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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JEMMA | Journal of Economic, Management and Accounting Jurnal Media Ekonomi (JURMEK) Journal of Trends Economics and Accounting Research Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Media Ekonomi (JURMEK)
Syafitri, Twenty Mariza
Universitas Pat Petulai
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Pengaruh Keahlian Auditor, Tekanan Ketaatan, Independensi dan Orientasi Tujuan Terhadap Pertimbangan Audit Twenty Mariza Syafitri; Husaini Husaini; Lisa Martiah Nila Puspita
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 1 (2022): Maret 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i1.814

Abstract

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit,  Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.
EFETIVITAS FAKTOR-FAKTOR PENGAWASAN PELAKSANAAN PEMERINTAH DAERAH DI ISNPEKTORAT PROVINSI BENGKULU Twenty Mariza Syafitri; Herawansyah Herawansyah; Keri Boru Hotang; Rozie Meidy
Jurnal Media Ekonomi (JURMEK) Vol 27 No 3 (2022): Jurnal Media Ekonomi (JURMEK) Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

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

Abstract

Kualitas Pengawasan yang dilakukan oleh Aparat Pengawasan Internal Pemerintah (APIP) dalam mengawasi kegiatan penyelenggaraan pemerintahan Daerah menjadi sangat penting, hal ini dikarenakan kualitas hasil pengawasan akan menunjukkan baik atau buruknya penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman, independensi, integritas, dan satandar audit terhadap kulitas pengawasan. Sampel pada penelitian ini adalah 53 orang auditor internal pemerintah dengan menggunakan teknik sampel jenuh. Pengumpulan data penelitian dilakukan melalui self-administered. Penelitian ini menggunakan program SPSS 25 untuk menguji hipotesis.Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi, integritas, dan standar audit berpengaruh positif dan signifikan terhadap kualitas pengawasan. Akan tetapi, pengalaman dan independensi tidak berpengaruh positif dan signifikan terhadap kualitas pengawasan.
Pelatihan Pencatatan Laporan Keuangan Berbasis Digital Bagi Kelompok Tani Desa Kayu Manis Twenty Mariza Syafitri; Sri Wulandari; Rike Purnama Sari; Hafiz Nurkholis
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3628

Abstract

The current Digital Era requires people to be able to master and operate technology. This also applies to farmer groups. Farmers Groups are expected to be able to make digital records and bookkeeping to produce accurate financial reports. The benefit of using the "AkuntansiKu" application is that it makes it easier for farmer groups to record financial transactions. The purpose of this Community Service is to assist farmer groups in Kayu Manis Village in recording financial transactions using Digital-based applications that can be obtained on Android or IOS applications. The method used in this Community Service activity begins with an opening from the Community Service Team, presentation of material and discussion about recording digital-based financial reports by demonstrating the various features provided. The results of this Community Service activity are that farmer groups understand basic accounting knowledge, farmer groups can use the "AkuntansiKu" application, and farmer groups can make records of Farmer Business Group financial reports.
Teknologi Sederhana Pemanfaatan Ampas Kopi untuk Pupuk Organik Cair Sri Wulandari; Twenty Mariza Syafitri; Elia Fahmi Sella; Bayu Cahya Ningrat; Nurjanah Setia Wangi
Jurnal Dehasen Untuk Negeri Vol 2 No 1 (2023): Januari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v2i1.3629

Abstract

Fertilization is one of the supporting factors increasing the quality and productivity of agricultural land. Coffee grounds have the potential to be used as organic fertilizer due to the content of various environmentally friendly substances, but some people, especially Kayu Manis Village, consider coffee grounds to be waste that cannot be used anymore. Community service activities have been carried out aim to increase the knowledge, awareness, and skills of farmer groups in Kayu Manis Village, Rejang Lebong Regency in utilizing coffee grounds for liquid organic fertilizer using simple technology. The activity was carried out in two stages, socialization of the potential, benefits, and content of coffee grounds for liquid organic fertilizer, demonstration of simple technologies for making liquid organic fertilizer from coffee grounds. The results showed the enthusiasm participant was very high, as indicated by the level of attendance, enthusiastic participants asking questions, and responsiveness. This activity made the Cinnamon Village farmer groups have better knowledge and skills regarding the potential of coffee grounds for liquid organic fertilizer. The simple technology used to make liquid organic fertilizer from coffee grounds makes it easy for farmer groups to apply it, besides that it is supported by low costs.
Pengembalian Bea Masuk atas Penetapan Pejabat Bea dan Cukai pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Nanang Kurniawan; Twenty Mariza Syafitri; Maya Novianti
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.554

Abstract

The activity of carrying out import activities of goods subject to service users is to carry out a self-assessment of customs notifications. The Customs and Excise Official determines the tariff and/or customs value upon notification, then informs the service user. Service users can submit objections or appeals to the placement of Customs and Excise Officials in the event of underpayment or overpayment. The purpose of this study is to determine the rate of return that has been made at the Type A Tanjung Priok Customs and Excise Service Office against the determination by Customs and Excise Officials. The data used are receipt reports and Payment Orders (SPM) for returns from 2017 - 2021 at the Main Service Office of Customs and Excise Type A Tanjung Priok. This research uses descriptive analysis. The results of the study show that the number of documents and the value of a cleaning is not directly proportional to the number of documents and the value returned. The increase or decrease in the number of document recoveries is not followed by an increase or decrease in the number of document returns. Whereas in the event of an increase or decrease in value by Customs and Excise Officials, the return of import duties to service users will also experience an increase or decrease
Pendampingan Edukasi Pembukuan Transaksi Keuangan Sederhana pada Kelompok Tani Jaya Bersama Desa Tanjung Dalam Curup Selatan Twenty Mariza Syafitri; Sri Wulandari; Darwan Effendi; Intan Anbare; Rhamos Fransisco
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.222

Abstract

Farmer groups are one of the economic drivers in rural areas which are managed by local village communities. Tanjung Dalam Village has the main commodity, namely coffee. The aim of this Community Service is to help with the problems being faced by farmer groups in Tanjung Dalam Village. The main problem faced by service partners is a lack of knowledge regarding financial management in small businesses. This is evidenced by the lack of financial administration activities carried out by the Tani Jaya Bersama Group, such as archiving transaction evidence, recording transactions and financial bookkeeping. The method applied in this activity is through an educational approach. The result of this service activity is that service partners have been able to understand the basics of recording financial transactions and carrying out simple financial bookkeeping. which can support the progress of their business in the future. The evaluation results of service activities found that 80% of participants had understood and implemented simple financial recording and bookkeeping.
ANALISIS PENGARUH E, S, DAN G TERHADAP KINERJA PERUSAHAAN Tiara Nurpratiwi; Syafitri, Twenty Mariza; Meilansari, Selvita; Anggreni, Meilinda
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.834

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, dan Governance (ESG) terhadap kinerja perusahaan (ROA) pada perusahaan perbankan yang terdaftar di bursa efek Indonesia periode 2018-2022. Data sekunder skor ESG dan ROA diperoleh dari Thomson Reuters dan dianalisis menggunakan regresi linier data panel dengan pendekatan Common Effect Model. Hasil penelitian menunjukkan bahwa variabel Environmental, Social, dan Governance berpengaruh signifikan terhadap kinerja perusahaan (ROA). Artinya, penerapan prinsip-prinsip ESG secara keseluruhan dan parsial (lingkungan, sosial, dan tata kelola) memiliki dampak positif terhadap profitabilitas perusahaan perbankan di Indonesia. Penelitian ini mendukung Stakeholder Theory yang menekankan pentingnya perusahaan memperhatikan kepentingan seluruh pemangku kepentingan untuk mencapai keberlanjutan dan profitabilitas.
Pengenalan Peluang Pendapatan dari Usaha Pengolahan KOLING (Kolang Kaling) menjadi Produk Siap dipasarkan pada Desa Cawang Lama Kecamatan Selupu Rejang Novianti, Maya; Syafitri, Twenty Mariza; Sultanah, Nabila Dhia Rahmah
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.818 KB) | DOI: 10.37676/jdm.v2i1.3670

Abstract

Currently, people are required to be able to innovate products, not just focusing on the utilization of agricultural products. The people in the village are expected to be able to produce a product from existing agricultural products. So that income that can be received is not only from agricultural products but from a product that is ready to be sold. In the village of Cawang Lama, Selupu Rejang sub-district, there are village people who work odd jobs to produce kolang-kaling fruit because the location has many palm or aren palm trees, in which palm or aren trees produce a lot of kolang-kaling fruit. The purpose of this community service is to be able to help provide ideas in producing a product that is ready to be sold, namely Koling (Kolang Kaling) Juice with various flavors, there is also a calculation regarding the amount of capital, selling price and amount of profit. So that the village community can understand the income opportunities that can be obtained.
EFEKTIVITAS FAKTOR-FAKTOR PENGAWASAN PELAKSANAAN PEMERINTAH DAERAH DI INSPEKTORAT PROVINSI BENGKULU SYAFITRI, TWENTY MARIZA; Herawansyah, Herawansyah; Hotang, Keri Boru; Meidy, Rozie
Jurnal Media Ekonomi (JURMEK) Vol 28 No 1 (2023): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i1.1839

Abstract

Kualitas Pengawasan yang dilakukan oleh Aparat Pengawasan Internal Pemerintah (APIP) dalam mengawasi kegiatan penyelenggaraan pemerintahan Daerah menjadi sangat penting, hal ini dikarenakan kualitas hasil pengawasan akan menunjukkan baik atau buruknya penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman, independensi, integritas, dan standar audit terhadap kualitas pengawasan. Sampel pada penelitian ini adalah 53 orang auditor internal pemerintah dengan menggunakan teknik sampel jenuh. Pengumpulan data penelitian dilakukan melalui self-administered. Penelitian ini menggunakan program SPSS 25 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi, integritas, dan standar audit berpengaruh positif dan signifikan terhadap kualitas pengawasan. Akan tetapi, pengalaman dan independensi tidak berpengaruh positif dan signifikan terhadap kualitas pengawasan.
EFEKTIVITAS FAKTOR-FAKTOR PENGAWASAN PELAKSANAAN PEMERINTAH DAERAH DI INSPEKTORAT PROVINSI BENGKULU SYAFITRI, TWENTY MARIZA; Herawansyah, Herawansyah; Hotang, Keri Boru; Meidy, Rozie
Jurnal Media Ekonomi (JURMEK) Vol 28 No 1 (2023): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i1.1839

Abstract

Kualitas Pengawasan yang dilakukan oleh Aparat Pengawasan Internal Pemerintah (APIP) dalam mengawasi kegiatan penyelenggaraan pemerintahan Daerah menjadi sangat penting, hal ini dikarenakan kualitas hasil pengawasan akan menunjukkan baik atau buruknya penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, pengalaman, independensi, integritas, dan standar audit terhadap kualitas pengawasan. Sampel pada penelitian ini adalah 53 orang auditor internal pemerintah dengan menggunakan teknik sampel jenuh. Pengumpulan data penelitian dilakukan melalui self-administered. Penelitian ini menggunakan program SPSS 25 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial kompetensi, integritas, dan standar audit berpengaruh positif dan signifikan terhadap kualitas pengawasan. Akan tetapi, pengalaman dan independensi tidak berpengaruh positif dan signifikan terhadap kualitas pengawasan.
Co-Authors Anggreni, Meilinda Bayu Cahya Ningrat Carolina, Dessy Darwan Effendi Elia Fahmi Sella Hafiz Nurkholis Herawansyah Herawansyah, Herawansyah Hotang, Keri Boru Husaini Husaini Intan Anbare Keri Boru Hotang Lisa Martiah Nila Puspita Maya Novianti Meidy, Rozie Meilansari, Selvita Nanang Kurniawan NOVIANTI, MAYA Nurjanah Setia Wangi Nurpratiwi, Tiara Rhamos Fransisco Rike Purnama Sari Rozie Meidy Sri Wulandari Sultanah, Nabila Dhia Rahmah Tiara Nurpratiwi