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All Journal Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian West Science Jurnal Fairness RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Aprila, Nila
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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PENGARUH SIFAT MACHIAVELLIANE, PERSONAL COST, DAN KOMITMEN PROFESIONAL TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING PADA PENGELOLA KEUANGAN DAN ANGGARAN KANWIL KEMENTERIAN HUKUM DAN HAM WILAYAH SUMATERA Syafrudin, Vina; Lismawati, Lismawati; Aprila, Nila
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.659 KB) | DOI: 10.33369/fairness.v10i3.15268

Abstract

This study aims to determine the effect of Machiavellian, Personal Cost, and Professional Commitment to whistleblowing intention on financial and budget managers in Ministry of Law and Human Right Region of Sumatera. This study used a sample of 103 respondents. The results showed that the nature of Machiavellian affects the intention to do whistleblowing. For the Personal Cost variable the results of the study indicate that the Personal Cost also influences the intention to do whistleblowing and the Professional Commitment variable also influences the intention to do whistleblowing.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI PEMERINTAHAN DANPENATAUSAHAAN KEUANGAN DAERAH TERHADAP KINERJA PENGELOLAKEUANGAN DAERAH Sari, Erna; saiful, saiful; Aprila, Nila
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.826 KB) | DOI: 10.33369/fairness.v3i3.15288

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pemahaman sistem akuntansi pemerintahan dan penatausahaan keuangan daerah terhadap kinerja pengelola keuangan daerah. Sampel dalam penelitian ini adalah staf di Biro pengelolaan keuangan yang berjumlah 52 orang. Hasil penelitian menunjukkan bahwa pemahaman penatausahaan keuangan daerah berpengaruh positif terhadap kinerja pengelola keuangan daerah. Hal ini berarti bahwa kepahaman staf di Biro Pengelolaan Keuangan terhadap penatausahaan keuangan daerah berdampak positif, bahwa semakin baik pemahaman staf di Biro Pengelolaan keuangan Daerah terhadap Penatausahaan Keuangan Daerah maka semakin baik kinerja mereka dalam mengelola keuangan daerah. Sedangkan pemahaman sistem akuntansi pemerintahan tidak berpengaruh terhadap kinerja pengelola keuangan. Hasil penelitian ini berimplikasi kepada arah pengembangan staf di Biro pengelolaan keuangan yang sebaiknya difokuskan pada pelatihan tentang penatausahaan keuangan daerah.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur di Indonesia Nengsi, Rahma; Aprila, Nila
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1102

Abstract

This study aims to examine the effect of Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio on firm value. The research was conducted on 196 manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. A sample of 77 companies was selected with purposive sampling method. This research uses quantitative method and panel data regression analysis using the Eviews Version 12 software to determine the relationship between variables. The results showed that partially Return On Asset, Debt to Equity Ratio, Current Ratio, and Price Earning Ratio have a positive and insignificant effect on firm value. While Total Asset Turnover has a negative and insignificant effect on firm value. Then, simultaneously Return On Asset, Debt to Equity Ratio, Current Ratio, Total Asset Turnover, and Price Earning Ratio have an significant effect on firm value.
Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Apriyeni , Yolanda; Aprila, Nila
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1103

Abstract

The purpose of this study was to determine how aspects of the Fraud Crowe Pentagon affect academic fraud among students. The sample in this study were undergraduate accounting students of the Faculty of Economics and Business, Bengkulu University. The sampling technique used was purposive sampling, with criteria including undergraduate accounting students who are still active, registered at Bengkulu University, accounting students who have taken behavioral accounting and auditing I and II courses, and accounting students in semesters 5, 7, and 9. The sample used was 100 participants obtained by distributing questionnaires via Google Form. SmartPLS 4 is the analysis tool used in this study. The results of this study indicate that fraud is not influenced by pressure, rationalization, competence, or arrogance, but is influenced by opportunity. Opportunity has a positive and significant effect of 0.001 on academic fraud of undergraduate accounting students at Bengkulu University.
The influence of accounting information systems, internal controls, and work motivation on employee performance in savings and loan cooperatives in Bengkulu city Septi Aufa, Popy; Aprila, Nila
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of accounting information systems, internal controls, and work motivation on employee performance in Savings and Loan Cooperatives in Bengkulu City. The study utilizes a quantitative approach, with primary data collected through the distribution of questionnaires to respondents, specifically employees working in Savings and Loan Cooperatives in Bengkulu City. The total number of employees in these cooperatives is 70. The purposive sampling method is employed to select a sample of 45 individuals for this research. The analysis method used is multiple linear regression analysis supported by the SPSS program. The findings of this research reveal that accounting information systems and work motivation positively influence employee performance in Savings and Loan Cooperatives in Bengkulu City. However, internal controls do not have a significant impact on employee performance in these cooperatives.
Pemberdayaan Masyarakat Desa Panca Mukti Melalui Literasi Pasar Modal dan Investasi Cerdas Wijayati, Indah Oktari; Sari, Novita; Aprila, Nila; Putra, Danang Adi; Puspitasari, Ira; Sukmawati, Suci
Jurnal Pengabdian West Science Vol 4 No 11 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i11.2877

Abstract

Program pengabdian masyarakat di Desa Panca Mukti dilaksanakan dengan tujuan meningkatkan literasi pasar modal dan mendorong praktik investasi cerdas sebagai strategi pemberdayaan ekonomi masyarakat desa. Rendahnya tingkat pemahaman masyarakat terhadap konsep dasar keuangan modern, keterbatasan akses informasi yang akurat, serta maraknya praktik investasi ilegal menjadi latar belakang utama kegiatan ini. Metode pelaksanaan dirancang secara partisipatif melalui beberapa tahapan, yaitu sosialisasi dan penyuluhan, pelatihan interaktif, pendampingan dan konsultasi, pemanfaatan media digital, serta evaluasi berkelanjutan. Sasaran kegiatan melibatkan 50 peserta yang terdiri atas kepala keluarga, ibu rumah tangga, dan pemuda desa. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman masyarakat. Sebelum kegiatan, hanya 15–30% peserta yang memahami konsep dasar pasar modal, mampu membedakan investasi legal dengan ilegal, dan terbiasa mencatat pemasukan serta pengeluaran. Setelah kegiatan, angka ini meningkat menjadi 70–85%. Peserta juga mulai terbiasa menyusun rencana keuangan keluarga, memisahkan keuangan pribadi dengan usaha, serta menunjukkan komitmen untuk menabung secara rutin. Pemanfaatan media digital melalui grup WhatsApp desa dan video edukasi singkat turut memperluas jangkauan informasi sehingga literasi keuangan dapat terus berjalan setelah kegiatan selesai.
Co-Authors Agus, Andi Apriyeni , Yolanda Asnida, Nila Aziza, Nurna Deasy Emalia Erna Sari, Erna Fithria, Dinni Fransisca Fransisca Gianni, Shelli Elsa Halimatusyadiah, Halimatusyadiah Indriani, Rini Ira Puspitasari Irwansyah Irwansyah Lismawati, Lismawati Nengsi, Rahma Ni Made Suci Sukmawati Novita Sari Novita Sari, Vera Oktasari, Dwince Pika, Pika Putra, Danang Adi Refnini, Refnini Saiful Saiful Septi Aufa, Popy Sri Agustini Syafrudin, Vina Wijayati, Indah Oktari