Articles
<![CDATA[PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Vera Diyanty]]>;
<![CDATA[Eliza Fatima]]>;
<![CDATA[Akhmad Syahroza]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2018.v2.i2.3941
<![CDATA[This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.]]>
<![CDATA[Effectiveness of Manage Low-Quality Credit (Loan at Risk) for Improvement of Loan Portfolio Quality in Bank BNI ]]>
<![CDATA[Angga Solissetiawan]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.5822
<![CDATA[Loan at Risk (LaR) is a problem faced by all banks where later if not managed properly and correctly it will become non-performing loans or reduce credit quality through increasing non-performing loans (NPL). The main purpose of this paper is to provide an evaluation of the effective LaR management strategy at Bank BNI for improving credit quality by improving the portfolio of LaR debtors in the period March 2020 to December 2021. For this purpose, we use primary data in the form of interviews with the parties involved and secondary data is the rules that serve as guidelines in managing LaR debtors. The results of the evaluation of the LaR management strategy are considered capable of improving credit quality through a decrease in the LaR portfolio.]]>
<![CDATA[PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Haryono, Selly Anggraeni]]>;
<![CDATA[Fitriany, Fitriany]]>;
<![CDATA[Fatima, Eliza]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[The objective of this study is to empirically examine non-linear (quadratic) effect of capital structure on firm performance (Tobin’s q dan ROA) and also the effect of Multiple Large Shareholder Structure (MLSS) and institutional ownership on firm performance. The sample is a non-financial company listed on the Indonesia Stock Exchange with the study period 2009-2012. Data obtained from Data Stream and IDX website. Using fixed effect panel regression, this research finds that the capital structure has a quadratic (concave) effect on firm performance measured by ROE with maximum point at debt to equity of 1.95. This result indicates that the total debt that maximizes the company's performance is 1.95 of the total capital. The study also finds that increasingly large multiple shareholder structures (MLSS) will decrease firm performance, while higher institutional ownership will improve company performance.]]>
<![CDATA[Auditors’ Communication with Audit Committee: Evidence from Indonesia ]]>
<![CDATA[Eliza Fatima]]>;
<![CDATA[Sylvia Veronica Siregar]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.42482
<![CDATA[The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.]]>
<![CDATA[Rancangan Implementasi Manajemen Risiko pada Tech-Startup (Studi Kasus PT XYZ) ]]>
<![CDATA[Alya Khaira Nazhifa]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ CAPITAL: Jurnal Ekonomi dan Manajemen Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[UNIVERSITAS PGRI MADIUN ]]>
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DOI: 10.25273/capital.v6i2.14618
<![CDATA[Pandemi Covid-19 memiliki peran yang besar terhadap transformasi digital, termasuk peningkatan penggunaan Natural Language Processing dalam memecahkan berbagai permasalah di industri dengan menyediakan berbagai solusi cerdas. PT XYZ sebagai startup yang bergerak di industri Natural Language Processing diketahui belum menerapkan manajemen risiko dalam proses bisnisnya. Prediksi terhadap fenomena Bubble Burst Startup dan persaingan yang kuat antara kompetitor lokal maupun global dapat mengancam keberlangsungan PT XYZ di masa yang akan datang. Tujuan dari penelitian ini adalah merancang implementasi manajemen risiko pada tech-startup PT XYZ. Perancangan manajemen risiko pada penelitian ini mengacu kepada kerangka manajemen risiko ISO 31000:2018. Penelitian ini menggunakan pendekatan kualitatif dengan proses pemeringkatan risiko menggunakan Analytic Hierarchy Process. Berdasarkan hasil penelitian, diperoleh sebanyak 36 faktor risiko yang dikelompokkan menjadi 5 jenis risiko, yaitu; risiko operasional, risiko keuangan, risiko risiko reputasi, risiko legal/kepatuhan, dan risiko bisnis. Hasil evaluasi risiko menunjukkan sebanyak 4 risiko termasuk kategori rendah, 19 risiko kategori sedang, dan 13 risiko kategori tinggi. Tidak ada risiko yang termasuk dalam kategori sangat tinggi. Setelah kategori masing-masing risiko diketahui, penelitian ini memberikan rekomendasi tindakan mitigasi yang dapat dilakukan oleh perusahaan untuk seluruh kategori risiko.]]>
<![CDATA[THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR'S REPORT: A STUDY FROM ASEAN COUNTRIES ]]>
<![CDATA[Dwi Jayanti]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.17113
<![CDATA[The objective of this research is to explore the readability level of the Key Audit Matters (KAM) paragraph as well as its progress since the first time implementation of KAM for financial statements issued by auditors for listed companies in ASEAN countries. KAM paragraph is extracted from an audit opinion issued by a public accounting firm for companies listed in the capital market around ASEAN countries. Following prior research, by using learning curve theory as a basis, this research applies a quantitative approach to evaluate the readability of the KAM and its progress. Readability is measured by using several commonly used linguistic techniques, which are Flesch Reading Ease (FLESCH), Flesch–Kincaid (KINCAID), and Gunning Fog (FOG) measures). In addition to its role in KAM topic-related research, by bringing the perspective to focus more on readability, this research is able to provide new perspectives on the capability of KAM to affect financial statements users' decisions, as well as provide additional insight for the regulator or professional body for public accountant profession on designing the practical support and assistance to enhance the current practice of KAM writing done by the public accountant, as well as insight for the public accounting firm in preparing clearer and readable KAM paragraphs. This research used ASEAN market data as an emerging market and covered up to the recent year auditor's report to study the readability of the KAM paragraph. Despite some inconsistencies in the observation result, we can make an inference that the readability level of KAM produced by auditors for listed entities in ASEAN countries tend to be more difficult to read as number of experiences in issuing it increasing. This pattern is consistently shown when the sample is divided by type of Auditor and country of exchange. However, when the sample is further detailed down by industry sector, inferences is difficult to be made.]]>
<![CDATA[Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa: (Studi Kasus pada Perusahaan Depo Peti Kemas) ]]>
<![CDATA[Desi Ikaputri]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1663
<![CDATA[Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.]]>
<![CDATA[THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR'S REPORT: A STUDY FROM ASEAN COUNTRIES ]]>
<![CDATA[Dwi Jayanti]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.17113
<![CDATA[The objective of this research is to explore the readability level of the Key Audit Matters (KAM) paragraph as well as its progress since the first time implementation of KAM for financial statements issued by auditors for listed companies in ASEAN countries. KAM paragraph is extracted from an audit opinion issued by a public accounting firm for companies listed in the capital market around ASEAN countries. Following prior research, by using learning curve theory as a basis, this research applies a quantitative approach to evaluate the readability of the KAM and its progress. Readability is measured by using several commonly used linguistic techniques, which are Flesch Reading Ease (FLESCH), Flesch–Kincaid (KINCAID), and Gunning Fog (FOG) measures). In addition to its role in KAM topic-related research, by bringing the perspective to focus more on readability, this research is able to provide new perspectives on the capability of KAM to affect financial statements users' decisions, as well as provide additional insight for the regulator or professional body for public accountant profession on designing the practical support and assistance to enhance the current practice of KAM writing done by the public accountant, as well as insight for the public accounting firm in preparing clearer and readable KAM paragraphs. This research used ASEAN market data as an emerging market and covered up to the recent year auditor's report to study the readability of the KAM paragraph. Despite some inconsistencies in the observation result, we can make an inference that the readability level of KAM produced by auditors for listed entities in ASEAN countries tend to be more difficult to read as number of experiences in issuing it increasing. This pattern is consistently shown when the sample is divided by type of Auditor and country of exchange. However, when the sample is further detailed down by industry sector, inferences is difficult to be made.]]>
<![CDATA[Evaluasi penerapan risk based internal audit pada PT. XYZ ]]>
<![CDATA[Aisyah, Namirah]]>;
<![CDATA[Fatima, Eliza]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[This study aims to evaluate the implementation of Risk Based Internal Audit (RBIA) at PT ZYX, which conducted by SKAI to ensure the effectiveness of current internal control and provide recommendation required to increase the effectiveness of RBIA implementation. This study occurs in 2021 using study case qualitative approach through semi-structured interview. The result of analysis concludes that RBIA implementation by SKAI has not fully and comprehensively implemented. Therefore, several recommendations are provided to SKAI in order to improve the effectivity of RBIA implementation, such as to arrange standard audit, optimize of Audit Management System (AMS)’s utilization, conduct risk maturity assessment, and allocate audit internal resources.]]>
<![CDATA[Evaluasi Perhitungan Harga Pokok Penjualan Laundry di Perusahaan Laundry Skala Besar ]]>
<![CDATA[Muhammad Akbar Nur]]>;
<![CDATA[Eliza Fatima]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 8 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i08.p17
<![CDATA[This research aims to find out the calculation formula of the laundry Cost of Sales (COS) that PT.X applied and evaluate it using the activity-based costing (ABC) method. The object of this research is a large-scale laundry company that provides quality laundry services and free delivery to various clients in the Greater Jakarta area (Jabodetabek). The method used in this research is qualitative with a case study approach. The research results show that the current COS calculation per kg of hotel laundry is 40,43% greater (overcosting) than the ABC method. Meanwhile, COS per kg of guest & uniform laundry is 20,74% smaller (undercosting) than the ABC method. Other results show that the gross profit margin for both laundries is 5,64% greater if PT.X uses the ABC method. The large number of indirect costs and there are the differences in machine use and manual handling each of laundry indicate that activity-based costing needs to be considered by company management to obtain more appropriate cost product information. Keywords: activity-based costing; cost of sales (COA); large-scale laundry company; profitability]]>
