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PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Salsabila, Mutia Anisah; Maria, Maria; Nurhasanah, Nurhasanah
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11079870

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh due professional care, dan pengalaman kerja terhadap kualitas audit pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Selatan. Populasi dalam penelitian ini, yaitu 62 auditor BPK Provinsi Sumatera Selatan dan teknik pemilihan sampel menggunakan Teknik simpel random sampling. Data yang digunakan dalam penelitian ini, yaitu data angket (kuisioner) yang disebar kepada seluruh auditor pada BPK Perwakilan Provinsi Sumatera Selatan (auditor muda, auditor pertama dan auditor madya) dengan mendapatkan response penelitian sebanyak 37 orang. Analisis menggunakan analisis regresi linier berganda dengan bantuan program Statistical Program and Service Solution (SPSS) versi 26. Berdasarkan hasil uji menunjukkan bahwa secara parsial Due Professional Care, dan Pengalaman Kerja berpengaruh positif dan signifikan terhadap Kualitas Audit dan secara simultan menunjukkan hasil bahwa Due Professional Care, Pengalaman Kerja berpengaruh positif dan signifikan sebesar 59,4% terhadap Kualitas Audit. Kata Kunci: Due Professional Care, Pengalaman Kerja, dan Kualitas Audit
The link between attitudes towards money and saving habits. Case study of housewives in kupang city Maria, Maria; Lao, Hans A.
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the relationship between attitudes towards money and savings behavior among household financial managers in Kupang City. Attitudes towards money are defined through the dimensions of power-prestige, time retention, distrust, and anxiety. Referring to the fields of financial management and psychology, this research forms relevant hypotheses. Data were analyzed using multiple regression analysis with the assistance of SPSS 26 software. The results of the study indicate that savings behavior is significantly influenced by attitude factors towards money, including power-prestige, time retention, distrust, and anxiety. These findings provide deeper insights into how psychological factors can affect savings behavior within the context of household financial management. This study contributes to a more comprehensive understanding of the factors influencing savings behavior and their implications for household financial management.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN UMKM GALERI WONG KITO BERDASARKAN SAK EMKM Maria, Maria; Choiruddin, Choiruddin; Satriawan, Indra; Wahyudi, Riza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 1 No 1 (2023): Jurnal Pengabdian Masyarakat Akuntansi, Bisnis, & Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7765449

Abstract

Gallery Wong Kito is engaged in the ecoprint creative industry that uses the natural color of leaves from various plants. This business is not only to meet the demands of the local market but its products to foreign countries, among others to the USA.  . This business is not only to meet the demands of the local market but its products to foreign countries such as the USA. MSMEs Wong Kito needs a financial bookkeeping/reporting system to find out the results of their business operations. So far, Wong Kito Gallery has only recorded cash receipts and expenditures globally. For this reason, education and assistance in preparing financial statements are needed. The mentoring program uses a participatory approach starting from training, and recording transactions to the financial reporting stage.  Financial statements made by business owners, evaluated and given input/suggestions if there is a mistake. The final result, the owner/manager of MSMEs Galeri Wong Kito can compile financial statements.  
PENDAMPINGAN PENYUSUNAN LAPORAN HARGA POKOK PESANAN KUSEN CAHAYA INTAN PALEMBANG Firmansyah; Maria, Maria; Choiruddin; Sukmini Hartati; Emelda Rahmadani Saputri
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14642259

Abstract

Cahaya Intan Wood and Frame Depot, one of MSMEs in the city of Palembang. This MSME is engaged in woodworking, making frames and tables. As a business that carries out production activities, the Cahaya Intan Wood and Frame Depot requires calculation of the Cost of Production (HPP) which is the basis for determining the selling price. Business owners determine production costs only based on raw materials and labor without taking into account elements of factory overhead costs. For this reason, the team implementing service activities Polsri provides counseling and assistance in preparing HPP reports for MSMEs. With this service activity, business owners will know the costs involved in making accurate frames and ultimately this will lead to the desired selling price and profit. Keywords: Cost of production, orders, frames
OPTIMALISASI PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria, Maria; Indriasari, Desi; Sari, Karika Rachma; Utami, Agnes; Alfarishi, Ahmad Fauzan; Rianto
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 2 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

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Abstract

This activity aims to increase the capability and capacity of village government officials in solving problems is the participatory method. The location of the activity was in South Tempirai Village, North Penukal District, Pali Regency. This activity involves the village head and his apparatus. Efforts to utilize village funds are carried out by reviving the formation of BUMDesa However, in its implementation there are several obstacles, including differences in paradigms from stakeholders regarding the management of village funds, lack of community participation in implementing the BUMDesa work program. The solution provided is counseling about increasing the competency of BUMDes managers, starting from strategic planning, programming, budgeting, implementation and the importance of BUMDesa financial management. It is hoped that from the results of the activity, the South Tempirai village government, especially village officials, can develop BUMDesa and accommodate the fulfillment of community needs through the potential of local wisdom.
Sistem Informasi Penjualan dan Persediaan Barang Dengan Metode Economic Order Quantity Pada PT. Dwi Surya Jakarta Maria, Maria; Krisna, Dany Yudha; Lestari, Gita Cahyani
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 11 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i11.2943

Abstract

This research aims to design and implement a sales and inventory information system that is integrated with the Economic Order Quantity (EOQ) method at PT. Dwi Surya Jakarta. The main problems faced by companies are difficulties in determining the optimal number of orders, frequent oversupply or shortage of stock, and manual recording of sales transactions. This study uses the System Development Life Cycle (SDLC) approach of the Waterfall model, which includes the stage of system analysis, design, implementation, and testing. The results show that the application of the EOQ method can help companies in determining the number of orders that are economical, reducing storage costs, and improving inventory management efficiency. The developed web-based information system is able to display stock reports in real-time and make it easier for management to make decisions.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM Choiruddin, Choiruddin; Sulaiman, Sulaiman; Maria, Maria; Nurhasanah, Nurhasanah; Ananda Hendri Putri; Muhammad Prima; Fatimah Azzahrah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008311

Abstract

Fikri Koleksi, sebuah usaha di sektor industri yang fokus pada pembuatan kerajinan songket di Palembang, berlokasi di jalan Ki Rangga Wirasantika Wirosantiko No.500, 30 Ilir, Kecamatan Ilir Barat II, Palembang. UMKM ini sedang mencari solusi untuk mengelola keuangan operasionalnya dengan lebih baik. Hingga saat ini, Fikri Koleksi telah mencatat semua transaksi keuangan secara keseluruhan namun belum sistematisasi yang jelas. Oleh karena itu, dibutuhkan arahan dan bimbingan dalam menyusun laporan keuangan yang terstruktur. Pendekatan partisipatif diterapkan dalam program pendampingan ini, diawali dari edukasi, pencatatan transaksi, hingga tahap akhir pelaporan keuangan. Laporan keuangan yang disusun oleh pemilik usaha akan dievaluasi, masukan serta saran diberikan untuk memperbaiki kekeliruan yang terjadi. Dengan demikian, pengelola Fikri Koleksi akan mampu menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM).
The Influence of Science on the Mindset of Indonesian Society: A Case Study of the Acceptance of Technology and Popular Science Uki, Riyan Setiawan; Maria, Maria; Alam, Nur
Jurnal Penelitian Pendidikan Vol. 42 No. 2 (2025): October 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpp.v42i2.37700

Abstract

The development of science and technology has significantly transformed the way people think and interact in modern societies, including Indonesia. This study aims to analyze how science influences the mindset of Indonesian society, focusing on the acceptance of technology and popular science. Using a descriptive-empirical approach, this research employs literature review and secondary survey analysis from sources such as OECD PISA (2022), UNESCO Science Report (2023), and BRIN (2023). The findings indicate that Indonesia’s scientific literacy remains below the global average, with cultural and religious factors playing a crucial role in shaping attitudes toward science and technology. Although public perception of science is generally positive, there is a gap between interest and practical engagement, particularly among students. Media exposure and popular science content significantly mediate the formation of scientific attitudes, but low digital literacy often leads to misinformation. The study concludes that the integration of science education with socio-cultural and ethical values is essential to fostering a rational, open-minded, and evidence-based public mindset in Indonesia.
Pelatihan Penyusunan Rencana Usaha (Business Plan) bagi UMKM Pemula di Kecamatan Amanuban Barat Sauw, Heni Matelda; Bire, Amram Rohi; Sartien, Margaretha; Sinaga, Mentari; Maria, Maria
Jurnal Pengabdian dan Pemberdayaan Banyuwangi (Jurnal Abdiwangi) Vol 3 No 1 (2025): Abdiwangi Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/abdiwangi.v3i1.2025.30-36

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting both national and local economic growth, including in Amanuban Barat District. However, many beginner MSMEs face challenges in developing their businesses due to a lack of understanding and skills in preparing a business plan. Without a well-structured plan, MSME actors find it difficult to manage risks, seize market opportunities, and access formal funding sources. The main problems faced by MSMEs in this area include a limited understanding of the importance of a business plan, insufficient technical skills in business planning, lack of access to mentoring and training, difficulties in obtaining business capital due to the absence of proper business documents, and low awareness of market and financial analysis. This community service program aimed to enhance MSME capacity through training on the importance of business planning and a technical workshop on simple business plan preparation. The training methods included lectures, interactive discussions, and hands-on business plan practice. The results showed a significant improvement in participants’ understanding of business planning, their ability to design a business plan, and their awareness of building networks and business collaboration. This activity has provided tangible benefits by helping MSMEs expand access to formal funding and optimize their business potential. Therefore, this program contributes to strengthening and sustaining local economic growth in Amanuban Barat District
The Self and Shadow of Lady Diana in Spencer Septian Dwi Putri; Maria, Maria; Dina Juniar Anggraini
International Journal Multidisciplinary Science Vol. 5 No. 1 (2026): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i1.2584

Abstract

This research examines the portrayal of the Self and Shadow personality in the character of Lady Diana in the movie Spencer using Carl Jung’s psychoanalytic theory. The film depicts Lady Diana’s psychological struggle during Christmas 1991, a crucial moment when she considers divorcing Prince Charles and leaving the British royal family. This study applies Jung’s concept of the Collective Unconscious, focusing on the Self and Shadow archetypes, to analyze her inner conflicts. The data consist of Lady Diana’s expressions, actions, and dialogues that reflect elements of the Self and Shadow. Using a descriptive qualitative method, the findings reveal that Lady Diana is strongly influenced by her Shadow personality, manifested through emotional suppression, fear, anxiety, and resistance to royal constraints. Meanwhile, the Self emerges through her growing self-awareness and desire for personal freedom. The interaction between the Shadow and the Self significantly shapes Lady Diana’s psychological development in the film.
Co-Authors Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah Adi Nugroho Aditia, Rozy Kurniady Adoe, Krysler K Afriana, Khoiria Agus, Yohanes Hendro Alena Uperiati Alfarishi, Ahmad Fauzan Alfred Jansen Sutrisno Amri, Darul Ananda Hendri Putri Andree Wijaya Setiawan Anik Purwati Anjani, Regyna Rachmadilla Apriliaca , Vinchica Apriyani, Novita Arif, Samsu Armaini, Rossy Asvia, Mustaan Hamid Bainil Yulina Batia, La Bayu Nuswantara Bernadetha, Maria Bire, Amram Rohi Bistok Hasiholan Simanjuntak Budi Koestoro CAROLIN , GISELA ANINDITA Choiruddin, Choiruddin Daiman, Nur Jannah Damara Dinda Nirmalasari Zebua dewantoro, syahfri Dewi Marwati Nuryanti, Dewi Marwati Dina Juniar Anggraini Elis Anggeria Emelda Rahmadani Saputri Engel, Stela Sahetapy ERINA, CLARA Eryanti, Eryanti Fahmi, Devi Nurul Fatimah Azzahrah Febi Karisma Putri, Febi Karisma Putri Firmansyah Hamu, Adriyana Lemba Ana Harimei Suprapto, Bambang Hendrik Johannes Nadapdap Humairah, Aisy Putri Hutauruk, Loren Rumia I Putu Ayub Darmawan Idha Aprilyana Sembiring Indra Satriawan Indra Widjaja Indriasari, Desi Indriyani, Oktarima Jamal Rauf Husain Jamaluddin Jamaluddin Jaya, Asrul Johan Jimmy Carter Tambotoh Karunia, Tiara Kelen, Maria Sisilia Lou Klarista Ardiani Krisna, Dany Yudha Kurniawati Kurniawati Kusuma Adhianto Lao, Hans A. Lasmono Tri Sunaryanto Lestari, Gita Cahyani Liana Liana Liony Lumombo Liska Simamora Loden, Mexsi Madry, Madry Maharani, Naila Manteiro, Maria C. B. Mardin, John Maria Marina Herawati Mashudi Mashudi Maulida, Maulida Metta Santiputri Mira Amelia Amri, Mira Amelia Mubarok, M. Husni Mufida, Miratul Khusna Muhammad Altin Massinai Muhammad Prima Muhammad Zaini Mulyadi Eko Purnomo, Mulyadi Eko Munajah, Khairun Nainggolan, Jefri Najib, Nardy Noerman Nawir, Alfian Noach, Roberth M. NOVIANTI, VELIA Nur Alam Nur Hidayat Nurhasanah Nurhasanah Octaviani, Erica Safira Pana, Timoteus Muda Panggabean, Mora H Ramadhan Pinaduta, Titus Edi Pitra, Pitra Prasetyawati Umar, Emi Putra , Adi Putri Puspita sari Putri, Andi Utami Batari R Aji Bayu Nugroho Reviska, Zenita Delia Rianto Ringa, Maria B Riza Wahyudi Rohi Bire, Amram Rokhayati, Yeni Rosnidar Sembiring Rosy Armaini Sabrianto Aswad, Sabrianto Sada, Novi Herman Salsabila, Mutia Anisah Sari, Karika Rachma Sarikadarwati Sartien, Margaretha Sartikha, Sartikha Sauw, Heni Matelda Sea, Johanes Gedo Selly Artaty Zega Sepriani, Wiwi Septian Dwi Putri Siahaan, Arta Uly Sinaga, Mentari Soares, Josefina B. M. Sonianto, Sonianto Sri Suharyati Srida Mitra Ayu Sugeng Sutiarso Sukmini Hartati Sulaiman Sulaiman Supardianto Supardianto Suprapto, Bambang harimei Sutrimono, Sutrimono Syamsuddin Syamsuddin Tamar, Khadijah Rezkiani Tinjung Mary Prihtanti Uki, Riyan Setiawan Umran, La Ode Muh. Utami, Agnes Wakila, Muhammad Hardin Wilianto, Haris Witno Witno Yoga Aji Handoko Yuli Antina Aryani, Yuli Antina Yuliawati Yumna Yumna, Yumna Yusuf Surachman Djajadihardja, Yusuf Surachman