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All Journal International Journal of Economics Development Research (IJEDR) Ardhi: Jurnal Pengabdian dalam Negri
Rizki Wahyu Utami Ohorella
Universitas Khairun
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Penyuluhan Dan Tata Literasi Keuangan Syariah Pengaturan Keuangan Keluarga Di Kota Ternate Selatan Rizki Wahyu Utami Ohorella; Sheila Kusumaningrum; Sitti Mukaramah
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): Desember : 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.v1i6.94

Abstract

The importance of knowledge related to Islamic finance and management related to Islamic finance, so that people are not trapped in debt, such as online loans, want financial institutions that provide loans with very large interest to the community. The purpose of this community service is to provide knowledge on the importance of sharia financial literacy and sharia financial management procedures. The method of implementing this community service uses the method; FDG: Lectures, Practices and Participant Assistance. The implementation of this community service was on December 16, 2023, at one of the meeting places in Sasa village, independent PKM activities were held in the afternoon at 13.00 Wit until completion. Participants who attended this PKM activity were 25 people consisting of mothers in Sasa village.
The Effect of Internal Audit, and Utilization of Information Technology, on the Quality of Financial Statements With Internal Control System as a Moderating Variable Herman Darwis; Yustiana Djaelani; Rizki Wahyu Utami Ohorella
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.3995

Abstract

The purpose of this study was presented empirical evidence of internal audit and information technology impact on the quality of local government financial reports, with the government's internal control system serving as a moderating variable. Survey containing a questionnaire was used to collect data. Employees of the finance sector of the Regional Apparatus Organization of North Maluku Province comprised the study's population. Proportional random sampling was utilized as the samplimg technique. The SPSS application was used to perform simple linear regression analysis and multiple linear regression (Moderate Regression Analysis). The study's findings indicated that internal audit variables and the usage of information technology had an impact on the quality of financial reports. The internal control system did not mediate the relationship between internal audit, information technology utilization, and financial report quality. Internal audit and the usage of information technology should be expanded by regional governments since they have been shown to improve the quality of regional government financial reporting.
Co-Authors Darwis, Herman Sheila Kusumaningrum Sitti Mukaramah Yustiana Djaelani