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Pengaruh Orientasi Kognitif Terhadap Kesalahan Pelaporan dengan Sistem Pengendalian Manajemen sebagai Variabel Moderasi Ferlyani Adilla Haque; Grace Tianna Solovida
AKSES: Jurnal Ekonomi dan Bisnis Vol 17, No 2 (2022): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v17i2.7466

Abstract

The purpose of this study was to determine the effect of cognitive orientation on misreporting with the management control system as a moderating variable. This study used a sample of 67 postgraduate Management Master students at Pancasakti University, Tegal. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. Data analysis was performed using 2X2 analysis of variance (ANOVA) with the help of SPSS 16 software. The test results show that the management control system has a positive and significant effect on misreporting. Cognitive orientation has a positive and significant effect on misreporting.
Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK 35) dan Pengembangan Sumber Daya Manusia (SDM) sebagai Upaya Peningkatan Akuntabilitas Dana Masjid Nidaaul Khoirot Semarang Taufiq Andre Setiyono; Khoirul Attiq; Grace Tianna Solovida; Evita Sulistyowati; Wahyu Anindya Tri Hapsari
Abdimas Universal Vol. 5 No. 2 (2023): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i2.334

Abstract

Based on the results of the condition situation analysis, to make financial reports according to standards, not only guidelines such as financial accounting standards are needed, but it is also necessary to have resources that have adequate abilities and understanding. The main problem faced by the current Nidaaul Khoirot Mosque manager is that the Mosque only records cash in and cash out, does not record the invetarization of assets owned so that the economic value of the Mosque cannot be known. So, to overcome these problems, the purpose of this novice community empowerment is to assist the mosque management of the Mosque in the application of ISAK 35 and the development of Mosque resources as an effort to increase the accountability of Mosque funds and management.