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All Journal Conference on Innovation and Application of Science and Technology (CIASTECH) Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Application on Economics and Business
Heriyanto, Edwin
Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Determinan Audit judgment Auditor Pemerintah pada Audit Laporan Keuangan Pemerintah Daerah: Studi pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa Tengah dan Badan Pemeriksaan Keuangan Perwakilan Provinsi Daerah Istimewa Yogyakarta Saud, Ilham Maulana; Heriyanto, Edwin; Suryanto, Rudy
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v5i2.10862

Abstract

This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Keuangan/BPK (or Financial Supervisory Body), representative of Central Java Province and BPK Representative of Yogyakarta Province. The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.
OPTIMALISASI PERFORMANCE REPRODUKSI DAN ADOPSI INOVASI UREA MOLASES BLOCK (UMB) PADA KELOMPOK PETERNAKAN SAPI MAKMUR, KECAMATAN PAUH, PADANG Ediset Ediset; Rusmana Rusmana; Edwin Heriyanto; Amrizal Anas; Basril Basyar
Jurnal Hilirisasi IPTEKS Vol. 1 No. 3.a (2018)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v1i3.a.133

Abstract

The purpose of this activity is to: 1) increase knowledge and skills of breeders on reproduction performance, and 2) to increase knowledge and skills of farmers in making Urea Molases Block (UMB) feed, and 3) to grow entrepreneurship spirit in the field of animal husbandry cow. The goal of community service activities is the members of the Makmur cattle breeder group and other breeders who are not members of the group and Agricultural Extension workers who have a working area in the location of devotional activities. The method applied in this devotional activity is the method of counselling with several approaches, namely lecture / socialisation method, home visit and farming and demonstration methods. The lecture / socialisation approach is used at the time of delivery of materials related to entrepreneurial spirit, and the home visit approach is done to deliver materials related to reproductive performance, while the demonstration extension approach is applied to the introduction of Urea Molases Block (UMB) feed innovation. The result of the community service activity shows that the participation of the target of the activity of high service to the activity done by the team of dedication because besides the group members who attended also present other breeders, extension workers and even farm students who are doing Farm Experience, as well as on the discussion session many questions appear related to the material presented by the resource person and even on some aspects of the discussion are quite deep. The description of the participation of the activity is in line with the behaviour change that occurs on the target of the activity, especially the change in the cognitive aspect and the change in the psycomotoric aspect, where in the aspect cognitive the breeder knows the economic potential of the cattle breeding business and knows and skilfully arranges the reproduction of livestock especially after the mother gives birth to the child, skilled way of making UMB and how to give UMB to cattle raised.
Co-Authors Amrizal Anas Anas, Amrizal Basyar, Basril Daryatno, Andreas Bambang Edi Set Ediset, . Ediset, Ediset Ilham Maulana Saud Ilham Maulana Saud, Ilham Maulana Jaswandi . Rudy Suryanto Rudy Suryanto, Rudy Rusmana Rusmana Rusmana Rusmana