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EVALUASI PENGELOLAAN SAMPAH BERBASIS MASYARAKAT Marlina Kurnia; Siti Noor Khikmah; - Farida
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.079 KB)

Abstract

Penggiat Paguyuban “Legok Makmur” mengaplikasikan kemampuan dan ketrampilan bercocoktanam dan pengelolaan sampah dengan memanfaatkan potensi alam lingkungan sekitar. Pelaksanaansampai saat ini masih harus dilakukan peningkatan karena belum maksimal sehingga sangatdiperlukan evaluasi pengelolaannya dilihat dari berbagai aspek. Tujuan penelitian ini, melakukanevaluasi guna meningkatkan kegiatan pengelolaan sampah di Kota Magelang khususnya KelurahanWates sehingga akan meningkatkan pemenuhan tanggung jawab pada sektor publik, sektor pribadi,dan masyarakat umum. Tujuan lain penelitian ini, yaitu untuk mengevaluasi implementasi pelaksanaanpengelolaan sampah di Legok Makmur sebagai Rintisan Kampung Organik Kota Magelang seringmenjadi objek study banding di bidang lingkungan hidup. Metode penelitian dengan menggunakanmetode kualitatif yaitu metode evaluasi dengan membandingkan suatu kejadian atau kegiatan denganstandar yang telah ditetapkan. Penggunaan metode kualitatif mengkaji suatu masalah tidak hanyaberdasarkan pada laporan suatu kejadian atau fenomena saja, tetapi juga berdasarkan dengansumber- lain yang relevan. Hasil pengelolaan sampah tersebut meliputi pupuk kompos dan kerajinan.Dimana hasil pengolahan ini akan meningkatkan nilai ekonomis, yang nantinya akan meningkatkankesejahteraan masyarakat. Responden dalam mengelola sampah sudah memenuhi aspek teknis yangmeliputi pemilahan, pewadahan, pengumpulan, pengangkutan, pengolahan, pembiayaan dan aspekperan serta masyarakat.  Kata kunci : pengelolaan sampah, organik, anorganik
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING Annisa Hakim Purwantini; Siti Noor Khikmah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.908 KB) | DOI: 10.12928/optimum.v4i1.7816

Abstract

This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model.
Pengaruh Audit Capacity Stress, Auditor Spesialisasi Industri, Komite Audit, dan Alignment Effect terhadap Kualitas Audit Liya Zunita; Siti Noor Khikmah; Muji Mranani
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7025

Abstract

This study aims to examine and analyze the effect of audit capacity stress, auditor industry specialization, audit committee and alignment effect on audit quality. The population data used in this study is the annual report of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with purposive sampling method. Based on predetermined criteria, 129 samples were obtained from total 43 companies during 3 year research period. This research uses SPSS 25 analysis tool with logistic regression analysis. The results showed that audit capacity stress, industry specialization auditor, and audit committee had a positive effect on audit quality, while the alignment effect had no effect on audit quality.
Faktor-Faktor Yang Mempengaruhi Kecurangan Dana Desa dengan Moralitas Sebagai Variabel Moderasi Dewi Ayu Safitri; Siti Noor Khikmah; Yulinda Devi Pramita; Barkah Susanto; Wawan Sadtyo Nugroho
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.615

Abstract

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing village fund management with morality as a moderating variable. The population of this study was all village officials in 20 village offices in Windusari District. The sampling technique in this research used purposive sampling, so that the research sample was 73 respondents. Respondents in this research were the village head, secretary, treasurer and planning officer. Data analysis to test the hypothesis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing maintenance of village funds, while the competence of village officials has a negative effect and organizational culture has no effect on preventing maintenance of village funds. Furthermore, morality weakens the internal control system to prevent maintenance of village funds, while morality strengthens the competence of village officials to prevent maintenance of village funds. However, morality does not moderate organizational culture towards preventing conditions in managing village funds.