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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi Politala Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Abdimas Musi Charitas
Ceacilia Srimindarti
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: THE EFFECT OF LIQUIDITY, COMPANY SIZE AND PROFITABILITY ON FIRM VALUE Siti Nurjanah; Ceacilia Srimindarti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.62-71

Abstract

This study aims to determine the relationship between liquidity, firm size, and profitability to firm value. The population used in this study is a state-owned company listed on the Indonesia Stock Exchange during 2017 – 2021. There are 20 state-owned companies listed on the Indonesia Stock Exchange, but there are 3 companies that do not meet the predetermined criteria so that 85 is obtained sample. The sampling technique used was purposive sampling and analyzed using SPSS version 21. The results of this study states that liquidity has a positive effect on firm value, meanwhile company size and profitability have no effect on value state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021.
DETERMINANT AKUNTABILITAS DANA DESA Aper prima putra; Ceacilia Srimindarti; Etty Puji Lestar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
Profesionalisme Dan Independensi Auditor Terhadap Kualitas Audit Laporan Keuangan Dengan Etika Auditor Sebagai Variabel Moderasi Bagus Satria Asfan; Ceacilia Srimindarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8452

Abstract

Audit quality is every possibility that the auditor will find and report violations of the accounting system based on the auditing standards that have been set. The aim of this research is to test the influence of auditors’ professionalism and independence on audit quality and how the auditor ethics can moderate those independent variables to dependent variable. The sample used in this study was 62 auditors at the Public Accounting Firm in Central Java (senior auditors, junior auditors, manager and partners) in 2023. The study used questionnaires as the data collecting method that distributed directly to the auditor who works in Central Java. Then it analysed by using Partial Least Square (PLS) analysis. The results of the reseach showed that (1) the professionalism affect the audit quality significantly, (2) the independence affect the audit quality significantly, (3) auditor ethics is unable to moderate (strengthen) the influence on audit quality professionalism, (4) auditor ethics is unable to moderate (strengthen) the influence on audit quality independence. Keywords: : Professionalism, Independence, Audit Quality, Auditor Ethics
EDUKASI DIGITALISASI PEMASARAN DAN PENCATATAN KEUANGAN PENGRAJIN KERIPIK KARANGBOLO UNGARAN BARAT Ceacilia Srimindarti; Pancawati Hardiningsih; Greg Anggana Lisiantara; Muhamad Ardinata; Sulastri Sulastri
Jurnal Abdimas Musi Charitas Vol. 7 No. 2 (2023): Jurnal Abdimas Musi Charitas Volume 7, Nomor 2, Desember 2023
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v7i2.733

Abstract

Karangbolo Village, as a center for processed chip products and diversification, has been able to compete and sustain the production of regional superior products. The increased market demand has led to a rise in production. The Covid-19 pandemic situation has posed challenges for chip artisans, particularly in terms of a lack of understanding of digitalization technology for marketing and the discontinuity of financial records, making it difficult to determine turnover accurately. This activity is related to the opportunity to increase income sustainably, but it requires support in both knowledge and skill. Skills education is provided to chip artisans in Karangbolo Village. Training results indicate that artisans can optimize digital marketing and simple financial recording based on Excel. Artisans are capable of updating products through WordPress. Furthermore, they can improve product packaging with various variants and sizes to enhance attractiveness and market value.
PENGARUH PERSEPSI, MINAT, PERAN LINGKUNGAN, DAN PENGETAHUAN PERPAJAKAN MAHASISWA AKUNTANSI TERHADAP KEPUTUSAN PEMILIHAN BERKARIR DI BIDANG PERPAJAKAN Devy Rindiani; Ceacilia Srimindarti
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.224

Abstract

This study aims to examine the effect of perceptions, interests, environmental roles, and tax knowledge of accounting students on the decision to choose a career in taxation. The population in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang. The sample in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang who had already taken taxation courses. The results of this study indicate that positive perceptions and interests are significant towards the decision to choose a career in the field of taxation. Unlike the case with the role of the environment and tax knowledge which is not significant to the decision to choose a career in the field of taxation.
PENGARUH KOMPETENSI, INDEPENDENSI, FEE AUDIT AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT Rahati Devi Ayustine; Ceacilia Srimindarti
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.346

Abstract

Hasil dari kualitas audit sangat penting bagi suatu entitas, hal ini dikarenakan hasil audit dapat memberikan suatu keyakinan yang tinggi terhadap infomasi laporan keuangan entitas tersebut. Tujuan dari penelitian ini adalah untuk menguji adakah pengaruh kompetensi, independensi, fee audit, serta time deadline pressure terhadap kualitas audit yang disajikan auditor untuk kepentingan entitas. Pengumpulan data pada penelitian ini dengan membagikan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Dengan mengunakan sampel penelitian sebanyak 78 auditor. Kemudian data akan diolah menggunakan SPSS 22. Hasil dari penelitian ini menunjukan bahwa kompetensi, independensi dan time deadline pressure berpengaruh positif terhadap kualitas audit. Sedangkan fee audit tidak berpengaruh terhadap kualitas audit. Kata kunci: kompetensi, independensi, fee audit, time deadline pressure, kualitas audit
Pengaruh Locus Of Control Eksternal, Profesionalisme, Independensi, Kompetensi Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Pada Kap Kota Semarang Rizki Yuliana Wahyu; Ceacilia Srimindarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10642

Abstract

Kemampuan seorang auditor dalam mengindentifikaasi dan mendeteksi kesalahan didalam system akuntansi klien berhubungan dengan kualitas audit. Tujuan dari penelitian ini adalah untuk menguji apakah pengaruh Locus Of Control eksternal, Profesionalisme, Independensi, Kompetensi dan Tekanan Waktu terhadap kualitas audit pada Kantor Akuntan Publik kota Semarang. Responden penelitian ini berjumlah tujuh puluh satu (71) auditor dengan menggunakan teknik convenience sampling meliputi auditor junior, auditor senior, dan partner pada (KAP) yang terdaftar Ikatan Akuntan Publik (IAPI) di Semarang. Alat yang digunakan dalam melakukan analisis data adalah regresi liniar berganda. Metode utama pengumpulan data berupa survei kuesioner yang dibagikan langsung kepada KAP. Penelitian tersebut mengungkapkan hal berikut : (1) Locus Of Control eksternal, profesionalisme dan tekanan waktu tidak berpengaruh secara signifikan terhadap kualitas audit, dan (2) independensi dan lompetensi berpengaruh positif terhadap kualitas audit.
Pengaruh Karakteristik Kerja dan Keterlibatan Kerja Terhadap Komitmen Organisasi dengan Kepuasan Kerja sebagai Variabel Intervening di BPS Kabupaten/Kota Se-Provinsi Sumatera Selatan Lahmodin Oktanata; Meutia Meutia; Ceacilia Srimindarti
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3123

Abstract

Komitmen merupakan hal penting yang mendukung sebuah organisasi dalam mencapai tujuan yang telah ditetapkan. Komitmen organisasi yang dimiliki oleh pegawai BPS Kabupaten/kota di Provinsi Sumtera Selatan dapat dilihat dari partisipasi pegawainya dalam mengikuti aktivitas yang dilakukan pada masing-masing satker BPS Kabupaten/kota. Penelitian ini bertujuan untuk mengetahui pengaruh Karakteristik Kerja dan Keterlibatan Kerja terhadap Komitmen Organisasi dengan Kepuasan Kerja sebagai variabel intervening. Populasi pada penelitian ini adalah pegawai BPS Kabupaten/kota se-Sumatera Selatan. Sampel yang digunakan sebanyak 150 orang atau sekitar 37 persen dari populasi. Metode penelitian yang dilakukan adalah deskriptif kuantitatif dengan skala likert. Anasisis data dilakukan menggunakan Smart PLS 4.1. Hasil penelitian menunjukkan bahwa Karakteristik Kerja berpengaruh secara positif dan signifikan terhadap Kepuasan Kerja dan Komitmen Organisasi, serta Kepuasan kerja mampu memediasi hubungan anatara Karakteristik Kerja dengan Komitmen Organisasi. Keterlibatan Kerja tidak berpengaruh terhadap Kepuasan Kerja, Keterlibatan Kerja tidak berpengaruh terhadap Komitmen Organisasi. Kepuasan Kerja tidak mampu memediasi hubungan antara Keterlibatan Kerja terhadap Komitmen Organisasi.
Co-Authors AA Sudharmawan, AA Achmad Syakir Kurnia Agung Anugerah Adhipratama Ahmad Ikliluddien Noor Alien Puspitasari Alifvina Larasati Aper prima putra Askar Yunianto Ayu Lestari Bagus Satria Asfan Bambang Sutejo Caroline Caroline Devarila Wulandini Devy Rindiani Etty Puji Lestar Etty Puji Lestari Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Greg Anggana Lisiantara Ida Kristiana Indah Hesti Mubarokah Indira Djanuarti Intan Puspita Sari Lahmodin Oktanata Mega Dresti Rarastya Nugraheni Meutia Meutia Muari Sahlan Muhamad Ardinata Novita Mariana Pancawati Hardiningsih Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rahati Devi Ayustine Rizki Yuliana Wahyu Siti Nurjanah Sulastri Sulastri Sulastri Wahyu Delta Setyanida Yunika Prastiyani Winda Ningrum