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All Journal Al-Qalb : Jurnal Psikologi Islam Jurnal Ilmiah Akuntansi Kesatuan World Psychology
Imtinan, Ghina
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Temuan Audit Dan Tindak Lanjut Hasil Pemeriksaan Terhadap Tingkat Pengungkapan Laporan Keuangan Pada Kementerian Imtinan, Ghina; Hasibuan, David HM
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.488

Abstract

Masyarakat saat ini menuntut akuntabilitas publik agar semakin menguat. Akuntabilitas publik dapat diartikan sebagai pemberian informasi maupun pengungkapan (disclosure) kepada pihak yang memiliki kepentingan mengenai kinerja dan aktivitas financial pemerintah. Pemerintah pusat dan daerah, dituntut juga untuk dapat memenuhi hak-hak publik karena perannya sebagai pemberi informasi. Dalam pemeriksaan laporan keuangan dimungkinkan untuk ditemukan temuan audit. Dari temuan tersebut BPK akan memberikan rekomendasi untuk ditindaklanjuti. Tindak lanjut hasil pemeriksaan akan meningkatkan kualitas laporan keuangan. Kualitas laporan keuangan yang baik tercermin dari tingkat pengungkapan yang semakin tinggi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh temuan audit dan tindak lanjut hasil pemeriksaan terhadap tingkat pengungkapan laporan keuangan kementerian. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik analisisnya yaitu anaisis regresi berganda. Penelitian ini menggunakan sampel terpilih yaitu 13 kementerian di Indonesia selama periode pengamatan. Pengumpulan data dilakukan dengan cara dokumentasi yaitu mengambil dari internet dan literlatur. Hasil penelitian ini menunjukan hasil bahwa secara parsial atau uji t oleh uji SPSS disimpulkan bahwa temuan audit dan tindak lanjut hasil pemeriksaan berpengaruh terhadap tingkat pengungkapan laporan keuangan kementerian. Untuk hasil uji f atau secara simultan temuan audit dan tindak lanjut hasil pemeriksaan berpengaruh terhadap tingkat pengungkapan laporan keuangan. Hasil uji simultan ini sesuai dengan teori yang mengatakan bahwa temuan yang ditemukan dan diberikan rekomendasi kemudian di tindaklanjuti akan meningkatkan pengungkapan laporan keuangan. Dalam penelitian ini terdapat saran yang mungkin bermanfaat bagi kementerian yaitu agar mempertimbangkan temuan audit dan tindak lanjut hasil pemeriksaan untuk meningkatkan pengungkapan laporan keuangannya. Untuk peneliti selanjutnya juga diharapkan dapat menambahkan sampel, tahun pengamatan atau menambah jumlah variabel agar hasil penelitian lebih variatif. Kata Kunci: Temuan Audit, Tindak Lanjut Hasil Pemeriksaan, Tingkat Pengungkapan Laporan Keuangan
The Impact of Infidelity on Children’s Psychological Development Imtinan, Ghina; Rahayu Z, Sri Putri; Anindya, Shuxiang; Malin, Anna
World Psychology Vol. 2 No. 2 (2023)
Publisher : Sekolah Tinggi Agama Islam Al-Hikmah Pariangan Batusangkar, West Sumatra, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/wp.v2i2.156

Abstract

Children's psychological development is development related to conditions that can affect children's daily lives both in the circle of friends and the surrounding community. There are so many factors that can affect the psychological development of children, including the family environment which will be the closest factor in the psychological development of children. Because basically the family is the first place for children to socialize after being born. The family is the first place for children regarding the social environment. If a child is in a harmonious and happy family, he will experience good psychological development, he will grow into a child who is physically, mentally and behaviorally healthy. However, it will be inversely proportional to children who grow and develop in an inharmonious family environment, such as the occurrence of an affair from one of their parents or both parents having an affair. These problems will have a tremendous impact, both on the perpetrators of the affair themselves, their partners and their children. Children will become victims of the infidelity committed by their parents. The impacts that will be obtained by the child include: there will be a child's distrust of a marriage relationship or distrust of the opposite sex, will cause anger and hatred in the child towards parents who have an affair, will cause indifference to their environment, children will close himself from the environment, the child will experience stress and the worst the child will experience depression. From the impact that the child gets, it will affect the development of the child in the future, both physically, psychologically and mentally. Efforts that can be made to maintain household harmony and maintain children's psychological development can be done by parents by building and maintaining small family harmony, by doing positive things together, spending weekends traveling together, being open to one another. So that the household is harmonious and the development and growth experienced by children is good and healthy physically, mentally and in behavior for the future.
FACTORS THAT INFLUENCE GRATITUDE Wibowo, Agung; Rusyda, Arina Ilfa; Ramyana, Fitriyani; Imtinan, Ghina; Riady, Muhammad Antos
Al-Qalb : Jurnal Psikologi Islam Vol 15, No 1 (2024)
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/alqalb.v15i1.6584

Abstract

Gratitude is an expression of gratitude to Allah SWT for the favors, gifts, and conveniences given. Gratitude is divided into gratitude in heart, words, and deeds. This study aims to determine the factors that influence gratitude by using a literature review technique. Literature search was carried out on electronic databases, google scholar, and google with the keyword gratitude. The results of this search indicate that there are two factors that influence gratitude. These factors are internal factors and external factors. Internal factors consist of religiosity, remembering God's favors, all favors will be held accountable, seeing people who are lower in rank, praying to be given help to be grateful, emotionality, prosociality, positive affect, good intentions, and the presence of psychopathology within. While external factors in the form of perceptions of peers and family roles.
Co-Authors Agung Wibowo Anindya, Shuxiang David HM Hasibuan Malin, Anna Rahayu Z, Sri Putri Ramyana, Fitriyani Riady, Muhammad Antos Rusyda, Arina Ilfa