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All Journal JURNAL MUTIARA AKUNTANSI Studium: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Hermi Sularsih
Prodi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Gempol
Humanities Economics, Econometrics & Finance Social Sciences

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Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Vindi Slamet Sesari; Ahmad Mukoffi; Hermi Sularsih; Fidyah Arini Kusuma Wardhani
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
Pemberdayaan UMKM Telur Asin Melalui Sistem Akuntansi dan Strategi Pemasaran As'adi; Hermi Sularsih; Sukarno Himawan Wibisono; Ahmad Mukoffi
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.35

Abstract

Various parties responded to the economic situation in Indonesia. Each program is designed to address a certain issue, such as poverty. However, the proper approach to poverty alleviation has yet to be discovered. The lack of understanding of SME owners in various matters is one of the roadblocks to success in poverty alleviation efforts. One of the cases was found in salted egg SME owners’ lack of understanding on the accounting system in accordance with applicable standards. This situation has an impact on business continuity. It is necessary to empower them in the form of assistance and training for accounting systems for salted egg SMEs in Kecamatan Lowokwaru. The results of the community service show an increase in understanding of the accounting system and marketing strategy, which is hoped to help salted egg SMEs in the are grow in the future.
Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM Hermi Sularsih; Sukarno Himawan Wibisono
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p12

Abstract

The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSME in Pasuruan Regency and multiple regression analysis with primary data and purposive sampling as the method of selecting samples. The results of this research indicate that financial literacy (X1), information system technology (X2), have an effect on the quality of MSME financial reports in the revolutionary era 4.0, while internal control (X3) has an effect but is not significant on the quality of MSME financial reports in the revolutionary era 4.0. Keywords: Financial Literacy; Information Systems Technology; Internal Controls; Quality.
Co-Authors Ahmad Mukoffi Fidyah Arini Kusuma Wardhani Sukarno Himawan Wibisono