A large portion of the zakat utilization program is something needed in order to have long-term benefits of zakat and to increase the socio-economic value of zakat funds, one of which is the community's social empowerment program. BAZNAS (the National Zakat Amil Agency) of West Java, which has an intermediary function, conducts the Zakat Community Development (ZCD) program to empower the community. This study aims to determine the profile of social empowerment in the ZCD program. The research method applied is a case study and descriptive approach with data collection techniques through observation, in-depth interviews, and documentation. The results show that the effectiveness of zakat utilization can be increased through community social empowerment programs that are carried out in stages, namely the stage of mental development, group activities, and capacity building activities. Such a method aims to divide the empowerment process and identify competencies and community development.
Industry in Indonesia is developing quite rapidly, especially home industries that support people's lives; one of which is tofu industry. In reality, this tofu industry is not yet developing due to the absence of good management and financial administration system caused by the lack of knowledge of SMEs (hereby called UMKM) about the importance of making financial reports. Accordingly, UMKM have difficulties in knowing and understanding their business financial condition. This research aims to help UMKM owners implement SAK EMKM (Financial Accounting Standard for UMKM) in preparing standardized, relevant, and reliable financial reports. The method of implementing research is a case study of Cibuntu Tofu UMKM in Warung Muncang Village, Bandung Kulon District, Bandung City. The research presentation approach is descriptive analysis. Data collection techniques for research activities are observation, interviews, and documentation. The result of this study is Cibuntu Tofu UMKM makes financial reports still manual and very simple and not in accordance with standard because business owners do not understand the financial reporting standards specifically for UMKM. The application of financial statements in accordance with SAK EMKM presents financial statements consisting of three components such as financial position reports, income statements, and notes to financial statements. This financial report can be used for accountability, reviewing the company's budget, measuring going concern companies, making business plans, knowing the financial condition and submitting additional capital to the bank. This research is also expected to provide information for MSME owners Cibuntu Tofu in implementing SAK EMKM.
Abstract. This research is based on the phenomenon that occurs in the Public Accounting Firm (PAF), where there are still many fraud cases, one of which is caused by the unprofessionalism of the auditors. Therefore, this study aims to examine the effect of Professionalism and Emotional Intelligence on Audit Judgment. This research is a quantitative research with verification method. Respondents in this study were 31 auditors at the Public Accounting Firm in Bandung. The method used for sampling in this study is convenience sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used was multiple regression analysis with the help of SPSS version 23 statistical tool. The results showed that professionalism had a significant effect on audit judgment and emotional intelligence had no significant effect on audit judgment. Abstrak. Penelitian ini didasarkan pada fenomena yang terjadi pada Kantor Akuntan Publik (KAP), dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh ketidak profesionalan auditor. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Profesionalisme dan Kecerdasan Emosional Terhadap Audit Judgement. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 31 orang auditor pada Kantor Akuntan Publik di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel pada penelitian ini yaitu convenience sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi berganda dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa profesionalisme berpengaruh signifikan terhadap audit judgement dan kecerdasan emosionak tidak berpengaruh signifikan terhadap audit judgement.
Abstract. This study aims to determine the effect of professional skepticism and independence on the accuracy of giving opinions by auditors at the Public Accounting Firm (KAP) in Bandung. The population of this study are all auditors who work at the Public Accounting Firm in Bandung City who are active and obtain the permit from the Minister of Finance 2022. The number of auditors who were sampled in the study were 37 respondents from 10 Public Accounting Firms in Bandung City. This study uses a verification method with a quantitative approach. The data collected is primary data and data collection techniques using a questionnaire. Hypothesis testing in this study used multiple regression analysis with SPSS version 23 statistical tool. The results showed that partially professional skepticism had no effect on the accuracy of giving an opinion by the auditor. Meanwhile, independence has a significant effect on the accuracy of giving an opinion by the auditor. Meanwhile, it simultaneously shows that professional skepticism and independence have a significant effect on the accuracy of giving an opinion by the auditor. Abstrak. Penelitian ini bertujuan untuk mengetahui adanya pengaruh skeptisisme profesional dan independensi terhadap ketepatan pemberian opini oleh auditor pada Kantor Akuntan Publik (KAP) di Kota Bandung. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung yang aktif dan memperoleh izin Menteri Keuangan 2022. Jumlah auditor yang menjadi sampel dalam penelitian sebanyak 37 responden dari 10 Kantor Akuntan Publik di Kota Bandung. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif. Data yang dikumpulkan merupakan data primer dan teknik pengumpulan data menggunakan kuesioner. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan alat statistik SPSS versi 23. Hasil penelitian menunjukkan bahwa secara parsial skeptisisme profesional tidak berpengaruh terhadap ketepatan pemberian opini oleh auditor. Sedangkan, independensi berpengaruh signifikan terhadap ketepatan pemberian opini oleh auditor. Sementara, secara simultan menunjukkan bahwa skeptisisme profesional dan independensi berpengaruh signifikan terhadap ketepatan pemberian opini oleh auditor.
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