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All Journal BJRA (Bongaya Journal of Research in Accounting) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi)
Andi Riska Andreani
Universitas Muhammadiyah Sidenreng Rappang
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology

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Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements Wahyuni Saleh; Andi Riska Andreani
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 1 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.326

Abstract

This study aims to examine the effect of understanding accounting and internal control on the quality of financial statements. The data in this study were obtained from business actors, namely the owners of stands at Karebosi Link Makassar City who were the respondents. This study uses primary data obtained directly from original sources not through intermediaries and collected by researchers to answer research questions by giving questionnaires to 39 respondents. The sampling method in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria or considerations. Test the validity and reliability of the data to determine whether the indicators of the questionnaire are valid and reliable. The data analysis method used is multiple regression analysis, coefficient of determination test (r2) and simultaneous test (f). The results of this study indicate that partially and simultaneously Accounting Understanding has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link Makassar and partially and simultaneously Internal Control has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link. Makassar. Keywords: Understanding of Accounting; Internal Control; Quality of Financial Statements
Influence Of Accounting Understanding and Internal Control On The Quality Of Financial Statements Wahyuni Saleh; Andi Riska Andreani
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 1 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i1.326

Abstract

This study aims to examine the effect of understanding accounting and internal control on the quality of financial statements. The data in this study were obtained from business actors, namely the owners of stands at Karebosi Link Makassar City who were the respondents. This study uses primary data obtained directly from original sources not through intermediaries and collected by researchers to answer research questions by giving questionnaires to 39 respondents. The sampling method in this study used the purposive sampling method, namely the technique of determining the sample with certain criteria or considerations. Test the validity and reliability of the data to determine whether the indicators of the questionnaire are valid and reliable. The data analysis method used is multiple regression analysis, coefficient of determination test (r2) and simultaneous test (f). The results of this study indicate that partially and simultaneously Accounting Understanding has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link Makassar and partially and simultaneously Internal Control has a positive and significant influence on the Quality of Financial Statements survey on stand owners at Karebosi Link. Makassar. Keywords: Understanding of Accounting; Internal Control; Quality of Financial Statements
Empowerment Of Village Owned Enterprises Through E-Commerce Information Technology In Increasing The Economy Of Sipodeceng Village Communities Muhammad Rais Rahmat Razak; Aksal Mursalat; Kamaruddin Sellang; Rifni Nikmat Syarifuddin; Muhammad Rohady Ramadhan; Muh. Irwan; Reza Asra; Muhammad Bibin; Sunandar Said; Andi Riska Andreani; Adam Latif; Sofyan B; Syaiful Bahri Syam; Muhammad Aksan
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 4 No. 2 (2023): (December) In Press
Publisher : Universitas Ahmad Dahlan

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Abstract

Background: This activity aims to increase the role of Bumdes Padaidi Sipodeceng through e-commerce information technology based on the Bumdes Sipodeceng Store application in improving the economy of the people of Sipodeceng Village. Contribution: This activity improves the welfare of the people of Sipodeceng Village through e-commerce information technology. Method: The method of this activity includes Socialization of the implementation of activities, Counseling by explaining the e-commerce information technology marketing model (BUMDES Sipodeceng Store), training and mentoring the use of information technology for BUMDES partner groups, carrying out assistance, as well as monitoring and evaluation. Results: Training and mentoring activities based on pre-test and post-test data analysis have positive implications for 3 parameters: knowledge from 42.14 to 89.14%, skills from 35.9% to 90.12%, and motivation from 63.2% to 93 .2%. From these data, an analysis of the effectiveness of these 3 parameters is carried out, the values of which are knowledge at 81%, skills at 85%, and motivation at 79%. These three numbers indicate that community service activities are effective because the value is above 50%. Conclusion: From these activities, it can be concluded that e-commerce information technology at BUMDES Padaidi Sipodeceng is still very much needed to increase the role of BUMDES in community empowerment.
Co-Authors Adam Latif Aksal Mursalat Asra, Reza Muh. Irwan Muhammad Aksan Muhammad Bibin, Muhammad Muhammad Rais Rahmat Muhammad Rohady Ramadhan Rifni Nikmat Syarifuddin Sellang, Kamaruddin Sofyan B Sunandar Said Syaiful Bahri Syam Wahyuni Saleh