<p>Creative economy that is very synonymous with creative industry activities, at the moment is considered capable of making a very significant contribution to the regional economy. Creative economy is essentially focused on industries that create goods and services that rely on expertise, talent and creativity as sustainable intellectual property. Micro, Small and Medium Enterprises (MSME’s) are one of the business sectors that can develop and be consistent in the national economy. MSME’s have always been a good place for the creation of productive employment.</p><p>The purpose of this research was to formulate a SWOT analysis (Strengths, Weakness, Opportunities, Threats) on the development of creative economy as a step in developing creative economy-based Micro Small and Medium Enterprises (MSMEs) in Pekalongan City through applicable development strategies, while the objectives of the research These are MSMEs that are spread in Pekalongan City which have a carrying capacity for Pekalongan City batik tourism.</p><p>The level of technological readiness in this research is at the basic research stage with its output target is to obtain data from observations and interviews with informants through questionnaires related to efforts made by creative economy-based MSMEs to drive batik tourism destinations in Pekalongan which become the leading sectors of Pekalongan City. Data analysis using descriptive analysis techniques with SWOT analysis (Strengths, Weakness, Opportunities, Threats) to create a strategy for the development of creative economy-based MSMEs as a driver of tourism destinations in Pekalongan City.</p>
<p class="15bIsiAbstractBInggris">Audited financial reports must be published by companies registered and traded on the stock exchange market on the Indonesia Stock Exchange. The length of time the audit of financial statements is carried out by the auditor sometimes makes the audited financial statements late for publication or commonly called audit delay. This study aims to provide empirical evidence regarding the effect of profitability, auditor gender, IFRS convergence and reputation KAP on audit delay. The research was conducted on banking sub-sector listed on the Indonesia Stock Exchange 2016-2017 period. The research method used a quantitative approach. The source of this research used secondary data sourced from the annual report of various sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. The research data was taken using purposive sampling. The analysis technique is done by classical assumption test, multiple linear regression. The results of the study found that Auditor gender hasn`t significant negative effect on audit delay. IFRS convergence hasn`t significant negative effect on audit delay. Reputation KAP has a significant negative effect on audit delay. The implication of the research results is that companies going public and listed on the IDX can appoint a KAP with a good reputation and it is recommended that the implementation of IFRS convergence is carried out earlier.</p>
<p>Indonesia is also affected by the virus, so there is a need for family resilience to stem the covid virus 19. One of the programs that can be implemented by families in efforts to improve welfare, especially in the food sector is the planting and utilization of Family Medicinal Plants (TOGA). One program that can be implemented by families in efforts to improve health, especially in the field of medicine is the planting and utilization program of Family Medicinal Plants (TOGA). Method of training, One of the programs that can be implemented by families in efforts to improve welfare, especially in the field of food is a planting and utilization program for Family Medicinal Plants (TOGA). This activity was at the same time addressing the decline in people's purchasing power due to the pandemic covid 19 which caused the price of drugs to become more expensive, so that it indirectly had an impact on the declining degree of public health</p>Keywords: empowerment, family medicinal plants, covid 19
ABSTRAKTujuan penelitian ini ingin menguji persepsi niat mahasiswa untuk mengambil sertifikasi akuntan profesional sebagai Chartered Accountant (CA), Certified Internal Auditor (CIA), dan Certified Public Accountant (CPA). Subjek penelitian adalah mahasiswa program studi akuntansi Universitas Pekalongan. Sampel penelitian diambil dengan menggunakan random sampling pada mahasiswa Universitas Pekalongan. Data penelitian dikumpulkan dengan penyebaran kuesioner. Teknik analisis data menggunakan uji validitas, uji realiabilitas, uji asumsi klasik dan regresi linier berganda. Penelitian menemukan bahwa sikap dan harapan atas hasil memiliki hubungan positif terhadap niat mengambil sertifikasi akuntan profesional. Pemahaman tidak memiliki hubungan terhadap niat mengambil sertifikasi akuntan profesional. Hal ini mengimplikasikan bahwa untuk meningkatkan niat mahasiswa untuk menempuh sertifikasi akuntan profesional maka dapat dilakukan dengan meningkatkan pemahaman mahasiswa terkait sertifikasi akuntan profesional. Selain itu, untuk memotivasi mahasiswa juga perlu meningkatkan pemahaman harapan atas hasil jika menempuh sertifikasi akuntan profesional. ABSTRACTThe purpose of this study was to examine the perception of students' intentions to take professional accountant certification as a Chartered Accountant (CA), Certified Internal Auditor (CIA), and Certified Public Accountant (CPA). The research subjects were students of the Universitas Pekalongan accounting study program. The research sample was taken using random sampling at Universitas Pekalongan students. Research data were collected by distributing questionnaires. The data analysis technique used validity test, reliability test, classical assumption test and multiple linear regression. The study found that attitudes and outcome expectations had a correlation on the intention to take professional accountant certification. While understanding does not have correlation on the intention to take professional accountant certification. This implies that to increase students' intention to take professional accountant certification, it can be done by increasing students' understanding of professional accountant certification. In addition, to motivate students, it is also necessary to increase understanding of expectations for results when taking professional accountant certification.
Auditor adalah profesi yang lahir dan berkembang karena permintaan publik atas pihak independen untuk menjembatani kepentingan perusahaan dengan para pemangku kepentingan. Auditor profesional adalah mereka yang mampu memahami tanggung jawab mereka kepada publik, klien dan kolega dalam memberikan layanan audit laporan keuangan yang berkualitas. Etika profesional diperlukan sebagai pedoman bagi auditor untuk berperilaku. Seorang yang profesional dan berpegang teguh pada etika profesi akan berhati-hati dalam menentukan tingkat salah saji material yang terkandung dalam laporan keuangan. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tentang hubungan antara profesionalisme dan etika profesional dalam penentuan pertimbangan tingkat materialitas. Teknik analisis dalam penelitian ini menggunakan uji validitas dan reliabilitas, uji asumsi klasik yang terdiri dari uji normalitas, heterokedasitas dan multikolinieritas. Teknik analisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profesionalisme dan etika profesional memiliki pengaruh positif signifikan terhadap tingkat salah saji material.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.