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All Journal Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Jurnal Nusantara Berbakti Jurnal Akuntansi dan Keuangan West Science Amsir Accounting & Finance Journal
Yusni Yusni
Universitas Muhammadiyah Luwuk
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Luwuk Muhammadiyah High School Students' Entrepreneurship Capability Irwan Moridu; Fitriani Fitriani; Nurcahya Hartaty Posumah; Debiyanti Kune; Yusni Yusni
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.194

Abstract

Communication training is a common sort of education, particularly in the business world. The purpose of this exercise is to assist SMA Muhammadiyah Luwuk students in developing their business skills. The problem is that students do not have access to entrepreneurship education communication resources at school. The training method is divided into four stages: displaying a video about the significance of communication, offering material and business communication simulations for communication skills training, and drawing conclusions from all of the training supplied. The results of the corporate communication training program have helped SMA Muhammadiyah students improve their communication skills and gain confidence in public speaking.
Analisis Efektivitas Penggunaan Teknologi Big Data dalam Proses Audit: Studi Kasus pada Kantor Akuntan Publik di Indonesia Asri Ady Bakri; Yusni Yusni; Nuratni Botutihe
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.641

Abstract

Kemajuan teknologi yang pesat telah mengubah lanskap audit, dengan teknologi Big Data yang muncul sebagai disruptor yang signifikan di lapangan. Penelitian ini menyelidiki pemanfaatan dan dampak teknologi Big Data dalam proses audit kantor akuntan publik di Indonesia. Pendekatan metode campuran, yang menggabungkan survei dan wawancara, digunakan untuk mengumpulkan data dari 250 responden, termasuk auditor, manajer, dan profesional TI. Studi ini menemukan bahwa sebagian besar responden melaporkan penggunaan teknologi Big Data yang moderat hingga ekstensif, dengan 34% menggunakannya secara "Sangat" dan 18% menggunakannya secara "Ekstensif". Selain itu, mayoritas responden merasakan dampak positif terhadap kualitas audit (78%), peningkatan efisiensi (79%), dan peningkatan penilaian risiko (85%). Namun, tantangan yang terkait dengan kualitas data, resistensi terhadap perubahan, dan kebutuhan akan keahlian khusus juga diidentifikasi. Rekomendasi untuk memaksimalkan manfaat adopsi teknologi Big Data termasuk memprioritaskan jaminan kualitas data, memberikan pelatihan berkelanjutan untuk auditor, meningkatkan langkah-langkah keamanan data, dan mengembangkan alat Big Data khusus industri. Studi ini berkontribusi pada pemahaman tentang adopsi teknologi di sektor audit dan memberikan wawasan bagi kantor akuntan publik, badan pengawas, dan penelitian di masa depan dalam konteks industri audit di Indonesia.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PENGAWASAN TERHADAP KUALITAS LAPORAN KEUANGAN Yusni Yusni; Ririn Apriana; Rosma Ndiak
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 4 No. 3 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i3.198

Abstract

The purpose of this study is to determine the effect of the Implementation of Government Accounting Standards and Financial Supervision on the Quality of Financial Reports at the Banggai Regency Human Resources Development Agency Office. The analysis method used in this study is a quantitative analysis method, the analysis tool used to analyze data using SPSS 25. While the data sources in this study use primary data and secondary data. Based on the results of data analysis using SPSS 25, it shows that the results of the t-test show that all independent variables, namely the Implementation of Government Accounting Standards (X1), and Financial Supervision (X2), have a partial influence on the Quality of Financial Reports (Y) at the Banggai Regency Human Resource Development Agency Office. From the results of the ANOVA (analysis of variance) test or F test, the F-count is 8.781 and the F-table is 3.29. With this comparison, it can be seen that the F-count = 8.781> F-table value = 3.29, which means that it simultaneously has a positive and significant effect, and from the results of the study, it is partially shown that the variable for the application of government accounting standards (X1) has a regression coefficient value of 0.478 and the t-test value shows a t-count value = 2.514> from the t-table value = 2.034. This shows that the variable for the application of government accounting standards (X1) has an effect on the quality of financial reports (Y) and the financial supervision variable (X2) has a regression coefficient value of 0.411 and a value of The t-test shows the t-count value = 2.881 > from the t-table value = 2.034, this shows that partially the financial supervision variable has a positive and significant influence on the quality of financial reports (Y) at the Banggai Regency Human Resources Development and Personnel Agency,
Analisis Potensi Pajak Air Tanah dan Kontribusinya Terhadap Penerimaan Pajak Daerah Fitriani Fitriani; Yusni Yusni; Sulistyaningsih Sulistyaningsih
Amsir Accounting & Finance Journal Vol 1 No 2 (2023): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i2.209

Abstract

The implementation of the PDRD Law Number 28 of 2009 concerning the addition and delegation of types of regional taxes and fees has become an opportunity for local governments to maximize all the potential of their regions so that they can increase their regional income. Therefore, exploring the potential and information of groundwater tax in Banggai Regency is one of the important factors to increase local tax revenue. during the 2018-2020 period. This study applies a qualitative descriptive method with a research focus on the potential and contribution of groundwater tax to regional tax revenues in Banggai Regency. The research location is at the Regional Revenue Agency of Banggai Regency. Excavation of the potential for groundwater tax in Banggai Regency resulted in a good percentage in the 2018-2019 period because it had increased and in the 2019-2020 period it had decreased. The untapped potential is 2,641,856,175.4. The biggest groundwater tax contribution is 0.47%, namely in 2019 while in 2018 it was 0.11 and in 2020 it was 0.46. This requires the government's efforts to increase the potential and contribution of groundwater tax so that regional revenues for Banggai Regency also increase.
Co-Authors Asri Ady Bakri Debiyanti Kune Fitriani Irwan Moridu Nuratni Botutihe Nurcahya Hartaty Posumah Ririn Apriana Rosma Ndiak Sulistyaningsih Sulistyaningsih