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All Journal JEMMA | Journal of Economic, Management and Accounting Jurnal Ilmiah Edunomika (JIE) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Fairness Abdi Reksa
Lisa Martiah Nila Puspita
Universitas Bengkulu
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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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.
Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas Lisa Martiah Nila Puspita; Rifaatul Khoiriyah; Lukluk Fuada
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.337 KB)

Abstract

The study aimed to investigate individual values that involved in planning activities.  This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour.  To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.
Literasi Digital dalam Rangka Peningkatan Kemampuan Manajemen Keuangan Keluarga bagi Ibu-ibu Rumah Lisa Martiah Nila Puspita
Abdi Reksa Vol. 2 No. 2 (2021)
Publisher : UNIVERSITAS BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/abdi reksa.2.2.7-14

Abstract

Family financial management and control practices have received little attention. This absence can lead to bigger problems in a family. However, if the family finances have been well planned and managed, every member of the family will feel serenity in his house. By taching the housewives about the urgency of financial management and technical guidance of existing family financial management applications, the financial problems faced will be easier to anticipate in advance. If this problem can be resolved by every family, then the goal of a prosperous family can be realized. This program aims to explain the urgency of family financial management and provide technical guidance using an Android-based financial management application for housewives in Muara Bangkahulu sub-district, Bengkulu city. The results show that these housewives have a better understanding of the urgency of family financial management and skills in using family financial management applications by using their handphones after join this program. 
DESAIN RENOVASI MASJID DARUSSALAM PERUMNAS UNIB KELURAHAN PEMATANG GUBERNUR KOTA BENGKULU Samsul Bahri; Abdul Hamid Hakim; Amin Shody Ashary; Lisa Martiah Nila Puspita
Abdi Reksa Vol. 4 No. 2 (2023)
Publisher : UNIVERSITAS BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/abdireksa.4.2.44-49

Abstract

Masjid merupakan sarana ibadah untuk berkumpul, bertatap muka dan beribadah kaum muslim secara rutin. Masjid Darussalam Perumnas UNIB terdiri dari 2 bangunan yaitu bangunan bagian belakang yang difungsikan untuk jamaah wanita dan bangunan bagian depan untuk jamaah laki-laki. Kondisi fisik bangunan Masjid Darussalam bagian depan nampak kusam dan kurang terawat dengan baik. Hal ini dapat dipahami karena Masjid Darusalam bagian depan merupakan bangunan lama dan belum pernah dilakukan renovasi total serta lancape sekitar masjid belum tertata dengan baik dan asri. Pengurus Masjid Darussalam memutuskan untuk merenovasi bangunan fisik sehingga lebih indah dan nyaman. Sebelum melakukan renovasi, pengurus meminta bantuan kepada Tim PPM untuk menyiapkan gambar desain Masjid Darussalam bagian depan dengan ukuran 20 x 25 m2. Produk yang dihasilkan oleh Tim PPM berupa gambar arsitektur, struktur, elektrikal dan plumbing. Renovasi Masjid Darussalam berdasarkan rencana anggaran biaya (RAB) membutuhkan dana sebesar Rp. 872.574.000,- (delapan ratus tujuh puluh dua juta lima ratus empat puluh ribu rupiah). Diharapkan gambar kerja dan RAB yang telah disiapkan oleh tim PPM dapat menjadi pedoman dan acuan dalam penggalangan dana dan proses pembangunan renovasi Masjid Darussalam Perumnas UNIB.
PREFERENSI PENGURUS KOPERASI KONVENSIONAL TERHADAP KOPERASI SYARIAH DI PROVINSI BENGKULU Nurul Amaliah; Lisa Martiah Nila Puspita; Padlim Hanif
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11605

Abstract

Penelitian ini bertujuan untuk mengetahui dukungan regulasi, promosi, informasi, tingkat bagi hasil, religiusitas, image dan prospek peluang pasar berpengaruh terhadap preferensi pengurus koperasi konvensional untuk beralih ke koperasi Syariah di Provinsi Bengkulu sebagai populasi dan sampelnya. Metode pengumpulan data dilakukan dengan menyebar kuisioner pada kegiatan pelatihan yang diadakakan oleh Lembaga koperasi Provinsi Bengkulu. Penelitian ini menggunakan regresi linier berganda dengan uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa dukungan regulasi, promosi, informasi dan tingkat bagi hasil tidak berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Sementara religiusitas, image dan prospek peluang pasar berpengaruh signifikan terhadap preferensi pengurus koperasi untuk beralih ke koperasi syariah. Jumlah penduduk di Provinsi Bengkulu yang menganut agama Islam ada sebanyak 97.67%, tetapi jumlah keberadaan koperasi Syariah hanya 0.042%. Idealnya koperasi syariah lebih banyak dibandingkan koperasi konvensional. Kenyataannya koperasi syariah masih sangat sedikit dibandingkan koperasi konvensional. Oleh karena itu, penelitian ini dapat disimpulkan bahwa pengurus koperasi syariah dapat menggunakan artikel ini sebagai acuan dalam menerapkan prinsip-prinsip Islam dalam menjalankan kehidupan perekonomian. Kata kunci: Preferensi, Koperasi Konvensional, Koperasi Syariah
KUALITAS AUDIT, GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING DAN LAPORAN KEBERLANJUTAN Lisa Ariani; Lisa Martiah Nila Puspita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11606

Abstract

Bank dalam pertumbuhannya berkontribusi terhadap keuangan berkelanjutan dengan menyajikan laporan keberlanjutan. Penelitian ini dimaksudkan untuk mengetahui peran kualitas audit dalam memperkuat pengaruh modal intelektual hijau dan akuntansi hijau pada laporan keberlanjutan. Pengambilan sampel berdasarkan berbagai kebutuhan dilakukan dengan teknik purposive sampling. Tercatat sebanyak 31 bank memenuhi kriteria pengambilan sampel selama periode 2020-2022. Alat analisis menggunakan E-views 13 dengan pengujian yang dilakukan terdiri dari uji statistik deskriptif dan uji analisis regresi berganda. Hasil yang ditemukan adalah adanya pengaruh green relasional capital terhadap implementasi laporan keberlanjutan sedangkan green human capital, green struktural capital dan green Accounting tidak berpengaruh terhadap keberlanjutan laporan. Kualitas audit sebagai variabel moderasi tidak mampu memperkuat pengaruh modal intelektual hijau dan akuntansi hijau terhadap laporan keberlanjutan. Kata Kunci: Kualitas Audit, Green Intellectual Capital, Green Accounting, Laporan Keberlanjutan
Niat Menjadi Whistleblower pada Mahasiswa Akuntansi : Pengujian Theory of Planned Behavior (Studi pada Mahasiswa S-1 Akuntansi Universitas Bengkulu) Firman Setiawan; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36912

Abstract

This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower. This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DAN KEMANDIRIAN DAERAH (Studi Pada Kabupaten/Kota di Provinsi Bengkulu) lndah Permata Sari; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

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

Abstract

This research aims to : (1) test and describe positive influence government spending against Income of the original area (PAD) district/city of Bengkulu province: (2) test and describe per capita income against the positive influence of the original Regional Revenue (PAD) district/city of Bengkulu province : (3) test and describe positive influence population against the original Revenue Areas (PAD) district/city of Bengkulu province and (4) testing and describe positive influence of the original regional income against the independence County/City of Bengkulu province. Sample research is the district/city of Bengkulu province. Methods of data analysis using multiple regression analysis. From the results of the research note that: (1) Government spending proved to be positive and significant effect against the original revenue district/city of Bengkulu province. This means that high government spending is very influential on improving native : (2) the income per capita is not proven to have an effect on the revenue of the original County/City of Bengkulu province. This means that percapita income changes on society, do not affect the original improvement area : (3) population growth/no effect against the original revenue district/city of Bengkulu province. This means that changes in population does not affect the oroginal improvement areas and (4) of the original Regional Revenue (PAD) proved to be positive and significant effect against the independence of the County/City of Bengkulu province. This means that high PAD level greatly affects the independence area.
Co-Authors Abdul Hamid Hakim Amin Shody Ashary Firman Setiawan Husaini Husaini Lisa Ariani lndah Permata Sari Lukluk Fuada Nurul Amaliah Padlim Hanif Rifaatul Khoiriyah Samsul Bahri Syafitri, Twenty Mariza