Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal Fairness Goodwood Akuntansi dan Auditing Reviu
Lisa Martiah
Universitas Bengkulu
Economics, Econometrics & Finance Education Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pelatihan Logika dan Pertimbangan Audit Martiah, Lisa; Putri, Yesi Kurniati
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.96 KB)

Abstract

Logical Training and Audit Judgement. The study is aimed to know the effect of training in logic towards audit judgment. The data collection was performed by quasi experiment method to 134 respondent (divided into 4 groups). First group consists of students with training in logic and the rest of the groups were without training in logic: students in an auditing course(the second group),students who have completed second course in auditing (the third groups) and accountant (the fourth group). Data were collected using questionnaire based on 20 scenarios and tested by using ANOVA. The result showed: 1) the students in Group 1 performed better than the subjects in the other three groups, 2) there was no statistically significant difference between groups 4, 3 and 2, suggesting that the group without training in logic does not significantly improve individual’s critical thinking ability, 3) group 4 outperformed all three of the student groups on this dimension. Pelatihan Logika dan Pertimbangan Audit. Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan logika terhadap pertimbangan audit. Penelitian menggunakan metode  quasi experiment  kepada 134 responden (terbagi dalam 4 kelompok). Kelompok pertama terdiri dari mahasiswa yang mendapatkan pelatihan logika, sedangkan 3 kelompok yang lain tidak dilatih: mahasiswa yang sedang mengambil matakuliah audit (kelompok 2), mahasiswa yang telah menyelesaikan matakuliah Audit 2 (kelompok 3) dan akuntan (kelompok 4). Pengumpulan data dilakukan dengan menggunakan kuesioner berisi 20 skenario dan penelitian ini diuji dengan ANOVA. Temuan riset menunjukkan: 1) Kelompok 1 perform lebih baik daripada 3 kelompok yang lain, 2) tidak terdapat perbedaan signifikan secara statistic antara kelompok 4, 3 dan 2. Ini menunjukkan bahwa kelompok yang tidak mendapatkan pelatihan logika tidak dapat menaikkan kemampuan berpikir kritis individual, 3) kelompok 4 outperformed  diatas tiga kelompok lain pada dimensi ini.
The Influence of AIS, TQM, and Internal Control on the Performance of F&B Franchises in Bengkulu City Prayoga, Imam Hazazi; Martiah, Lisa
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.4944

Abstract

Purpose: With the increasing franchise performance, it is expected to open more job opportunities, increase regional income, and contribute to local economic growth. Methodology/approach: This study used an associative method with a quantitative approach. The sample used was 37 respondents. Data collection was carried out by distributing questionnaires, tested and analyzed using SPSS software. Data analysis was carried out using the multiple linear regression method. Results/findings: Based on research findings, the three variables, namely Accounting Information Systems, Total Quality Management (TQM), and Internal Control, have been proven to have a significant influence on improving the performance of F&B franchises in Bengkulu City. Conclusions: This study shows that Accounting Information Systems, Total Quality Management (TQM), and Internal Control have a positive and significant impact on the performance of F&B franchises in Bengkulu City. Accounting Information Systems have the strongest influence with a significance value of 0.001, followed by TQM with a significance value of 0.019, and Internal Control with a significance value of 0.048. Limitations: The scope of the research is limited, the focus of the research only covers the food and beverage sector, this research uses a cross-sectional design, namely it is carried out at a certain time, so it cannot describe the dynamics or changes in variables over time. Contribution: The contribution of this research lies in strengthening empirical evidence the importance of integration between information systems, quality management, and internal control in improving organizational performance, especially in the F&B franchise sector and for business actors and franchise managers in developing more effective and data-based internal management strategies.
PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH Fadillah, Adi Yanuar; Aziza, Nurna; Martiah, Lisa
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.163 KB) | DOI: 10.33369/fairness.v10i1.15237

Abstract

The purpose of this research is to know the influence of synchronism of planning and budgeting, human resources quality, and organizational commitment on government of performance of Central Bengkulu Regency. The samples of this study are 117 respondents. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the synchronism of planning and budgeting has a positive influence on government of performance of Central Bengkulu Regency; (2) the human resources quality has a positive influence on government of performance of Central Bengkulu Regency; and (3) the organizational commitment has a positive influence on government of performance of Central Bengkulu Regency.
PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI Kurniawati, Diana; Nurazi, Ridwan; Martiah, Lisa
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.569 KB) | DOI: 10.33369/fairness.v3i2.15282

Abstract

The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness
Co-Authors Aziza, Nurna Fadillah, Adi Yanuar Kurniawati, Diana Prayoga, Imam Hazazi Ridwan Nurazi, Ridwan Yesi Kurniati Putri