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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Pengabdian Mandiri EBISMEN Jurnal Ekonomi Bisnis dan Manajemen JURNAL ECONOMINA Optimal: Jurnal Ekonomi dan Manajemen Trending: Jurnal Manajemen dan Ekonomi

Juita Sukraini

Universitas Mahaputra Muhammad Yamin

Author-ID : 3248767

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH INDEPENDENSI, INTEGRITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT Siska Yulia Defitri; Juita Sukraini; Yori Irawani
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam
Publisher : Universitas Muhammadiyah Bengkulu

This study aims to determine the effect of independence, integrity and professionalism on audit quality. The sample in this study were auditors at the Inspectorate Office of Solok City, Solok Regency, Sawahlunto City, and Padang City, totaling 62 respondents. The type of data used is primary data. The sample technique used is saturated sample by distributing questionnaires.The results showed that: (1) independence has a positive and significant effect on audit quality. This is evidenced by using the t test with a t-count value greater than the t-table of 3,312> 2.00172. (2) Integrity does not have a positive and significant effect on audit quality. This is evidenced by using the t test with a t-value greater than t-table of 0.372> 2.00172. Besides, it has a significant value of 0.711> 0.05. (3) Professionalism has a direct effect on audit quality. This is evidenced by the t test, namely t count of 5.744> t table of 2.00172 with a significance of 0.000 <0.05. (4) independence, integrity and professionalism affect audit quality. This is evidenced by the calculated F value of 36.390> from the F table, which is 2.76 or the F significance level of 0.000 <0.05.

EDUKASI PENCATATAN DAN PEMBUKUAN SEDERHANA PADA KERAJINAN SONGKET SILUNGKANG DEMI MEWUJUDAKAN WIRAUSAHA FROM LOCAL TO GLOBAL Siska Yulia Defitri; Juita Sukraini; Rita Dwi Putri; Witra Maison; Nidia Anggreni Das; Lili Wahyuni; Aldo Sofari; Desrial Ori Putra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

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Micro, Small and Medium Enterprises (MSMEs) are an important part of the national economy, but not all MSMEs have the ability to make financial reports. Meanwhile, financial statements provide benefits in describing business conditions. The purpose of the service is to provide education to MSMEs in this case the Silungkang Songket Craft so that they can understand and make simple financial reports at least. The method of devotion is carried out by providing materials and direct training in front of the Silungkang Songket Craft business actors. The hope of this service is that these business actors can make strategic decisions in an effort to develop their business from a local to a global level through the financial information available in the bookkeeping of financial statements

IMPLEMENTASI SISTEM INFORMASI MANAJEMEN PENDIDIKAN DAN TENAGA KEPENDIDIKAN KEMENTRIAN AGAMA (SIMPATIKA): MENGGUNAKAN TAM MODEL Siska Yulia Defitri; Silvia Darawati; Juita Sukraini
JURNAL ECONOMINA Vol. 1 No. 2 (2022): JURNAL ECONOMINA, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

This study aims to determine: (1) The effect of Perceived Ease of Use on the application of SIMPATIKA in Madrasas throughout the Solok District; (2). The Influence of Perception of Utilization on the application of SIMPATIKA in Madrasas throughout the Solok District; (3) The Influence of User Satisfaction Perception on the application of SIMPATIKA in Madrasas throughout the Solok District; (4) The effect of Perception of Ease of Use, Perception of Use and Perception of User Satisfaction simultaneously on the application of SIMPATIKA. This research was conducted at Madrasas in Kab. Solok MI level. MTs and MA. The data used are primary data. In this study using the philosophy of positivism with the Associative approach. The results showed that: (1) Perception of Ease of use had no effect on the application of SIMPATIKA in Madrasas in the District of Solok; (2) Perception of Utilization does not affect the application of SIMPATIKA in Madrasas in the District of Solok (3) Perception of User Satisfaction influences the Application of SIMPATIKA in Madrasas in the District of Solok (4) Perception of Ease of Use, Perception of Usage and Perception of User Satisfaction simultaneously affect the application of SIMPATIKA in Madrasas throughout the District..

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PENERAPAN AKUNTANSI SEKTOR PUBLIK TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : (Studi Empiris Pada OPD Kabupaten Solok) Siska Septiani; Siska Yulia Defitri; Juita Sukraini
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 3 (2022): September: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

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Penelitian ini bertujuan untuk mengetahui Pengaruh Kejelasan Sasaran Anggaran (X1) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y), Pengaruh Penerapan Akuntansi Sektor Pubik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Pengaruh secara simultan Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2) Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) tidak berpengaruh signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 1,033 < 1,669 dan nilai signifikasi t sebesar 0,306 > 0,05. sedangkan Penerapan Akuntansi Sektor Publik (X2) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan thitung sebesar 6,657 > 1,669 dan nilai signifikasi t sebesar 0,000 < 0,05. Setelah itu, Kejelasan Sasaran Anggaran (X1) dan Penerapan Akuntansi Sektor Publik (X2), berpengaruh secara simultan terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Hasil ini dibuktikan dengan sebesar 36,903 > 2,75. dan nilai signifikasi F sebesar 0,000 < 0,05.

PENGUATAN LEMBAGA BUMNAG PURO NAGARI KOTO LAWEH, KECAMATAN LEMBANG JAYA, KABUPATEN SOLOK Nidia Anggreni Das; Edi Firnando; Yulhan Yuhan; Yendi Putra; Rita Dwi Putri; Witra Maison; Lili Wahyuni; Siska Yulia Defitri; Juita Sukraini; Aldo Sofari
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 11: November 2022
Publisher : Bajang Institute

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According to PP 11 of 2021, Village-Owned Enterprises, hereinafter referred to as Village BUM, are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of businesses for the maximum welfare of the village community. BUM-Nag is a form of alternative business entity that needs special attention and is developed to improve the nagari economy, with the aim that the birth of Bum-Nag can create new economic resources for Nagari that are used for the economic welfare of the Nagari people. The service activity aims to contribute thoughts and counseling on strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Koto Laweh, Lembang Jaya District, Solok Regency. Community service uses the Group Discussion Forum (FGD) method, assistance and counseling carried out by delivering BUMNag Institutional material by UMMY Solok Lecturers. The result to be achieved in this service activity is to improve science, understanding and and the ability or capacity of Nagari's apparatus to strengthen the institution and management of BUM-Nag as a form of efforts to improve the Nagari economy.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten Tanah Datar) Indri Apri Mayanti; Juita Sukraini; Siska Yulia Defitri
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

This study aims to determine the effect of the implementation of the regional financial accounting system (X1) on the quality of regional government financial statements (Y), the influence of human resource competence (X2) on the quality of regional government financial statements (Y), and the simultaneous effect of the implementation of the financial accounting system. Regions (X1) and Human Resources Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of the study show that there is an effect of the implementation of the Regional Financial Accounting System (X1) on the Quality of Local Government Financial Reports (Y). The results of testing the first hypothesis are proven by the value of|t_count | of 3.253 > 1.682 and the significance of t is 0.002 < 0.05. After that, there is an influence on Human Resource Competence (X2) Quality of Local Government Financial Reports (Y). The results of testing the second hypothesis are proven by the value of|t_count | of 9.888 > 1.682 and the significance of t is 0.000 <0.05. In addition, there is a simultaneous effect of the application of the Regional Financial Accounting System (X1) and Human Resource Competence (X2) on the Quality of Local Government Financial Reports (Y). The results of this third test are proven by the value of|F_hitung | of 136,404 > 3.23 and the significance of F is 0.000 < 0.05.

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAERAH: (Studi Empiris Pada DPRD Kabupaten Solok Dan DPRD Kota Solok Periode 2019-2024) Rezi Indriani; Juita Sukraini; Siska Yulia Defitri
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

This study aims to determine the Influence of the Council on the Budget (X1) on Regional Financial Supervision (Y), the Effect of Political Background (X2) on Regional Financial Supervision (Y), and the Simultaneous Effect of the Council's Knowledge of the Budget (X1) and Political Background. (X2) on Regional Financial Supervision (Y). The results of the study indicate that there is no effect of the Council's Knowledge of the Budget (X1) on Regional Financial Supervision (Y). The results of testing the first hypothesis are proven by the value of |t_hitung | of 0.987 < 1.682 and the significance of t is 0.330 > 0.05. After that, there is no influence of Political Background (X2) on Regional Financial Supervision (Y). The results of testing the second hypothesis are proven by the value of |t_hitung | – 0.027 < 1.682 and the significance of t is 0.978 > 0.05 of. In addition, there is no simultaneous influence of the Council's Knowledge of the Budget (X1) and Political Background (X2) on Regional Financial Supervision (Y). The results of this third test are proven by |F_hitung | 0.837 < 3.23 and a significance value of 0.440 > F of 0.05.

PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN FISIK DAN AKUNTANSI LINGKUNGAN MONETER TERHADAP KINERJA LINGKUNGAN PADA RSUD MOHAMMAD NATSIR, RSUD Dr. ACHMAD MOCHTAR DAN RSUD PARIAMAN Wira Mofa; Siska Yulia Defitri; Juita Sukraini
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 1 (2023): Januari: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

This study aims to determine how much influence the application of physical environmental accounting and monetary environmental accounting has on environmental performance at Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. This research was conducted in 3 hospitals, namely Mohammad Natsir Hospital, Dr. Achmad Muchtar and Pariaman Hospital. The hospital is a hospital whose waste management does not yet use an Incinerator, but still uses the services of a third party, thus requiring the application of good environmental accounting. The sampling technique in this study used total sampling which was conducted randomly. The data of this study include primary data obtained through the distribution of questionnaires to 100 respondents at the Mohammad Natsir General Hospital, Dr. RSUD. Achmad Muchtar and Pariaman Hospital. The statistical test used is multiple regression analysis. Based on the results of statistical analysis, it can be concluded that partially physical environmental accounting has a significant effect on environmental performance, this is evidenced by the distribution of the t-value with tcount 7.017 > ttable 1.984 and a significant value of 0.00 <0.05. Monetary environmental accounting has a significant effect on environmental performance, this is indicated by the distribution of the t value with tcount being 2.863 > ttable 1.984 and a significant value of 0.05 <0.05. Simultaneously, physical environmental accounting and monetary environmental accounting have a significant effect on environmental performance, this is indicated by the F test value with Fcount 37.265 > Ftable 2.70 and a significant value of 0.000 which is smaller than the targeted significance level of 0.05. The coefficient of determination R Square R2 is 0.434 or 43.4%. This indicates that the contribution of the accounting variables of the physical environment and the monetary environment to environmental performance is 43.4%. While the remaining 56.6% is influenced by other variables outside the model.

PEMBINAAN MASYARAKAT NAGARI KOTO LAWEH MELALUI EDUKASI INOVASI TEKNOLOGI Esi Sriyanti; Siska Yulia Defitri; Afni Yeni; Nurhayati Nurhayati; Juita Sukraini; Rita Dwi Putri; Witra Maison
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17043

Pemerintah memiliki peran penting dalam mensejahterakan masyarakat termasuk masyarakat Nagari, salah satu cara dengan menfasilitasi lembaga tinggi dengan masyarakatnya dalam melakukan pembinaan agar dapat merubah pola pikir masyarakat untuk bisa berinovasi dalam merubah kehidupan yang lebih baik. Inovasi yang banyak menjamur saat ini memanfaatkan teknologi sehingga perlu juga dimanfaatkan oleh masyarakat. Pembinaan dilakukan dengan langsung turun ke masyarakat dan berkumpul pada satu tempat untuk memberikan edukasi dan pemahaman-pemahaman bahwa masyarakat dapat melakukan hal lain yang produtif dengan impact nanti dapat meningkatkan pendapatan untuk merubah ekonominya. Pengabdian kepada masyarakat dalam pembinaan dengan pemberian edukasi ini memiliki tujuan 1) Mempercepat pemulihan ekonomi, meningkatkan dan mengembangkan kegiatan usaha ekonomi produktif masyarakat. 2) Menunjang pengembangan wilayah melalui peningkatan kualtias sumber daya manusia dan pembangunan daerah.

Co-Authors Afni Yeni Aldo Sofari Defitri, Siska Yulia Desrial Ori Putra Edi Firnando Esi Sriyanti Indri Apri Mayanti Lili Wahyuni Nidia Anggreni Das Nurhayati Nurhayati Rezi Indriani Rita Dwi Putri Silvia Darawati Siska Septiani Siska Yulia Defitri Wira Mofa Witra Maison Yendi Putra Yori Irawani Yulhan Yuhan

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