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PENGARUH AKTIVITAS PENGENDALIAN, INFORMASI DAN KOMUNIKASI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Badan Pemeriksa Keuangan Republik Indonesia) Syafrida Dwi Rachmawati; Fardinal Fardinal
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.033 KB) | DOI: 10.22441/journal profita.v10i3.2841

Abstract

This research was motivated because no integrated with software in the examination of the financial statements of the central government because recording of cash receipts and the Directorate General of Taxes point a different amount. By looking at existing problems, the study aims to know the influence of control activities, information and communication to quality of accounting information system and the quality of financial report. The study collected data from 50 respondents. Questionnaires were distributed to Unit BPK RI and 40 questionnaires were returned. The answer of Respondents were then Analyzed with a statistical assessment of SEM-PLS. The result of the research shows that control activities influences significant to quality of accounting information system, information and communication influences is not significant to quality of accounting information system, and quality of accounting information system influences significant to quality of financial report.
Modifikasi Mesin Pengupas Serabut Kelapa Bukhari; Leni, Desmarita; Ikbal; Fardinal; Sumiati, Ruzita
JURNAL SURYA TEKNIKA Vol. 9 No. 2 (2022): JURNAL SURYA TEKNIKA
Publisher : Fakultas Teknik UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jst.v9i2.4376

Abstract

Rancangan modifikasi mesin pengupas serabut kelapa ini dibuat untuk membantu proses pemisah serabut kelapa dari batok kelapa. Untuk mengupas serabut kelapa masih menggunakan proses manual dengan pisau yang membutuhkan tenaga serta banyak waktu kurang dari 1 jam untuk mengupas 10 buah kelapa. Rancang mesin pengupas serabut kelapa bertujuan untuk meningkatkan produktivitas pengupasan serabut kelapa. Pada penguspasan 10 buah kelapa pengupasan waktu rata rata yang digunakan untuk mengupas satu buah kelapa berkisar 5-9 detik, sehingga menghemat waktu dan tenaga manusia. Pengupasan dilakukan menggunakan mesin dimana sistem pengoperasiannya menggunakan poros dan dibantu dengan pengerak motor. Motor bensin 6 hp yang menggerakan beberapa transmisi ,di antaranya menggerakan gearbox sampai menggerakan mata pisau,dalam pengujian alat pengupasan kelapa lebih tinggi kapasitasnya dibandingkan dengan pengupasan manual.
PENGARUH KOMPETENSI, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada KAP Yang Mengikuti PPL IAPI di Jakarta 2019) Siti Nuricah Herdiyana; Fardinal Fardinal
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 11, No 2 (2020)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v11i2.21639

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi dan etika auditor terhadap kualitas audit. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik yang mengikuti PPL IAPI di Jakarta 2019. Penelitian ini dilakukan terhadap 53 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode penentu sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode penelitian ini menggunakan pendekatan deskriptif kausal. Data dalam penelitian ini dianalisis dengan menggunakan software Smart-PLS Versi 3.0. Hasil penelitian ini menunjukan bahwa kompetensi tidak berpengaruh signifikan terhadap kualitas audit. Independensi dan etika auditor berpengaruhpositif terhadap kualitas audit.
Enhancing Understanding of Ethical Product Photography: Mitigating Ambiguity in Online Commerce Mohamad Torik Langlang Buana; Fardinal Fardinal; Deden Tarmidi
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.982

Abstract

In the realm of online commerce, product photography serves as a vital means of introduction and presentation for sellers, significantly impacting the purchasing decisions of potential buyers. High-quality and ethically crafted product photos are not only beneficial to sellers but also uphold principles of transparency and fairness in accordance with Islamic economic ethics. This community engagement initiative aimed to enhance foundational knowledge regarding ethical product photography, ultimately ensuring that product images accurately represent the goods being sold, thus avoiding potential misunderstandings that may arise from misleading visuals in advertisements. The methodology involved educating participants about the concept of "gharar" (ambiguity) as it pertains to product images used in advertising. The findings indicate that participants gained a better understanding of both photography techniques and the ethical implications of ambiguity, thereby contributing to more honest and transparent online trading practices. This research underscores the importance of aligning e-commerce practices with ethical principles and highlights the potential for improved consumer trust and satisfaction in online marketplaces. Highlight: Impact of Product Photography: Product images play a crucial role in online commerce, influencing the purchasing decisions of potential buyers and serving as a key introduction for sellers. Ethical Considerations: High-quality and ethically crafted product photos not only benefit sellers but also adhere to principles of transparency and fairness, aligning with Islamic economic ethics. Community Engagement for Ethical Photography: This initiative aims to educate participants on the importance of ethical product photography, ensuring accurate representation of goods and preventing potential misunderstandings from misleading visuals in advertisements. Keyword: Online Commerce, Product Photography, Ethical Practices, Transparency, Islamic Economic Ethics
Analisis Penggunaan Technology Acceptance Model (TAM) Untuk Mengukur Minat Mahasiswa Dalam Menggunakan Sistem E-Learning (Survey Pada Mahasiswa FEB Jurusan Akuntansi S1 Universitas Mercu Buana) Wahyu Sugiarni; Fardinal Fardinal
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8795

Abstract

This research aims to know the factors that affect student interest in using the e-learning system at the University of Mercu Buana Jakarta. The model used to understand students' interest in using e-learning system is Technology Acceptance Model (TAM) with 4 (four) constructs namely Perceived Usefulness / (PU), Perceived Ease of Use (PEOU), Attitude toward system usage (Attitude Towards Using / ATU), and behavioral use of the system (Behavioral Intention to Use / BITU). The type of data used is the primary data obtained from the closed questionnaire. The type of sampling used is stratified random sampling. The sample size is 97 students, calculated using the Slovin formula with 10% significance. The data obtained were analyzed by Partial Least Square (PLS) method using SmartPLS software. Based on data analysis, the following results are obtained: (1) Perceived Ease of Use (PEOU) has a significant effect on Perceived Usefulness (PU); (2) Perceived Ease of Use (PEOU) has a significant effect on Attitude Toward Using (ATU); (3) Perceived Usefulness (PU) has a significant effect on Attitude Toward Using (ATU); (4) Perceived Usefulness (PU) has a significant effect on Behavioral Intention to use (BITU); (5) Attitude Toward Using (ATU) has a significant effect on Behavioral Intention to Use (BITU).e-Learning System, Technology Acceptance Model (TAM), Perceived Usefulness (PU), Perceived Ease of Use (PEOU), Attitude Towards Using  (ATU), Behavioral Intention to Use (BITU)
Enhancing Financial Reporting for Micro, Small and Medium Enterprises (MSMEs): System Design and Analysis Yananto Mihadi Putra; Fardinal Fardinal; Anees Janee Ali
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

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The Term Challenge in Social Media: A Lexicological Study Afria, Rengki; Fardinal, Fardinal; Putri, Oktaviani Dwi
Proceeding International Conference on Malay Identity Vol. 4 (2023): Desember 2023
Publisher : Jurusan Sejarah, Seni, dan Arkeologi, FKIP, Universitas Jambi

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Abstract

Challenge is a game that is rampant among social media users, especially in Indonesia. The purpose of this research is to find out the terms in the challenge by using the theory of terms in the study of lexicology. This research uses descriptive method with qualitative approach. The data in the study in the form of the results of the analysis of the challenge in terms of term studies with data sources derived from challenge circulating on social media. Data collection techniques were carried out using observation and documentation techniques. Presentation of data analysis results using qualitative analysis methods. There are seven challenges that will be analysed using the theory of lexicology study terms, namely: 10 years challenge, bottle cap challenge, vans challenge, age challenge, don't laugh challenge, baby shark challenge and chair challenge.
PENINGKATAN PROMOSI PARIWISATA DESA WISATA PADANG GANTING MELALUI VIDEO PROFIL OBJEK WISATA Komala Dewi, Ranti; Flomina G, Katrina; Khair, Ummul; Fardinal, Fardinal
Jurnal Pengabdian Masyarakat Polmanbabel Vol. 4 No. 01 (2024): DULANG : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/dulang.v4i01.330

Abstract

Nagari Padang Ganting is a unique village in West Sumatera, Indonesia, with a wide variety of tourist attractions, including man-made/health attractions such as hot springs, cultural attractions such as the tombs of Tuan Kadhi and Sheikh Ibrahim, and natural attractions such as Nabi's footsteps stone and the seven-tiered waterfall. However, at present, tourists only focus on visiting the hot spring tourist attraction, due to the lack of clear information about other tourist attractions in Nagari Padang Ganting. Currently, there is a website and a profile video of Nagari Padang Ganting, but it is necessary to create a profile video about the other attractions in Nagari Padang Ganting to provide more information for tourists who will visit. This activity aims to provide a solution to the existing problems, namely by creating a profile video of the Nagari Padang Ganting tourist attractions, thereby increasing the promotion of Nagari Padang Ganting tourism. This will certainly attract local and foreign tourists to visit Nagari Padang Ganting, thus helping the community's economy because it receives a multiplier effect from the tourism activities that exist in Nagari Padang Ganting. So it is directly beneficial to Nagari Padang Ganting, the Tourism Awareness Group (POKDARWIS) and the people of Nagari Padang Ganting, especially in the effort to improve community welfare through the promotion of tourist attractions in Nagari Padang Ganting. The profile video of the tourist attractions in Nagari Padang Ganting has been uploaded on the YouTube channel of the Nagari Padang Ganting Government and the Facebook social media of the Nagari Padang Ganting Government.
Kajian Semiotika Pada Puisi Pagar dalam Ruang Karya Bio One Afria, Rengki; Warni, Warni; Fardinal, Fardinal; Qiftiya, Maqfirotun
Prosiding Seminar Nasional Humaniora Vol. 3 (2023): Prosiding Seminar Nasional Humaniora
Publisher : Jurusan Sejarah, Seni, dan Arkeologi, FKIP Universitas Jambi

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Abstract

Penelitian ini mengkaji puisi “pagar dalam ruang” karya Bio One dengan analisis semiotika. Analisis semiotika membahas tanda-tanda yang ada pada puisi “pagar dalam ruang” karya Bio One. Dalam analisis semiotika ada 4 jenis unsur yang diteliti. Pertama analisis bentuk dan bunyi yang membahas bait, larik, rima, dan suku kata. Kedua analisis sintaksis yang membahas tanda baca, huruf kapital, klausa, dan hubungan dengan makna. Ketiga analisis semantik yang membahas suasana tiap bait dan judul. Terakhir analisis pragmatik dengan membahas siapa yang berkomunikasi dalam puisi dan motif apa saja yang muncul pada puisi. Puisi ini hanya memiliki 1 bait yang terdiri dari 16 larik. Puisi ini mengandung imaji, tipografi, diksi, kata konkret, bahasa figuratif, rima dan ritme, tema, rasa, nada, dan amanat. Puisi yang menceritakan kehidupan yang menyesakkan yang dikemas dengan unik oleh pengarang. Kehidupan dengan adanya campur tangan orang lain yang membuat kehidupan terasa sesak dan engap. Semua cerita dan keadaan dikemas dengan cara yang padat namun memiliki banyak makna yang ingin disampaikan. Makna bahwa kehidupan tidak selalu menyenangkan, kehidupan pasti memiliki sisi yang gelap. Abstract This study examines the poem "Pagar Dalam Ruang" by Bio One with semiotic analysis. Semiotic analysis will discuss the signs contained in the poem "Pagar Dalam Ruang" by Bio One. In semiotic analysis there are 4 types of elements that we will examine. The first is a form and sound analysis that discusses stanzas, lines, rhymes, and syllables. The second is a syntactic analysis that discusses punctuation, capital letters, clauses, and the relationship with meaning. The third is a semantic analysis that discusses the atmosphere of each stanza and title. And the last is a pragmatic analysis which will discuss who is communicating in the poem and what motives appear in the poem. This poem only has 1 stanza consisting of 16 lines. each array has a varying number of syllables. This poem is very unique because many elements are included in this poem by the author. This poem contains images, typography, diction, concrete words, figurative language, rhyme and rhythm, theme, feeling, tone, and message. A poem that tells the stifling life that is uniquely packaged by the author. Life with the intervention of other people that makes life feel cramped and stuffy. All stories and circumstances are packaged in a dense way but have a lot of meaning to be conveyed. Meaning that life is not always fun, life must have a dark side.
Penamaan Tempat dan Jalan di Kuala Tungkal Kabupaten Tanjung Jabung Barat : Kajian Toponimi Etnolinguistik Putri, Yuliani Eka; Afria, Rengki; Fardinal, Fardinal
Titian: Jurnal Ilmu Humaniora Vol. 8 No. 1 (2024): Juni 2024
Publisher : Fakultas Ilmu Budaya, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/titian.v8i1.32873

Abstract

An area or place has a name given to it by its residents. The naming of this place has its own function and meaning. The study of naming a place is called the study of toponymy. Toponymy studies describe the situation of society in giving place names. This research aims to describe toponymy in Kuala Tungkal. This type of research is a type of research that is included in field research which obtains data sourced from the research object. So this type of research uses a qualitative descriptive method. Data collection techniques, in this research the researcher collected data by conducting interviews, recording, observing and documenting. Data analysis method, in researching the use and naming of tourist names in Kuala Tungkal by explaining the history and meaning of the names given to these tourist attractions. The results of this research are that there are three (3) tourist attractions whose names are very meaningful and historical. These tours include the Titian Orang Kayo Mustiko Rajo Alam Tour, the Sheikh Utsman Mosque and the Kayo Rajo Laksamano Page. Abstrak Suatu wilayah atau tempat memiliki sebuah nama yang disematkan oleh para penghuninya. Penamaan tempat tersebut memiliki fungsi dan makna tersendiri. Kajian penamaan suatu tempat dinamakan kajian Toponimi. Kajian Toponimi mendeskripsikan keadaan masyarakat dalam memberikan nama tempat. Penelitian ini bertujuan untuk mendeskripsikan toponimi di Kuala Tungkal. Jenis penelitian ini merupakan jenis penelitian yang termasuk ke dalam penelitian lapangan yang mendapatkan data bersumber dari objek penelitian. Sehingga jenis penelitian ini menempuh metode deskriptif kualitatif. Teknik pengumpulan data, dalam penelitian ini peneliti mengumpulkan data dengan melakukan wawancara, perekaman, pengamatan serta dokumentasi. Metode analisis data, dalam meneliti penggunaan serta penamaan nama wisata di Kuala Tungkal dengan menjabarkan mengenai sejarah dan pemaknaan nama yang diberikan pada tempat wisata tersebut. Hasil dari penelitian ini yaitu, terdapat tiga (3) tempat wisata yang penamaanya sangat bermakna dan bersejarah. Wisata tersebut di antaranya Wisata Titian Orang Kayo Mustiko Rajo Alam, Masjid Syaikh Utsman dan Laman Orang Kayo Rajo Laksamano.