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PKM Peningkatan Kompetensi Guru SMK Dalam Bidang Komputer Akuntansi Nayang Helmayunita; Vanica Serly; Helga Nuri Honesty
Wahana Riset Akuntansi Vol 7, No 2 (2019)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.147 KB) | DOI: 10.24036/wra.v7i2.106935

Abstract

The MYOB and Spreadsheet program is an accounting program taught at the Vocational Business and Management. Both of these programs are test material on the Expertise Competency Test. But with the development of technology, there are several other programs that need to be mastered by the students, which is accurate accounting program. Accurate programs have been widely used by companies in managing finances. For the reason, the Vocational School of Business and Management should answer the challenges of the times by introducing this program as additional expertise for their students. From this problem, the Computer Accounting training program for Vocational School Business and Management teachers is needed as an effort to improve teacher understanding and competence. The training programs are: Spreadsheets, and Accurate. This training is given to teachers of Vocational Business and Management in the Kabupaten Pesisir Selatan. This area was chosen because, vocational teachers in the South of West Sumatra have difficulty accessing competency and science development training. Implementation of these activities take place from 4-7 September 2019. The implementation is done in three stages, namely the stages of exposure of the material, the integrated exercise phases and stages of evaluation. At the end of the activity it was found that there was an increase in the understanding of the participants regarding the concept of computer accounting with a value level of understanding that could be achieved was 80%. As for understanding the practice of preparing financial statements using an accounting program, participants can complete cases with a completion rate of 86.20% for the accurate program, and 93.10% for the spreadsheet. Furthermore, the improvement in teacher competency is expected to be transferred to students and reflected in the value of the Skills Competency Examination and the acceptance of graduates in the world of work.Keywords: Competence, accourate, spreadsheet, excel
Pengaruh Indepedensi, Kompetensi dan Professional Skepticism terhadap Kemampuan Auditor Internal Pemerintah dalam Mendeteksi Fraud Ananda Salsabila; Mayar Afriyenti; Helga Nuri Honesty
Jurnal Nuansa Karya Akuntansi Vol 1 No 1 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i1.6

Abstract

The purpose of this study was to determine the effect of independency, competency, and professional skepticism toward government internal auditor's ability to detect fraud The population in the survey is to auditor who works in Payakumbuh City Inspectorate (Inspektorat Kota Payakumbuh), Fifty Cities Regency Inspectorate (Inspektorat Kabupaten Lima Puluh Kota), and Bukittinggi City Inspectorate (Inspektorat Kota Bukittinggi) the research design in this study is a quantitative approach using primary data Primary data was obtained by total sampling by from 60 respondents the results of study are independency, competency, and professional skepticism have significantly and positively effect toward government internal auditor's ability to detect fraud.
Pengelolaan Keuangan Dan Digital Marketing: Strategi Meningkatkan Perekonomian Nagari Bayua Kecamatan Tanjung Raya Kabupaten Agam Helga Nuri Honesty; Astra Prima Budiarti; Jefriyanto Jefriyanto; Fiola Finomia Honesty; Mayar Afriyenti; Hari Setia Putra
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i2.8827

Abstract

Volume penjualan UMKM Nagari Bayua masih terbilang sangat kecil. Pelaku UMKM belum bisa menyatakan kos dan laba yang mereka peroleh. Mereka hanya menghitung jumlah penjualan dan pengeluaran. Belum ada pemisahan antara aset usaha dengan aset pribadi. Disisi lain, kurangnya volume penjualan dan laba UMKM Nagari Bayua disebabkan oleh kurangnya promosi (marketing). Oleh karena itu, UMKM membutuhkan pemahaman pengelolaan keuangan yang baik dan workshop pemanfaatan teknologi informasi dalam bentuk digital marketing. Metode yang digunakan dalam PKM ini adalah memberikan pelatihan kepada UMKM Nagari Bayua dengan dua pendekatan: (1)metode ceramah dan diskusi, (2) metode demonstrasi. Pemberian pelatihan mengenai pengelolaan keuangan terkait akuntansi diberikan dengan tujuan pelaku UMKM dapat merencanakan target-target keuangan usaha kedepannya dan pelatihan digital marketing dengan tujuan pengembangan usaha berbasis teknologi pada UMKM. Hasil dari kegiatan ini menunjukkan bahwa pelatihan yang diikuti oleh peserta telah memberikan peningkatan penambahan pemahaman bagi peserta pelatihan sebesar 83,75% dari yang sebelumnya hanya 47%.