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Efektivitas Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Implementasi Good corporate governance dan Fraud di Masa Pandemi Covid-19 pada PT. Sarindo Makmur Sejahter Nelli Novyarni; Debi Arianti; Reni Harni
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.935

Abstract

This study aims to examine whether there is an influence on the effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance on Fraud During the Covid-19 Pandemi.This research uses a type of causality research with a quantitative approach, which is measured using a multiple linear regression based method with SPSS version 24.00. the population of this study is PT. Sarindo Prosperous Prosperity. The sample was determined based on the purposive sampling method, with a total sample of 30 respondents. The data collected in this research is in the form of primary data. Data collection techniques using a questionnaire in the form of a questionnaire distributed to employees of PT. Sarindo Prosperous Prosperity. Hypothesis testing using t test and f test. The results of the study prove that (1) the Effectiveness of the Internal Control Sistem has an effect on Fraud during the Covid-19 Pandemi, (2) Compliance with Accounting Rules has an effect on Fraud during the Covid-19 Pandemi, (3) Implementation of Good corporate governance has an effect on Fraud in The Covid-19 Pandemi Period. (4) The effectiveness of the Internal Control Sistem, Compliance with Accounting Rules, and the Implementation of Good corporate governance have a simultaneous effect on Fraud in the Covid-19 Pandemi Period.
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) AMIK Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
Penyuluhan Pentingnya Laporan Keberlanjutan Bagi Usaha Mikro Kecil Menengah Dalam Rangka Mempertahankan Keberlanjutan Usaha Nelli Novyarni; Kustri Andyarini; Rini Ratnaningsih; Reni Harni
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 4 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v4i3.402

Abstract

The problem for MSMEs is how to understand and implement Sustainability Reporting properly. The goal of this community service is to be able to meet MSME needs for availability of sustainability reports and exchange of business information with parties inside and outside the MSME. The method used is interactive, and the result of this crowdsourcing works well. where MSMEs can prepare simple sustainability reports well and need ongoing guidance. The conclusion of this crowdsourcing is that MSMEs understand and can perform simple Sustainability Reporting using the Sustainability Reporting app.
Dominansi Pengaruh Literasi Keuangan, Kecerdasan Emosional, Financial Self-Efficacy, dan Pembelajaran Keuangan di Kampus terhadap Perilaku Pengelolaan Keuangan Mahasiswa (Studi Kasus Mahasiswa STIE Indonesia Jakarta) Nelli Novyarni; Nabilah Amanda; Reni Harni; Kartijo Kartijo
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7556

Abstract

This study aims to analyze the influence of financial literacy, emotional intelligence, financial self-efficacy, and campus financial learning on the financial management behavior of students’ at STIE Indonesia Jakarta in the 2021 and 2022 Academic Years. This type of research is quantitative research with an associative approach. The data used is primary data obtained by distributing questionnaires to respondents. The sample in this study amounted to 110 students, consisting of students of the 2021 and 2022 intakes of the S-1 Accounting and S-1 Management study programs, who were selected using a non-probability sampling technique with a purposive sampling method. The research instrument consists of 24 questionnaire items arranged based on indicators of each variable, and distributed in the form of Google Form. Data analysis was carried out using SmartPLS version 4.0, including the stages of evaluating the measurement model, The R-square value of 0.677 indicates that the independent variables in the model explain 67.7% of the variance in the dependent variable. The remaining 32.3% is explained by factors outside the model. Therefore, the results of this study indicate that financial literacy, emotional intelligence, financial self-efficacy, and financial learning on campus significantly influence the financial management behavior of students at STIE Indonesia Jakarta.