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All Journal Pendidikan Geografi Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Desi Mulyati
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Earth & Planetary Sciences Economics, Econometrics & Finance

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KONDISI SOSIAL EKONOMI RUMAH TANGGA MISKIN DI KELURAHAN BINUANG KAMPUNG DALAM KECAMATAN PAUH KOTA PADANG Mulyati, Desi; Suarto, Dedi; Zahara, Leni
Pendidikan Geografi Vol 2, No 1 (2013): Jurnal Mahasiswa Prodi Pendidikan Geografi
Publisher : STKIP PGRI Sumbar

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Abstract

This study aims to determine the socio-economic conditions of poor households in the Village Binuang In Kampung Padang Pauh subdistrict. This research is descriptive. The population in this study were all poor households in the village Binuang Kampung Padang Pauh In District totaling 44 households. Samples were taken in two ways, the sample area is taken by using purposive sampling to appoint RW1 as sample areas on the grounds of poor households more than other areas of the 20 families, while the respondent sample was taken with a total sampling technique, so the total sample of 20 families home poor. The research found that: 1) The level of education is generally poor household that completed secondary school (30.0%) and his wife graduated from junior high school level (40.0%), primary school children are studying at 35.0%, the child is taking amounted to 25.0% of secondary school education, children are studying SMA of 25.0% and was educated at the college level is 15.0%. Poor households have children who drop by 35.0% with the number of children 1-3 people. Educational facilities that can be provided by the poor households are desks, books and clothing (45.0%), (2) Work of poor households in the Village of Kampung Binuang In general, the services sector (60.0%) with an employee (60, 0). The average poor households do not have a second job (80.0%) and (3) family income of poor households are generally low at> Rp 1,000,000 - Rp 1.999.000 (100.0%), spending an average < Rp 1.500.000 - Rp 1.999.000 (85.0%). Of such income, poor households are able to meet the needs of food and clothing (65.0%). Number of dependents an average of 4 people (40.0%) and the dependents other than children and wife by 2 people (55.0%).
Analisis Kasus Pelanggaran Etik Akuntan Publik pada PT. Sunprima Nusantara Pembiayaan (SNP Finance) Mei, Cing; Mulyati, Desi; Julianto, Julianto
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3614

Abstract

Financial statements contain information that describes the condition of the company and serves as a basis for making decisions for external and internal parties. Therefore, auditors are needed to assess the validation of the information presented is in accordance with applicable standards through opinions in the audit report. Auditors must behave professionally and ethically according to the Public Accountant Code of Ethics. Nowadays, fraud cases are still prone to occur, one of which occurred in SNP Finance, even though the financial statements have been audited. This encourages researchers to explore further the causes and whether auditors has complied with the applicable code of ethics. The research method used is a qualitative approach with descriptive results. The results showed that the auditors involved have violated the principles of integrity, objectivity, competence and prudence, and professional behavior. The fatal mistake was issuing an unqualified opinion which misled report users in making decisions.
Co-Authors Dedi Suarto Julianto Julianto Leni Zahara Mei, Cing