Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Muhdi B. Hi. Ibrahim
Universitas Yapis Papua
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada Penyedia Jasa Waleng’s Kurir Yaya Sonjaya; Septyana Prasetianingrum; Muhammad Ridhwansyah Pasolo; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar
MATAPPA: Jurnal Pengabdian Kepada Masyarakat Volume 4 Nomor 2 Tahun 2021
Publisher : STKIP Andi Matappa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31100/matappa.v4i1.1039

Abstract

Kegiatan ini dilaksanakan di Kota Jayapura dengan tujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM dalam menyusun laporan keuangan. Kegiatan dilaksanakan dengan melakukan penyuluhan berupa ceramah, pembelajaran dengan menggunakan aplikasi Zahir Accounting 6.0 dan pendampingan terhadap pelaku usaha. Hasil yang diperoleh dari kegiatan pendampingan dan pelatihan yang dilakukan dengan menggunakan aplikasi Zahir Accounting pelaku usaha mampu membuat laporan keuangan dengan baik dan sesuai dengan SAK EMKM. Laporan keuangan yang dihasilkan mampu menunjukkan kondisi perusahaan yang sebenarnya, Selain itu pengendalian dan keamanan data menjadi lebih baik dan pembuatan laporan keuangan dapat lebih cepat diselesaikan serta lebih akurat. Penggunaan software Zahir Accounting membantu pelaku usaha, sebab tidak lagi melakukan proses penjurnalan, karena secara otomatis jurnal dibuat oleh system.
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
Dampak Kompetensi Terhadap Kinerja Dimediasi Kepuasan Kerja Guru Ariance Arian Wadi; Muhdi B. Hi. Ibrahim; Arry Pongtiku
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 4 No. 2 (2023): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v4.i2.p593-610

Abstract

The objective of this study was to determine and analyze the direct and indirect influence of teacher competence on teacher performance through job satisfaction in several public secondary schools in Jayapura City, Papua Province. The research was conducted by sampling 145 civil servant teachers out of 331 civil servant teachers in 6 public high schools, using a deliberation/criteria technique. Data were collected through surveys and questionnaires, with a participation rate of 120 questionnaires (83%) returned, which were referred to as respondents. The analysis was performed using path analysis with the assistance of SmartPLS software version 3.0. The results of the analysis indicated that: 1) teacher competence had a positive and significant direct influence on teacher performance; 2) teacher competence had a positive and significant direct influence on job satisfaction; 3) job satisfaction had a positive and significant direct influence on teacher performance; and 4) job satisfaction mediated the positive and significant relationship between teacher competence and teacher performance.
Co-Authors Akbar, Mohammad Aldrin Ariance Arian Wadi Arry Pongtiku Entar Sutisman Kartim, Kartim Muhamad Yamin Noch Muhammad Ridhwansyah Pasolo Septyana Prasetianingrum Yaya Sonjaya