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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Muthmainnah; Ismail Noy; Ernawaty Usman; Nur Handayani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7718

Abstract

An auditor is an attractive choice for accounting graduates in Indonesia. This profession is useful in auditing the financial statements. An auditor must have high integrity to detect fraud and risk. In addition, the mental attitude and professionalism are highly to maintain professionalism and liquidity. This study is a survey-based quantitative research that seeks to look at how competence, auditor independence, time pressure, and experience affect auditors' ability to find fraud. The effect of these factors is looked at through the lens of professional skepticism, and the research is focused on a representative financial audit body in Papua Province. The research design uses probability with purposive sampling techniques and the sample unit in Inspection Officers (BPK) Papua Province. The institution has a total of 88 auditors. The research data is sourced from primary data collected using questionnaire instruments. The moderation analysis in this study uses the Partial Least Square (PLS) approach. The results of the study found that the competence, independence and experience of auditors have a positive and significant influence on the ability of auditors to detect fraud at the Papua Province Financial Audit Agency (BPK).
ANALISIS PENERAPAN PRINSIP GOOD GOVERNANCE DALAM PELAYANAN PUBLIK ADMINISTRASI KEPENDUDUKAN Firda Yasmine Ardiani; Nur Handayani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7876

Abstract

This study aims to assess the quality of population administration services and the implementation of good governance principles at the Gubeng Subdistrict Office, Surabaya. The research method used is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The informants in this study consisted of the head of the governance and public service section, one service staff member, and two service users. The results show that service quality has met the main dimensions, namely empathy, assurance, reliability, tangibles, and responsiveness. In addition, good governance principles such as transparency, accountability, responsiveness, effectiveness, fairness, consensus orientation, strategic vision, and adherence to the rule of law have been implemented fairly well. However, there are still challenges in improving the understanding of both employees and the community regarding these principles. Therefore, continuous training and socialization programs are needed to improve service quality and strengthen the implementation of good governance.
Pelatihan Pembuatan Product Catalog Pada UMKM Kali Kepiting Sejahtera Kelurahan Pacar Kembang Kota Surabaya Lailatul Amanah; Nur Handayani; Susanti Susanti; Dewi Mutmainnah; Nenny Syahrenny
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 2 (2025): EDISI DESEMBER 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i2.7775

Abstract

The Kali Kepiting Sejahtera MSME Association in Surabaya faces challenges, including a lack of professional product catalogs, limited managerial skills, and traditional and unstructured promotional methods. This community service activity aims to empower MSMEs through training in creating professional product catalogs, both printed and digital, accompanied by individual mentoring. The activity methods include providing basic product catalog materials, design training using simple applications, individual mentoring, and evaluation of catalog improvements. The main work is a collective and individual catalog product ready to be used for promotions, activity reports, journal publications, and PKM seminars. The work review indicates that this training enhances the ability of MSME managers to compile content and design catalogs, strengthen their business image, and provide structured promotional media. The impact of the activity is evident in the increased understanding of branding and digital promotion among participants, enhanced catalog operational capabilities, and MSME readiness to capitalize on opportunities for collaboration and new markets. The conclusion of the activity stated that 100% of MSME Kali Kepiting Sejahtera participants successfully created digital and printed product catalogs, both individually and collectively. The activity also succeeded in enhancing digital literacy, design skills, and understanding of product branding, in line with the initial needs of partners to improve their business promotion strategies.ABSTRAKPaguyuban UMKM Kali Kepiting Sejahtera di Surabaya menghadapi masalah belum tersedianya katalog produk profesional, keterampilan pengelola terbatas, serta promosi yang masih tradisional dan kurang terstruktur. Kegiatan pengabdian ini bertujuan memberdayakan UMKM melalui pelatihan pembuatan katalog produk profesional, baik cetak maupun digital, disertai pendampingan individual. Metode kegiatan meliputi pemberian materi dasar product catalog, pelatihan desain menggunakan aplikasi sederhana, pendampingan individual, dan evaluasi penyempurnaan katalog. Karya utama berupa produk katalog kolektif dan individual yang siap digunakan untuk promosi, laporan kegiatan, publikasi jurnal, dan seminar PKM. Ulasan karya menunjukkan bahwa pelatihan ini meningkatkan kemampuan pengelola UMKM dalam menyusun konten dan mendesain katalog, memperkuat citra usaha, serta memberikan media promosi yang terstruktur. Dampak kegiatan terlihat pada peningkatan pemahaman peserta mengenai branding dan promosi digital, kemampuan operasional katalog, serta kesiapan UMKM menghadapi peluang kerja sama dan pasar baru. Kesimpulan kegiatan menyatakan bahwa sebanyak 100% peserta UMKM Kali Kepiting Sejahtera berhasil membuat Product Catalog digital dan cetak, baik dalam bentuk individual maupun kolektif. Kegiatan juga berhasil meningkatkan literasi digital, kemampuan desain, dan pemahaman branding produk, sesuai dengan kebutuhan awal mitra dalam memperbaiki strategi promosi usaha.
FINANCIAL MANAGEMENT PRACTICES BASED ON TRIDENT VALUES AT DARUL ULUM UNIVERSITY JOMBANG Hevi Susanti; Lilis Ardini; Nur Handayani
SOSIOEDUKASI Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i2.9041

Abstract

This study aims to examine more deeply the practice of financial management based on trident values at Universitas Darul Ulum Jombang. This research is a qualitative research with an emphasis on exploring information in depth on key informants. There are 3 key informants in this study. Data was obtained by in-depth documentation and interviews, then processed in three stages, namely data reduction, data presentation to conclusion drawing using the Miles and Hubermen model. The results of the study show that in the diversity there are also values that must be carried out by the academic community of Darul Ulum University which is based on the values of the trident, namely obedience to teachers, diligence, honesty, patience, and sincerity. with the model of financial management practices from the planning stage, the existence of applicable regulations, openness, the preparation of RAB and RABRT, setting short and long-term goals, the allocation of funds can be balanced by referring to the proirity of the campus, at the recording stage there are procedures in bookkeeping, consistent, accurate recording, real time, transparency, the use of applications is very supportive in compiling financial statements. At the reporting stage, being able to present monthly and annual reports in accordance with the PSAK ETAP standards will be easier and more timely, accurate, and the data produced is guaranteed to be safe, relevant data to be reported, patient and very thorough in making the report. At the control stage with honest and fair control of all financial activities in accordance with the plan and objectives of continuing to carry out existing procedures, with academic guidelines, Statutes, Strategic Plans, Renop, SOPs, and applicable policies, Objectives, openness between employees and leaders and policies to implement good financial management that have been communicated by stakeholders. In practice, financial management is still based on Internal Quality Audit or LPJM, and still maintains good and effective communication.