Claim Missing Document
Check
Articles

Found 8 Documents
Search

Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.
PENYULUHAN DAN PENDAMPINGAN MENINGKATKAN KETERAMPILAN DAN PEMAHAMAN AKUNTANSI SISWA-SISWI SMAN 4 TANGERANG SELATAN Yudhi Prasetiyo Yudhi; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Shufia Zuhroh; Dwirini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.02

Abstract

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi.
Pelatihan Perencanaan Keuangan, Peluang Bisnis Ibu Rumah Tangga dan Pelaporan Keuangan Sederhana UMKM Yudhi Prasetiyo; Sila Ninin Wisnantiasri; Nindya Farah Dwi Puspitasari; Shufia Zuhroh; Nadhira Hardiana; Irma Irma
I-Com: Indonesian Community Journal Vol 4 No 1 (2024): I-Com: Indonesian Community Journal (Maret 2024)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v4i1.4087

Abstract

Women's role in improving the family economy and MSMEs in the village economy is one of the keys to improving welfare for both the family and society as a whole. Family financial planning, creating new business opportunities and creating good financial documentation for MSMEs is one of the keys to how housewives and MSMEs can make a good contribution to organizing and developing their competence to build the economic level in the village and area where they live. The method used is by means of discussion, training, providing modules and mentoring. The results of this activity provide positive implications for how enthusiastic housewives and MSME actors in Situ Udik Village can improve their competence and skills to build a better economy. The result of 1) Housewives can make good and healthy financial plans for their family life, (2) Provide potential benefits for housewives to earn additional income to improve their family's economy, (3) Increase knowledge for MSMEs in the village area to be able to make simple financial reports according to the correct provisions so that the financial health of the business is maintained. This National Community Service was carried out in Situ Udik Village, Cibungbulang District, Bogor Regency, West Java. Limited knowledge and competence of MSMEs and housewives in the field of accounting, and lack of motivation for housewives to work to create new business opportunities.
Factor Analysis on the Quality of Financial Reports Shufia Zuhroh
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.6885

Abstract

This study attempts to investigate, in part and simultaneously, the effects of information technology, organizational commitment, human resource quality, and internal control system on the caliber of financial reports at the Ministry of Religion Training Center in North Sumatra Regency. All of the participants in this study were workers at the Ministry of Religion's Work Unit in the North Sumatra Regency. This kind of study was conducted using cross-sectional data collection methods, organizational units of analysis, and causal research methodology. Primary data was used as the data source, and it was acquired by sending questionnaires to respondents who prepared financial reports and KPAs. In order to test the research hypothesis, the data analysis technique employs multiple linear regression analysis techniques, a statistical method for determining partial and simultaneous effects between two or more variables influences and descriptive statistical analysis with the help of the SPSS program.
Factors Affecting Capital Expenditure with Economic Growth as a Moderating Variable Shufia Zuhroh
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8336

Abstract

The purpose of this study is to determine the effect of Banten Province Regencies/Cities: Regional Original Income, General Allocation Funds, and Special Allocation Funds on Capital Expenditures. For the years 2017–2021, all of the regencies and cities in Banten Province make up the study's population. This study's data analysis technique is multiple linear regression analysis, which uses pooled data and the Eviews 9 software. The study's findings demonstrated the concurrently significant effects of regional original income, general allocation funds, and special allocation funds on capital expenditure. While General Allocation Funds and Special Allocation Funds have no discernible impact on capital expenditures, Regional Original Income has a positive and significant effect on them. While DAU in response to capital expenditures cannot be moderated, PAD and DAK can be by the moderating variable of economic growth.
Peran Sinyal Keuangan pada Anggaran Pendapatan dan Belanja Daerah terhadap Kinerja Pemerintah Daerah Yudhi Prasetiyo; Shufia Zuhroh; Novita Nugraheni
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p17

Abstract

This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures
Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer Yudhi Prasetiyo; Yeni Widiastuti; Sila Ninin Wisnantiasri; Diky Paramitha; Novita Nugraheni; Dwirini Dwirini; Shufia Zuhroh
Gandhi: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2024)
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/g-jpm.v1i1.7813

Abstract

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.