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PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS KINERJA AUDITOR INSPEKTORAT KABUPATEN PRASETYA, FANDI
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 8 No 2 (2019): JIAK
Publisher : P4M STIE Putra Bangsa

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate

Penerimaan Daerah sebagai Aspek Penting Penentu Belanja Modal Pemerintah: Studi pada Pemerintah Banyuwangi Fandi Prasetya
Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.4376

AbstractThis study aims to obtain information about whether regional revenue in PAD, DAU, and DAK influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from Local Own Revenue (PAD) & DAK. However, DAU influences the amount of capital expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue sources so that it can be used to finance capital expenditures.Keywords: PAD; DAU; DAK; Capital Spending.Abstrak Penelitian ini bertujuan untuk memperoleh infomasi mengenai apakah Pendapatan Daerah yang berupa PAD, DAU, serta DAK memiliki pengaruh pada alokasi belanja modal. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Data yang digunakan adalah data sekunder yang berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Banyuwangi periode 2011-2018. Data yang diperoleh kemudian dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penentuan besarnya belanja modal tidak dipengaruhi oleh Pendapatan Asli Daerah (PAD) & DAK. Namun, DAU memiliki pengaruh pada penentuan besarnya belanja modal. Penelitian ini diharapkan dapat dijadikan dasar bagi Pemerintah Kabupaten Banyuwangi untuk lebih meningkatkan sumber penerimaan daerahnya agar dapat digunakan untuk membiayai belanja modal.Kata kunci: PAD; DAU; DAK; Belanja Modal.

YOUTUBE SEBAGAI MEDIA PEMBELAJARAN DI INDONESIA Fandi Prasetya; Sandra Sukma Embuningtiyas; Dicky Andriyanto
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 5 No 2 (2022): Jurnal Pendidikan Teknologi Informasi (JUKANTI) Edisi Nopember 2022
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v5i2.600

ABSTRAK Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi bagi pelajar untuk membantu mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube ABSTRACT Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

Analisis Minat Penggunaan Fintech Berdasarkan Konsep ECT-IS Dicky Andriyanto; Irvan Ali Mustofa; Fandi Prasetya
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 14 No 2 (2022): Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/akuntabilitas.v14i2.2457

This research aims to obtain empirical evidence regarding the behavior intention in using Fintech as electronic-based financial access through the ECT-IS model combined with data security system. The sampling method for this research using judgment sampling. The survey method is carried out in the process of collecting data. Empirical evidence of research explains that perceived usefulness has a positive and significant effect on the level of satisfaction and behavior intention. The effect confirmation of use on perceived usefulness and individual satisfaction has positive and significant effect. The effect of data security systems on individual satisfaction is positive and significant. Likewise, the level of individual satisfaction have significant effect on behavior intention in using Fintech.

YOUTUBE SEBAGAI MEDIA PEMBELAJARAN DI INDONESIA Fandi Prasetya; Sandra Sukma Embuningtiyas; Dicky Andriyanto
Jurnal Pendidikan Teknologi Informasi (JUKANTI) Vol 5 No 2 (2022): Jurnal Pendidikan Teknologi Informasi (JUKANTI) Edisi Nopember 2022
Publisher : Program Studi Pendidikan Informatika, Universitas Citra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37792/jukanti.v5i2.600

ABSTRAK Pembatasan sosial memiliki dampak terhadap metode pembelajaran. Metode pembelajaran jarak jauh berbasis online menjadi prioritas utama dalam situasi pandemi saat ini. Youtube dapat menjadi salah satu opsi bagi pelajar untuk membantu mereka di dalam memahami dan meningkatkan kemampuan akademik tanpa ada batasan apapun. Kemudahan akses serta beraneka macam konten yang terdapat di youtube menjadikan youtube semakin populer terutama bagi kalangan peenduduk berusia muda. Selama ini konten yang ada pada youtube mayoritas berisi konten yang bertemakan entertainment ataupun berita. Selain entertainment ataupun berita, konten youtube juga dapat berisi dengan konten yang bertema pendidikan. Metode deksriptif kualitatif digunakan dalam penelitian ini. Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah media youtube dapat menjadi opsi yang dapat digunakan untuk menunjang pembelajaran di Indonesia. Data yang dikumpulkan menggunakan studi literatur. Literatur-literatur yang terkumpul kemudian dianalisis dengan memahami bagaimana interpretasi penulis untuk mengetahui sudah tepatkah media youtube digunakan di Indonesia sebagai media penunjang dalam proses belajar. Hasil penelitian menunjukkan bahwa youtube dapat menjadi media pembelajaran yang tepat di Indonesia dan perlu disertai dengan pembangunan infrastruktur teknologi informasi serta komunikasi Kata kunci : Pendidikan, Teknologi, Youtube ABSTRACT Social restrictions have an impact on learning methods. Online-based distance learning methods are a top priority in the current pandemic situation. Youtube can be an alternative learning tool in Indonesia. Ease of access and various kinds of content on YouTube make YouTube more popular, especially for young people. So far, the majority of content on YouTube contains content with the theme of entertainment or news. In addition to entertainment or news, YouTube content can also contain educational-themed content. The qualitative descriptive method in this study with the aim of finding out whether youtube media can be an option that can be used to support learning. The data were collected using a literature study. The collected literature is then analyzed by understanding how the author's interpretation is to find out whether youtube media is used in Indonesia as a supporting medium in the learning process. The outcome of the study, YouTube can be the right learning media in Indonesia and necessary accompanied by the development of information and communication technology infrastructure Keywords: Education, Technology, Youtube

Good Governance and Public Trust Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8831

The success of a democratic country is the increasing public trust in the government. With increasing public trust, it is hoped that the community can participate in the government development process. One way that can be done to increase trust is good governance. Good governance itself consists of responsiveness, accountability, and transparency. However, in Indonesia, people's trust in the government has declined, contributing to the ineffectiveness of the government's performance. The number of corruption cases in Indonesia has also caused a decline in public trust. Therefore, this study aims to determine whether responsiveness, accountability, and transparency affect public trust. The novelty of this research is the use of data processing methods. The research method used was distributing questionnaires and then processing the data using SEM PLS. The research results show that responsiveness, accountability, and transparency affect public trust. The results of this study are anticipated to help government institutions promote good governance and boost community trust. Furthermore, this research is expected to enhance the community's understanding of the importance of information and communication technology in evaluating government performance.

BANK FINANCIAL SOUNDNESS IN INDONESIA: EVIDENCE FROM THE COVID-19 PANDEMIC AND THE POST-PANDEMIC PERIOD Embuningtiyas, Sandra Sukma; Puspasari, Oktaviani Rita; Prasetya, Fandi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

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

This study aims to analyze the bank financial of soundness of conventional banking in Indonesia during the COVID-19 pandemic and post-pandemic. Bank financial of soundness assessment is carried out using the Risk-Based Bank Rating approach through the RGEC method (Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital). This research is descriptive quantitative with secondary data obtained from the Annual Report and GCG Report of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The results showed that overall, the health level of the banks studied was classified as “Healthy” both during the pandemic and post-pandemic, with the best performance shown in the aspects of capital and governance (GCG). Meanwhile, the profitability aspect shows a fairly good performance, although it is not evenly distributed across all indicators measured. In the risk profile aspect, the majority of banks show a very healthy Non-Performing Loan (NPL) ratio but not the LDR ratio. The results also show that there is an increasing trend from year to year for the number of banks in the very healthy category, while the number of banks in the less healthy category tends to decrease, especially from the beginning of the pandemic to post-pandemic. The implication of this finding is that the resilience of Indonesian banks is quite good in facing the crisis caused by the Covid 19 pandemic. However, strengthening liquidity management strategies is needed to strengthen stability in the long run. These results can serve as input for regulators in formulating financial risk mitigation policies as well as for bank management in improving governance practices and operational efficiency.

Penerimaan Daerah sebagai Aspek Penting Penentu Belanja Modal Pemerintah: Studi pada Pemerintah Banyuwangi Prasetya, Fandi
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.4376

AbstractThis study aims to obtain information about whether regional revenue in PAD, DAU, and DAK influences the allocation of capital expenditures. The research method used in this research is quantitative research methods. The data used is secondary data in the form of the Budget Realization Report (LRA) of the Banyuwangi Regency Government for 2011-2018. The data obtained were then analyzed using multiple linear regression analysis. The results showed that the determination of capital expenditure did not come from Local Own Revenue (PAD) & DAK. However, DAU influences the amount of capital expenditure. This research is expected to be used as a basis for the Banyuwangi Regency Government to increase its regional revenue sources so that it can be used to finance capital expenditures.Keywords: PAD; DAU; DAK; Capital Spending. Abstrak Penelitian ini bertujuan untuk memperoleh infomasi mengenai apakah Pendapatan Daerah yang berupa PAD, DAU, serta DAK memiliki pengaruh pada alokasi belanja modal. Metode penelitian yang digunakan pada penelitian ini adalah metode penelitian kuantitatif. Data yang digunakan adalah data sekunder yang berupa Laporan Realisasi Anggaran (LRA) Pemerintah Kabupaten Banyuwangi periode 2011-2018. Data yang diperoleh kemudian dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penentuan besarnya belanja modal tidak dipengaruhi oleh Pendapatan Asli Daerah (PAD) & DAK. Namun, DAU memiliki pengaruh pada penentuan besarnya belanja modal. Penelitian ini diharapkan dapat dijadikan dasar bagi Pemerintah Kabupaten Banyuwangi untuk lebih meningkatkan sumber penerimaan daerahnya agar dapat digunakan untuk membiayai belanja modal.Kata kunci: PAD; DAU; DAK; Belanja Modal.

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