Jurnal Dinamika Akuntansi最新文献_第4页

PERSEPSI MAHASISWA TERHADAP PENANGANAN COVID-19 DI KABUPATEN OGAN KOMERING ULU 学生在ULU OGAN商政处理COVID-19的看法

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1479

Mega Lisa, Tiara Priscalia, Leoen Leoen, Hagay Krisnanda Maranata, Herwin Sagita Bela

{"title":"PERSEPSI MAHASISWA TERHADAP PENANGANAN COVID-19 DI KABUPATEN OGAN KOMERING ULU","authors":"Mega Lisa, Tiara Priscalia, Leoen Leoen, Hagay Krisnanda Maranata, Herwin Sagita Bela","doi":"10.54895/dinamika.v2i1.1479","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1479","url":null,"abstract":"According to the WHO website, coronaviruses are a large family of viruses that can cause disease in animals or humans. In humans, corona is known to cause respiratory infections ranging from the common cold to more severe diseases such as Middle East Respiratory Syndrome (MERS) and Severe Acute Respiratory Syndrome (SARS). Covid-19 is a disease caused by infection with the SARS-CoV-2 virus, first identified in the city of Wuhan, in China's Hubei province in December 2019. Several policies set by the central government such as closing schools, campuses, closing several private companies, closing entertainment centers, closing several tourist attractions, implementing PSBB, in addition, during this pandemic the government also provided some social assistance such as in the form of basic necessities and cash. , while in local governments such as in OKU district, the government has provided several policies such as closing schools and campuses, providing facilities to limit operations in eating places such as restaurants and cafes, giving an appeal to apply 5M to prevent the spread of the corona virus. seen from the respondents' answers that students' perceptions of the handling of Covid-19 in the district. This OKU has indeed been good, seen from the preparation of places for quarantine, giving advice to restaurant, café or mall owners to close early, giving warnings through banners to maintain health and implementing 5M, the government has also provided services for vaccinations in order to overcome the spread of covid.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80665455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Inovasi Pelayanan Pencatatan Pernikahan Melalui E-Kartu Nikah Di Kantor Urusan Agama Kecamatan Ilir Timur II Kota Palembang 在帕伦邦东街宗教事务办公室通过电子身份证创新婚姻服务

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1478

Ari Biyantino Pratama, Ivana Ivana, Trecy Austin

{"title":"Inovasi Pelayanan Pencatatan Pernikahan Melalui E-Kartu Nikah Di Kantor Urusan Agama Kecamatan Ilir Timur II Kota Palembang","authors":"Ari Biyantino Pratama, Ivana Ivana, Trecy Austin","doi":"10.54895/dinamika.v2i1.1478","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1478","url":null,"abstract":"This research was conducted at KUA Ilir Timur II Palembang City. This study aims to find out how the E-Marriage Card Innovation is at the Religious Affairs Office of Ilir Timur II District. Those who have implemented the E-Marriage Card innovation since 2019. The research method is a aqulitative descriptive approach, with data collection techniques through interviews, observations, and interviews. Documentation. Based on the Regulation of the Minister of Religion Article 21 paragraph 1 20/2019, the husband and wife get a marriage regitration book and marrige card. This marriage registration innovation is called E-Marriage Card. The results of the study indicate that, when viewed as a whole, the 5 innovation indicators are relative advantage, compatibility, complexity, variability, observability. The researcher concludes that the E-Marriage Card innovation has good innovation characteristics. Able to provide marriage registration services in accordance with the needs of the community. The government has succeeded in replacing manual services with technology-based innovations. However, if viewed from several aspects, there are still obstacles in the implementation of the innovation, namely the lack of understanding of some people regarding the procedure or flow of marriage registration through E-Marriage Cards. So that it becomes an obstacle for the process of making E-Marriage Card. Because basically all contents of the E-Marriage Card innovation data are managed to be recorded and connected to the Simkah Web which is then also integrated with the civil registry. So if there is an error or data change, it must be changed first in the capil because the data cannot be changed through the SIMKAH WEB application. In addition, network problems are also one of the obstacles in implementing these innovations.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"54 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84443409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERAN PEMERINTAH KELURAHAN HEGARSARI DALAM MEWUJUDKAN EFEKTIVITAS PROGRAM PEMULIHAN EKONOMI NASIONAL (PEN) UNTUK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19 赫加萨里政府在实现COVID-19大流行中小企业小规模经济复苏计划(PEN)方面的作用

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1477

R. Purnama, Dika Alpiana

{"title":"PERAN PEMERINTAH KELURAHAN HEGARSARI DALAM MEWUJUDKAN EFEKTIVITAS PROGRAM PEMULIHAN EKONOMI NASIONAL (PEN) UNTUK PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19","authors":"R. Purnama, Dika Alpiana","doi":"10.54895/dinamika.v2i1.1477","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1477","url":null,"abstract":"Based on the results of observations made, several problems were found related to the implementation of the distribution of UMKM assistance funds in order to support the national economic recovery in Hegarsari Village, Pataruman District, Banjar City, including (1) there were restrictions on UMKM activities so that the operating hours of UMKM actors became hampered (2) no direct socialization from the kelurahan party related to UMKM assistance funds (3) lack of supervision carried out directly by the kelurahan party in the utilization of UMKM assistance funds.The purpose of the study was to determine the effectiveness of the UMKM assistance program in Hegarsari Village, to find out the obstacles to the UMKM actors in the national economic recovery program, to find out the efforts made in overcoming the obstacles in the effectiveness of the national economic recovery program. The method used in this study is a qualitative approach with a descriptive method. Sampling technique with purposive sampling method. Collecting data using literature study techniques, observation, interviews and documentation. Data analysis with data reduction techniques, data presentation, and drawing conclusions. The results showed that the effectiveness of the program implemented was not in accordance with what was expected by UMKM actors in Hegarsari Village. Common problems that are still approaching are the pandemic and restrictions on trade activities. the existence of restrictions on trading activities, the majority of UMKM aid recipients prefer to use the capital for daily needs, so that the assistance program becomes less effective.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89576380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nilai Komunikasi Antarbudaya Di Kecamatan Mandah Kabupaten Indragirihilir Provinsi Riau

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1501

S. Saputri, T. Hendra

{"title":"Nilai Komunikasi Antarbudaya Di Kecamatan Mandah Kabupaten Indragirihilir Provinsi Riau","authors":"S. Saputri, T. Hendra","doi":"10.54895/dinamika.v2i1.1501","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1501","url":null,"abstract":"Indonesia, which is famous for its multicultural society, requires a good intercultural communication system to avoid conflicts between people. The research method that the author uses is qualitative with a descriptive approach. Through the research phase, namely observation, interviews and documentation as well as using data analysis techniques. so that it can find out how the value of intercultural communication, supporting factors and inhibiting factors in implementing the value of intercultural communication in Khairiah Mandah Village, Mandah District, Indragiri Hilir Regency, Riau Province. The results of the research that the authors found showed that the value of intercultural communication in the Khairiah Mandah village went well after several policies from the local government such as conducting counseling and socialization, this was marked by the occurrence of a harmonious life between different religions and ethnicities. However, for coastal areas the form of intercultural communication values does not run completely. There are still some forms of social inequality that are found, such as there are still boundaries in some areas. but it does not turn into a dispute because the Chinese understand the beliefs held by Islam.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87889825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERANAN BUMDES KARANG DAPO SEBAGAI PENGGERAK EKONOMI PEMERINTAHAN DESA KARANG DAPO KECAMATAN PENINJAUAN KABUPATEN OGAN KOMERING ULU

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1476

Rakhmat Saleh

{"title":"PERANAN BUMDES KARANG DAPO SEBAGAI PENGGERAK EKONOMI PEMERINTAHAN DESA KARANG DAPO KECAMATAN PENINJAUAN KABUPATEN OGAN KOMERING ULU","authors":"Rakhmat Saleh","doi":"10.54895/dinamika.v2i1.1476","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1476","url":null,"abstract":"BUMDes Karang Dapo belonging to Karang Dapo Village is a business entity engaged in one business unit, namely renting tents and chairs. This BUMDes was established in 2017, classified as a young BUMDes. This is the background of this research whether BUMDes Karang Dapo has a big role for the economy of Karang Dapo village which has just been established and only has one business unit. This research is descriptive in nature which aims to describe, summarize various conditions, situations or variables that arise in the community that is the object of the research. The data collection technique used in this study used primary data in the form of observations and data sources, as well as secondary data in the form of interviews and documentation observations. The results of the study show that the management of BUMDes Karang Dapo has also not run well and its management has not achieved the objectives of implementing BUMDes, only as a complement. The main inhibiting factors are the lack of community participation, the lack of support from the district government and the private sector, as well as the absence of cooperation with third parties so that BUMDes Karang Dapo does not yet have any role as an economic driver for Karang Dapo Village. \u0000 ","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"147 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82272178","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Sinergi Antar Aktor Dalam Pencegahan Covid 19 di Desa Pakkabba 演员之间的协同作用在Pakkabba村的第19预防措施

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1474

Abdul Rahman

引用次数: 1

AKUNTABILITAS KINERJA PEGAWAI PADA KANTOR CAMAT LAMBU KABUPATEN BIMA 比马CAMAT LAMBU地区工作人员绩效考核

Jurnal Dinamika Akuntansi Pub Date : 2022-06-26 DOI: 10.54895/dinamika.v2i1.1475

Kamaludin Kamaludin, Jasman Jasman, Taufik Irfadat

{"title":"AKUNTABILITAS KINERJA PEGAWAI PADA KANTOR CAMAT LAMBU KABUPATEN BIMA","authors":"Kamaludin Kamaludin, Jasman Jasman, Taufik Irfadat","doi":"10.54895/dinamika.v2i1.1475","DOIUrl":"https://doi.org/10.54895/dinamika.v2i1.1475","url":null,"abstract":"Employee at the Lambu sub-district office that is the importance of public accountability in order to improve the quality of service by the government bureaucracy as a manifestation of good governance. In the end, it will be able to establish harmony and harmonious relations between the government, the private sector and civil society. The performance of employees at the Lambu sub-district office is a manifestation of the implementation of activities as reflected in the achievement of performance in accordance with the established Vision, Mission, Goals and Targets. Employee performance has very important benefits, besides being the implementation of Strategic Tactical Planning, it is also to show the success of the implementation of the Strategic Plan (Renstra) at the Head of Lambu Office. Performance accountability for employees of the Head of Lambu Office includes the obligation to present and report all actions and activities especially in the field of personnel administration to higher parties/superiors. Employees are one of the vital elements in service. The volume of work and the number of employees are two factors that influence each other in performance accountability. The state of structural officials at the Head of Lambu Office as many as 23 people and staff as many as 22 people","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88375096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance and Audit Report Lag on Financial Sector Companies Listed in IDX 2018-2020 2018-2020年IDX上市金融行业公司治理与审计报告滞后

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.34603

C. Widjaja, Y. Feliana

引用次数: 0

Quantification Methods of Construction Claims in the Audit Process: Evidence from Indonesia 审计过程中工程索赔的量化方法:来自印度尼西亚的证据

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.34441

Ricki Prasetyo, E. Fatima

{"title":"Quantification Methods of Construction Claims in the Audit Process: Evidence from Indonesia","authors":"Ricki Prasetyo, E. Fatima","doi":"10.15294/jda.v14i1.34441","DOIUrl":"https://doi.org/10.15294/jda.v14i1.34441","url":null,"abstract":"Purpose: This study aims to evaluate the quantification method of construction claims (QMCC) used in the audit process based on the damage theory framework. An accurate quantification of claims is essentially needed to avoid construction disputes. However, earlier studies are still vague in shed light on applying the most appropriate QMCC to quantify the claims that arise from a vari- ation order (VO).Method: We conduct a case study using a mixed-methods approach. Surveys were given to 39 audi- tors at various levels (team, supervisor, and coordinator) to obtain auditors’ perceptions about the relevance of the assessment criteria according to the damage theory. We analyzed the data quantita- tively using non-parametric test Kruskal-Wallis/Mann-Whitney. Furthermore, in-depth interviews were conducted to 6 auditors and 2 related parties to identify the QMCC that conforms with the damage theory. Transcripts were analyzed qualitatively using theme analysis.Finding: There is similarities in the auditors’ perception in accepting the assessment criteria accord- ing to the damage theory. Quantification of claims in the audit process requires supporting evidence and causal link. In this study, we proposed three methods that can be applied using an estimated value approach.Novelty: The QMCCs proposed have novelty in terms of contractual aspects, causality, and support- ing evidence as a basis for analysis to eliminate opportunistic behavior from the parties.","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43816240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S PROFESSIONAL SKEPTICISM 质量控制对审计师职业怀疑形成的作用

Jurnal Dinamika Akuntansi Pub Date : 2022-03-17 DOI: 10.15294/jda.v14i1.35706

N. Utaminingsih, I. Januarti, Monica Rahardian Ary Helmina

{"title":"THE ROLE OF QUALITY CONTROL ON THE FORMATION OF AUDITOR’S PROFESSIONAL SKEPTICISM","authors":"N. Utaminingsih, I. Januarti, Monica Rahardian Ary Helmina","doi":"10.15294/jda.v14i1.35706","DOIUrl":"https://doi.org/10.15294/jda.v14i1.35706","url":null,"abstract":"AbstractPurpose: This study aimed to determine the ability of quality control to moderate the relationship between time pressure, locus of control, and professional skepticism of auditors. Method: The population included auditors in the city of Semarang, Indonesia. Data were collected using questionnaires distributed to 100 respondents with only 78 returned while the hypotheses were tested through the use of multiple regression methods.Findings: The results showed two hypotheses, the first and third, were not accepted. This, therefore, means time pressure does not affect professional skepticism and there was no moderating effect of quality control on this relationship. The remaining two hypotheses, second and fourth, were accepted. This indicates there was an influence of external locus of control on professional skepticism and quality control was able to moderate this effect.Novelty: The research’s originality was the use of Professional Skepticism variable which is made up of ethical dilemmas, knowledge and experience gap, deadline pressure, auditor characteristic, and feedback. However, several situational factors like the quality control are usually adopted in a public accounting firm as a moderating variable to improve the direct effect of certain determinants on professional skepticism Keywords: Professional skepticism, Time pressure, Locus of Control, Quality Control","PeriodicalId":30817,"journal":{"name":"Jurnal Dinamika Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46099159","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1