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All Journal Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI Owner : Riset dan Jurnal Akuntansi MAGNA MEDICA: Berkala Ilmiah Kedokteran dan Kesehatan JOURNAL OF SCIENCE AND SOCIAL RESEARCH EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Riset Akuntansi dan Auditing JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Journal of Creative Student Research Eastasouth Journal of Impactive Community Services Journal of Social Science Trending: Jurnal Manajemen dan Ekonomi Klabat Accounting Review Najwa Kajian Akuntansi Ghaitsa: Islamic Education Journal Jurnal Economic Edu Jurnal Solusi Masyarakat (JSM) Accounting Journal of Ibrahimy (AJI) Jurnal Medika: Medika Journal of Social Work and Science Education JUTRIANCE E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal Business, Management and Innovation Review JURDIASRA Asmara BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Intellectual Capital, Jurnal Akuntansi Kontemporer Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Rina Yuniarti, Rina
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA KOPERASI JASA KARISMA BERBASIS APLIKASI GL (GENERAL LEDGER) Rina Yuniarti; Pedi Riswandi; Meilaty Finthariasari; Faizal Anwar
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2: Mei 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i2.575

Abstract

Koperasi Jasa Karisma yang terletak di Kecamatan Teluk Segara memiliki asset koperasi yang semakin besar yang memiliki modal sendiri berupa simpanan pokok dan simpanan wajib dari anggota dan pengadaan pekerjaan dari Perusahaan Listrik Negara (PLN). Modal sendiri dan pengadaan pekerjaan perlu dicatat dan dibuatkan laporan sebagai bentuk tanggung jawab pengurus dalam mengelola modal tersebut secara transparan dan akuntabel. Selain itu berfungsi sebagai media informasi bagi pihak-pihak berkepentingan (Dinas Koperasi, Anggota dan lain-lain) untuk melihat perkembangan Koperasi Jasa Karisma dan pengambilam keputusan. Koperasi Jasa Karisma mengalami kendala dalam menyusun laporan keuangan dikarenakan kurang paham pengurus dalam menyusun laporan keuangan. Praktik penyusunan laporan keuangan telah dilakukan sebatas pembukuan terdiri dari uang masuk dan uang keluar. Bentuk kegiatan yang akan dilaksanakan adalah pelatihan dan pendampingan yang melibatkan pengurus Koperasi Jasa Karisma dalam hal pembuatan laporan keuangan berdasarkan aplikasi GL. Dari kegiatan ini target dan hasil capainnya adalah meningkatkan pemahaman pengurus tentang penyusunan laporan keuangan untuk disajikan di Rapat Anggota Tahunan (RAT) dilakukan setiap tahun.
PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN, AKSESIBILITAS, DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA Intan Cristuin Monica; Herdianto Herdianto; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6346

Abstract

This research aims to determine the influence of the presentation of accountability reports and the commitment of village government organizations on the accountability of managing village fund allocations. The results of this research show that the presentation of the t test accountability report has a significance level of 0.004, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). The t-test Accessibility variable has a significance level of 0.621, which means >0.05. This shows that this research does not support the first hypothesis (H2 is not accepted). The organizational commitment variable in the t test has a significance level of 0.000, which means <0.05. This shows that this research supports the third hypothesis (H3 is accepted). Furthermore, together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of Village Fund Allocation which can be seen in the F test results which have a significance value of 0.000 which means <0.05. This shows that this research supports the third hypothesis (H4 is accepted). Thus, H1 is accepted, which means that the presentation of accountability reports affects the accountability of village fund management, H2 is rejected, which means that accessibility has no effect on the accountability of village fund management, H3 is accepted, which means that organizational commitment has an effect on the accountability of village fund management. H4 is accepted, which means that together the presentation of accountability reports, accessibility and organizational commitment influence the accountability of village fund allocation.  Keywords: Accountability Report, Accessibility, Organizational Commitment, Accountability of Village Fund Allocation
PENGARUH KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN BUMN DI INDONESIA Pedi Riswandi; Rina Yuniarti; Subandrio Subandrio
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6526

Abstract

This study aims to analyze and determine the effect of good corporate governance and audit fees on audit quality in state-owned companies listed on the Indonesia Stock Exchange in 2018-2023. This type of research is quantitative research. The sampling technique uses purposive sampling techniques with a total research sample of 75 companies. This research uses secondary data obtained through the company's annual report and financial statements during the 2018-2023 period. The analysis technique used is logistic regression analysis. The results of the study using SPSS version 25 showed that: (1) Audit committee has a negative and insignificant effect on audit quality, (2) Audit fees have a positive and significant effect on quality. Keywords: Institutional Ownership, Audit Committee, Audit Fee, Audit Quality.
Peran Mahasiswa Kampus Mengajar dalam Meningkatkan Literasi Siswa SMP Negeri 15 Bengkulu Tengah Sugiyanti, Kholifah; Pratama, Rizki; Yuniarti, Rina
GHAITSA : Islamic Education Journal Vol. 5 No. 2 (2024): Juni
Publisher : Yayasan Darusssalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/ghaitsa.v5i2.1277

Abstract

The Teaching Campus aims to improve the quality of education in Indonesia where one of the work programs carried out is to increase literacy which is important knowledge to be mastered by elementary school students in order to succeed in education and daily life. This study aimsto analyze efforts to improve the literacy of SMP N 15 Bengkulu Tengah students through an effective approach, this study was conducted by involving grade 7 and 8 students of SMP N 15 Bengkulu Tengah whose literacy level is still low. The method used is qualitative descriptive with the object of using interesting reading books, project-based teaching, and the use of technology in learning. The results showed that an approach involving interesting reading books was able to increase students' reading interest. In addition, creativity-based teaching allows students to develop critical and problem-solving skills, while the use of technology provides wider access to learning resources, this research makes an important contribution to improving the literacy of SMP N 15 students. The results suggest that diverse and innovative approaches can increase students' interest in reading and their overall literacy skills.
Pengolahan Persampahan dan Bank Sampah Kelurahan Betungan Kota Bengkulu Onsardi, Onsardi; Kusuma, Merta; Yulinda, Ade Tiara; Yuniarti, Rina; Saroni, Saparudin; Arianto, Tezar
Jurnal Solusi Masyarakat (JSM) Vol. 2 No. 1 (2024)
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jsm.v2i1.17379

Abstract

The implementation of this community service activity took the form of training on the use of digital marketing conducted by FEB and FKIP Biology lecturers at UM Bengkulu with community participants managing the Betungan sub-district waste bank. Previously, partners marketed waste bank handicrafts offline, namely by displaying them in the waste bank window only. Training participants are able to operate smartphones for internet access. This means that these community service partners are not completely unfamiliar with technological developments, especially the use of smartphones and social media. Based on the results of interviews, several participants have made online purchase transactions and have Instagram, Facebook and WhatsApp accounts.
The Influence of Leadership and Organizational Culture on Employee Performance Mediated by Interpersonal Communication Sugiyanto, Eko; Ekowati, Sri; Finthariasari, Meilaty; Harini, Ririn; Yuniarti, Rina; Pitra, Ahmad
Journal of Social Work and Science Education Vol. 5 No. 3 (2024): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v5i3.880

Abstract

The purpose of this research is to answer and solve the research problems outlined above, including the following: to analyze the influence of leadership, organizational culture, and interpersonal communication on employee performance; the impact of leadership on employee performance; the effect of organizational culture on employee performance; and the role of interpersonal communication in mediating the relationship between leadership and organizational culture on employee performance. In this research, the method used is quantitative. The population used in this study consisted of all Civil Servants in South Bengkulu Regency, totaling 5,617 individuals. Based on the results of the sample calculation, the minimum sample size to be used in this study is 365 samples. The research concludes that leadership has a positive effect on interpersonal communication, organizational culture positively affects interpersonal communication and interpersonal communication influences employee performance. Additionally, leadership and organizational culture also have a positive impact on employee performance, and interpersonal communication can mediate this relationship.
PENGARUH BALANCE SCORECARD TERHADAP KINERJA PERGURUAN TINGGI Nisak, Nuril Ainun; Yuniarti, Rina
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.198

Abstract

This study aims to examine the effect of Balanced Scorecard (BSC) on university performance with a focus on Muhammadiyah Aisyiyah Universities (PTMA) in Sumatra. This study involved 36 universities as a population and used a saturated sample method by involving 36 universities as research samples. Research data were obtained through questionnaires distributed to the Rector / Vice Rector / Head of the Quality Assurance Agency online and offline. The data analysis technique used was simple linear regression analysis using SPSS software version 22. The results showed that the application of BSC had a positive and significant effect on university performance in PTMA. These results indicate that BSC can be used to improve college performance
Sosialisasi dan Pendampingan PPh Pasal 21 di SMPN 15 Kabupaten Bengkulu Tengah Rina Yuniarti; Junaidi, Ahmad; Sumarlan, Ahmad; Tezar Arianto; Riswandi, Pedi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 3 No. 4 (2024): Desember 2024
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v3i4.4689

Abstract

Income Tax 21 (PPh 21) is a tax obligation that must be well understood by teachers and administrative staff at schools. However, many teachers at SMPN 15 in Central Bengkulu Regency have not fully understood the procedures for calculating and reporting PPh 21, which could lead to administrative tax errors. Therefore, this community service activity aims to enhance the understanding and awareness of tax obligations among teachers and school staff through socialization and technical assistance regarding PPh 21. The methods used in this activity include observation, distribution of questionnaires, and technical assistance to ensure participants' understanding of how to calculate and report taxes. Evaluation was carried out using pre-tests and post-tests to measure the improvement in participants' knowledge of PPh 21. The results showed a significant increase in participants' understanding after attending this activity. This activity is expected to serve as a model for other schools in educating their teaching staff and administrative personnel about tax obligations.
PERAN GENDER DIVERSITY PADA PENGARUH KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN Setiawati, Sindi; Yuniarti, Rina; Sumarlan, Ahmad; Hernadianto, Hernadianto
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6862

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi secara empiris CSR dan kepemilikan asing terhadap kinerja keuangan yang dimoderasi oleh gender diversity. Data yang digunakan pada penelitian ini adalah data sekunder yang berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2013 sampai dengan 2022. Jumlah sampel yang dikumpulkan dengan menggunakan teknik purposive sampling sebanyak 6 perusahaan. Teknik analisis data pada penelitian ini menggunakan program SEM PLS yang diolah dengan WarpPLS 7.0. hasil penelitia menunjukan kepemilikan asing berpengaruh positif terhadap kinerja keuangan, gender diversity tidak dapat memoderasi kepemilikan asing terhadap kinerja keuangan. Kata Kunci: Kepemilikan Asing, Kinerja Keuangan, Gender Diversity
PENGARUH INTEGRITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT PROVINSI BENGKULU Hernadianto, Hernadianto; Darmi, Anita Setiani; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 2 (2024): Edisi Desember 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i2.6892

Abstract

Penelitian ini bertujuan untuk menguji pengaruh integritas auditor dan objektivitas auditor terhadap kualitas hasil audit di Inspektorat Provinsi Bengkulu. Penelitian dilakukan pada Januari 2024 dengan metode survei menggunakan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan total sampling, melibatkan seluruh populasi sebanyak 100 auditor. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan perangkat lunak SPSS 26. Hasil penelitian menunjukkan bahwa integritas dan objektivitas auditor berpengaruh positif dan signifikan terhadap kualitas hasil audit. Uji t menghasilkan nilai signifikansi masing-masing variabel 0,000 (< 0,05), dengan koefisien regresi integritas sebesar 0,351 dan objektivitas sebesar 0,463. Uji F menunjukkan bahwa kedua variabel bebas secara simultan memiliki pengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,978 mengindikasikan bahwa 97,8% variabilitas kualitas audit dapat dijelaskan oleh integritas dan objektivitas auditor. Penelitian ini menegaskan pentingnya integritas dan objektivitas dalam meningkatkan kualitas audit. Auditor yang jujur dan tidak memihak mampu menghasilkan laporan audit yang andal, yang pada akhirnya mendukung transparansi dan akuntabilitas di lingkungan pemerintahan. Hasil penelitian sejalan dengan teori atribusi serta mendukung temuan dari penelitian sebelumnya. Kata Kunci: Integritas Auditor, Objektivitas Auditor, Kualitas Audit, Inspektorat
Co-Authors adi reso sentono Adi Reso Sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Afrina Afriziz, Avil Agusta, Rian Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Andino Pratama Anggraini, Amelia Nur Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Fitria , Desi Gatot Wijayanto Gunawan Gunawan Haikal Zaqi, Muhammad Handayani, Sri Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Intan Cristuin Monica Intan Suwidya Irzan, Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini Marini . Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Mukadar, Amir Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Nur Lestari, Ana Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pertiwi, Dinal Eka Pitra, Ahmad Pratama, Andino Pratama, Riyan Dika Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri setiawan, Darma Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yulia Darmi Yuliana Yuliana Yulinda, Ade Tiara Yuniarti Zs, Nensi Yusmaniarti