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All Journal Jurnal Applied Research in Management and Business Economic Reviews Journal Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Jurnal Ekonomi, Bisnis, dan Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Ardhi: Jurnal Pengabdian dalam Negri
Giovanny Bangun Kristianto
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Analisis Faktor – faktor yang Mempengaruhi Kualitas Audit Maharani Kusuma Putri; Damar Finanti; Giovanny Bangun Kristianto
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2022: Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2022)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v2i1.1017

Abstract

Perusahaan kecil dan menengah, perusahaan besar dan berbagai macam industry memiliki kewajiban untuk membuat laporan keuangan perusahaan. Laporan Keuangan akan memiliki nilai tambah bila diaudit oleh akuntan publik. Dalam penelitian ini faktor yang memengaruhi kualitas audit yang akan diteliti adalah independensi audit, motivasi auditor, kompetensi auditor, pengalaman auditor, audit tenure, audit fee, spesialisasi auditor, due professional care, time budget pressure, dan jasa non audit. Faktor-faktor tersebut didasari pada dua buah teori yaitu teori keagenan dan teori perilaku terencana. Jenis penelitian kuantitatif dengan hubungan kausal untuk memberikan penjelasan secara empiris tentang fenomena yang terbentuk karena pengaruh antar variabel. Populasi pada penelitian ini adalah auditor yang bekerja pada kantor akuntan publik yang berada di Pulau Jawa. Sampel penelitian menggunakan probability sampling dengan spesifikasi cluster sampling menggunakan kuesioner. Analisis data yang digunakan adalah uji kualitas data, uji asumsi klasik dan uji regresi linear berganda. Hasil penelitian menyatakan faktor motivasi auditor, kompetensi, pengalaman auditor, spesialisasi auditor, due professional care dan time budget pressure memiliki pengaruh positif dan signifikan terhadap peningkatan kualitas audit. Kemudian Independensi auditor, fee audit dan jasa non audit dalam penelitian ini tidak memiliki pengaruh terhadap kualitas audit. Dan Audit tenure memiliki pengaruh secara negatif terhadap kualitas audit.
PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN MOTIVASI AUDITOR SEBAGAI VARIABEL MODERASI Giovanny Bangun Kristianto; Wita Ramadhanti; Icuk Rangga Bawono
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.397 KB) | DOI: 10.32424/jeba.v22i1.1564

Abstract

PENGARUH SISTEM PENGENDALIAN INTERNAL, MOTIVASI KERJA, DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Lestari, Yuni; Giovanny Bangun Kristianto; Esti Saraswati
Applied Research in Management and Business Vol. 3 No. 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i2.233

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh sistem pengendalian internal, motivasi kerja, dan efektivitas sistem informasi akuntansi terhadap kinerja karyawan. Penelitian ini merupakan penelitian kuantitatif dengan populasi karyawan bank PT. BPR BKK yang berada di wilayah Purbalingga. Jumlah responden sebanyak 105 dengan teknik pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda. Sebelum melakukan analisis regresi, dilakukan uji asumsi klasik agar model penelitian memberikan hasil terbaik yang terdiri dari uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas. Berdasarkan hasil analisis yang dilakukan dengan SPPS versi 25 ditemukan bahwa secara parsial variabel sistem pengendalian internal berpengaruh positif terhadap kinerja karyawan, motivasi kerja berpengaruh positif terhadap kinerja karyawan, efektivitas sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, serta ketiga variabel tersebut secara simultan berpengaruh terhadap kinerja karyawan.
Manajemen Keuangan Bagi Kelompok Pembatik Ecoprint Berbasis Digital Marketing – Purbalingga Cahyo Budi Santoso; Giovanny Bangun Kristianto; Dianningsih Dianningsih
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 4 (2024): Desember : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i4.1321

Abstract

This Community Service (PKM) aims to improve financial management and digital marketing skills for ecoprint batik groups in Purbalingga. This program is motivated by the needs of craftsmen to develop local economic potential by improving skills in managing finances and utilizing digital technology for product marketing. Through a participatory approach and intensive training, this PKM activity provides an in-depth understanding of good financial management and effective digital marketing strategies. The results of this program show a significant increase in the financial management skills and digital marketing skills of the participants. Thus, this PKM has succeeded in empowering ecoprint batik groups to be more financially independent and able to compete in a wider market through optimizing digital marketing.
Sosialisasi Peran Profesi Akuntan untuk Lulusan Akuntansi Pada Era Digital 5.0 Giovanny Bangun Kristianto; RR Farida Istiningrum; Dianningsih Dianningsih
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 4 No. 1 (2025): Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v4i1.1778

Abstract

Technological developments in the Digital Era 5.0 have significantly changed the landscape of the accounting profession. Artificial intelligence (AI), big data, blockchain, and the Internet of Things (IoT) are the main factors influencing the transformation in the world of accounting. Accountants are no longer just playing the role of recorders of financial transactions, but are also required to have in-depth data analysis skills and an understanding of new technologies that support efficiency and accuracy in financial management. The biggest challenge faced is the automation of various tasks that were previously done manually, which can reduce the need for conventional accountants. However, on the other hand, this development also opens up opportunities for accountants to increase their role in financial analysis, business planning, and technology-based risk management. This socialization activity aims to provide an understanding to accounting students and high school students regarding the role and challenges of the accounting profession in the digital era. Through a community service program in the form of a Focus Group Discussion (FGD), participants were given insight into the importance of adapting to technological developments and strategies that can be applied to stay relevant in the world of work. The results of this activity showed that the students involved gained a better understanding of the digital transformation in the accounting profession and the importance of developing technology-based skills. Thus, it is expected that future accountants can improve their competitiveness and be ready to face changes in the increasingly digital and complex business world.
Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan kepada UMKM di Kabupaten Banyumas Giovanny Bangun Kristianto; Farida Istiningrum; Esti Saraswati
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 2 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i2.1125

Abstract

This community service program aims to provide training in preparing simple financial reports to MSMEs in Banyumas Regency. This activity, which was attended by 20 MSMEs in the culinary sector, focused on increasing understanding of SAK-EMKM, direct practice in preparing financial reports, and assistance related to financial management. The obstacles faced by MSME partners are partly related to minimal capital and marketing. From the capital sector, basically with the existence of financial reports, it is able to bridge financial problems. In addition, information regarding access to capital and HR development strategies was also conveyed. The results of the activity showed an increase in understanding and skills of MSME actors in preparing financial reports, which are expected to support business growth and their competitiveness in the market. Assistance in preparing financial reports for MSMEs is a method to align the problems that arise to make MSMEs in Indonesia more advanced and synergize in building Indonesia.
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Skala Usaha Terhadap Penerapan Penyusunan Laporan Keuangan pada UMKM: Studi kasus UMKM di Kecamatan Banyumas Devie Oktavianita; Giovanny Bangun Kristianto; Esti Saraswati
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.896

Abstract

This study aims to determine the influence of accounting understanding, education level, and business scale on the implementation of financial reporting in UMKM in Banyumas District, both partially and simultaneously. The study population comprised all UMKM in Banyumas District. The sampling technique used purposive sampling. The sample size was 143 respondents, calculated using the Slovin formula and meeting several predetermined criteria. Data collection used a questionnaire. The results indicate that accounting understanding, education level, and business scale simultaneously influence the implementation of financial reporting in UMKM. Accounting understanding partially influences the implementation of financial reporting in UMKM. Education level partially influences the implementation of financial reporting in UMKM. Business scale partially influences the implementation of financial reporting in UMKM.
Co-Authors Cahyo Budi Santoso Damar Finanti Devie Oktavianita Dianningsih Dianningsih esti saraswati Farida Istiningrum Icuk Rangga Bawono Maharani Kusuma Putri RR Farida Istiningrum Wita Ramadhanti Yuni Lestari