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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JURNAL PENDIDIKAN TAMBUSAI JURNAL AKUNIDA Jurnal Ilmiah Akuntansi Kesatuan
Praptiningsih, Praptiningsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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FAKTOR YANG MEMPENGARUHI KUALITAS PENGELOLAAN DAN ADMINISTRASI LAPORAN KEUANGAN DESA Praptiningsih, Praptiningsih; Yetty, Fitri
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to determine the effect of the Utilization of Information Technology, Internal Control Systems, the influence of Financial Supervision, Competence of Human Resources, Regional Financial Accounting Systems to the Quality of Financial Statement Management and Administration. Design/methodology/approach- The sample in this study were employees of the Regional Government Work Unit (SKPD) of Pandeglang Regency with 50 respondents from 18 Regional Apparatus Organizations (OPD) of Pandeglang Regency. The data analysis technique used in this study is the multiple linear regression. Findings- The results of this study indicate that the Use of Information Technology and human resource competencies have a significant effect on the Quality of Management and Administration of Financial Statements. Implications- For SKPD Pandeglang regency it is recommended to improve financial supervision and internal control systems in presenting the quality of financial statement information on the management and administration of financial statements.Keywords: Quality, Management, Administration, Reports, and Finance
Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee Fisabilillah, Pra Dhita; Fahria, Rahmasari; Praptiningsih, Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.388

Abstract

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee
The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Krisdayanti, Monica Indah; Andesto, Ronny; Praptiningsih, Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

Abstract

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Fadhilah, Rifky; Idawati, W; Praptiningsih, Praptiningsih
JURNAL AKUNIDA Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda Bogor

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Abstract

The study is aimed at assessments of corporate performance, Leverage, and institutional ownership of corporate social holdings as moderate variables of the company's corporate holdings listed at the Indonesian stock exchange. The study is a quantitative used a secondary file of annual company reports. This study sample is 307 manufacturing companies. The data analysis with classic assumptions test, regression analysis tests, and hypothetical tests. Data analysis suggests that (1) firm size has a negative signifanct impact on firm value, (2) profitability has a positive significant impact on firm value, (3) Leverage has a positive significant impact on firm value, (4) institutional ownership does not significantly affect on firm value, (5) Corporate Social Responsibility has a role in modernizing firm size relationships with firm value, (6) Corporate Social Responsibility has no role in moderating profitability relationships with firm value, (7) Corporate Social Responsibility has no role in moderating Leverage relationships with firm value, and (8) Corporate Social Responsibility has no role in moderating institutional ownership relationships with firm value.
Pengaruh Kesiapan Sekolah terhadap Pelaksanaan Pembelajaran Tatap Muka Terbatas di Madrasah Ibtidaiyah Muhammadiyah Kecamatan Kebakkramat Kabupaten Karanganyar Tahun Ajaran 2021/2022 Sofiana, Delvy; Amin, Lailla Hidayatul; Praptiningsih, Praptiningsih
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Kabar dibukanya kembali sekolah menuntut sekolah untuk melaksanakan persiapan sebagai syarat pelaksanaan pembelajaran tatap muka terbatas. Tujuan dari penelitian ini ialah mengetahui seberapa besar pengaruh kesiapan sekolah tatap muka terhadap pelaksanaan pembelajaran tatap muka terbatas di Madrasah Ibtidaiyah. Subjek penelitian yang dipilih adalah guru di tiga madrasah Ibtidaiyah Muhammadiyah Kecamatan Kebakkramat yang telah melaksanakan pembelajaran tatap muka terbatas. Teknik pengumpulan data dilakukan dengan penyebaran angket kepada guru, dokumentasi dan observasi. Teknik analisis yang digunakan adalah teknik deskriptif untuk menggambarkan hasil penelitian yang dilakukan. Hasil penelitian menunjukkan bahwa kesiapan sekolah pada Madrasah Ibtidaiyah Muhammadiyah Kecamatan Kebakkramat telah sesuai dengan standar yang telah ditetapkan Kemendikbud dengan presentase sebesar 82,85%. Pelaksanaan pembelajaran tatap muka terbatas di Madrasah Ibtidaiyah Kecamatan Kebakkramat juga dinilai baik dengan presentase sebesar 60,00%. Adanya pengaruh kesiapan sekolah tatap muka terhadap pelaksanaan pembelajaran tatap muka terbatas di seluruh MI Muhammadiyah Kecamatan Kebakkramat terbukti dengan perhitungan uji hipotesis dengan korelasi product moment yang telah dilakukan diperoleh nilai sebesar 0,423. Sedangkan nilai tabel pada taraf signifikan 95% sebesar 0,334. Dan besar pengaruh kesiapan sekolah tatap muka terhadap pelaksanaan pembelajaran tatap muka terbatas telah dilakukan dengan menggunakan persamaan regresi linear sederhana, Y = a + bX, = 54,45 + 0,345.
Co-Authors Andesto, Ronny Fadhilah, Rifky Fahria, Rahmasari Fisabilillah, Pra Dhita Idawati, W Krisdayanti, Monica Indah Sofiana, Delvy Yetty, Fitri