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All Journal Target : Jurnal Manajemen Bisnis SOLID Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Farha Farha
Universitas Teknologi Mataram
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Lombok Barat Agus Hermanto; Amiruddin Kalbuadi; Farha Farha; Isra Dewi Kuntary Ibrahim
Target : Jurnal Manajemen Bisnis Vol 4 No 1 (2022)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/target.v4i1.1980

Abstract

This study aims to examine the effect of internal control systems and human resource competencies on the quality of financial reports for micro, small and medium enterprises (UMKM) in West Lombok Regency. The type of research used is associative because it examines the causal variables of independent and related variables. The research variables consist of the internal control system and the competence of human resources as independent variables and the quality of financial reports as the dependent variable. The research was conducted in West Lombok Regency using a survey sample method with a total of 135 respondents of micro, small and medium enterprises (UMKM) with a purposive sampling approach. Analysis of the research using test instruments in the form of validity testing with the Pearson product moment method and reliability testing with Croncbach's alpha. The feasibility test of the model uses classical assumption tests such as normality test, heteroscedasticity test and multicollinearity test. The analysis tool uses multiple linear regression analysis and hypothesis testing using t test for partial test and F test for simultaneous test. The results of the partial hypothesis test show that the internal control system and human resource competence on the quality of financial reports. In the simultaneous hypothesis test, the two independent variables affect the quality of financial statements. The limitation of this research is that the understanding of micro, small and medium enterprises (UMKM) related to the internal control system and competence of human resources in preparing financial reports is still low because most of the micro, small and medium enterprises (UMKM), both non-formal and formal, still associate the operational activities of micro, small and medium enterprises with owner's personal activities.
Logika Akuntansi dalam Menyusun Jurnal Umum Farha Farha; Agus Hermanto; Eluiz Yansirus Saniyah; Rian Indranopa; Amirudin Kalbuadi
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 1 No. 2 (2022): September 2022
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.45 KB) | DOI: 10.57141/kompeten.v1i2.8

Abstract

Penelitian ini bertujuan untuk menemukan logika dalam menyusun jurnal umum. Motivasi dari penelitian ini adalah kondisi yang ditunjukkan oleh mahasiswa yang kurang memahami logika dari jurnal umum ketika melakukan pencatatan transaksi. Penelitian ini merupakan jenis penelitian deskriptif. Hasil penelitian menunjukkan cara menyusun jurnal umum yang mudah dengan cara menganalisis akun berdasarkan kata kunci dan menggunakan persamaan dasar akuntansi untuk menentukan saldo normal sehingga mempermudah dalam penentuan posisi saldo akun dalam jurnal umum.
PENGAKUAN, PENGUKURAN DAN PENGUNGKAPAN NILAI PERSENTASE PEMBAYARAN PADA PT. GLOBAL LITIGATION NUSANTARA SIKUR Farha Farha; Agus Hermanto; Rian Indranopa; Amirudin Kalbuadi; Rezana Yeyen
SOLID Vol 13, No 2 (2023)
Publisher : Universitas Teknologi Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35200/solid.v13i2.677

Abstract

Penelitian ini bertujuan untuk menganalisis metode pengakuan, pengukuran, dan pengungkapan nilai persentase pembayaran yang diterima oleh PT. Global Litigation Nusantara Sikur. Beradasarkan hasil analisis pengakuaan pendapatan dilakukan ketika professional collector berhasil mengamankan asset fidusia. Pengukuran berdasarkan nilai wajar dari transaksi dengan didasarkan pada SKIM yang telah ditentukan. Pengungkapan penerimaan pembayaran disajikan terpisah sesuai dengan pos masing-masing.
Co-Authors Agus Hermanto Amiruddin Kalbuadi Amirudin Kalbuadi Isra Dewi Kuntary Ibrahim Rezana Yeyen Rian Indranopa Saniyah, Eluiz Yansirus