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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Media Informatika Welfare: Jurnal Pengabdian Masyarakat
Khaira, Fathul
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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The Influence Of Time Budget Pressure And Locus Of Control On Audit Judgment Of The BPKP Aceh Susanti, Eva; Syawalina, Cut Fitrika; Khaira, Fathul
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7015

Abstract

The purpose of this research is to determine the influence of time budget pressure, internal locus of control and external locus of control on audit judgment. This research is quantitative research and uses a questionnaire which is distributed to respondents. The selection of respondents was based on a purposive sampling technique on 58 auditors at the Aceh Financial and Development Supervisory Agency (BPKP) Representative office. The data analysis method used in this research is multiple linear regression analysis. The research results show that Simultaneously the time budget pressure, internal locus of control and external locus of control abilities influence the audit judgment. Furthermore the results of partial hypothesis testing show that the time budget pressure has a positive abilities influence on audit judgment, internal locus of control has a negative abilities influence on audit judgment, external locus of control has a positive abilities influence on audit judgment.
Sosialisasi Sertifikasi Halal dan Manajemen Keuangan Untuk Meningkatkan Daya Saing UMKM Amelia, Amelia; Nadiya, Nadiya; Khaira, Fathul; Darussalam, Rizky Kinenara
Welfare : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2024): Welfare : September 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v2i3.1800

Abstract

The involvement of micro, small, and medium enterprises (MSMEs) plays a central role in promoting economic growth in Indonesia, including Aceh Province. To enhance their competitiveness, comprehensive support from various stakeholders is essential, with a focus on knowledge improvement, fostering independence, and expanding access to resources. Strategic initiatives to strengthen MSMEs are through halal product certification and improving the financial management of business owners. Facilitated by the Community Service Team, this activity has proven effective in raising awareness among MSME’s owners about the importance of halal certification to boost product competitiveness in the market. Additionally, the activity provides practical skills in basic financial record-keeping, which is essential for more professional business management
ANALISIS PENGELOLAAN KEUANGAN DI GAMPONG LAMPOH DAYA KOTA BANDA ACEH Lintang, Muhammad; Rusnaidi, Rusnaidi; Khaira, Fathul
Jurnal Media Informatika Vol. 6 No. 6 (2025): Edisi Nopember - Desember 2025
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v6i6.7336

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan keuangan di Gampong Lampoh Daya, Kota Banda Aceh, dengan fokus pada proses perencanaan, pelaksanaan, pencatatan, pelaporan, dan pengawasan. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi, melibatkan aparatur desa dan masyarakat sebagai informan utama. Hasil penelitian menunjukkan bahwa pengelolaan keuangan di Gampong Lampoh Daya masih menghadapi beberapa kendala, termasuk keterbatasan kapasitas sumber daya manusia (SDM), minimnya transparansi, serta rendahnya partisipasi masyarakat dalam pengawasan. Selain itu, penggunaan aplikasi Siskeudes sebagai sistem pencatatan keuangan belum dioptimalkan, menyebabkan kesalahan dalam pencatatan dan pelaporan. Berdasarkan temuan tersebut, penelitian ini merekomendasikan peningkatan kapasitas SDM melalui pelatihan berkala, peningkatan transparansi dengan menyediakan informasi keuangan secara terbuka kepada masyarakat, serta mendorong partisipasi masyarakat dalam proses pengawasan untuk memastikan pengelolaan keuangan desa yang lebih efektif dan akuntabel.
Co-Authors Amelia Amelia Cut Fitrika Syawalina, Cut Fitrika Darussalam, Rizky Kinenara Eva Susanti Lintang, Muhammad Nadiya Nadiya, Nadiya Rusnaidi