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All Journal JAKPI ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Della Rohma Dwi Astiningsih
Institut Bisnis dan Informatika Kosgoro 1957
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Pengaruh Idenpendensi, Etika dan Kompetensi Auditor Terhadap Kualitas Audit Pada KAP Di Jakarta Yusnita Noviyanti Lusiana; Della Rohma Dwi Astiningsih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1027.871 KB) | DOI: 10.32509/jakpi.v1i2.2178

Abstract

Penelitian ini bertujuan untuk menguji  Pengaruh Idenpendensi, Etika dan Kompetensi Auditor terhadap kualitas Audit. Populasi digunakan dalam penelitian ini adalah Kantor Akuntan Publik di Jakarta. Sampel dalam penelitian ini sebanyak 31 auditor dengan menggunakan metode purposive sampling. Penguji hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukan bahwa etika dan kompetensi auditor berpengaruh positif signifikan terhadap kualitas audit, sedangkan idenpendensi tidak berpengaruh signifikan terhadap kualitas audit. Idenpendensi, Etika dan Kompetensi Auditor secara simultan berpengaruh positif terhadap Kualitas Audit.
PENGENALAN AKUNTANSI DASAR UNTUK UMKM Della Rohma Dwi Astiningsih; Prisila Damayanty; Enza Davita; Fajar Sobari; Leliyana Leliyana; Indra Setiawan
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2023): (Februari 2023)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v6i1.1828

Abstract

MSME in Indonesia are one of the pillars of the Indonesian economy apart from cooperatives. The development of the number of MSME has increased from year to year, but only a few MSME have experienced developments in terms of their financial performance. This is because MSME still have weak knowledge of the process of accounting records and low awareness of the importance of accounting information in world business. Therefore, community service activities in the form of simple accounting introduction training for MSME are still very much needed. This training is intended for SMEs in Jagakarsa. Implementation of activities carried out by using the method of lectures, tutorials, and discussions. The results of this activity indicate that SMEs in Jagakarsa in running their business tend not to practice accounting. Some MSME actors in Jagakarsa also don't understand accounting and what the purpose of making financial reports is. This community service activity helps provide advice, motivation and knowledge to all MSME in Jagakarsa to implement simple training practices in their business activities so that they can improve their financial business performance
Co-Authors Enza Davita Fajar Sobari Indra Setiawan Leliyana Leliyana Prisila Damayanty Yusnita Noviyanti Lusiana