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Pelatihan Finansial Melalui Pengenalan Laporan Keuangan Pada UMKM kota Solok ., Murnati; Raflis, Ratnawati; ., Rahmaita; ., Nini; ., Maivalinda; Hasnita RC, Rita Sri; Sulistianingsih, Henny; Turay, Tiara; Chairoel, Lucy; ., Firsta
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2495

Abstract

Improving Financial Knowledge Financial reporting for MSMEs in Solok City is essential, considering that accounting is one of the competencies offered to these MSMEs. To provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity for MSMEs in Solok City. This activity was carried out by providing material related to knowledge about financial reports in accordance with currently applicable accounting standards. The number of people who participated in this Financial training activity was 61 people from Solok City. After this activity, the community, especially MSMEs in Solok City, learned the types and forms of company financial reports that comply with currently applicable standards.
Pengaruh Beban Kerja, Pelatihan Audit Kecurangan Dan Tekanan Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada Kap Padang) ., Rahmaita; Maisyarah, Ella
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i1.4529

Abstract

This research aims to analyze the effects of workload, fraud audit training, and time pressure on the auditor's ability to detect fraud at Public Accounting Firms (KAP) in Padang. The study is motivated by recent audit failures and the increasing complexity of financial fraud cases. Using a quantitative approach and causal-explanatory research design, involving Public Accounting Firm (KAP) auditors in Padang City as a sample analyzed using multiple linear regression. The results of the simultaneous test (F-test) show that all independent variables collectively influence the auditor's fraud detection ability. Specifically, the partial test (t-test) reveals that fraud audit training has a significant positive impact on improving an auditor's ability to identify fraud. However, workload and time pressure were found to have no significant effect on fraud detection capabilities in this specific context. These findings suggest that continuous professional training is more critical than situational pressures in determining audit quality. Public Accounting Firms are encouraged to prioritize structured fraud training programs to enhance their auditors' technical skills and professional skepticism.