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All Journal Bata Ilyas Journal of Accounting Jurnal Konseling Pendidikan Islam
Muhammad Husni
Universitas Negeri Makassar
Education Social Sciences Other

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Sistem Informasi Akuntansi Berbasis Komputer dan Pemanfaatan SIA Keuangan Daerah terhadap Kualitas LKPD Muhammad Fiqhi Wardhana; Masdar Ryketeng; Muhammad Husni
Bata Ilyas Journal of Accounting Vol 3, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.542 KB) | DOI: 10.37531/bijak.v3i1.1778

Abstract

This research aims to influence computer-based information systems on the quality of local government financial statements and to determine the effect of the use of regional financial accounting information systems on the quality of local government financial statements. The data used in this study is secondary data obtained from the results of direct interviews with related parties and secondary data obtained from the Communication and Information Office of Kutai Kartanegara Regency.  The results showed that computer-based accounting information systems did not partially affect the quality of local government financial statements in the Kutai Kertanegara Regency diskominfo. This means that the hypothesis that the computer-based Accounting information system partially affects the quality of local government financial statements in the  Communication and Information Office of Kutai Kertanegara Regency is rejected because it is not proven to be true.  Based on the results of research that the use of financial accounting information systems has a partial effect on the quality of local government financial statements in the  Communication and Information Office of  Kutai Kertanegara Regency. Keywords:  Computer-Based Accounting Information System, Government Financial Statements Penelitian ini bertujuan untuk Pengaruh sistem informasi berbasis komputer Terhadap Kualitas Laporan Keuangan Pemerintah Daerah dan Untuk mengetahui Pengaruh pemanfaatan sistem informasi akutansi keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari hasil wawancara langsung kepada pihak terkait dan data sekunder diperoleh dari Dinas Komunikasi dan Informasi Kabupaten Kutai Kartanegara. Hasil penelitian menunjukkan sistem informasi akuntansi berbasis komputer  tidak berpengaruh secara parsial terhadap kualitas laporan keuangan pemerintah daerah pada diskominfo Kabupaten Kutai Kertanegara. Artinya hipotesis yang menyatakan bahwa sistem informasi Akuntansi berbasis komputer  berpengaruh secara parsial terhadap kualitas laporan keuangan pemerintah daerah pada Dinas Komunikasi dan Informasi Kabupaten Kutai Kertanegara di tolak karena tidak terbukti kebenarannya. Berdasarkan hasil penelitian bahwa pemanfaatan sistem informasi akutansi keuangan daerah berpengaruh secara parsial terhadap kualitas laporan keuangan pemerintah daerah pada Dinas Komunikasi dan Informasi Kabupaten Kutai Kertanegara. Keywords:  Computer-Based Accounting Information System, Government Financial Statements 
THE EFFECT OF GROUP GUIDANCE USING INDIRECT MODELING TECHNIQUES BASED ON SHORT FILMS TO INCREASE AWARENESS OF THE RISKS OF EARLY MARRIAGE Muhammad Husni; Abdullah Pandang; Sahril Buchori
Jurnal Konseling Pendidikan Islam Vol. 7 No. 1 (2026): Jurnal Konseling Pendidikan Islam
Publisher : LP2M IAI Al-Khairat Pamekasan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/jkpi.v7i1.957

Abstract

This study aims to determine the effect of group counseling using the indirect modeling technique based on short films to increase awareness of the risks of early marriage among adolescents. The research method used is quantitative with a one-group pretest-posttest design. The subjects of this study were junior high school students who showed low awareness regarding the negative impacts of early marriage. The intervention was conducted through several group counseling sessions, where students were shown short films containing moral messages and real-life situations that reflect the adverse effects of early marriage. The data were analyzed using descriptive statistics and t-tests to determine the significance of change before and after the intervention. The findings indicate a significant increase in students’ awareness after participating in the group counseling. The use of short films in indirect modeling proved effective in helping students develop empathy, better understand the long-term risks of early marriage, and reflect on their own values and decisions. This study concludes that the implementation of group counseling with short-film-based indirect modeling techniques is an effective alternative approach to increase adolescents’ awareness about the risks of early marriage. The results have implications for guidance and counseling services in schools as a preventive measure to reduce the trend of early marriage among teenagers.
Co-Authors Abdullah Pandang Muhammad Fiqhi Wardhana Ryketeng, Masdar Sahril Buchori