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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Jurnal Pengabdian kepada Masyarakat Nusantara Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan
Nedi Hendri, Nedi
www.ummetro.ac.id
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Akuisisi : Jurnal Akuntansi

 1 
ANALISIS MODEL-MODEL PENDAYAGUNAAN DANA ZAKAT DALAM PEMBERDAYAAN MASYARAKAT MISKIN KOTA DI PROVINSI LAMPUNG Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 11, No 2 (2015): November 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The problems of poverty are quite complex requiring the intervention of all parties. Most of Zakat Management Organization run the utilization program of zakat to tackle the problem of poverty only by its own logic. Therefore the empowerment models of  Zakat funds to the urban poor in different system, with the advantages and disadvantages of each system. The aim of this study is to find a prototype model of the proper optimization of charity funds in the empowerment of the poor town based on local wisdom in Lampung province. For the first stage this study used a survey method with the data derived from the results of the Focus Group Discussion (FGD) and in-depth interviews with the speakers is the model identification stage. In the second stage is the stage of reconstruction model using comparative analysis.Community Based Development is a method of approach that involves communities in development. Where construction began on the stage of ideas, planning, program development activities, budgeting , procurement of resources to the implementation of a more emphasis on real desire or the real needs of the community in a group of people.  Integrated Community Development (ICD) is a place that is focused on the integrated delivery of education, health, youth training, and economic empowerment of community-based integrated manner. With Mustahik Relation Officer (MRO) as human resources assistant, ICD became the center of the distribution of the program so that the program is more scalable, and controlled. Keywords: Zakat Fund, Empowerment, and Poor Urban.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG) Hendri, Nedi; Suyanto, Suyanto
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate ones professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.
FAKTOR-FAKTOR YANG MEMEPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PADA UMKM DI KOTA METRO Hendri, Nedi
JURNAL AKUISISI Vol 12, No 1 (2016): April 2016
Publisher : Universitas Muhamamdiyah Metro

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Abstract

The Compliance of SME in paying taxes will give a good impact in the creation of new tax sources which is will increase state revenues. However, if the factors affecting SMEs Actors Compliance is negative, then the Taxpayer Compliance will tend to rise and provide a good influence for the state revenue.The purpose of this study was to determine the effect of the Knowledge Taxpayer, Taxation Sanction, Confidence, and awareness of the  Taxpayer Compliance.The research methods used in this research was the analysis of the path (path diagram). The result of the research shows that, the confidence level has no effect on tax compliance in paying taxes. While the knowledge of the taxpayer, tax penalties, and awareness of the taxpayers effect on tax compliance in paying taxes. Keyword: Knowledge of Taxpayer, Taxation Sanction, Faith, Awareness Taxpayers and Taxpayer Compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2010 - 2013 Hendri, Nedi
JURNAL AKUISISI Vol 11, No 1 (2015): April 2015
Publisher : Universitas Muhamamdiyah Metro

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Abstract

This research conducted in the field of agriculture and mining companies listed on the Indonesia Stock Exchange. The purpose of this research is to examine the impact firm size, firm public accounting size, consistency become a client, operation of complexity, profit of loss of business and auditor opinion toward audit delay. Sampling method that used is purposive sampling and the result are 21 firms as sample. This research is done for 2010 – 2013 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with statistic deskriptif test, classic assumption test before hypothesis test. Software SPSS 17 for windows is used to test in this research. The result of this research shows that independent variables simultaneously influenced 12,3 percent of dependent variable. Partially,  consistency become a client have negative significant toward audit delay. The other variables such as firm size, firm public accounting size, operation of complexity, profit or loss of business and auditor opinion do not affecting audit delay. Key words :  audit delay, firm size, firm public accounting size, consistency become a client, operation of complexity, profit or loss of business and auditor opinion.
Urgensi Penggunaan Big Data Analytics Dalam Audit Sektor Publik Dharma, Adi; Hendri, Nedi
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.852

Abstract

The rapid transformation of information technology in Accounting Information System has resulted a global change in financial and non-financial data. The use of large amount of data, broad data source, and a new characteristics of data has encouraged auditors to meet the best Strategy in order to improve the quality of public audit. The  aims to analyze the implementation of Big Data Analytics in the Public Sector. The objective of the  study is inspired based on recent innovations in the Supreme Audit Institutions in the several countries such as Australia, USA, India and Indonesia. The method used in this research study is SWOT Analysis. Author describe the implementation of big data analytics from four perspectives which are strength, weaknesses, opportunities and threats. By using this SWOT Analysis, author can compare each aspect that led to a conclusion thatb  shows the correlation between the use of Big Data Analytics in the Supreme Audit Institutions and the  key transformation to success. This study makes contribution for practitioners in public sector audit to build  a foundation of big data analytic in their own institutions. While in the academic areas, the result of this study can be a reference for the development of big data.
Co-Authors Achmad Sobirin, Achmad Adi Dharma Agung Pangestu, Putra Al Amin, Muhammad Ridho Alia Fitri, Resti Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anjelina, Kadek Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asrul Sani Astuti, Agnes Mei Aurely, Sekar Hardya Cahya, Nanang Nur Darmayanti, Elmira Febri DEWI WULANSARI Diana Puspita Dwi Budi Santoso Edi Kurniawan Ermalia, Elda Desi Febri Darmayanti, Elmira Feby Amara, Citra Restuadi Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Hidayatullah, Farid Husain, T Jawoto Nusantoro Kamala, Shafa Tasya Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova Lutviana, Yusri M. Ihsan Dacholfany Nirmala, Maya Dwi Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Padwa Sari, Gustin Padwasari, Gustin Putri, Mira Novianti Rahayu, Tri Suci Retnaning Rahayu, sri Rina Kurniawati Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Sutanto, Agus Suyanto Suyanto Tri Adi Wibowo, Tri Adi Yeni Kurniawati, Yeni Yulita Zanaria, Yulita