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EVALUASI PEMAKAI TERHADAP KECOCOKAN TUGAS - TEKNOLOGI YANG MEMPENGARUHI KINERJA INDIVIDUAL (Studi Empiris pada Bank Pemerintah) Irwansyah -
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 2 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identifying the relationship between task-technology fit and userevaluation, that influences individual performance. The hypothesis are; (1) The characteristic ofsystem information will affect user evaluation of task-technology fit; (2) The characteristic of task willaffect user evaluation of task-technology fit; (3) The characteristic of individual ability will affect userevaluation of task-technology fit; (4) The interaction between task, technology and individual willaffect user evaluation of task-technology fit; (5) User evaluation will affect individual performance.Research subject consist of 135 leaders from bank which implemented system informationtechnology. The data are analysed by regression (multiple and linier). The interaction on hypothesis4 are analysed by moderated regression analysis.Research finding shows; partially, the characteristic of information system, task andindividual ability will affect user evaluation. When the three variables on task-technology fit make aninteraction effect therefore user evaluations will have a better result. Another findings show userevaluation has a positive significant effect to individual performance. The conclusion from thisresearch is if user evaluation have a better result because of task-technology fit therefore individualperformance will improved indirectly.
SOSIALISASI PENGELOLAAN DANA DESA BERBASIS MANAJEMEN RISIKO DI DESA RINDU HATI KECAMATAN TABA PENANJUNG KABUPATEN BENGKULU TENGAH Nurna Aziza; Irwansyah Irwansyah; Fitrawati Ilyas; Ilham Putra Laksana; Fenny Gustiana; Muhammad Rifqi Syafdel
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v5i1.3181

Abstract

Pengelolaan keuangan desa merupakan kegiatan yang penuh dengan risiko. Risiko-risiko tersebut dapat disebabkan oleh lingkungan internal maupun eksternal pengelola keuangan itu sendiri. Besarnya potensi risiko yang akan muncul seperti; Risiko perencanaan, Risiko implementasi, Risiko penatausahaan, pelaporan, dan pertanggungjawaban, dan Risiko pengawasan, serta minimnya instrument pengendalian risiko, menjadi dasar pertimbangan pentingnya dilakukan sosialisasi pengelolaan dana desa berbasis manajemen risiko. Untuk mengatasi masalah tersebut maka dilaksanakan sosialisasi strategi pengelolaan keuangan desa berbasis manajemen risiko yang dilakukan di Desa Rindu Hati kecamatan Taba Penanjung kabupaten Bengkulu Tengah. Sosialisasi pengelolaan dana desa berbasis manajemen risiko meliputi; (a) Manajemen risiko dalam perencanaan, pelaksanaan dan pengawasan pembangunan desa, (b) Manajemen risiko penatausahaan, pelaporan, dan pertanggung jawaban keuangan, dan (c) Strategi menurunkan potensi risiko pengelolaan dana desa. Dari sosialisasi pengabdian ini dan hasil evaluasi dari kegiatan maka di peroleh kesimpulan bahwa perangkat desa telah memiliki pengetahuan dan pemahaman tentang pentingnya pengelolaan dana desa berbasis risiko. Keyword: Pengelolaan Dana Desa, Manajemen Resiko
PROFESIONALISME AUDITOR, PENGALAMAN AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN KUALITAS AUDIT Mirra Sri Wahyuni; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 6 No. 3 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.403 KB) | DOI: 10.33369/fairness.v6i3.15135

Abstract

The purpose of this research is to ditermine the influence of Professionalism, Experience, Understanding of Good Governance of  Bengkulu Auditor to the audit quality in financial supervision. As the samples used in this study is the Inspectorate Offices of Bengkulu Province. While the data analysis was conducted on the data obtained from the questionnaires of 60 respondents who served as auditor.The data analysis results show that the Professionalism, Experience, and Good Governance have positive influence  on auditing quality of auditor at Bengkulu Province Inspectorate.The research finding can be used as positive recomandation for input to further enhance of professionalism, experience and the  good governance understanding in order to improve to be higher quality audit by auditor of  Inspectorate of Bengkulu Province.  
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI MANAJEMEN DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Nila Asnida; Irwansyah Irwansyah; Nila Aprila
JURNAL FAIRNESS Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.684 KB) | DOI: 10.33369/fairness.v8i3.15210

Abstract

This study aims to examine empirically the Influence of Government Internal Control Systems (GICS), Regional Management Information Systems (RMIS), and Application of Government Accounting Standards (GAS) to the Quality of Financial Statements (QFS). This research was carried out at the regional government of Bengkulu Province, using a sample of 84 respondents. Data collection methods use surveys, while data analysis techniques used are validity and reliability testing, hypothesis testing is done using linear regression analysis.The results of the study show (1) the application of GICS has a positive effect on the QFS. By continuously strengthening GICS, it will have an impact on improving the QFS. (2) The application of RMIS has a positive effect on the QFS. This shows that the better the implementation of the regional management information system, the more qualified local government financial reports will be. (3) GAS implementation has a positive effect on the QFS. This proves that the better the level of implementation of QFS that is carried out in the preparation of financial statements, it will have a positive impact on improving the QFS.
ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH DAN PENGARUHNYA TERHADAP PENGELOLAAN KEUANGAN DAERAH Dika Jaya Apriani; Irwansyah Irwansyah; Baihaqi Baihaqi
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.681 KB) | DOI: 10.33369/fairness.v3i3.15287

Abstract

This research is quantitative research to exam of the implementation of Government Internal Control System (GICS) which include the control environment, risk assessment, control activities, information and communication, and monitoring of financial management. The research was conducted on the entire regional work units (40 SKPD) Bengkulu city government. Data obtained from questionnaires to 40 respondents, the toplevel officials at all on education. The results showed that the Government Internal Control System Implementation (GICS) includes control environment, risk assessment, control activities, information and communication, and monitoring simultaneously affect the financial management area. The better implementation of the GICS, the better financial management. GICS components partially proven positive effect on financial management is risk assessment, information and communication, and monitoring. The better the risk assessments conducted, information and communication systems are applied, and evaluation/ monitoring of implementation GICS good, the better the financial management area in Bengkulu city government on education.
PENGARUH KOMPLEKSITAS TUGAS, TEKANAN WAKTU, DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINSI BENGKULU Irwansyah Irwansyah; Isma Coryanata; Sukardi Sukardi
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.676 KB) | DOI: 10.33369/fairness.v11i1.18438

Abstract

This study aims to examine and analyze the effect of task complexity, timepressure, and locus of control on the performance of auditors at the Bengkulu Province Inspectorate. The data used in this study is primary data. The population in this study is the auditor inspectorate in Bengkulu Province.Sample selection was conducted using non-probability sampling, namely the convenience sampling method. The analytical method used is multiple linearregression. The results of the study indicate that task complexity, time pressure, and locus of control affect the performance of auditors at the Bengkulu Province Inspectorate.
PERSEPSI PENTINGNYA KEMAMPUAN KOMUNIKASI : PERBANDINGAN ANTARA AKUNTAN PROFESIONAL DAN MAHASISWA MAGISTER AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.969 KB) | DOI: 10.33369/fairness.v9i3.26741

Abstract

This research aims to test the communication capabilities and differences ofperception of the importance of communication skills among students with amaster's degree in professional accounting accounting. The study also tested theinfluence of communication ability against the perception of the importance ofcommunication skills. Primary data in this study were obtained from the master ofaccounting students University of bengkulu and professional accountants on theBPKP of bengkulu province by using a survey approach by disseminatingquestionnaires. The questionnaires were distributed to 90 respondents, but only75 questionnaires that can be analyzed or processed. Data analysis in this study isused Independent sample t-test and analysis of simple linear regression.The results showed that: (1) a professional accountant has interpersonalcommunication skills higher than master's degree accounting students, (2) aprofessional accountant has the perception of the importance of bettercommunication skills higher than master's degree accounting students, (3)communication skills has positive effect toward the perception of the importanceof communication skills.
PENGARUH TEKNOLOGI INFORMASI, KEMAMPUAN PEMAKAI SISTEM INFORMASI AKUNTANSI DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI Irwansyah irwansyah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.176 KB) | DOI: 10.33369/fairness.v10i3.26742

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh teknologi informasi, kemampuan pemakai sistem informasi akuntansi, dan pengalaman kerja terhadap kinerja karyawan bagian akuntansi. Penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah 41 karyawan bagian akuntansi pada perusahaan otomotif di Kota Bengkulu. Penelitian ini mengumpulkan data primer dengan kuesioner. Pemilihan sampel yang diuji dalam penelitian ini menggunakan purposive sampling. Analisis yang digunakan adalah Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan teknologi informasi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, kemampuan pemakai sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan bagian akuntansi, dan pengalaman kerja berpengaruh positif terhadap kinerja karyawan bagian akuntansi.
PELATIHAN PENINGKATAN AKUNTABILITAS DANA DESA Lisa Martiah Nila Puspita; Vika Fitranita; Robinson Robinson; Fenny Marietza; Rini Indriani; Irwansyah Irwansyah
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.7-10

Abstract

Permasalahan yang timbul dalam pengelolaan dana desa adalah berkenaan dengan kesiapan SDM dalam menjalankan program yang telah direncanakan, pemahaman (interpretasi) bagaimana mengelola atau menggunakan dana desa. Permasalahan berikutnya adalah pada tahap pelaporan keuangan dana desa. Hal tersebut yang menjadi persoalahan pada Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong. Pelaporan dana desa menjadi hal yang wajib sebagai bentuk akuntabilitas desa kepada pemangku kepentingan, diantaranya masyarakat dan negara (pemerintah pusat). Metode yang dilakukan dalam pengabdian masyarakat ini adalah dengan metode pelatihan dan pendampingan guna membantu perangkat desam lama menyusun pelaporan keuangan Dana Desa. Hasil dari pengabdian ini masyarakat Desa Bandung Marga Kecamatan Bermani Ulu Raya Kabupaten Rejang Lebong, khususnya perangkat Desa dapat memiliki pemahaman dalam penyusunan pelaporan keuangan desa dengan baik dan dapat mengatasi permasalahan-permasalahan yang timbul dalam penyusunan laporan keuangan desa
Pemanfaatan Sistem Informasi Manajemen Daerah Pada Kinerja Pengelola Keuangan dan Kepuasan Pengguna Sebagai Variabel Intervening Irwansyah
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 11 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v11i2.68301

Abstract

This study aims the local management system (SIMBA) on financial management performance with user satisfaction as an intervening variable This research was conducted on OPD in Bengkulu Province. This type of research is quantitative. The data used are primary data obtained from questionnaires. Sample selection using the Census method. Data were analyzed using Structural Equation Modeling with Partial Least Squares (PLS) and using SmartPLS 5 software. The results showed that the use of information systems and financial management satisfaction had a positive effect on financial management performance in OPD in Bengkulu Province or 72.5%.