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All Journal KEUNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Nikmatuniayah Nikmatuniayah, Nikmatuniayah
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Economics, Econometrics & Finance Social Sciences

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PENERAPAN TEKNOLOGI JURNALISME DIGITAL DAN PROMOSI DESA WISATA BRANJANG KEC. UNGARAN BARAT, KAB SEMARANG Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol 5, No 1 (2024): Vol. 5 No. 1 April 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v5i1.5149

Abstract

Konsep pariwisata berkelanjutan mulai banyak digunakan guna mendukung perkembangan perekonomian di daerah yang memiliki potensi wisata, salah satunya dengan cara menawarkan pemandangan yang indah ,yang kelak mendatangkan manfaat ekonomi bagi warga desa Branjang Kec Ungaran Barat Kab Semarang. Desa Branjang berada diperbatasan Ungaran dan Kendal, memiliki banyak potensi wisata alam, seperti curuk, tebing, sawah, dan edukasi gula aren. Permasalahan yang ditemukan adalah adanya potensi wisata yang belum dikembangkan dengan maksimal. Keterbatasan modal, belum dikembangkan sebagai lokasi wisata yang marketable. Keterbatasan pengetahuan pemuda pemudi Desa Branjang dalam mengeksploitasi dan promosi Desa Wisata Branjang Kec Ungaran Barat, Kab Semarang. Metode pelaksanaan pengabdian masyarakat adalah: persiapan pengenalan program, pelaksanaa pelatihan, dan evaluasi. Berikutnya pelatihan teknik edit video treaser bagi pemula, pelatihan jurnalistik digital  bagi pemuda pemudi  untuk pembuatan konten video promosi sederhana dengan menggunakan gadget. Beserta praktek dan pendampingan  upload video promosi desa wisata   via youtube dan sosial media. Hasil kegiatan menunjukkan, bahwa :   Pemuda pemudi desa  mampu membuat dan mengedit video promosi desa wisata.  Pemuda pemudi  mampu menguasai jurnalistik digital  untuk pembuatan konten video promosi desa wisata. Desa Wisata Desa Branjang Kec Ungaran Barat, Kab Semarang menjadi  dikenal masyarakat luas dan dikunjungi secara luas. Pemasukan nilai ekonomi semakin meningkat dan meningkatkan pendapatan desa.
Sikap perilaku, norma subjektif , kendali perilaku persepsian terhadap intensi manajer dalam kecurangan di moderasi locus of control Nikmatuniayah, Nikmatuniayah; Yudhaningsih, Resi; Mardiana A, Lilis; Hartono, Hartono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.583 KB) | DOI: 10.32670/fairvalue.v4i9.1615

Abstract

This study aims to analyze the effect of Behavioral Attitudes, Subjective Norms, Perceived Behavioral Controls on managers' intentions in committing fraudulent financial statement presentations. Specifically, this study aims to investigate the effect of managers' attitudes, subjective norms, perceived behavioral control on managers' intentions in committing fraudulent financial statement presentations, moderated by locus of control within Banks in Indonesia. This study uses quantitative methods. The subjects of this research are managers or heads of sections who work at Bank Bank Indonesia. Respondent samples were taken from 50 conventional and Islamic banks in the city of Semarang. The results showed that there was an influence of attitude towards behavior, perceived behavioral control, on managers' intentions in fraudulent financial statement presentations. On the other hand, the subjective norm variable has no effect on managers' intentions in fraudulent financial statement presentations. Based on the results of data processing, it was found that there was no influence of the locus of control variable on the manager's intention in fraudulent financial statement presentation. Overall, it was found that locus of control moderated the influence of behavioral attitudes, subjective norms, and perceived behavioral control on managers' intentions in fraudulent financial statement presentations.
ANALYSIS OF THE IMPLEMENTATION OF MICRO, SMALL, AND MEDIUM ENTITY FINANCIAL ACCOUNTING STANDARDS AND ITS IMPACTS ON THE FINANCIAL REPORT QUALITY OF SMALL AND MEDIUM-SIZED ENTERPRISES Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Anugrahwati, Lilis Mardiana
KEUNIS Vol 11, No 2 (2023): JULY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i2.4504

Abstract

This study aims to identify the perception of entrepreneurs regarding the Importance of bookkeeping and financial report related to Amountount of credit received by MSMEs, as well as the prospects for implementing the Financial Standards for Micro, Small, and Medium Entities (SAK EMKM), and their impacts on the quality of MSMEs financial reporting. This study used primary data collection by using questionnaires. Questionnaires were distributed using the purposive sample method, with MSMEs spread across the Banyumanik and Tembalang sub-districts as samples. Were 40 questionnaires sent directly to the selected MSMEs as Amountount of evidence adequacy? An in-depth review was conducted on the MSMEs chosen to complete the data and discussion. The provisions of MSMEs are business actors who have been running for more than two years and have applied for bank credit financing. Respondent data can be processed in 32 respondents. The analytical technique used is the Hypothesis Testing Model by Rizki (2012). The analysis technique used is multiple regression analysis. The hypothesis test results showed that nine hypotheses were accepted, and five were rejected. It was found that educational background contradicted the Importance of bookkeeping and recording SAK EMKM financial statements.
Model Sifat Kepribadian Memoderasi Hubungan Stres Kerja dan Perilaku Disfungsional Audit Nikmatuniayah, Nikmatuniayah; Marliyati, Marliyati; Handayani, Jati; Mardiana, Lilis
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.35814

Abstract

 This study aims to identify personality models that moderate the relationship between work stress and audit dysfunctional behaviour, in an effort to improve audit quality. Specifically, this study aims to investigate the effects of stress and audit dysfunctional behavior, focusing on the role of personality traits namely the big five personality and locus of control. The population of this research is all auditors who work at the Public Accounting Firm in the City of Semarang. The sampling technique uses purposive sampling, namely the sampling technique uses certain criteria. The criteria for the study sample were junior and senior auditor staff who had worked in KAP for at least 1 year, and 57 respondents were obtained. The analysis technique used is moderated regression analysis. Based on the results of data processing it was found that: There was no influence of work stress on dysfunctional behavior; There is no influence of personality traits on the relationship of work stress and audit dysfunctional behaviour. The personality trait in question includes five factors: openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism. The findings also showed that there was no effect of locus of control on the relationship between work stress and audit dysfunctional behaviour. Locus of control is seen from external and internal aspects.
Co-Authors Anugrahwati, Lilis Mardiana Diantoro, Ayu Nugraheni Hartono Hartono jati handayani, jati Lutfiana, Luluk Mardiana A, Lilis MARDIANA, LILIS Marliyati Marliyati, Marliyati Muchlisin, Mohammad Nuryanti, Ummi Yudhaningsih, Resi