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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Golden Ratio of Data in Summary Awal Bros Journal of Community Development
Neni Afriyani
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Humanities Computer Science & IT Economics, Econometrics & Finance Public Health Social Sciences

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Pengaruh kompetensi, motivasi dan skeptisme profesional terhadap kualitas audit auditor inspektorat se-provinsi Riau Afriyani, Neni; Anugerah, Rita; ', Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to asses the influence of competence, motivation and professional skepticism towards on audit quality of inspectorate auditor in Riau province. Data for this study was obtained from samples of auditors who work in inspectorate in Riau Province. A total of 29 responses obtained and used in the analysis. Data was analized using smartPLS software. The results showed that (1) the competence and motivation do not have impact on audit quality, (2) but professional skepticism have a significant impact on audit quality.Key words: competence, motivation, professional skepticism and audit quality.
The Effect of Governance, Risk, Compliance (GRC) And Intellectual Capital On Company Value Through Financial Performance Afriyani, Neni; Kamaliah, K.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 5 No. 2 (2025): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i2.954

Abstract

This study examines and analyzes the effect of Governance, Risk, and Compliance (GRC) and Intellectual Capital on firm value, with financial performance mediating variables in banking companies. The population in this study includes all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method. The data used are secondary data sourced from annual reports and financial statements. The data analysis technique employed in this study is Partial Least Squares (PLS) using SmartPLS 4 software. The results show that GRC has no significant effect on financial performance or firm value. Intellectual Capital does not directly affect firm value, but significantly and positively influences financial performance. Furthermore, financial performance itself has no significant effect on firm value. The mediating effect analysis indicates that financial performance does not mediate the relationship between GRC and firm value, nor between Intellectual Capital and firm value.
PENCATATAN KEUANGAN RUMAH TANGGA: BEBAS PUSING ATUR UANG BULANAN PADA RADIO BHARABAS 97,5 FM PEKANBARU Nurhasanah, Dinna; Nelaz, Yolanda Safitri; Afriyani, Neni
Awal Bros Journal of Community Development Vol 6 No 2 (2025): Awal Bros Journal of Community Development
Publisher : LPPM Universitas Awal Bros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54973/abjcd.v6i2.701

Abstract

This community service program aims to enhance public literacy and skills in managing household finances through the implementation of effective financial record-keeping practices. A common problem many households face is the inability to systematically manage cash flow, difficulty tracking expenses, and a lack of planning to achieve both short-term and long-term financial goals. This often leads to financial stress and reliance on debt. The selection of this topic is based on the urgency of equipping the public with practical basic personal accounting skills, given the importance of financial stability as the foundation of family well-being.The method of implementing this service focuses on interactive education and direct workshops, specifically designed to facilitate understanding of basic concepts in recording income and expenses, creating realistic budgets, and identifying priority spending categories. The material is delivered using easy-to-understand, straightforward language relevant to daily experiences. The workshops also include simulations of financial record-keeping practices using simple tools, such as manual cash books or free mobile applications, to ensure that the skills taught can be directly applied. The results of the service show a significant improvement in participants' understanding of the importance of financial record-keeping, as well as positive changes in their daily money management behavior. Many participants reported feeling "Stress-Free in Managing Monthly Money" after applying the methods taught, with the ability to identify budget leaks and plan fund allocation more carefully. A brief conclusion from this service is that personal accounting literacy is a crucial foundation for household well-being, and targeted education can empower communities to achieve financial stability and realize their financial goals more effectively Keywords: Household Financial Literacy, Financial Record-Keeping, Radio Education
Co-Authors ', Rofika Kamaliah, K. Novita Indrawati Nurhasanah, Dinna Rita Anugerah Yolanda Safitri Nelaz