA DALAM MENGAMBIL SERTIFIKASI AKUNTAN PROFESIONAL ]]>
<![CDATA[Hidayatul Affifah]]>;
<![CDATA[Andi Kushermanto]]>;
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v7i2.3172
<![CDATA[ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.]]>
<![CDATA[ANALISIS HUBUNGAN REGULASI DAN SUMBER DAYA APARATUR PENGAWAS TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DAERAH ]]>
<![CDATA[Arum Ardianingsih]]>;
<![CDATA[Amalia Ilmiani]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v18i1.417
<![CDATA[Financial management a necessity in the era of regional autonomy. Supervision in the financimanagement of local government conducted by Inspectorate City. Government Regulation (PP) No. 6of 2008 states that the role of the Inspectorate is to conduct internal oversight, ie the whole process oaudit, review, evaluation, monitoring and supervisory activities other against the implementation otasks and functions of the organization in order to provide reasonable assurance to users of financistatements area. The purpose of this study is to provide empirical evidence that the regulatory an supervisory personnel resources affect the supervision of financial management. This study usevalidity and reliability, the classic assumption test and multiple linear regression analysis. Engineerinsamples using purposive sampling with 45 respondents government's internal auditor. The resulshowed that the Regulation and Supervisory Apparatus Resources significant influence on thsupervision of financial management.Keywords: regulation, supervisory personnel resources, supervision of financial management.]]>
<![CDATA[HUBUNGAN KOMITE AUDIT DAN KOMPLEKSITAS USAHA DENGAN AUDIT FEE ]]>
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 13, No 2 (2013): Jurnal Ekonomi dan Bisnis, September 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v13i2.188
<![CDATA[The stakeholders reserve the right to get a certainty that the company activities will give them more profits. To ful fill this expectation, external auditor profession is needed. Auditor must keep their job quality like as the independency. However audit fees may cause the auditor independency is teased. The factors will be tested in this study are audit commitee and company complexity on the companies listed in BEI 2010-2012, while the sample are taken from manufacturing and mining companies. The research method used withmultiple linier regression method, with sampling techniques using purposive sampling. The results showed that the audit committee (X1) had significant effect on audit fee (Y) with a significance level that is equal to 0,008,the company complexity (X2) had no significant effect on audit fee (Y) with a significance level that is equal to 0.578.Keywords: audit fees, audit committee, and company complexIty]]>
<![CDATA[ETIKA, PROFESI DOSEN DAN PERGURUAN TINGGI: SEBUAH KAJIAN KONSEPTUAL ]]>
<![CDATA[Arum Ardianingsih]]>;
<![CDATA[Siti Yunitarini]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v10i1.160
<![CDATA[University is place to produced of professional human resource for have qualification in science area and ethical behaviour. Universities have a duty to establish "charater building" student. college consists of several components, namely faculty, students and curriculum. diantaran most important component is the lecturer. so as to ensure that college education is better then the required ethics. The first portion of this paper will examine the role and function of higher education, the importance of ethics for both college and the third the importance of ethics for the profession of teacher.Keywords: college, ethical issues and professional ethics]]>
<![CDATA[DETERMINAN FAKTOR-FAKTOR YANG MEMPENGARUHI BESARAN IMBAL JASA AUDITOR EKSTERNAL ]]>
<![CDATA[Arum Ardianingsih]]>;
<![CDATA[Juandy Seiver Langelo]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v25i1.1937
<![CDATA[Audit is an activity of monitoring and evaluating the effectiveness of internal control and the fairness of the financial statements. The purpose of the audit is to add value to the company`s operations and improve the reliability of financial reporting. Large company tend to have complex transactions, business divisions, many subsidiaries and large assets. As a result, the audit completion takes longer and the amount of external auditor fees increases. Companies sometimes also have political interests to gain access to credit facilities and make the company more risk, as a result, the audit fees will be higher. This study examine the effect of political connections, business complexity and firm size on the amount of external auditor fees. The purpose of the study was to obtain empirical evidence abaut the effect of political connections, business complexity and firm size on the amount of external fees. The research data was taken using purposive sampling technique. The analysis technique uses classical assumption test, multiple linear regression and hypothesis testing. The results of the study show that political connections have a significant negative effect on the amount of fees for external auditors, while business complexity and company size have a significant positive effect on the amount of fees for external auditors]]>
<![CDATA[ANALISIS MEKANISME CORPORATE GOVERNANCE PADA PEMBERIAN OPINI AUDIT DENGAN PENJELASAN GOING CONCERN ]]>
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v11i01.175
<![CDATA[This research aim to know influence from corporate governance mechanism to audit opinion withgoing concern explanatory. The population research was the listed companies running inProcessing/Manufacturing Sector. Sampling method was conducted with Purposive Sampling technique,produced 157 sample units. The observation period of this study was from 2004 to 2006. The dependentvariable is a dummy variable representing the presence of Audit report with going concern explanation.Independent variables consist of Board of commissioner changes, board of director changes, auditcommittee and auditor quality as proxy from corporate governance mechanism. The hypotheses proposedwere tested by logistic regression. The hypotheses proposed were tested by logistic regression show that board of director changes,auditor quality is significant, while board of commissioner changes and audit committee is not significant tothe audit opinion with going concern explanatory. Keywords: Audit Opinion, Audit Opinion with Going Concern Explanatory, Corporate Governance Mechanism.]]>
<![CDATA[ANALISIS DIGITALISASI PEMASARAN BERBASIS SOSIAL MEDIA UNTUK MENINGKATKAN DAYA SAING USAHA KECIL MENENGAH (UKM) DI PEKALONGAN ]]>
<![CDATA[Siti Nurhayati]]>;
<![CDATA[Arum Ardianingsih]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v24i1.1390
<![CDATA[Increasing the competitiveness of SMEs can be done in the aspect of marketing based on social media, because this marketing medium is most familiar to SME entrepreneurs. Pekalongan with around 22 thousand number of UKM players and scattered in trade centers. SME entrepreneurs must have marketing competitiveness so that SMEs can survive in the future. This research is a qualitative research with a phenomenological approach. Methods of data collection use observation, in-depth interviews and documentation. The analysis technique in this study uses the stage of data reduction, data presentation and then drawing conclusions. The result of the research shows that SMEs in the marketing aspect have started to switch to social media-based marketing. The marketing media chosen include facebook, Instagram, WhatsApp. SME entrepreneurs need to be given training in creating interesting and innovative product promotional content and videos to optimize the use of social media-based marketing so as to increase the competitiveness of SMEs.]]>
