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PENGARUH PENGALAMAN, INDEPENDENSI , DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Auditor di KAP Bandung) Nurhayati, Enung
Jurnal Riset Keuangan dan Akuntansi Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v1i02.438

Abstract

This researchexamine how ethics has an effect in moderating the Experience, Independence and Time Budget Pressure on Audit Quality. Descriptive and verificative method is used in this research. The population in this study is the auditor who works at KAP Bandung, while  the technique to determine the number of samples using the formula Yamane obtained 142 respondents . Questionnaires distributed for 142 respondents were returned by them are 74, while the questionnaire which can be further processed as many as 69. MRA( Moderated Regression Analysis) is used to analyze the data.The result of this research show that experience, independence and time budget pressure simultaneously have an effect on audit quality. While, partially the experience and independence have a positive effect on audit quality, and time budget pressure has a negativeeffect on audit quality. Then,ethicshas a significant effect in moderating the experience, independence, and time budget pressure on audit quality.
KESIAPAN KERJA MAHASISWA PROGRAM STUDI AKUNTANSI DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) Nurhayati, Enung; Martika, Lia Dwi
Jurnal Riset Keuangan dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1697

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan dan kompetensi analisis terhadap kesiapan kerja mahasiswa akuntansi baik secara simultan maupun secara parsial.  Populasi dalam penelitian ini adalah mahasiswa aktif program studi akuntansi Fakultas Ekonomi Universitas Kuningan pada tahun 2017. Teknik pengambilan sampel dengan teknik purposive, yaitu mahasiswa aktif program studi akuntansi Fakultas Ekonomi tingkat 3 dan 4. Analisis data menggunakan analisis regresi dilakukan dengan metode analisis regresi berganda.  Hasil penelitian ini menunjukkan bahwa kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, dan kompetensi analisis berpengaruh baik secara simultan maupun parsial terhadap kesiapan kerja mahasiswa dalam menghadapi masyarakat ekonomi ASEAN. Kata kunci: Kompetensi etika, kompetensi pengetahuan, kompetensi kemampuan, kompetensi hubungan, kompetensi analisis, dan kesiapan kerja mahasiswa akuntansi
Stock return determinants in Indonesia Nurhayati, Enung; Hamzah, Amir; Nugraha, Helmi
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.32196

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of capital structure, company, size, earnings quality on stock returns with stock liquidity as an intervening variable. The method used in this study is descriptive and verification methods. This study uses 17 listed firms in Indonesia Stock Exchange as the sample specifically for the textile and garment industry over the period of 2014 to 2018 and analyzed by path analysis. The results show that capital structure, firm size, and earnings quality have significant and positive effects directly on stock returns and indirectly through stock liquidity. These findings imply that capital structure, firm size, earnings quality, and stock liquidity shall form positive information to investors under condition high trust of investors as the impact of decreasing asymmetric information. Consistent with signaling theory, this study proves that positive information on investors will be formed if there is an increase in investor confidence as a result of reduced information asymmetry.
ANALISIS PEMEROLEHAN BAHASA PADA ANAK USIA DINI DALAM TATARAN FONOLOGI Nurpaidah, Lilis; Nurhayati, Enung; Wuryani, Woro
Parole (Jurnal Pendidikan Bahasa dan Sastra Indonesia) Vol 4, No 4 (2021): VOLUME 4 NOMOR 4, JULI 2021
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/p.v4i2p%p.7269

Abstract

Language is a symbol of sound used by humans to interact with other humans which contains meaning. Language is acquired when the child is still a toddler. Language acquisition is acquired naturally when the child learns the first language. This study aims to describe vowels and consonants in early childhood at the phonological level. Many children at an early age still have difficulties or are not clear about pronouncing vowels and consonants. The method used in this study is a qualitative descriptive method which aims to describe the acquisition of language in early childhood at the phonological level related to vowels and consonants, while the technique used in this study is that the researcher makes observations then the researcher records what the child is saying. After that, the researcher wrote the utterance to be researched. The results obtained in this study are that there are difficulties in the vowel phoneme /ә/ and consonants /r/, /s/, /k/, /c/, /η/, /q/ and there are many simplifications of words such as [sepeda]. becomes [pedah], [becak] becomes [ta] changes consonant / c / to / t /, [tangan] becomes [anan], [motor] becomes [otol], [bunda] becomes [nda].
DETERMINATION ANALYSIS OF INVESTMENT DECISION-MAKING Hamzah, Amir; Syarifudin, Syahrul; Nurhayati, Enung
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v9i2.7211

Abstract

ABSTRACTThis study aims to analyze and prove empirical facts regarding the factors influencing investment decisions among victims of illegal binary options investments. The research sample was victims of binary options investment who were selected using a purposive sampling method of 271 respondents. Data analysis was conducted using partial least squares (PLS), which is a structural equation modeling (SEM) approach based on components or variants. Based on the statistical test result, it was found that overconfidence bias, financial literacy, and risk perception had a significant positive effect on investment decisions. At the same time, mental accounting and locus of control did not affect investment decisions. The practical implication of our findings underscores the importance of targeted interventions and educational programs aimed at enhancing financial literacy and mitigating overconfidence bias among victims of illegal binary options investments, ultimately safeguarding their financial well-being.ABSTRAKPenelitian ini bertujuan untuk menganalisis dan membuktikan fakta empiris mengenai faktor-faktor yang mempengaruhi keputusan investasi pada korban investasi opsi biner ilegal. Sampel penelitian adalah korban investasi opsi biner yang dipilih menggunakan metode purposive sampling sebanyak 271 responden. Analisis data dilakukan dengan menggunakan Partial Least Squares (PLS) yang merupakan pendekatan Structural Equation Modelling (SEM) berdasarkan komponen atau varian. Berdasarkan hasil uji statistik ditemukan bahwa bias overconfident, literasi keuangan, dan persepsi risiko berpengaruh positif signifikan terhadap keputusan investasi, sedangkan mental akuntansi dan locus of control tidak berpengaruh terhadap keputusan investasi. Implikasi praktis dari temuan kami menggarisbawahi pentingnya intervensi yang ditargetkan dan program pendidikan yang bertujuan untuk meningkatkan literasi keuangan dan mengurangi bias terlalu percaya diri di antara para korban investasi opsi biner ilegal, yang pada akhirnya menjaga kesejahteraan finansial mereka.
Dakwah Islam Melalui Karya Sastra Nurhayati, Enung; Junaedi, Dedi; Sahliah, Sahliah
Hanifiya: Jurnal Studi Agama-Agama Vol 2, No 2 (2019): Hanifiya: Jurnal Studi Agama-Agama
Publisher : Program Studi Studi Agama-Agama Pascasarjana UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.87 KB) | DOI: 10.15575/hanifiya.v2i2.7303

Abstract

The Da'wah through literary works is based on Al-Quran surah Ali Imran verse 110. Da'wah through literary works, in this case, the writer or creator of literary works is an element of da'i. Religious points, both religious themes or messages are elements of the message of preaching. While literary works are the media of his da'wah. Da'wah through literary works will be most successful depending on the way the presentation and packaging it uses. Da'i who are competent to become Islamic writers are needed. This was to meet the challenges when many writers (writers) often turned away from religious literature and preferred to pursue liberalism or genital literature (exploiting sex). Therefore, a cadre of the preachers should be needed for proselytizing professionals through literary works. Need to conduct training based on "Da'wah and Literature". The trainings study theoretically and practically about da'wah through media literary works. The main goal is for the preachers to be both theoretically and practically skilled in preaching through.
PENERAPAN MODEL PROBLEM BASED LEARNING BERBANTUAN MEDIA WATTPAD TERHADAP KETERAMPILAN MENULIS TEKS CERPEN PADA SISWA KELAS IX SMP PGRI CIBEUREUM Lestari, Dinda Ayu; Nurhayati, Enung; Lestari, Riana Dwi
Parole : Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol. 8 No. 1 (2025): VOLUME 8 NOMOR 1, JANUARI 2025
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/parole.v8i1.24278

Abstract

This article describes the results of research on the application of the Problem Based Learning model assisted by Wattpad media. This research was motivated by the lack of interest in reading in class IX students so that their writing abilities were quite low. The use of technology is rarely used in the learning process, there needs to be updates in the media used. The learning model used does not vary, making learning outcomes less than optimal. The aim of this research is to determine the application of the Problem Based Learning model assisted by Wattpad media on short story text writing skills in class IX students. This research method is quasi-experimental, the research design used is one group pretest - posttest design. The population in this study were class IX students at PGRI Cibeureum Middle School for the 2023/2024 academic year, consisting of three classes with a total of 85 students. The sample in this research consisted of 25 students. The average pretest score was 60.23 and posttest was 83.28. This increase was strengthened by the results of the T-test, which obtained a value of 0.000 < 0.05, so it can be concluded that there was an increase in students' short story text writing skills after using the Problem Based Learning model. Thus, the application of the Problem Based Learning learning model assisted by Wattpad media can improve the short story writing abilities of class XI students at PGRI Cibeureum Middle School.
EFEKTIVITAS PEMBELAJARAN MENULIS TEKS EDITORIAL MENGGUNAKAN MODEL PROBLEM BASED LEARNING BERBANTUAN NEARPOD PADA SISWA KELAS XII Siti Aisyah; Nurhayati, Enung; Wuriyani, Woro
Parole : Jurnal Pendidikan Bahasa dan Sastra Indonesia Vol. 8 No. 1 (2025): VOLUME 8 NOMOR 1, JANUARI 2025
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/parole.v8i1.24755

Abstract

This study began with the problem of students struggling to write editorial texts. This difficulty arose due to the conventional teaching methods used by teachers and the limited use of innovative learning media. To address this issue, the researcher employed an innovative teaching model, Problem-Based Learning, assisted by Nearpod. The study aimed to determine the effectiveness of editorial text writing learning using Problem-Based Learning assisted by Nearpod. The research used a quantitative approach and an experimental method with a one-group pretest-posttest design. The results showed that the average pretest score was 65, while the posttest score was 85. The results indicated that the p-value was less than 0.05, which falls within the acceptance range of Ha (0.000 < 0.05). Therefore, Ha was accepted and Ho was rejected. Based on the N-Gain test results, the score obtained was 0.56, which falls within the moderate category. Thus, Problem-Based Learning assisted by Nearpod is deemed effective in improving the learning outcomes of writing editorial texts.
DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI KOPERASI DALAM PERSPEKTIF FRAUD HEXAGON Manihuruk, Bunga Sinta Mariani; Nurhayati, Enung; Salta, Salta
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10399

Abstract

The purpose of this study is to analyze the influence of financial pressure, leadership style, effectiveness of internal control, organizational culture, position, and collusion on the tendency of accounting fraud. The population in this study were the administrators of savings and loan service cooperative units in Kuningan Regency, totaling 165 administrators. The sample in this research was 120 cooperatives administrators. The data analysis technique in this research uses Partial Least Square- Structural Equation Modeling (PLS SEM). The results of this research indicate that financial pressure, position, and collusion have a significant positive effect on the tendency of accounting fraud. Meanwhile, leadership, organizational culture and the effectiveness of internal control have a negative effect significant on the tendency of accounting fraud. Keywords: Financial Pressure, Organizational Culture, Position, Collusion, Leadership, Effectiveness of Internal Control, Tendency of Accounting Fraud.
Pemasaran digital: Efektif produk UMKM dalam platform shopee di Desa Lengkong, Kabupaten Kuningan Jawa Barat Syarifudin, Syahrul; Nuke Nurfatimah, Siti; Nurhayati, Enung
Abdimas Siliwangi Vol. 8 No. 1 (2025): Februari 2025
Publisher : IKIP SILIWANGI

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

Abstract

ABSTRAK Artikel ini memaparkan mengenai kegiatan pengabdian kepada masyarakat mengenai pengembangan pemasaran digital untuk UMKM di desa Lengkong Kuningan pada platform Shopee. Metode yang diusulkan dalam pengabdian ini mencakup serangkaian workshop interaktif yang dirancang untuk memberikan pemahaman mendalam tentang strategi pemasaran digital di Shopee. Para peserta diberikan panduan praktis mengenai cara mengoptimalkan penggunaan fitur Shopee, termasuk penggunaan Shopee Ads, teknik optimasi konten, dan strategi penentuan harga yang diselenggarakan pada bulan Juli 2024. Kesimpulan dari pengabdian ini menunjukkan bahwa program pelatihan dan pendampingan dalam pemasaran digital untuk UMKM di Desa Lengkong telah berhasil mencapai tujuan utamanya, yaitu meningkatkan literasi digital dan kinerja pemasaran produk UMKM di platform Shopee. Dengan strategi yang tepat, para pelaku UMKM berhasil meningkatkan visibilitas dan penjualan produk mereka. Kata Kunci : Pemasaran digital, UMKM, Shopee. ABSTRACT This article describes community service activities regarding the development of digital marketing for MSMEs in Lengkong Kuningan village on the Shopee platform. The method proposed in this service includes a series of interactive workshops designed to provide an in-depth understanding of digital marketing strategies at Shopee. Participants were given practical guidance on how to optimize the use of Shopee features, including the use of Shopee Ads, content optimization techniques, and pricing strategies which will be held in July 2024. The conclusion of this service shows that the training and mentoring program in digital marketing for MSMEs in Lengkong Village has succeeded in achieving its main goal, namely increasing digital literacy and marketing performance of MSME products on the Shopee platform. With the right strategy, MSME players have succeeded in increasing the visibility and sales of their products. Keywords: Digital marketing, MSMEs, Shopee.