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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Riset Akuntansi Politala Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Society: Jurnal Pengabdian Masyarakat PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JER Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Ceacilia Srimindarti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH KONDISI KEUANGAN, DEBT DEFAULT, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Setyanida, Wahyu Delta; Srimindarti, Ceacilia
SIMAK Vol. 19 No. 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.177

Abstract

This research aims to examine the effect of financial condition, debt default size, and growth on going concern audit opinion. All manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 are used in this study as a population. Sample method used in this research is purposive sampling. The samples obtained in this study were 215 samples from 494 manufacturing companies. The method of analysis used in this research is logistic regression analysis. The result of this research found that financial condition, debt default, size, and growth does not have a significant. Impact on going concern audit opinion. The results of this study have implications for the company in order to avoid going concern audit opinion.
Pengaruh Kualitas Audit, Debt Default, dan Opinion Shopping terhadap Penerimaan Opini Audit Going Concern Pratiwi, Aprilia Lenny; Srimindarti, Ceacilia
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3693

Abstract

This study aim to analyze the effect of audit quality, debt default, and opinion shooping on the issuance on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The sample was selected using purposive sampling, resulting in 78 companies. Data were collected through documentation and analyzed using logistic regression withe SPSS version 27. This study demonstrates that going concern audit opinion is significantly impacted by audit quality, debt default, and opinion selection acceptance. In conclusion, The going concern audit opinion is significantly impacted by these three factors. Good audit quality reduces the possibility of obtaining an opinion on a going concern, while debt default and opinion selection raise the possibility of getting that opinion.
PENGARUH ABUSIVE SUPERVISION, EMOTIONAL EXHAUSTION, STRES KERJA DAN PERILAKU CYBERLOAFING TERHADAP KINERJA PEGAWAI DI BADAN PUSAT STATISTIK SUMATERA SELATAN Kuzaimah, Riska; Meutia, Meutia; Srimindarti, Ceacilia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4530

Abstract

Penelitian ini mengeksplorasi pengaruh abusive supervision, stres kerja, kelelahan emosional, dan cyberloafing terhadap kinerja pegawai di Badan Pusat Statistik (BPS) Sumatera Selatan. Tujuan utama penelitian adalah untuk mengidentifikasi hubungan antara abusive supervision dengan stres kerja, kelelahan emosional, cyberloafing, serta dampaknya terhadap kinerja pegawai. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain survei. Sampel penelitian terdiri dari 72 pegawai ASN di BPS Sumatera Selatan yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa abusive supervision secara signifikan mempengaruhi stres kerja dan kelelahan emosional, tetapi tidak berpengaruh langsung terhadap cyberloafing. Stres kerja dan kelelahan emosional terbukti berpengaruh signifikan terhadap cyberloafing, yang pada gilirannya berdampak negatif terhadap kinerja pegawai. Penelitian ini memberikan wawasan penting mengenai bagaimana abusive supervision dapat memicu stres dan kelelahan emosional yang mengarah pada peningkatan cyberloafing dan penurunan kinerja pegawai. Temuan ini diharapkan dapat menjadi acuan dalam merumuskan strategi manajerial untuk mengurangi dampak negatif abusive supervision dan meningkatkan kinerja pegawai di lingkungan kerja.
Bimbingan Teknis Problematika dan Tata Kelola Usaha Koperasi Wilayah Binaan Dinas Koperasi dan UMKM Kabupaten Demak Hardiningsih, Pancawati; Mariana, Novita; Srimindarti, Ceacilia; Sulastri , Sulastri
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.867 KB)

Abstract

The failure of a business carried out by novice entrepreneurs occurs because they set up a business without thinking. This happens because the preparation is not yet mature, so that it develops its business on the fly and many adjustments must be made during the course of the business because from the start the business model is not right. This happened to MSME players and cooperatives under the guidance of the Department of Cooperatives and UMKM in Demak Regency. The canvas business model is an alternative design using a business model, it will be easier to get business certainty, it is easy to see the current state of the business and how to advance it. This business model can also be used as a basis for creating a business plan. Guidance is carried out as a form of understanding the introduction of a strategy to read business conditions and potential, governance and growth up zone of internal and external potential for good and structured management of MSMEs and cooperatives for business actors. The result of this training activity is that cooperative managers and SME entrepreneurs have the knowledge, insight and are able to make a business model that fits the business plan.
UJI ECOPRINT UNTUK TUMBUH KEMBANG WIRAUSAHA DI ERA PANDEMI COVID-19-KELURAHAN SEMBUNGHARJO GENUK Hardiningsih, Pancawati; Srimindarti, Ceacilia; Yunianto, Askar; Anugerah Adhipratama, Agung
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.532

Abstract

The economic contraction due to the Covid-19 pandemic has caused millions of people to lose their jobs, causing the number of poverty rates to increase. The existence of this situation encourages people to think of ways to earn income by utilizing plants, leaves in the surrounding environment as a form of ecoprint business. This batik model is very environmentally friendly and does not cause water, soil or air pollution. This ecoprint can grow new and independent entrepreneurs by being provided with facilities and skills from creativity and potential in accordance with regional capabilities. The training was carried out in stages, namely the process of handling fabrics with the ngetel (cooking) technique; fabric handling process with mordanting technique; and ecoprint engineering processes. The results of this service activity show that housewives are able to produce fabric products with ecoprint techniques, and produce one community, namely the genuk people's batik studio. Service evaluation is carried out by monitoring the activities of participants after the training and seeing the final results of the fabrics modified by participants according to the expertise of each participant through the formation of a WhatsApp(WA) group.
EDUKASI DIGITALISASI PEMASARAN DAN PENCATATAN KEUANGAN PENGRAJIN KERIPIK KARANGBOLO UNGARAN BARAT Srimindarti, Ceacilia; Hardiningsih, Pancawati; Anggana Lisiantara, Greg; Ardinata, Muhamad; Sulastri, Sulastri
Jurnal Abdimas Musi Charitas Vol. 7 No. 2 (2023): Jurnal Abdimas Musi Charitas Volume 7, Nomor 2, Desember 2023
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v7i2.733

Abstract

Karangbolo Village, as a center for processed chip products and diversification, has been able to compete and sustain the production of regional superior products. The increased market demand has led to a rise in production. The Covid-19 pandemic situation has posed challenges for chip artisans, particularly in terms of a lack of understanding of digitalization technology for marketing and the discontinuity of financial records, making it difficult to determine turnover accurately. This activity is related to the opportunity to increase income sustainably, but it requires support in both knowledge and skill. Skills education is provided to chip artisans in Karangbolo Village. Training results indicate that artisans can optimize digital marketing and simple financial recording based on Excel. Artisans are capable of updating products through WordPress. Furthermore, they can improve product packaging with various variants and sizes to enhance attractiveness and market value.
PENGARUH PERSEPSI, MINAT, PERAN LINGKUNGAN, DAN PENGETAHUAN PERPAJAKAN MAHASISWA AKUNTANSI TERHADAP KEPUTUSAN PEMILIHAN BERKARIR DI BIDANG PERPAJAKAN Rindiani, Devy; Srimindarti, Ceacilia
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.224

Abstract

This study aims to examine the effect of perceptions, interests, environmental roles, and tax knowledge of accounting students on the decision to choose a career in taxation. The population in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang. The sample in this study were accounting students at Stikubank Semarang University and Diponegoro University Semarang who had already taken taxation courses. The results of this study indicate that positive perceptions and interests are significant towards the decision to choose a career in the field of taxation. Unlike the case with the role of the environment and tax knowledge which is not significant to the decision to choose a career in the field of taxation.
PENGARUH KOMPETENSI, INDEPENDENSI, FEE AUDIT AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT Rahati Devi Ayustine; Srimindarti, Ceacilia
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.346

Abstract

Hasil dari kualitas audit sangat penting bagi suatu entitas, hal ini dikarenakan hasil audit dapat memberikan suatu keyakinan yang tinggi terhadap infomasi laporan keuangan entitas tersebut. Tujuan dari penelitian ini adalah untuk menguji adakah pengaruh kompetensi, independensi, fee audit, serta time deadline pressure terhadap kualitas audit yang disajikan auditor untuk kepentingan entitas. Pengumpulan data pada penelitian ini dengan membagikan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Dengan mengunakan sampel penelitian sebanyak 78 auditor. Kemudian data akan diolah menggunakan SPSS 22. Hasil dari penelitian ini menunjukan bahwa kompetensi, independensi dan time deadline pressure berpengaruh positif terhadap kualitas audit. Sedangkan fee audit tidak berpengaruh terhadap kualitas audit. Kata kunci: kompetensi, independensi, fee audit, time deadline pressure, kualitas audit
Pendampingan Tata Kelola Keuangan Rumah Sakit Islam Purwodadi Hardiningsih, Pancawati; Khanifah, Khanifah; Srimindarti, Ceacilia; Lisiantara, Gregorius Anggana; Jaeni, Jaeni
PENA ABDIMAS : Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): Januari 2024
Publisher : LPPM Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/abdms.v5i1.3332

Abstract

Tata kelola keuangan dan akuntansi rumah sakit masih sangat beragam dan implementasi masih menggunakan beberapa standar dan metode lama melakukan pencatatan laporan pendapatan secara manual. Kemajuan teknologi informasi dan komunikasi memunculkan banyak inovasi dalam pengelolaan fasilitas kesehatan. Salah satu bentuk inovasi adalah aplikasi sistem informasi manajemen kesehatan yang diterapkan pada rumah sakit. Untuk menunjang tata kelola keuangan tersedia aplikasi sebagai penyedia fasilitas yang dilengkapi modul keuangan untuk menjalankan fungsi tata kelola keuangan yang terintegritas. Namun implementasinya membutuhkan pendampingan. Pelatihan dan pendampingan tata kelola keuangan diikuti 10 orang karyawan secara bergantian bagian akuntansi, keuangan RSI Grobogan Purwodadi, dan yayasan RSI Purwodadi. Durasi waktu pelatihan dan pendampingan kurang lebih selama 12 bulan. Pendampingan dilakukan terkait dengan proses pencatatan dan beberapa kebijakan maupun pedoman tertentu yang harus diterapkan, masalah aturan pajak dan aturan akuntansi yang diterapkan pada situasi yang berbeda, masalah terkait pengakuan aset yang dibangun sendiri, dan masalah menentukan tarif pasien. Program pelatihan dan pendampingan dilakukan agar pihak rumah sakit mampu melakukan aktivitas pencatatan secara mandiri sehingga menghasilkan laporan keuangan sesuai standar SAK ETAP, dengan harapan pertanggung jawaban dapat diterima stakeholder.
Antecedents of Job Satisfaction and the Influence on Turnover Intention Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati
JDM (Jurnal Dinamika Manajemen) Vol 8, No 2 (2017): September 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i2.12758

Abstract

This study aimed to examine the effect of the antecedent of job satisfaction on job satisfaction, the influence of leadership style, organizational commitment and job satisfaction on turnover intention and whether job satisfaction was able to mediate the relation of antecedent of job satisfaction on turnover intention. The respondents in this study were employees at consulting firms in Semarang. The analysis instrument in this research was the multiple regression. The study showed that leadership style and organizational commitment had positive influence on job satisfaction. The other result of this study showed that leadership style, organizational commitment and job satisfaction had negative influence on turnover intention. With the proven fact of the influence of leadership style, organizational commitment and job satisfaction on turnover intention, the managers of consulting firms, therefore, should use leadership style that fit with employees, should try to increase the organization’s commitment to employees so they knew that they were a part of the organization and to maintain their membership in the organization and should improve employee satisfaction in order to reduce the turnover intention among employees.
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Anugerah Adhipratama, Agung Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Ardinata, Muhamad Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Cornelia Widya Ayu Paramita Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Greg Anggana Lisiantara Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hayati, Sirrul Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Kuzaimah, Riska Lahmodin Oktanata Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Meutia, Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Nenabu, Junita Cestilia Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 Noviantoro, Adit Tri Novita Mariana O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratama, Ahmadi Yogi Pratiwi, Aprilia Lenny Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Rahati Devi Ayustine Retno Dwi Asri Rindiani, Devy RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Setyanida, Wahyu Delta Shodiqin ., Shodiqin Sholihul Fuad, Sholihul SITI NURJANAH Sulastri , Sulastri Sulastri Sulastri Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri