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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia Journal of Accounting, Management, Economics, and Business Jurnal Akuntansi
Fitrawati Ilyas
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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SOSIALISASI PENGELOLAAN DAN PENGENDALIAN KAS PADA BADAN USAHA MILIK DESA (BUMDES) DESA KUNCORO KABUPATEN BENGKULU TENGAH Dri Asmawanti-S; Nila Aprila; Fitrawati Ilyas; Desi Dwi Retnani; Amanda Alvi Nurdiantoro; Yuita Santika
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 3 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Badan Usaha Milik Desa (BumDes) sebaiknya mampu melakukan pencatatan keuangan yang baik dan benar, terutama mengenai kas, baik kas masuk maupun kas keluar. Namun permasalahan yang dihadapi sebagian besar oleh pengelola BumDes adalah keterbatasan pengetahuan dan keterampilan yang dimiliki. Hal ini yang menyebabkan mereka enggan menyusun laporan penggunaan kas. Tujuan kegiatan ini adalah meningkatkan pengetahuan mitra peran pentingnya mengelola kas yang baik, dan sesuai dengan aturan yang berlaku. Kegiatan ini dilaksanakan di Desa Sri Kuncoro Kabupaten Bengkulu Tengah pada pengelola Badan Usaha Milik Desa (BumDes). Seluruh anggota pengelola BumDes ikut hadir dalam kegiatan ini dan ditambah juga dengan sejumlah masyarakat setempat yang ingin menambah pengetahuannya mengenai pengelolaan kas BumDes. Teknik ceramah dan diskusi digunakan dalam kegiatan ini. Hasil dari kegiatan ini adalah pengelola BumDes memahami arti pentingnya pencatatan keuangan yang baik. Selain itu, pengelola BumDes berharap mendapatkan bimbingan teknis mendalam agar mereka dapat membuat pelaporan keuangan yang dapat dipertanggungjawabkan dan diterima oleh masyarakat umum. Kata Kunci: Kas, BumDes, Pencatatan Keuangan
PENGARUH GENDER, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR MENJADI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK Astri Wulan Dary; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.51-60

Abstract

The aim of this research is to examine and analyze the Influence of Gender, Financial Reward and Job Market considerations on intention of Accounting Students in Bengkulu City to have a career become Public Accountant and Non Public Accountant. This research is empirical research with quantitative approach which involves the use of statistical analysis. This research is using the primary data. Samples in this research consist of 160 accounting students of 1 public and 3 private Universities in Bengkulu City. The tool used in this research is logistic regression with SPSS software version 16. This study found that gender affect on the accounting students intention in Bengkulu City to have a career become public accountant and non public accountant, but financial reward and job market considerations this could not provide empirical evidence on the accounting students interest in bengkulu city to have a career become public accountant and non public accountant.Keywords : Gender, Financial Reward and Job Market Considerations. The Interest to have a career become Public Accountant and Non Public Accountant
THE INFLUENCE OF FAMILY’S ENVIRONMENT, MOTIVATION AND PERCEPTION OF UNIVERSITY STUDENT ABOUT THE PROFESSION OF PUBLIC ACCOUNTANT AGAINST THE INTENTION TO BE PUBLIC ACCOUNTANT TO ACCOUNTING STUDENT IN BENGKULU CITY Pandu Chaniago; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.53-70

Abstract

The aims of the study were: (1) to analyze the influence of family’s environment against the intention to be public accountant to accounting student; (2) to analyze the motivation against the intention to be public accountant to accounting student; and (3) to analyze the perception of student about public accountant against the intention to be public accountant to accounting student. In this research use Theory of Planned Behavior. The used data was primary data obtained by spreading questionnaires to accounting students of VII semester of economics faculty city of Bengkulu. The total of sample used in this study was 76 respondents. The method of analyzing the data applied was multiple linear regressions.From hypothesis testing it was gotten the result that: (1) family’s environment has a significant influence against the intention to be public accountant to accounting student; (2) Motivation has a significant influence against the intention to be public accountant to accounting student; and (3) student perception about the profession of public accountant has a significant influence toward the intention to be public accountant to the accounting student.Key words: Family’s Environment, Motivation, Perception, Intention and Public Accountant
PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu) Wiwien Maryani; Fitrawati Ilyas
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.35-52

Abstract

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.
PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU Intan Tri Nurdianti; Fitrawati Ilyas
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.15-25

Abstract

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning
Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies Nikmah Nikmah; Muhammad Taufik; Fitrawati Ilyas
Jurnal Akuntansi Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.12.1.51-62

Abstract

The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets. This study examines the effect of biological asset intensity and profitability on the disclosure of biological assets of agriculture companies. This study was tested using multiple regression analysis. The sample used in this study is agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. The data in this study is obtained from secondary source i.e. www.idx.com. The results of this study show the intensity of biological assets has a positive effect on the disclosure of biological assets and profitability does not have a positive effect on the disclosure of biological assets.
Analisis Reaksi Pasar Modal di Asia Tenggara terhadap Pandemi COVID – 19 Herlina, Beti; Husaini; Fitrawati Ilyas
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 3 (2024)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v2i3.1197

Abstract

This study aims to find empirical evidence regarding the Capital Market Reaction Analysis in Southeast Asia to the Covid-19 Pandemic. This study uses abnormal stock returns obtained from the composite stock index on the stock market in each Southeast Asian country in 2019 (before the pandemic occurred) and 2020 (when the Covid-19 pandemic occurred). The type of research used in this research is comparative quantitative research and the method used is descriptive quantitative. The research population is countries that have been affected by the Covid-19 pandemic. The sample of this research is the stock market in Thailand, Singapore, Vietnam, Malaysia, Cambodia, the Philippines, Indonesia, Myanmar, and Laos. Based on the results of the Abnormal Stock Return test using the Paired Sample t – Test, only Cambodia has reacted to the Covid-19 pandemic. Meanwhile, Thailand, Singapore, Vietnam, Malaysia, the Philippines, Indonesia, Myanmar, and Laos have not reacted to the Covid-19 pandemic. So it can be concluded that the hypothesis in this study was rejected. This means that there is no significant difference in the comparison of abnormal stock returns before and during the Covid-19 pandemic. This proves that the Covid-19 pandemic does not yet have significant information content to affect the stock market in Southeast Asia.
Co-Authors Amanda Alvi Nurdiantoro Astri Wulan Dary Desi Dwi Retnani Dri Asmawanti-s Herlina, Beti Husaini Intan Tri Nurdianti Muhammad Taufik Nikmah Nikmah Nila Aprila Pandu Chaniago Wiwien Maryani Yuita Santika