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All Journal JCES (Journal of Character Education Society) Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI FINANCIAL : JURNAL AKUNTANSI Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Pengabdian Mandiri Journal of Culture Accounting and Auditing Journal of Community Empowerment
Nining Asniar Ridzal
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Muhammadiyah Buton
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Buton Selatan Nining Asniar Ridzal; I Wayan Sujana; Ernawati Malik
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.882

Abstract

This study intends to measure the effect of human resource capacity, utilization of information technology and internal control on the quality of financial reports of the local government of South Buton Regency. A quantitative approach was used for this research. The population in this study were employees at 33 South Buton District Offices. 132 employees became the sample. Sampling using purposive sampling. Data was collected by using a questionnaire method. Respondents Informants in this study were part of the financial management at 33 government offices in South Buton Regency. In each agency, informants will be determined with the following criteria: Head of Service, Treasurer, financial staff totaling 132 Respondents. The data in this study were collected by distributing questionnaires (questionnaires) to the informants who were the research targets. Then, the answers from each instrument that have been filled out and collected are tabulated and then measured using a Likert scale which is expressed with an interval of 1 to 5. Multiple linear regression analysis is the data analysis technique used. The results of the study partially found that the significance value obtained that there was a significant effect of KSDM variable (X1) on KLK (Y). There is a significant effect of PTI (X2) on Y or variable X2 is positive and significant influence on the variable Y. There is a significant effect of the X3 variable on Y or the X3 variable has a positive and significant effect on the Y variable.
Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif Di Kabupaten Buton Selatan Nining Asniar Ridzal; Ernawati Malik; I Wayan Sujana; Vivied Octaviani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1952

Abstract

This study aims to identify and analyze creative economy-based micro, small and medium enterprise development strategies in South Buton district. This research was conducted on 99 MSMEs in 3 sub-districts. The analysis tool uses SWOT analysis. The results show that from the results of weighting and determining the strategy for culinary business in Tables 1, 2 and 3, it is known that the strength is 0.87, the weakness is 0.58, the opportunity is 4.25, the threat is 3.24, it can be concluded that for determining the strategy The main focus of the culinary sector is in quadrant 1, namely the culinary sector has strengths and opportunities with the main strategy, namely when businesses have strengths and can also see opportunities, what must be done is to be actively involved in activities carried out by the government related to culinary business. This is done to introduce our efforts to find new relationships for business development. From the results of weighting and determining the strategy for the handicraft business in Tables 1, 2 and 3 it is known that the strength is 1.2, the weakness is 0.66, the opportunity is 1.14, the threat is 0.50, it can be concluded for determining the main strategy for the handicraft business entered in quadrant 1, namely the craft sector has strengths and has opportunities with the main strategy, namely increasing creative craft branding through multimedia and social media.
Co-Authors Anita Anita Dewi Mahmuda Ernawati Malik Ernawati Malik I Wayan Sujana Karwin Laode La Ishak Mudasir Ali Mahmud Muhammad Idham Kamal Muhammad Safrin Siti Rahayu Siti Rahma Yatri Suhirna Vivied Octaviani Wa Ode Elfianti Waode Adriani Hasan Waode Adriani Hasan Waode Erna Yuni Sara