Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian Mandiri Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Akuntansi
Isma Coryanata
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PELATIHAN APLIKASI PELAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI AKUNTANSIKU PADA UKM KOTA BENGKULU Isma Coryanata; Fenny Marietza
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

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

Abstract

Pencatatan keuangan usaha keluarga ini masih bersifat manual, hal ini dikarenakan keterbatasan dari sumber daya dalam menggunakan aplikasi keuangan yang dapat memudahkan pencatatan pembukuan. Pendampingan pada UKM di Kota Bengkulu ini memiliki target yang ingin dicapai oleh tim pengabdian antara lain bertambahnya pengetahuan peserta dalam pengelolaan keuangan dengan menggunakan aplikasi sederhada. tim pengabdian memberikan solusi melalui pendampingan melalui beberapa tahap, antara lain: (1) mengadakan sosialisasi tentang pembukuan akuntansi dan penginputan ke dalam aplikasi, (2) melaksanakan pendampingan dan pelatihan terkait pembukuan. Digitalisasi saat ini menjadi hal yang tidak terelakkan. Aplikasi akuntansi yang berbasis digital diharapatkan dapat meningkatkan kemampuan UKM dalam menghasilkan informasi keuangan yang tepat waktu dan reliabel. Pengunaan aplikasi ini harus didukung dengan sikap untuk maju, berinovasi dan semangat dalam literasi keuangan. Software Akuntansiku diharapakan dapat membantu pelaku UKM dalam penerapan pemahaman akuntansi yang berbasis digital. Aplikasi ini memiliki fitur yang dapat membantu pelaku UKM dalam menghasilkan laporan keuangan yang relevan dan reliabel
Pendidikan, Pelatihan, Pengalaman, dan Penggunaan Informasi Akuntansi dalam Pembuatan Laporan Keuangan pada UKM di Kota Bengkulu Isma Coryanata
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.173-184

Abstract

In conducting the entire business activity, small businesses can not be separated from the operating result(profit) enterprises in the previous period. To determine the end of each period's operating results can be seen from thefinancial statements prepared by the small businessman. By knowing the operating results (profits) is, theseentrepreneurs can perform management and better funding. But the reality on the ground is still a lot of small businessesthat do not make financial statements. The purpose of this study is to empirically examine the influence of individualcapacity and use of accounting information to the preparation of financial statements of small business in the city ofBengkulu. The sampling method in this research using random sampling of 100 small business in the city of Bengkulu.Hypothesis testing using multiple regression analysis. The test results indicate that there are influence the capacity ofindividuals and the use of accounting information to financial statements for small business in the city of Bengkulu.Keywords: education, training, experience, the use of accounting information, financial statements, small business
GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN Isma Coryanata
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.77-84

Abstract

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGELOLA KEUANGAN MELAKUKAN TINDAKAN WHISTLE –BLOWING (Studi Kasus Pada Universitas Bengkulu) Dewi Sutrisni; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.1.41-54

Abstract

This study aims to examine the influence of attitude factors on whistle-blowing, organizational commitment, personal cost, the degree of seriousness of fraud and the pressure of obedience to the interest of financial managers performing whistle-blowing action on the financial manager of Bengkulu University. The data used in this study is the primary data collected through survey method by distributing 106 questionnaires to the financial manager in Bengkulu University units. Questionnaires were made using two different cases resulting in different data processing results in each case. The results showed that in the first case only the attitude toward whistle-blowing that positively affect the interest of financial managers doing whistle-blowing action and 4 other variables have no effect. In the second case, the attitude toward whistle-blowing and the pressure of obedience have a positive effect on the interest of the financial managers perform whistle-blowing action while the organizational commitment variable, personal cost, the seriousness of the fraud does not affect the financial manager's interest in doing the whistle-blowing action. Discussions of the implications of the research results and their limitations have also been made.Key words: whistle-blowing, organizational commitment, personal cost, level of fraud seriousness, pressure of obedience
Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property Vika Fitranita; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.67-76

Abstract

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.
PENGARUH SIKAP TERHADAP PERILAKU, NORMA SUBJEKTIF, DAN KONTROL PERILAKU PERSEPSIAN TERHADAP NIAT MAHASISWA AKUNTANSI UNTUK MENGAMBIL SERTIFIKASI CHARTERED ACCOUNTANT Duwi Mihartinah; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.2.77-88

Abstract

This study aims to determine the factors that affect the intention of students to get Chartered Accountant (CA) certification. Using the Theory of Planned Behavior (TPB), the intention of accounting students to take the CA certification related to three variables are attitudes toward behavior, subjective norms, and behavioral control percepsian. Sample in this research is student of accountancy force of 2014 which is in 5 State University (PTN) of South Sumatera (Sumbagsel). Data collection methods in this study used survey methods by distributing questionnaires online through social media. Data analysis techniques using the help of SPSS 23 program. The result of the research shows that attitude factor toward behavior has no effect on accountant's intention to take CA certification, perception behavior control factor negatively affect accounting student's intention to take CA certification. And subjective norms factor positively affect the intention of accounting students to take the CA certification.Key words: TPB, intention, accountant, subjective norm, control
PENGARUH PENERAPAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) PADA PERUSAHAAN PEMBIAYAAN KOTA BENGKULU Lidia Natalia; Isma Coryanata
Jurnal Akuntansi Vol. 8 No. 3 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.8.3.135-144

Abstract

A fraud was an action to deceive other parties for personal advantages. This study aimed at investigating the influence of internal control, organizational commitment, and organizational culture on tendency of fraud. This study applied quantitative approach and data was collected by using questionnaires as instrument. This study was conducted at Finance’s Company of Bengkulu City. Samples were selected by applying purposive sampling technique. The samples of this study were the employees of finance departments of the 11 finance with respondents as many as 33 people. The technique of data analysis applied was multiple linear regression technique assisted by SPSS 23 for Windows program. The result of the analysis showed that (1) the internal control had negative and influence on fraud tendency, (2) the organizational commitment had negative and influence on fraud tendency, (3) the organizational culture had negative and influence on fraud tendencyKey words: internal control, commitment, culture, fraud.
Pelatihan Dasar Pengelolaan Keuangan Ibu Rumah Tangga Kelurahan Pematang Gubenur Bengkulu Isma Coryanata; Indah Oktari Wijayanti; Madani Hatta; Abdullah Abdullah
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 1 (2025): Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i1.1074

Abstract

Household financial management is an important aspect of daily life that is often overlooked or does not receive serious attention. This is even though it plays a major role in determining the economic well-being of the family. Given the complexity of household life involving various needs and expenses, effective financial management is essential to achieving long-term goals and improving the quality of family life. Good management can help overcome various economic challenges and prepare families for unexpected financial conditions.
Co-Authors Abdullah Abdullah Dewi Sutrisni Duwi Mihartinah Fenny Marietza Lidia Natalia Madani Hatta Vika Fitranita Wijayanti, Indah Oktari