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All Journal Jurnal Applied Research in Management and Business Cahaya Pengabdian
Kristianto, Giovanny
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE DAN SPESIALISASI AUDITOR TERHADAP KINERJA AUDITOR Kristianto, Giovanny; Istiningrum, RR Farida
Applied Research in Management and Business Vol. 4 No. 1 (2024): Juni 2024
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v4i1.256

Abstract

This study aims to determine the influence from within the auditor and also from outside the auditor. Basically, auditors in their work need financial reports that have been prepared by their clients. In working, auditors need to adhere to principles that are adjusted to the code of ethics of the public accountant profession so as not to violate existing rules in order to provide maximum performance. The basis for examining financial reports is financial accounting standards. There are factors that can influence the work of an auditor, namely due professional care, time budget pressure and auditor specialization. This study took respondents from public accounting firms in Semarang City. Testing was carried out using multiple linear regression analysis with preliminary testing such as classical assumption tests and data quality tests. Partial testing provides results that due professional care and time budget pressure have a strong influence on the performance of an auditor but have no influence from the auditor's specialization factor.
Literasi Digital Akuntansi: Menyiapkan Siswa SMK sebagai Talenta Muda di Era Artificial Intelligence Kristianto, Giovanny; Saraswati, Esti; Istiningrum, Farida
Cahaya Pengabdian Vol. 2 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v2i1.170

Abstract

The advancement of digital technology and artificial intelligence (AI) has significantly transformed the landscape of the accounting profession, demanding new skill sets from vocational education graduates, including vocational high school (SMK) students. This Community Service Program aims to enhance the digital literacy of students at SMK Al Fatah Banjarnegara through outreach and training on digitalization and the application of AI in accounting. The methods employed include interactive seminars, group discussions, and the introduction of digital accounting software. The outcomes of the program indicate an improved understanding among students regarding the concept of digitalization, as well as a growing interest in exploring technology-based accounting more deeply. This initiative serves as an initial step in bridging the gap between the vocational school curriculum and industry demands, while also fostering a vocational learning ecosystem that is responsive to digital transformation. It is expected that this program will continue through technical training, module development, and curricular collaboration between universities and vocational schools
ANALISIS FAKTOR YANG MEMENGARUHI PROFITABILITAS UMKM DI KECAMATAN KALIMANAH PURBALINGGA Dianningsih; Kristianto, Giovanny
Applied Research in Management and Business Vol. 3 No. 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i2.175

Abstract

Today, MSMEs are increasingly mushrooming and increasing, as indicated by the gross domestic income of a region increasing significantly. Success in the performance of an MSME is marked by an increase in the profitability of the MSME business. Management that regulates the operations of MSMEs has a role in making economic decisions for business continuity. There are several factors that influence the profitability of MSMEs, namely length of business, digital marketing, business location and information technology which are independent variables in this research. This research was conducted in Kalimanah District, Purbalingga Regency with the sample being MSME actors in the culinary sector. The research results show that from the questionnaire distributed to 190 respondents, it can be concluded that partially, the length of business does not affect business profitability. However, digital marketing, business location and information technology partially have a significant and positive influence on the profitability of MSME businesses. Simultaneously, length of business, digital marketing, business location and information technology have a significant and positive influence.
Co-Authors Dianningsih Istiningrum, Farida Istiningrum, RR Farida saraswati, esti