Articles
<![CDATA[AUDITORS EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM ]]>
<![CDATA[Gunasti Hudiwinarsih]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/jebav.v13i3.18
<![CDATA[The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The analysis used in this re- search is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that experience, competency, and independency influence significantly toward auditor professionalism. However, experience and independency have no effect sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.]]>
<![CDATA[PENGARUH KOMPENSASI, MOTIVASI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA) ]]>
<![CDATA[Windy Aprilia Murty]]>;
<![CDATA[Gunasti Hudiwinarsih]]>
<![CDATA[ The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v2i02.97
<![CDATA[The era of globalization encourages companies to self-improvement in order to compete andretain its life. The presence of a strategic plan is required to implement them. Therefore, therole of accounting in a company is indispensable in terms of decision making. Employees ofthe accounting department tend to have high job stress as part of their time is spent in theworkplace and in the same occupation. In general, the performance of employees believed tobe influenced by compensation, motivation and commitment from employees themselves, suchperformance will ultimately have an impact on organizational performance. To determinewhether the compensation, motivation, and organizational commitment have a significanteffect on the performance of the accounting employee on manufacturing companies producingfootwear in Surabaya, the research was conducted. The method thats used in this studyis the multiple linear regressions. Data thats used in this study is the result of primary dataquestionnaire with 32 respondents. The result shows that that motivation significantly influenceemployee performance, compensation and organizational commitment whereas no significanteffect on employee performance.]]>
<![CDATA[Ibm bagi Guru Guru Sekolah Dasar untuk Peningkatan Karya Tulis Ilmiah di Kelurahan Sedatigede Kabupaten Sidoarjo ]]>
<![CDATA[Djuwari Djuwari]]>;
<![CDATA[Kartika Marta]]>;
<![CDATA[Gunasti Hudiwinarsih]]>
<![CDATA[ JPM17: Jurnal Pengabdian Masyarakat Vol 3 No 01 (2018) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30996/jpm17.v3i01.1167
<![CDATA[Sekolah Dasar Negeri Sedatigede 1 dan 2 terletak di Kabupaten Sidoarjo yang ditetapkan untuk mengimplementasikan kurikulum K-13, namun kendala terbesar yang sedang dihadapi sekolah ini adalah kemampuan guru-guru masih terbatas dan keterbatasan sarana prasarana khususnya buku ajar atau sumber bacaan bagi siswa didik. Kondisi lain yang dihadapi adalah terbatasnya Karya Tulis Ilmiah yang berupa penelitian tindakan kelas, buku ajar, artikel dan karya tulis lainnya yang disusun oleh guru-guru.Kegiatan pengabdian masyarakat (IbM) yang dilakukan berupa pelatihan artikel ilmiah, pendampingan penulisan Karya Tulis Ilmiah, pelatihan publikasi yang diikuti guru-guru SDN, penyediaan sarana dan prasarana,serta penerbitan Karya Tulis Ilmiah yang ber-ISBN. Hasil kegiatan IbM menunjukan bahwa peranserta dan dukungan mitra dalam aktivitas penulisan artikel sangat tinggi. Hal ini ditunjukkan dengan keterlibatan Kepala Dinas Pendidikan Sidoarjo yang ikut menghadiri dan membuka acara pelatihan karya tulis ilmiah yang dihadiri 103 guru SD dari 10 Sekolah Dasar Kecamatan Sedati Kecamatan Kabupaten Sidoarjo. Jumlah artikel atau karya tulis ilmiah yang dihasilkan oleh para guru adalah sejumlah 29 artikel. Jumlah ini telah melampaui target awal, sebanyak 16 artikel.Keyword : Karya Tulis Ilmiah]]>
<![CDATA[Pendampingan Pembukuan Sederhana Bagi Usaha Kerajinan Enceng Gondok dan UMKM Pemula di Surabaya ]]>
<![CDATA[Supriyati Supriyati]]>;
<![CDATA[Gunasti Hudiwinarsih]]>;
<![CDATA[Muazaroh Muazaroh]]>
<![CDATA[ J-Dinamika : Jurnal Pengabdian Masyarakat Vol 5 No 2 (2020): Desember ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25047/j-dinamika.v5i2.1951
<![CDATA[Pendampingan Pembukuan Sederhana Bagi Usaha Kerajinan Enceng Gondok dan UMKM Pemula di SurabayaUsaha kerajinan eceng gondok merupakan salah satu usaha kerajinan di kota Surabaya yang mampu memperkenalkan produknya sampai mancanegara. Usaha ini telah dirintis sejak tahun 2008 dan memiliki pasar produk yang luas. Namun, permalasahan utama yang dihadapi mitra adalah belum tersusunnya administrasi pembukuan yang terstruktur dan ajeg karena kendala keterbatasan sumberdaya, operasi yang tidak rutin dan fokus pemilik hanya pada kegiatan produksi. Kegiatan pengabdian masyarakat ini dilakukan untuk mampu membantu mitra menyusun pelaporan keuangan secara tersruktur dan ajeg. Kegiatan pengabdian masyarakat yang telah dilakukan meliputi wawancara dengan mitra untuk memahami proses bisnis usaha kerajinan, pendampingan pengelolaan usaha khususnya pencatatan transaksi bisnis mitra, dan penyusunan SOP dan draft Buku Panduan Akuntansi Sederhana Usaha Kerajinan. Hasil tim pelaksana kegiatan pengabdian masyarakat telah mampu menyelesaikan kegiatan pengabdian masyarakat dengan hasil yang diperoleh berupa 1) meningkatnya kesadaran dan pemahaman mitra tentang pentingnya pembukuan untuk operasional usahanya, 2) tersusunnya laporan keuangan sederhana yang bermanfaat untuk mitra, 3) tersusunnya SOP dan draft Buku Panduan Sederhana Usaha kerajinan. Kegiatan pengabdian masyarakat di masa datang perlu dikembangkan lagi agar semakin banyak pelaku usaha yang tergolong usaha mandiri atau pemula dapat mengembangkan usaha dengan baik dan berkelanjutan. Karena itu, dukungan pemerintah dan dunia akademisi sangat diperlukan.]]>
<![CDATA[Pendampingan Pembuatan dan Implementasi Konten Sosial Media Campaign dalam Meningkatkan Brand Awareness UMKM ]]>
<![CDATA[Laqma Dica Fitrani]]>;
<![CDATA[Nurul Hasanah Uswati Dewi]]>;
<![CDATA[Gunasti Hudiwinarsih]]>;
<![CDATA[Abdullah Khoir Riqqoh]]>;
<![CDATA[Linda Purnamasari]]>;
<![CDATA[Ali Soebijanto]]>
<![CDATA[ GERVASI: Jurnal Pengabdian kepada Masyarakat Vol 6, No 2 (2022): GERVASI: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM IKIP PGRI Pontianak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31571/gervasi.v6i2.4054
<![CDATA[Pengaruh globalisasi teknologi berperan dalam menawarkan keuntungan dan mendukung keberlangsungan UMKM yang lebih besar yaitu dengan digital marketing. Instagram merupakan media sosial yang bisa digunakan sebagai etalase online untuk media promosi, terutama pada mitra dalam pelaksanaan kegiatan pengabdian masyarakat ini yaitu UMKM Gyubab yang menjual produk berupa makanan kebab jepang. Aktivitas yang dilakukan pada kegiatan ini yaitu pelatihan pembuatan konten media sosial Instagram yang interaktif dan informatif dengan menggunakan aplikasi Canva. Pelatihan ini diadakan oleh tim Universitas Hayam Wuruk Perbanas secara luring, diikuti oleh pemilik dari Gyubab dan dilakukan di lokasi UMKM yaitu di Surabaya pada hari Kamis, 26 Mei 2022. Hasil kegiatan adalah terciptanya konten Instagram UMKM Gyubab yang interaktif dan informatif guna meningkatkan awareness dari produk Gyubab, sebagai sarana promosi, media komunikasi untuk meningkatkan loyalitas konsumen serta meningkatkan penjualan produk Gyubab. Keberhasilan program ini dapat dilihat dari peningkatan skor pengetahuan terkait konten dan aplikasi Canva.]]>
<![CDATA[Analisis Faktor Determinan Kinerja Keuangan UMKM Binaan Desa Giri ]]>
<![CDATA[Rochmah, Nur]]>;
<![CDATA[Hudiwinarsih, Gunasti]]>;
<![CDATA[Mustafida, Nurul]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30587/jcaa.v2i2.6867
<![CDATA[This study aims to determine the effect of financial literacy, financial management, use of e-commerce and access to capital on the financial performance of MSMEs assisted by Balai Desa Giri. The population in this study were Giri SMEs registered at the Giri Village Hall Development. The sample in this study were 117 UKM assisted by the Giri Village Hall. The data collection carried out in this study was by distributing questionnaires through gforms and questionnaires to respondents. The test equipment carried out in this study used SmartPLS4.0. The results of this study indicate that literacy has no effect on financial performance, financial management has a positive and significant effect on financial performance, the use of e-commerce has no effect on financial performance, and access to capital has a negative and significant effect. on financial performance. Keyword: Financial Literacy; Financial Management; E-Commerce utilization; Access to Capital; Financial Performance; Small and Medium-sized Enterprises (SMEs).]]>
<![CDATA[AUDITORS’ EXPERIENCE, COMPETENCY, AND THEIR INDEPENDENCY AS THE INFLUENCIAL FACTORS IN PROFESSIONALISM ]]>
<![CDATA[Hudiwinarsih, Gunasti]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/jebav.v13i3.18
<![CDATA[The existence of auditor profession has been considered a primary factor. This is due to the importance of this profession in audit. In addition, the professional auditor can be more promisingly created. There are some factors influencing the auditors’ professional attitude so that it is urgent to do research on this matter. This research attempts to see the influence of experience, competency, and independency toward auditor professionalism, especially those who are under Public Accountant Office (KAP) in Surabaya. The analysis used in this re- search is a linear regression while the data were collected by distributing the questionnaires to the auditors under Public Accountant Office (KAP) in Surabaya. The research has forty one questionnaires and these are taken as the sample of research. The result of multiple regression shows that experience, competency, and independency influence significantly toward auditor professionalism. However, experience and independency have no effect sig- nificantly on their professionalism. On the contrary, competency influences significantly and positively toward the auditor professionalism.]]>
<![CDATA[PENGARUH KOMPENSASI, MOTIVASI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA) ]]>
<![CDATA[Murty, Windy Aprilia]]>;
<![CDATA[Hudiwinarsih, Gunasti]]>
<![CDATA[ The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v2i02.97
<![CDATA[The era of globalization encourages companies to self-improvement in order to compete andretain its life. The presence of a strategic plan is required to implement them. Therefore, therole of accounting in a company is indispensable in terms of decision making. Employees ofthe accounting department tend to have high job stress as part of their time is spent in theworkplace and in the same occupation. In general, the performance of employees believed tobe influenced by compensation, motivation and commitment from employees themselves, suchperformance will ultimately have an impact on organizational performance. To determinewhether the compensation, motivation, and organizational commitment have a significanteffect on the performance of the accounting employee on manufacturing companies producingfootwear in Surabaya, the research was conducted. The method that’s used in this studyis the multiple linear regressions. Data that’s used in this study is the result of primary dataquestionnaire with 32 respondents. The result shows that that motivation significantly influenceemployee performance, compensation and organizational commitment whereas no significanteffect on employee performance.]]>
<![CDATA[The effect of IFRS implementation on earnings quality and corporate value (an empirical study on go public manufacturing companies) ]]>
<![CDATA[Hudiwinarsih, Gunasti]]>
<![CDATA[ The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v4i01.285
<![CDATA[IFRS Implementation on Earnings Quality and Corporate Value needs to be paid attention. This is due to the fact that in the era of globalization, the companies require an international accounting system that can be applied internationally in every country, or a necessary harmonization of international accounting standard in order to produce comparable financial information, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. The purpose of this research is to obtain empirical evidence on the effect of IFRS implementation on earnings quality and corporate value. The samples used are manufacturing companies listed on the Indonesia Stock Exchange, during the period of one year before the implementationof IFRS and one year after the implementation of IFRS. The results ofthis study indicate that there are differences in earnings quality and corporate value, either after or before the implementation of IFRS. IFRS can provide quality reporting and better business environment.]]>
<![CDATA[PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN DAN PENGARUHNYA PADA KEBERHASILAN MENGELOLA PERUSAHAAN KECIL DAN MENENGAH DI SURABAYA ]]>
<![CDATA[Purwanti, Ira]]>;
<![CDATA[Hudiwinarsih, Gunasti]]>
<![CDATA[ The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14414/tiar.v2i01.314
<![CDATA[The smooth cash flow in financial accounting information of small or medium enterprises is beneficial for understanding the business development company, the capital structure, and profits a company that has been obtained in a given period. The more experience a manager of financial accounting information has, the better the ability of a manager to manage his company. For that reason, this research attempts to identify the factors influencing the perception of a manager of financial information on the success of managing small and medium enterprises (SMEs) in Surabaya. The research was conducted by questionnaire on distributed to the managers (owners) of small and medium enterprises in the industrial small and medium of bags and shoes in Surabaya with the total number of 110 people. This is quantitative analysis by implementing Structural Equation Modeling (SEM). The results showed that the proven factors that include the manager's perception of attitude, personality, motivation, and experience has an influence on perceptions of a manager of financial accounting information and also determine whether the perception of a manager of financial accounting information has influence on the success of managing small company and medium enterprises in Surabaya.]]>
