The importance of learning about accounting knowledge from the start is the right step in prepari... more The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
International Journal of Community Service, Aug 31, 2023
Increasing accounting learning in the millennial generation needs to be improved. In the era of a... more Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students' interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
JFBA Journal of Financial and Behavioural Accounting, Sep 29, 2023
Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance... more Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.
International Journal of Business and Applied Economics, Nov 29, 2023
This study attempts to investigate, in part and simultaneously, the effects of information techno... more This study attempts to investigate, in part and simultaneously, the effects of information technology, organizational commitment, human resource quality, and internal control system on the caliber of financial reports at the Ministry of Religion Training Center in North Sumatra Regency. All of the participants in this study were workers at the Ministry of Religion's Work Unit in the North Sumatra Regency. This kind of study was conducted using cross-sectional data collection methods, organizational units of analysis, and causal research methodology. Primary data was used as the data source, and it was acquired by sending questionnaires to respondents who prepared financial reports and KPAs. In order to test the research hypothesis, the data analysis technique employs multiple linear regression analysis techniques, a statistical method for determining partial and simultaneous effects between two or more variables influences and descriptive statistical analysis with the help of the SPSS program.
International Journal of Public Budgeting, Accounting and Finance, Apr 7, 2020
This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size an... more This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.
Penerapan Sistem Administrasi Perpajakan Modern Pada Proses Pemberian Surat Keterangan Bebas Pajak Pertambahan Nilai (PPN) Impor Di Kantor Pelayanan Pajak Pratama Lubuk Pakam
Studi Perbandingan Faktor-faktor (Leverage, Likuiditas, dan Profitabilitas) Pada Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian dan Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian Dengan Bahasa Penjelas, Studi Empiris pada Perusahaan Real Estate dan Properti Tahun 2013
Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh asp... more Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman ...
This research aims to allocate the APBD made and planned by the Regional Government to improve th... more This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures
Studi Perbandingan Faktor-faktor (Leverage, Likuiditas, dan Profitabilitas) Pada Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian dan Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian Dengan Bahasa Penjelas, Studi Empiris pada Perusahaan Real Estate dan Properti Tahun 2013
This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size an... more This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.
Penerapan Sistem Administrasi Perpajakan Modern Pada Proses Pemberian Surat Keterangan Bebas Pajak Pertambahan Nilai (PPN) Impor Di Kantor Pelayanan Pajak Pratama Lubuk Pakam
The importance of learning about accounting knowledge from the start is the right step in prepari... more The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily.
International Journal of Community Service, Aug 31, 2023
Increasing accounting learning in the millennial generation needs to be improved. In the era of a... more Increasing accounting learning in the millennial generation needs to be improved. In the era of advanced technology and the rapid development of social media as literacy in understanding new learning methods, it needs to be used so that students' interests and talents can be channeled and improved according to future needs and preparations. The current accounting function is not only to record but also to use it. To evaluate the non-financial, social, and emotional condition of decision-makers. This is what makes accounting cannot be replaced by machines and computers. Therefore, business owners, even as young as high school, need to understand accounting so they can make the right business decisions. One way to gain a good understanding of accounting is through teaching accounting. This accounting lesson is given by explaining the basic concepts and theories of accounting, identifying simple accounting applications that have occurred in everyday life with the aim of knowing the importance of accounting records, and explaining accounting principles and cycles which are the basis for understanding accounting properly. The purpose of this research was carried out based on the results of observations made during the socialization and teaching of students to increase knowledge about learning to account with media games and increase the entrepreneurial spirit for millennials and generation Z. This observation was carried out in class XII students of SMA Dharma Karya. The results obtained are that the millennial and Z generations are currently happy with game-based learning because it makes it easier for them to absorb the substance of the learning besides that the increase in knowledge about accounting is also increasing, this is evidenced by their being more active and comprehensive in solving problems in game-based learning.
JFBA Journal of Financial and Behavioural Accounting, Sep 29, 2023
Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance... more Ministry/Institution Work Unit Budget Performance is an achievement of the results of performance that has been carried out by work units in Ministries/Institutions in work and budget planning and budget execution that has been carried out based on predetermined targets in budget documents with consideration of achievements on budget management and indicators budget performance in a one-year budget period. The Secretariat of the Directorate General of Vocational Education as one of the work units within the Ministry of Education, Culture, Research, and Technology has the main duties and functions in the form of service management support, one of which is in the field of budget management and financial implementation. The author conducted this research in order to find out the level of budget performance obtained by the Secretariat of the Directorate General of Vocational Education for the 2020 and 2021 fiscal years. The research method was carried out using a qualitative phenomenological approach which was analyzed descriptively. The data used are data on the value of the Budget Performance Evaluation (EKA) aspect and data on the value of the Budget Implementation Performance Indicator (IKPA) aspect. The results of the study show that within 2 (two) years, since it was formed, the Secretariat of the Directorate General of Vocational Education obtained a Budget Performance Score with a VERY GOOD predicate but has decreased from 2020 to 2021 so improvements are needed in several aspects of the existing indicator variables.
International Journal of Business and Applied Economics, Nov 29, 2023
This study attempts to investigate, in part and simultaneously, the effects of information techno... more This study attempts to investigate, in part and simultaneously, the effects of information technology, organizational commitment, human resource quality, and internal control system on the caliber of financial reports at the Ministry of Religion Training Center in North Sumatra Regency. All of the participants in this study were workers at the Ministry of Religion's Work Unit in the North Sumatra Regency. This kind of study was conducted using cross-sectional data collection methods, organizational units of analysis, and causal research methodology. Primary data was used as the data source, and it was acquired by sending questionnaires to respondents who prepared financial reports and KPAs. In order to test the research hypothesis, the data analysis technique employs multiple linear regression analysis techniques, a statistical method for determining partial and simultaneous effects between two or more variables influences and descriptive statistical analysis with the help of the SPSS program.
International Journal of Public Budgeting, Accounting and Finance, Apr 7, 2020
This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size an... more This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.
Penerapan Sistem Administrasi Perpajakan Modern Pada Proses Pemberian Surat Keterangan Bebas Pajak Pertambahan Nilai (PPN) Impor Di Kantor Pelayanan Pajak Pratama Lubuk Pakam
Studi Perbandingan Faktor-faktor (Leverage, Likuiditas, dan Profitabilitas) Pada Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian dan Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian Dengan Bahasa Penjelas, Studi Empiris pada Perusahaan Real Estate dan Properti Tahun 2013
Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh asp... more Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman ...
This research aims to allocate the APBD made and planned by the Regional Government to improve th... more This research aims to allocate the APBD made and planned by the Regional Government to improve the performance of the Regional Government, especially in terms of regional welfare and development. The research population is 34 provinces in Indonesia in 2019-2021. This study uses several independent variables, namely regional wealth, regional size, and capital spending to examine the relationship between the dependency variables proxied by local government performance. The study used quantitative methods with multiple regression analysis using the IBM SPSS 25 statistical test tool. The results showed that regional wealth, regional size, and spending capital had no effect on regional government performance. Keywords: APBD; Local Government Financial Performance; Regional Wealth; Local Goverment Size; Capital Expenditures
Studi Perbandingan Faktor-faktor (Leverage, Likuiditas, dan Profitabilitas) Pada Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian dan Perusahaan yang Menerima Opini Audit Wajar Tanpa Pengecualian Dengan Bahasa Penjelas, Studi Empiris pada Perusahaan Real Estate dan Properti Tahun 2013
This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size an... more This study aims to determine and analyze the effect of audit tenure, audit rotation, firm size and audit committee on audit quality with specialist auditors as moderating real estate & property companies listed on the Indonesia Stock Exchange. The results of this study prove that audit tenure has a negative and not significant effect on audit quality, while audit rotation has a negative and significant effect on audit quality, firm size has a positive and not significant effect on audit quality and audit committee has a positive and significant effect on audit quality. Specialist Auditors are not significant in moderating the effect of audit tenure, audit rotation, firm size and audit committee on audit quality.
Penerapan Sistem Administrasi Perpajakan Modern Pada Proses Pemberian Surat Keterangan Bebas Pajak Pertambahan Nilai (PPN) Impor Di Kantor Pelayanan Pajak Pratama Lubuk Pakam
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