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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open International Journal of Social Science PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Media Bina Ilmiah
Sri Kurnia
STIE Pembangunan Tanjungpinang
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA Charly Marlinda; Hendy Satria; Ranti Utami; Sri Kurnia; Masyitah As Sahara
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.315 KB) | DOI: 10.56107/penanomics.v1i1.3

Abstract

The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN JASA KAMAR HOTEL Andres Putranta Sitepu; Masyitah As-Sahara; Charly Marlinda; Sri Kurnia
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.952 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui keefektifan penerapan sistem informasi akuntansi penjualan jasa kamar hotel dengan kesesuaian secara teori di de Bintan Villa. Jenis penelitian ini menggunakan deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah data primer yaitu observasi dan wawancara, dan data sekunder yaitu kepustakaan. Dalam teknik wawancara, peneliti melakukan wawancara kepada 3 orang narasumber yang mengetahui sistem informasi akuntansi penjualan jasa kamar. Berdasarkan hasil penelitian mengenai sistem informasi akuntansi penjualan jasa kamar hotel di de Bintan Villa yaitu adanya unsur-unsur yang meliputi input, model, output, teknologi, basis data dan pengendalian. Fungsi yang terkait meliputi, fungsi penjualan, fungsi kas dan fungsi akuntansi. Prosedur yang terkait meliputi prosedur pencatatan penjualan, dan prosedur pencatatan harga pokok penjualan. Dokumen yang terkait meliputi guest bill card, registration form, guest bill, cash receipt, captaion order, breakfast voucher, formulir paid out, form penggantian barang, bukti setor bank, rekap harga pokok penjualan. Catatan akuntansi yang terkait meliputi buku kas, buku besar, laporan keuangan, jurnal penjualan, jurnal umum, jurnal penerimaan kas, dan bin card. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan sistem informasi akuntansi penjualan jasa kamar hotel di de Bintan Villa belum berjalan dengan efektif karena masih terdapat beberapa kekurangan yang tidak sesuai dengan kajian teori.
THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY Rachmad Chartady; Sri Kurnia; Charly Marlinda; Salihi Salihi; Andres Putranta Sitepu
International Journal of Social Science Vol. 3 No. 1: Juni 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i1.5753

Abstract

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.
PELUANG USAHA YANG MENJANJIKAN MENGGUNAKAN APLIKASI BUKU WARUNG PENJUALAN PRODUK DIGITAL Sri Kurnia; Muhammad Hyasrian; Meptilia Dwiradita; Mutamima Mutamima; Vivi Pangestu
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15808

Abstract

Usaha mikro kecil dan menengah (UMKM) mempunyai permasalahan yang cukup serius yaitu masih buruknya pengelolaan dana dalam menjalankan kegiatan bisnisnya. Salah satu solusi atas pembukuan permasalahn tersebut adalah dengan melakukan pembukuan keuangan yang baik menggunakan aplikasi pembukuan keuangan UMKM berbasis android. Permasalahan yang dihadapi warga Desa Tembeling ketika kami melakukan survei yaitu tidak semua masyarakat melakukan pembukuan. Tujuan penelitian ini untuk memperbandingkan aplikasi pembukuan keuangan UMKM berbasis android berdasarkan kriteria aplikasi akuntansi yang berkualitas. Aplikasi pembukuan keuangan yang digunakan adalah menggunakan aplikasi Buku Warung. Karena dari mata pencarian tersebut mayoritas dilakukan oleh kelompok bapak- bapak, maka berdasarkan survey dilapangan, banyak ibu-ibu di desa tembeling yang memilih menjadi ibu rumah tangga tanpa melakukan kegiatan tambahan yang dapat mendukung perekonomian keluarga
Circular Solutions for Decent Work and Economic Growth: Lessons from Sustainable Development Goals (SDG) 8 Sri Kurnia; Muhammad Isa Alamsyahbana; Rachmad Chartady; Surya Violita Arifin; Mohammad Iqbal Sesaria
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.6657

Abstract

The purpose of this research is to provide information about circular solutions for decent work economic growth which includes lessons from SDG 8. However, the circular economy is a promising approach to achieving sustainable development, by decoupling ecomonic growth from resource depletion and environmental degradation. The circular economy can support the achievement of multiple SDGs, by promoting sustainable and inclusive economic growth, reducing waste and pollution, and fostering innovation and resilience. The circular economy has the potential to contribute to SDG 8 by creating new job opportunities, promoting skills development and innovation, also it can fostering sustainable and inclusive economic growth. By adopting circular practices, businesses and governments can create new value and reduce their environmental impact, while promoting social and economic development. Highlights: The circular economy offers a promising approach to achieving sustainable development by decoupling economic growth from resource depletion and environmental degradation. Circular practices can contribute to SDG 8 by creating new job opportunities, promoting skills development, and fostering sustainable and inclusive economic growth. By adopting circular solutions, businesses and governments can create new value, reduce environmental impact, and drive social and economic development. Keywords: Circular solutions, Decent work, Economic growth, Sustainable development goals (SDGs), Resource efficiency
Co-Authors Andres Putranta Sitepu Charly Marlinda Chartady, Rachmad Masyitah As Sahara Meptilia Dwiradita Mohammad Iqbal Sesaria Muhammad Hyasrian Muhammad Isa Alamsyahbana Mutamima Mutamima Ranti Utami Salihi Salihi Satria, Hendy Surya Violita Arifin Vivi Pangestu