Claim Missing Document
Check
Articles

Found 27 Documents
Search

Gender, Penghargaan Finansial, Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Profesi Akuntan Pada Mahasiswa Di PT Provinsi Gorontalo Sendy Ledyandini; Imran Rosman Hambali; Ayu Rakhma Wuryandini
Jambura Accounting Review Vol. 1 No. 1 (2020): Jambura Accounting Review - February 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i1.6

Abstract

This research aims to find out The Influence of Gender, Financial Award, and Professional Recognition toward Career Selection as an Accountant on Accounting Students in the College of Gorontalo Province. The research method is a quantitative method. The samples are 74 students of department of accounting in the final year of study. The sampling technique is a simple random sampling. The technique of data analysis uses multiple regression analysis. The findings show that partially variable of gender influences negatively and not significantly on career selection as an accountant, variable of financial award influences positively and significantly on career selection as an accountant, and variable of professional recognition influences positively but not significanlty on career selection as an accountant. Meanwhile, simultaneously variable of gender, financial award, and professional recognition influences positively and significantly on career selection as an accountant. Variable of gender, financial award, and professional recognition are able to explain career selection as an accountant on accounting students as much as 53,5%. While the rest of 46,5% is able to be explained by other variables exclude from this research.
Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemda Jecklin Eman; Lukman Pakaya; Ayu Wuryandini
Jambura Accounting Review Vol. 3 No. 1 (2022): Jambura Accounting Review - February 2022
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v3i1.45

Abstract

The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on the Financial Statement Quality in Regional Government of Gorontalo Regency. Method applied in this research is quantitative descriptive. The data collected are primary data obtained from questionnaire distributed to employees in Financial Agency of Gorontalo Regency. The research findings are 1) the Government Accounting Standard owns a positive and insignificant impact on the financial statement quality, 2) the Human Resource Competence owns a positive and insignificant impact on the financial statement quality, and 3) the Government Accounting Standard and Human Resource Competence, simultaneously, own an insignificant impact on the financial statement quality.
Perbaikan Manajemen Keuangan Kelompok Masyarakat/UMKM Dalam Kemitraan Badan Usaha Milik Desa (BUMDesa) Niswatin Niswatin; Imran R Hambali; Ayu R Wuryandini
Amal Ilmiah : Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1: November 2019
Publisher : FKIP Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.239 KB) | DOI: 10.36709/amalilmiah.v1i1.8609

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu bagian penting dari perekonomian suatu negara ataupun daerah. Perguruan Tinggi memiliki peran andil dalam mengimplementasi  pemberdayaan masyarakat. Wujud kepedulian Perguruan Tinggi tercermin dalam program kegiatan pengabdian kepada masyarakat salah satunya program KKS Pengabdian dengan melibatkan dosen dan mahasiswa. Kegiatan pengabdian ini dilakukan di Desa Jatimulya Kecamatan Wonosari Kabupaten Boalemo. Tujuan dari KKS Pengabdian ini untuk: (1) memberikan pengetahuan pada kelompok masyarakat/usaha mikro dan kecil menengah (UMKM) tentang manajemen keuangan dan penyusunan laporan keuangan usaha, (2) meningkatkan partisipasi kelompok masyarakat/UMKM dalam pengelolaan Badan Usaha Milik Desa (BUMDesa) melalui pemberian pengetahuan tentang pengelolaan BUMDesa. Tahapan kerja yang dilakukan oleh tim pelaksana dalam program KKS pengabdian ini adalah memberikan pelatihan serta melakukan pendampingan dalam penataan manajemen keuangan dan penyusunan laporan keuangan kelompok masyarakat/UMKM kemitraan BUMDesa. Hasil yang diharapkan dari program KKS pengabdian ini adalah dapat menunjang perbaikan manajemen keuangan kelompok masyarakat/UMKM dan BUMDesa yang ada di desa Jatimulya Kecamatan Wonosari Kabupaten Boalemo sehingga taraf hidup masyarakatnya meningkat dan produktivitas BUMDesa meningkat demi tercapainya kesejahteraan hidup masyarakat. Kata kunci: Manajemen Keuangan, laporan keuangan, dan BUMDesa
HE REAL COST OF BRIDE PRICE: CINTAKU TAK BERTEPUK SEBELAH TANGAN Ayu R Wuryandini; Siti Pratiwi Husain; Lukman Pakaya
Jurnal Wawasan dan Riset Akuntansi Vol 6, No 1 (2018)
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/jwr.v6i1.1580

Abstract

Studi ini bertujuan menyingkap makna pengeluaran uang upacara adat Pernikahan dalam perspektif Suku Kaili Ledo di Palu. Penelitian kualitatif ini dianalisis dengan menggunakan fenomenologi. Hasil penelitian menemukan fenomena bahwa sebuah harga pengantin yang tinggi bukanlah jalan terbaik. Pernikahan pada dasarnya adalah penyatuan dua insan saling mencinta yang akan menjalani kehidupan baru dalam berumah tangga. Pesta pernikahan yang di dalamnya terdapat paksaan dan pemborosan akan merugikan diri sendiri,keluarga dan masyarakat. Pelaksanaan pesta pernikahan atau walimah yang sederhana dimaksudkan untuk menyatakan rasa syukur dan gembira atas kehalalan hubungan Pernikahan yang telah di karuniai Allah SWT kepada kedua pasangan yang berbahagia.
Pengaruh Prosedur Pemberian Kredit Terhadap Pengendalian PiutangStudi Kasus Pada PT. Nusa Surya Cipta Dana (NSC FINANCE) Cabang Gorontalo. Lukman Pakaya; Ayu Rakhma Wuryandini; Olista Koniyo
Jurnal Wawasan dan Riset Akuntansi Vol 6, No 2 (2019)
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.685 KB) | DOI: 10.25157/jwr.v6i2.1920

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji apakah prosedur pemberian kredit berpengaruh terhadap pengendalian piutang pada PT. Nusa Surya Ciptadana (NSC Finance) Cabang Gorontalo.Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Jenis data yang digunakan adalah data primer dengan menyebar kuiseoner. Sampel yang digunakan dalam penelitian ini adalah seluruh karyawan pada PT. Nusa Surya Ciptadana (NSC Finance) Cabang Gorontalo dengan jumlah 30 karyawan. Teknik pengumpulan sampel menggunakan sampling total atau yang dikenal dengan metode sensus.Teknik analisis data menggunakan uji kualitas instrumen dan metode Regresi Sederhana.Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan dari Prosedur pemberian kredit PT. Nusa Surya Ciptadana (NSC) Finance Cabang Gorontalo terhadap Pengendalian piutang di PT. Nusa Surya Ciptadana (NSC) Finance Cabang Gorontalo. Nilai Koefisien regresi dengan arah postif menunjukan terdapat pengaruh yang baik Prosedur pemberian kredit dalam pengendalian piutang pada PT. Nusa Surya Ciptadana (NSC) Finance Cabang Gorontalo. Hal tersebut juga terlihat dari nilai RSquaresebesar 72,9%.
Pelatihan Mendeley Sebagai Manajemen Referensi bagi Mahasiswa Ayu Rakhma Wuryandini; Lukman Pakaya; Kadek Hartana
Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Vol 10, No 3 (2021): Jurnal Sibermas (Sinergi Bersama Masyarakat)
Publisher : Univeristas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/sibermas.v10i3.10511

Abstract

The objectives of this service activity are: 1) To increase the knowledge of the participants, namely students, the importance of the Mendeley application as a reference management of library resources in research. 2) To improve the ability of the participants, namely students, to be able to operate the Mendeley application properly and correctly. The stages of work carried out by the implementing team in this community service program are providing training and providing assistance in managing reference sources of libraries in scientific works and being able to operate the Mendeley application properly and correctly. This activity was attended by 7th (seven) students of the Faculty of Economics, majoring in Accounting, UNG, who were preparing proposals and theses. The expected result of this service program is that it can improve the skills of students as young researchers to manage references to library sources or citations so that the writings in scientific works are presented properly and correctly in accordance with the procedures for writing scientific papers that are applied.
The Meaning of Roles in The Perspective of Internal Auditors Gorontalo Ayu Rakhma Wuryandini; Lukman Pakaya; Siti Pratiwi Husain
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 5, No 1 (2022): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.182 KB) | DOI: 10.32535/ijafap.v5i1.1408

Abstract

This study intends to explore the meaning roles of internal auditors in fraud management. It employed phenomenology towards six internal auditors as the participants. The results indicate that the roles of internal auditors, as the assurance, consulting, as well as filter agent of the auditee’s information, contribute by diagnosing frauds by Fraud Control Plan. Future researchers can use different methods to explore the meaning of roles in other APIP.
The Meaning of Profit in Immigrant Java Perspective Ayu Rakhma Wuryandini; Lukman Pakaya
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.925 KB) | DOI: 10.32535/ijafap.v3i1.715

Abstract

The purpose of this study is to understand the meaning of "profit" in the perspective of Javanese who emigrated in Gorontalo. The results of this paper are expected to be useful for Javanese immigrant to realize the meaning of "profit" and can add to the scientific treasury in the field of accounting that earnings have meaning from different perspectives. Husserl's transcendental phenomenology approach is used to answer research questions and informant experiences based on awareness. The researcher obtained the results of the study that the material profit obtained was understood by the informant namely Mrs. Sulami that the profit was meant to " meet the needs of the family ", so that what is needed in the family can be fulfilled. And profit is also interpreted as " disturbance of worship " which in the sense is a form of gratitude for the results obtained, which is a profit as a provision for worship in the hereafter through group study every week.
The Effects of Financial Awards, Work Environment, and Market Considerations: Work on Career Selection as a Public Accountant for Accounting Students (Study of State and Private Universities in Gorontalo Province) Imran Rosman Hambali; Ayu Rakhma Wuryandini; Sahmin Noholo
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.764 KB) | DOI: 10.32535/jicp.v1i2.269

Abstract

This study aims to identify factors of financial reward, work environment and labor market considerations for career choice as a public accountant for accounting students. This study has been conducted at public and private university in Gorontalo Province. The sample collection of this study has been done by using purposive sampling with the criteria all students is in seventh semester and has made an audit course. The amount of sample is based on purposive sampling about 157 respondents used. Data processing is conducted by using Multiple Linear Regression Analysis. The results of this study inditify that financial rewards have a positive but not significant influence on career choice as a public accountant, while the work environment and labor market considerations are have a significant positive influence on career choice as a public accountant. Keywords: financial rewards; work environment; labor market considerations; career choice of Public Accountant.
The Effect of Budget Participation on Budget Weapons Sahmin Noholo; Ayu Rakhma Wuryandini
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.812 KB) | DOI: 10.32535/jicp.v1i1.287

Abstract

The purpose of this study was to examine the relationship between: budgetory participative to budgetary slack. This type of research is classified as causative research. The population in this research is SKPD in Kabupaten Gorontalo. The sampling technique by purposive sampling with the consideration of the budget compilers is burdened with budget targets in completion of his duties and has occupied his position at least five years. Samples taken are All ranks that participate and responsible in the process of preparing the budget for the unit he leads that each Head of SKPD and Head of sub-finance who participated in the preparation of SKPD budget consists of 20 SKPD Regional District of Gorontalo. Respondents in this study amounted to 50 people. Of the 50 questionnaires submitted there were 39 people (78%) who participated in the study and sent back their answers. After data editing and preparation for processing data as much as 3 (7.69%) can not be used because of incomplete and empty questionnaire filling. So the questionnaire that can be used as data in this research amounted to 36 pieces (70.31%).The analytical method used is linear regression analysis, where budget slack as dependent variable and independent variable is budget participative. The result of this research is budget participative variable do not have significant influence to budget slack variable. Keywords: Budgetary Participation; slack Budget; Gorontalo Districts