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PENINGKATAN KEWIRAUSAHAAN MUDA BERBASIS LIFE SKILL PROGRAM 5.0 DI SANGGAR BIMBINGAN KEPONG MALAYSIA Aeni, Ida Nur; Widiatami, Anna Kania; Mudrikah, Saringatun; Ristanto, Riska Dami
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1836

Abstract

The government has carried out many entrepreneurship improvement programs. However, the program needs to be more comprehensive and felt by all educational institutions, especially non-formal education. One of them is the Sanggal Bimbingan in Kuala Lumpur. Children at the Sanggar Bimbingan Kepong (SB Kepong) need more infrastructure and resources to develop learning and skills. Skills for SB Kepong children are necessary so that they can improve their standard of living. This service activity aims to increase the entrepreneurial spirit needed by SB Kepong children so that they can open their insights about the importance of entrepreneurship from an early age. The service activities were conducted at SB Kepong, Kuala Lumpur, Malaysia.  This service activity focuses on three aspects, namely entrepreneurship, finance, and technology. The entrepreneurship improvement program is carried out by equipping literacy and training in making products with a selling value. In addition, the service team strengthens businesses' financial aspects and digitalization to support entrepreneurial skills. The results of this service activity include SB Kepong children increasing their entrepreneurial skills, which can later open up insights and business potential in a sustainable manner. Furthermore, the service participants were able to capture the potential of waste into products that have a high selling value.
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Suryarini, Trisni; Yulianto, Agung; Shovuro, Shova; Widiatami, Anna Kania
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5997

Abstract

AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.