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Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.824

Abstract

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.
Pengaruh Literasi Keuangan, Inklusi Keuangan Dan Jumlah Anggota Terhadap Pengelolaan Keuangan Simpan Pinjam Pada Kelompok Wanita Di Desa Muyang Kute Mangku Kabupaten Bener Meriah Lusi Afriliana; Ristati Ristati; Nurlela Nurlela; Marzuki Marzuki
Jurnal Intelek Insan Cendikia Vol. 2 No. 5 (2025): MEI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk mengetahui  bagaimana  pengaruh literasi keuangan, inklusi keuangan, dan jumlah anggota terhadap pengelolaan keuangan simpan pinjam pada kelompok wanita di Desa Muyang Kute Mangku, Kabupaten Bener Meriah. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 52 anggota kelompok simpan pinjam di desa tersebut. Uji coba kuesioner terdiri dari uji validitas dan uji reliabilitas dengan menggunakan metode Cronbach’s Alpha. Uji asumsi klasik menggunakan uji normalitas, uji multikolinearitas dan uji heterokedastisitas. Uji hipotesis menggunakan uji-t (parsial), dan koefisien determinnasi R2. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan bantuan perangkat lunak SPSS versi 23. Hasil penelitian menunjukkan bahwa literasi keuangan dan inklusi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan simpan pinjam.  Sedangkan jumlah anggota memiliki pengaruh negatif terhadap pengelolaan keuangan simpan pinjam. Hasil pengujian koefisien determinasi diperoleh hasil bahwa pengelolaan keuangan simpan pinjam di Desa Muyang Kute Mangku, Kabupaten Bener Meriah dipengaruhi oleh literasi keuangan, inklusi keuangan dan jumlah anggota sebesar sebesar 65,1% sisanya sebesar 34,9% dipengaruhi oleh faktor-faktor di luar penelitian ini.
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ratna Sari Siregar; Marzuki Marzuki; Husaini Husaini; Chairil Akhyar
Jurnal Intelek Insan Cendikia Vol. 2 No. 6 (2025): JUNI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini mengkaji Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Equity Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Data penelitian dapat diakses di website resmi www.idx.co.id. Sampel pada penelitian ini sebanyak 26 perusahaan. Alat analisis data dalam penelitian ini menggunakan metode Regresi Data Panel dengan alat bantu aplikasi e-views 12. Hasil penelitian yang ditemukan bahwa Current Ratio (CR) berpengaruh negatif dan tidak signifikan terhadap return saham, Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap return saham, Return On Equity (ROE) berpengaruh positif tetapi tidak signifikan terhadap return saham.
Pelatihan Penyusunan Karya Tulis Ilmiah Bagi Mahasiswa Eman Sulaeman Nasim; Aida Fitriani; Jejen Jaenudin; Marzuki Marzuki; Sri Mulyeni
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 3 No. 4 (2025): Oktober: Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v3i4.1148

Abstract

The ability to write scientific papers is an essential competency for students in supporting academic achievement and readiness to face the world of work and research. However, many students still experience difficulties in compiling scientific papers, especially in the aspects of writing systematics, the use of academic language, and reference management. In response to this problem, the service team carried out a Scientific Writing Preparation Training for PASIM National University students as a form of implementation of the Tri Dharma of Higher Education in the aspect of community service. The training method uses an andragogy approach through interactive lectures, discussions, and hands-on practice. The activity was attended by around 50 students across study programs. The training material includes an introduction to scientific papers, writing rules, topic determination techniques, reference search and management, and outline preparation. Evaluation was carried out through observation, assessment of written products, and satisfaction questionnaires. The results showed an increase in participants' understanding by 30–40% based on the comparison of pre-test and post-test. All participants succeeded in compiling an outline of scientific papers, and the majority expressed satisfaction with the training. This activity has proven to be effective in improving students' scientific writing skills and fostering academic motivation and culture. It is recommended that similar training be carried out on an ongoing basis with intensive mentoring to support the improvement of the quality of human resources and contribution to student scientific publications.
Co-Authors . Zulfan Adi, Catur Pramono Adrial, Rico Afdal Afdal Afdhal Muttaqin Agus Maulizar Agusmadi Agusmadi Ahmad Fauzi Pohan Aida Fitriani, Aida Akbarul Kautsar Alimin Mahyudin Alwi Hadad Ardian Putra Arifsyah M. Nasution Aripudin Aripudin Ascosenda Ika Rizqi Astuti Astuti Aulia Andhini Azirah Azirah Azlim Azlim Caska - Chairil Akhyar Daffa Affandi Dahnilsyah Dahnilsyah Dahyunir Dahlan Daniel Happy Putra Darmansyah Darmansyah Darmawi Musni Dedi Mardiansyah Dian Milvita Dinda Ratulangi Dwi Pujiastuti Dwi Pujiastuti Dwi Puryanti Eldiani Arifya Elistia Liza Namigo, Elistia Elvaswer Elvaswer Fadilla Monica Fani Anjelina Febrianti M S Feriska Handayani Irka, Feriska Handayani Fittri Royani Geby Sri Ayu Oktavia GUSTRIVONI GUSTRIVONI Habibi Ratu Perwira Negara Hadriana Hadriana Hanung Bramantyo Yuniawan Harmadi Harmadi Hasnah Faizah AR Herman Saputra Hinduan Hinduan Husaini Husaini Ikhsan Rizki Imam Taufiq Indah Tri Purwanti Indra Gunawan Iqbal Ramadhan Jauhari Ginting Jejen Jaenudin Jismulatif, Jismulatif Jummaini Juni Ahyar Khairil Afandi Lubis Khairun Sadri Kurniawan A Lalu Sahrul Hudha Lolo Ate Karina Berutu Lusi Afriliana Luthifa Rafifah Rinaldi Putri Lysa Hapsari M Farhan Tigor Lubis M. Ali Shafii M. Alif Hudawi Pasaribu M. Ihsan Dacholfany M. Ramadhan Siregar Maqfira Wahyu Perdana Meqorry Yusfi Mery Aprillia Muhammad Arif Muhammad Arval Muhammad Hatta Muhammad Iqbal Muhammad Kahfi Muhammad Nasir Muhammad Rafly Muhammad Rapli Harahap Muhlizar Muhlizar Mukidi, Mukidi Muldarisnur, Mulda Mustafa Kamal Muttaqien Muttaqien Mutya Vonnisa Naela Amalia Zulfa Nasim, Eman Sulaeman Nayla Putri Kamila Nini Firmawati Novia Dwi Agusri Nur Fadli Nur Soleha Nurdin, Safriadi Nurhayati Nurhayati Nurlela Nurlela Nurul Annisa NURUL QOMARIYAH Pahrozi Ahmad Pahrozi Ahmad Pausi Rahman POPI ASTARI Prabowo, Guntur Prihatmanto A S Purba, Nelvitia Putri Lestari Kusuma Putri Maharani Rahma Yeni Rahmat Rasyid Rasid M Ratna Sari Siregar Reza Alfian Rika Astuti Rika Astuti Rina Palunga Ristati Ristati Riza Ul Fahmi Sadrina Sadrina Salwa Mazaya Siregar Samsuri Samsuri Saputra R Sitorus R P Solly Aryza SOVIETI SOVIETI Sri Handani Sri Mulyeni Sri Oktamuliani Sri Woro Sucy Lestari Wirma suhandri, suhandri Suhardi Marli Sukoco A Susi Rahayu Teuku Azhari Teuku Daudsyah Trengginas Eka Putra Sutantyo Usna, Sri Rahayu Alfitri Veithzal Rivai Zainal Wahyuddin Wahyuddin Wiki Noviandi Wirawan, Rahadi Wulandari A A Wulandari Wulandari Yeni Agus Tri Puryanti Yoci Darwita Putri Yundari, Yundari Zainal A. Muchlisin Zihan Chairunnisa Zulfa Riza Zulfi Zulfi