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Pelatihan Penyusunan Laporan Keuangan Sederhana bagi Pelaku Usaha Mikro Desa Brangjan Kecamatan Ungaran Barat Semarang Agus Ariawan; Happy Herawati
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 1 (2025): Maret : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i1.1669

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.
Pengaruh Implementasi Good Corporate Governance Terhadap Sustainable Development Goals Ida Ayu Gede Danika Esa Pradnyani; Gede Mandirta Tama; Happy Herawati
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i2.916

Abstract

This study aims to prove empirically: (1) the effect of auditor competence on audit quality, (2) the effect of the accounting profession on audit quality and (3) the effect of the role of skepticism on audit quality at KAP Bali and Java Region. The population used in this study were auditors who worked at KAP Bali and Java Region (not branches) totaling 372 auditors. The sampling technique in this study used purposive sampling method with a sample size of 258 auditors consisting of junior auditors, senior auditors and partners. The data analysis technique used is descriptive analysis and structural equation model (SEM-PLS). The results of this study indicate that the measurement of auditor competency variables, the accounting profession and the role of professional skepticism have a positive effect on audit quality.