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ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR DENGAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI (STUDI EMPRIS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Ahmad Sahri Romadon; Ericke Fridatien
Solusi Vol 17, No 4 (2019)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.692 KB) | DOI: 10.26623/slsi.v17i4.1773

Abstract

                                                  AbstrakPenelitian ini mengenai kinerja auditor akuntan publik di Semarang. Tujuannya adalah menganalisis Self Efficacy dalam memediasi pengaruh Kompetensi dan Independensi terhadap Kinerja Auditor.Metode analisis data menggunakan regresi berganda dan uji sobel utuk menguji hipotesis. Populasi dalam penelitan ini adalah auditor pada kantor akuntan publik di Semarang. Sampel dalam penelitian ini terpilih melalui esidental sampling, sehingga diperoleh sampel sebanyak  54 Auditor.Hasil menunjukkan bahwa kompetensi berpengaruh positif signifikan terhadap self efficacy,  independensi berpengaruh positif signifikan terhadap self efficacy.  Kompetensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, independensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, self efficacy berpengaruh  positif  signifikan  terhadap  kinerja auditor. Self efficacymemediasi positif signifikan pengaruh kompetensi terhadap kinerja auditor dan memediasi positif signifikan independensi terhadap kinerja auditor. Kata  kunci:      Kompetensi,  Independensi,  Self efficacy, Kinerja auditor
MODEL PERILAKU AKUNTAN DALAM ERA REVOLUSI INDUSTRI 4.0 DAN SITUASI PHYSICAL DISTANCING (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK JAWA TENGAH) Yulianti Yulianti; Risti Ulfi Hanifah; Ahmad Sahri Romadon
BBM (Buletin Bisnis & Manajemen) Vol 7, No 1 (2021): Volume 06, No. 01, 2021, Februari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.964 KB) | DOI: 10.47686/bbm.v7i1.361

Abstract

This research is a model of accountant behavior in the era of the industrial revolution 4.0 and the physical distancing situation (empirical study at the Central Java public accounting firm). The data used are primary data by distributing questionnaires to auditors. The population in this study were accountants who worked as auditors at the Public Accounting Firm in Central Java with a sample of 123 auditors who did Work From Home (WFH). The analytical tool used in this study is multiple linear regression which is used to see indicators of the industrial revolution 4.0 and physical distancing regarding accountants' behavior models. Data was processed with the help of SPSS for Windows software. The results showed that the era of the industrial revolution 4.0 affected the behavior of accountants, by following the development of information technology, accountants tended to utilize and use paperless which became the basis for making economic decisions. Physical distancing has no effect on accountants 'behavior, this indicates that by implementing physical distancing, accountants' behavior tends to be limited in doing standard field work.
EDUKASI DAN PELATIHAN INVESTASI PASAR MODAL BAGI GURU SMK NEGERI 9 KOTA SEMARANG Asah Wiari Sidiq; Ahmad Sahri Romadon; Citra Rizkiana
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7289

Abstract

Edukasi dan Pelatihan Investasi Pasar Modal bagi guru SMK bertujuan untuk mengedukasi dan meningkatan pemahaman dan pendalaman pengetahuan mengenai investasi pasar modal serta melatih guru sebagai tenaga pendidik untuk menjadi seorang investor. Metode pelaksanaan kegiatan pengabdian kepada masyarakat yaitu mitra diberikan edukasi dan pelatihan berupa pembelajaran dalam bentuk ceramah mengenai materi investasi secara umum dan investasi pasar modal, materi mekanisme investasi dan cara pemiliham saham serta pelatihan pasar modal. Hasil pengabdian kepada masyarakat yang telah dilaksanakan menunjukan bahwa mitra yaitu guru SMK Negeri 9 lebih memahami dan mendalami mengenai investasi pasar modal, mekanisme dan tata cara dalam berinvestasi pasar modal.
Analysis of the effect of current ratio (CR), debt to e quity ratio (DER), and total assets turnover (TATO) to return on assets (ROA) (empirical study of food and beverage companies listed on the Indonesian stock exchange period 2018-2021) Rita Andini; Ahmad Sahri Romadon
Jurnal Info Sains : Informatika dan Sains Vol. 14 No. 01 (2024): Informatika dan Sains , Edition March 2024
Publisher : SEAN Institute

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

Abstract

This study aims to test the Current Ratio (CR), Debt To Equity Ratio (DER), and Total Assets Turnover (TATO) to Return On Assets (ROA). This study used a sample of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling method uses purposive sampling. Based on predetermined criteria, a sample of 35 companies was obtained. This research was conducted with a period of 4 years, bringing the total sample to 140 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study was multiple linear regression using the SPSS 25 application program. The results of the study show that the Current Ratio has a non-significant negative impact on Return on Assets, while the Debt to Equity Ratio has a significant negative impact on Return on Assets, and Total Assets Turnover has a significant positive impact on Return on Assets. The coefficient of determination (R2) in this study is 6.40 percent while the remaining 93.6 percent is explained using other variables outside of this study.
Sosialisasi Tabungan Emas sebagai Sarana Investasi Bagi Ibu Rumah Tangga RT 08 RW 15 Kel. Meteseh Kota Semarang Asah Wiari Sidiq; Ahmad Sahri Romadon; Citra Rizkiana
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 1 (2025): Februari : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i1.1040

Abstract

Gold savings is a type of savings in the form of gold measured in grams, which can increase or decrease over time. The balance of gold savings can be exchanged for gold bars based on the number of gold grams in the account, such as 1 gram, 2 grams, or multiples thereof. The purpose of this gold savings socialization is to provide in-depth knowledge and understanding to housewives about the benefits of gold savings as an investment tool. The service partner consists of 20 housewives from RT 08 RW 15, Meteseh Village, Semarang City. The community service method includes preparation, implementation, evaluation, and reporting. The preparation phase involved gathering information, determining the theme, and organizing the material for the activity. The implementation of PKM involved providing education through lectures, Q&A sessions, discussions, and simulations on gold savings knowledge. The evaluation phase consisted of administering pre-test and post-test questionnaires and preparing a final report. The results of the Community Service implementation, based on the evaluation of pre-test and post-test for the housewives of RT 08 RW 15, showed an improvement in knowledge and understanding of gold savings, from 36.25% in the pre-test to 66.75% in the post-test.
Pelatihan Ketrampilan Pembuatan Mahar : Upaya untuk Meningkatkan Kreatifitas dan Kemandirian Ekonomi di Wilayah PKK RW 15 Kel. Meteseh Kota Semarang Asah Wiari Sidiq; Ahmad Sahri Romadon; Citra Rizkiana; Rahma Prafinta Sari
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 3 No. 3 (2025): August : Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v3i3.1689

Abstract

The problem faced by partners in community service activities is the low level of creative economic skills among housewives in RW 15, Meteseh Village, Semarang City. This condition has an impact on limited family economic independence, so efforts are needed to develop entrepreneurial potential that is in line with community needs. One potential business opportunity is making wedding dowries, given the stable and growing market demand. However, limited knowledge, creativity, and skills in producing attractive dowry products with sales value are the main obstacles faced by partners. This community service program aims to increase the creativity and economic independence of housewives through dowry making skills training. The method used includes a phased training, starting from an introduction to materials and basic dowry making techniques, developing creative designs, and product marketing strategies both digitally through social media and directly (offline). Participants are also provided with mentoring to improve their understanding of simple business management, product branding, and promotional techniques to be competitive in the market. The target outputs of this activity include the creation of an independent dowry making business, the production of quality dowry products with creative designs, and improving participants' ability to market their products. In addition, this activity resulted in video documentation of the implementation, potential registration of Intellectual Property Rights (IPR), and publication in a community service journal. The evaluation results showed a significant increase in participants' knowledge and skills based on a comparison of pre-test and post-test results. Before the training, most participants did not understand basic techniques or product marketing strategies.
Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) Liafatra Nurlaily; Ayu Nurafni Octavia; Ahmad Sahri Romadon
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1602

Abstract

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.