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All Journal PROSIDING SEMINAR NASIONAL CENDEKIAWAN El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Ilmiah Akuntansi Journal of Ekonomics, Finance, and Management Studies
Mega Rosdiana
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT Agus Sumanto; Mega Rosdiana
PROSIDING SEMINAR NASIONAL CENDEKIAWAN PROSIDING SEMINAR NASIONAL CENDEKIAWAN 2019 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.5876

Abstract

Adanya beberapa kasus kegagalan audit yang dapat menimbulkan krisis kepercayaan masyarakat mengenai ketidakmampuan profesi akuntan publik dalam mengaudit laporan keuangan.. Untuk menghindari adanya kegagalan audit maka Judgement yang tepat dari auditor sangatlah diperlukan.Karena itu pada saat melakukan pemeriksaan, auditor dituntut untuk melakukan pemeriksaan sebaik-baiknya yang membutuhkan audit judgement. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgement.  Populasi dalam penelitian merupakan semua auditor yang yang masih aktif bekerja di Kantor Akuntan Publik (KAP) di Wilayah Surabaya. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian menggunakan  data primer berupa kuisioner yang disebarkan kepada responden secara langsung. Teknik pengambilan sampel menggunakan purposive sampling.. Hasilnya pengalaman audit tidak berpengaruh terhadap audit judgement, sedangkan tekanan ketaatan dan kompleksitas tugas berpengaruh terhadap audit judgement.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Salsabila Rohmatus Zahroh; Mega Rosdiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1581

Abstract

This research was conducted to determine the influence of education level, understanding of accounting and socialization of SAK EMKM on the preparation of SAK EMKM-based MSME financial reports. The data used in this research is primary data collected through distributing questionnaires with Likert scale measurement techniques. This research was conducted in Sawahan District. The population in this research is all MSMEs in Sawahan Regency, totaling 138 MSME actors. The sample was selected using a purposive sampling technique and calculated using the Slovin formula so that the total sample was 58 MSME actors. Data analysis techniques consist of descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests with the help of IBM SPSS Statistics 25. The results of the research show that each variable of education level, understanding of accounting and socialization of SAK EMKM has a positive effect towards the preparation of SAK-EMKM based MSME financial reports. This can be interpreted as meaning that all the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM
PENGARUH LITERASI KEUANGAN, EFIKASI DIRI KEUANGAN, PENGGUNAAN FINTECH TERHADAP MANAJEMEN KEUANGAN MAHASISWA S1 AKUNTANSI UNIVERSITAS WIJAYA KUSUMA SURABAYA Merlin Maharani; Mega Rosdiana
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4jmwgk84

Abstract

The advancement of digital technology has substantially influenced student financial management, including that of Accounting students; however, their financial knowledge is not always effectively applied in daily life. Limited financial literacy, low financial self-efficacy, and underdeveloped use of financial technology may negatively impact the quality of students' financial management. This study aims to examine the effects of financial literacy, financial self-efficacy, and fintech utilization on the financial management of undergraduate Accounting students at Wijaya Kusuma University, Surabaya. A quantitative, associative research design was employed. Data were collected through questionnaires distributed to 100 purposively selected respondents. Multiple linear regression analysis was conducted after the data met validity, reliability, and classical assumption requirements. The findings indicate that financial literacy and financial self-efficacy exert a positive and significant influence on student financial management, whereas fintech utilization does not have a significant effect. Collectively, the three independent variables significantly affect student financial management. The study concludes that enhancing financial literacy and strengthening financial self-efficacy are crucial for fostering more structured financial management among students
SOSIALISASI DAN PENDAMPINGAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA SESUAI STANDAR AKUNTANSI KEUANGAN PADA SISWA SMK KARTIKA SURABAYA Mega Rosdiana; Agus Sumanto; Maqbula Arochman; Savira Wahyu Nuraini; Qomariyah
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i4.3114

Abstract

Salah satu jurusan yang diminati adalah jurusan akuntansi dimana siswa jurusan akuntansi ini diharapkan memiliki kemampuan dan keterampilan yang relevan dalam bidang akuntansi salah satunya kemampuan menyusun laporan keuangan. Pemahaman yang baik tentang konsep laporan keuangan tidak hanya menjadi kebutuhan. Tetapi juga menjadi keunggulan kompetitif. Tujuan dari Pengabdian Masyarakat ini memberikan penyuluhan serta sosialisasi kepada siswa SMK dengan begitu diharapkan mereka memahami serta bisa membuat suatu laporan keuangan sesuai dengan Standar Akuntansi Keuangan (SAK) yang ada dan berlaku di Indonesia. Kegiatan pengabdian masyarakat ini dilakukan dalam bentuk sosialisasi dan dihadiri oleh 20 siswa SMK Kartika I Surabaya. Hasil sosialisasi memberikan dampak positif dimana siswa menunjukkan peningkatan pemahaman tentang konsep dasar laporan keuangan, dimana mereka menjadi lebih mengerti mengenai pencatatan transaksi hingga penyusunan laporan keuangan yang sesuai standar.
Co-Authors Agus Sumanto Maqbula Arochman Merlin Maharani QOMARIYAH Salsabila Rohmatus Zahroh Savira Wahyu Nuraini