Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical…
ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.
Abstract:This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to…
determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.
Keywords: Treatment of Fixed Assets, PSAK No. 16
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:The purpose of this research is to determine the effect of using the Group Investigation model on the ability to write book reviews at XIth Class of SMK Taman Siswa Suka Damai. The population in this study are all XIth class…
lass students, totaling 127 students. The sample in this research is XIth class Accounting which are taken using a simple random sampling technique totaling 22 students. The data collection technique uses a performance test in writing a book review. Based on the research results, at the pretest the average score obtained was 66.1 and at the posttest 90.31. The significant value obtained is greater than ttable, namely tcount > ttable, namely 80.7>1.68 and 80.7>2.41. This proves that Ho is rejected and Ha is accepted, namely that there is a significant influence from the use of the Group Investigation model on the ability to write book reviews in class.
Abstract:Menstruation is a physiological process experienced by women; however, disturbances in the menstrual cycle may increase the risk of reduced fertility among women of reproductive age. The prevalence of menstrual cycle disorders,…
orders, which reaches approximately 45%, indicates a reproductive health issue that requires attention, particularly in relation to psychological factors such as stress. This study aims to analyze the relationship between stress levels and menstrual cycle regularity among reproductive-age women working at the Bondowoso District Health Office. A quantitative design with a correlational approach and cross-sectional method was employed, involving a population of 112 individuals and a sample of 53 respondents selected through random sampling. Data were collected using a standardized questionnaire and analyzed using the Chi-Square test. The results showed that the majority of respondents had normal stress levels, accounting for 25 individuals (47.2%), and normal menstrual cycles, accounting for 31 individuals (58.5%). Statistical analysis revealed a significant relationship between stress levels and menstrual cycle regularity with a p-value < 0.05, indicating that the research hypothesis was accepted. The findings confirm that stress levels are significantly associated with menstrual cycle regularity among working women. The novelty of this study lies in its specific focus on female workers in a regional health institution with distinct workload characteristics, providing empirical contributions to the development of stress management interventions aimed at maintaining women’s reproductive health.
Abstract:This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance…
rnance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.
Abstract:Penerapan aplikasi ACCURATE Accounting pada pencatatan akuntansi dan penyusunan laporan keuangan di UMKM Fathin Juice bertujuan untuk meningkatkan akurasi dan efisiensi dalam pengelolaan keuangan. Kegiatan ini dilakukan…
melalui sosialisasi dan bimbingan teknis kepada pemilik usaha, yang sebelumnya menggunakan metode pencatatan manual. Hasil dari penerapan ini menunjukkan bahwa aplikasi ACCURATE mampu membantu UMKM Fathin Juice dalam menghasilkan laporan keuangan yang lebih akurat dan tepat waktu, serta meminimalisir kesalahan dalam pencatatan transaksi. Dengan demikian, pemilik usaha dapat membuat keputusan bisnis yang lebih baik berdasarkan informasi keuangan yang andal. Program ini juga diharapkan dapat diterapkan pada UMKM lainnya untuk meningkatkan kualitas pengelolaan keuangan mereka.