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PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPK KOTA BANDA ACEH Eva Susanti; Intan Rizkia Chudri; Putri Risdayanti
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 2 (2021): Edisi Januari - Juni 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i2.1398

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia, komitmen organisasi dan sistem pengendalian internterhadap kualitas laporan keuangan pada Satuan Kerja Perangkat Kota (SKPK) Banda Aceh. Populasi penelitian ini adalah seluruh SKPK Banda Aceh sebanyak 94 responden. Model yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunujukkan bahwa kualitas sumber daya manusia, komitmen organisasi dan sistem pengendalian internsecara simultan berpengaruh terhadap kualitas laporan keuangan pada SKPK Banda Aceh. Sedangkan kualitas sumber daya manusia, komitmen organisasi dan sistem pengendalian intern secara parsial berpengaruh terhadap kualitas laporan keuangan pada SKPK Banda Aceh. Nilai koefisien korelasi (R) sebesar 0,500 menunjukkan bahwa hubungan (korelasi) antara variabel bebas dengan variabel terikat sebesar 50,0%, artinya kualitas laporan keuanganpada SKPK Banda Acehmempunyai hubungan yang erat dan positif dengan kualitas sumber daya manusia, komitmen organisasi dan sistem pengendalian intern sebesar 50,0%. Sedangkan koefisien determinasi (R2) sebesar 0,250, artinya setiap perubahan-perubahan dalam variabel kualitas laporan keuangandapat dijelaskan oleh perubahan-perubahan dalam variabel kualitas sumber daya manusia, komitmen organisasi dan sistem pengendalian internsebesar 0,250 atau 25,0% dan sisanya sebesar 75,0% dijelaskan oleh variabel lain diluar dari penelitian ini yang mungkin bisa mempengaruhi kualitas laporan keuangan.
ECONOMIC EMPOWERMENT PROGRAM FOR FAMILIES WITH FINANCIAL PLANNING IN GAMPONG BATOH, LUENG BATA SUBDISCTRICT Elviza Elviza; Intan Rizkia Chudri; Syifa Gebrina Ridzqy; Budi Safatul Anam; Hendri Mauliansyah
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1823

Abstract

The aim of this community service activity is to improve family skills and abilities in terms of financial management for families in Gampong Batoh, Lueng Bata subdistrict. It is expected that every family will be able to manage their household finances effectively and efficiently. Effective financial management is very important for a family, with good financial management, a prosperous household can be created. Family financial planning is carried out to optimize income and plan expenses according to the family needs. Family financial planning can also create a harmonious household. Keywords: Strengthening, Economy, Family, Financial Planning
TRAINING ON THE PREPARATION OF VIRGIN COCONUT OIL (VCO)S BUSINESS PROPOSAL IN SMALL, MEDIUM COMMUNITIES (MSMES) IN GAMPONG LAM NEUHEUN, KUTA BARO, ACEH BESAR Febyolla Presilawati; Emmi Suryani; Intan Rizkia Chudri; Fitri Yunina
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 2, No 1 (2022): Vol 2, No 1, Juni 2022
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v2i1.1260

Abstract

Training on the preparation of Virgin Coconut Oil (VCO) business proposals for Micro, Small and Medium Enterprises (UMKM) is a learning process in business proposals to obtain grants from government agencies or social institutions for business progress. In order to achieve this goal, community service was carried out in the form of training in the preparation of VCO business proposals for UMKM in Lam Neuhen Village, Kuta Baro, Aceh Besar. This method is done by training for one day and a duration of 4 hours. The material presented by the presenters is by way of presentation, discussion, and case examples. In general, this implementation is in the category of success. Participants seen from the responses shown. The implementation of this community activity is on schedule, attended by a large number of participants, and is supported by good facilities, mastery of the material and the ability to deliver good material to participants.Keywords: Training, Service, Proposal, UMKM, VCO
Pengaruh Financial Distress, Audit Report Lag, dan Audit Tenure terhadap Integritas Laporan Keuangan : (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2022) Desy Purnamasari; Intan Rizkia Chudri; Nurul Aflah
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3401

Abstract

Objective in the study are Financial Distress, Audit Report Lag, and Audit Tenure are influential in a way simultaneous And in a way Partial to Integrity Report Finance In Sector Companies Technology listed on the Indonesian Stock Exchange . Study This is study quantitative . Population in study This a total of 36 samples company sector technology listed on the Indonesian Stock Exchange based on purposive sampling . Data used is secondary data obtained from www.idx.co.id or the company website and other related sites with study This . Technique deep data analysis study This with use analysis multiple linear regression . Based on statistical analysis can concluded that financial distress has an effect positive to integrity report finance . Audit report lag and audit tenure do not influential to integrity report finance .