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All Journal Jurnal Penelitian dan Pengembangan Pendidikan CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JASF (Journal of Accounting and Strategic Finance) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Point Equilibrium Manajemen dan Akuntansi E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Fatima, Eliza
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Evaluation of the Impact of Hybrid Working on Auditors' Self-Efficacy Larasati, Bethari; Fatima, Eliza
East Asian Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i12.7692

Abstract

This study aims to evaluate the concept of hybrid working in Public Accounting Firms (KAP) and its impact on self-efficacy after the COVID-19 pandemic who previously worked remotely. This research was conducted using a qualitative research method. The data source of this research was carried out by distributing questionnaires with 53 respondents from associate to manager level who work at Public Accounting Firm and interviews with 5 resource persons from senior associate to manager level from Big Four and Non-Big Four Firms. The results showed that in implementing the hybrid concept, Firms has disseminated the Firms' policy, provided support, provided facilities for collaboration and focus, as well as provided flexibility in determining work schedules. Self-efficacy arising from hybrid working shows experience, expertise, confidence, motivation, and auditor performance help auditors adapt to hybrid work. For this reason, this study recommends that the hybrid working model can be continued as a new working trend of auditors in KAP. This research is still limited to auditors below manager level and does not represent all KAP in Indonesia. This research provides an understanding of the concept of hybrid working which is a new work style choice in the auditor environment by looking at the auditor's personal self-efficacy.
HUBUNGAN KOMPLEKSITAS INFORMASI (TRANSAKSI PIHAK BERELASI DAN PENGHINDARAN PAJAK) DAN BIAYA AUDIT Primadyan, Maretha; fatima, Eliza
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.71

Abstract

The purpose of this paper is to examine the relationship of information complexity and audit fee. The complexity of information comes from related party transaction and tax avoidance. Related party transaction are measured by the sum of sales, purchases, loans and loans between related parties. Tax avoidance is measured by Cash ETR. The population of this study is all companies listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. The final sample in this study was 241 observations. The results of this study are tax avoidance does not have a positive relationship on audit fee. Then, related party transaction have a positive effect on audit fee. In addition, this study also examined the role of institutional ownership on the relationship of information complexity (related party transaction and tax avoidance) to audit fee. This study reveals that institutional ownership has been shown to weaken the relationship between tax avoidance and audit fee. With the existence of institutional ownership as good external monitoring, the effect of tax avoidance on audit fee is expected to be minimized. Along with monitoring of institutional investors, the risks faced by auditors will be reduced in auditing and this will have an impact on audit fee.
Evaluasi Peran Otoritas Jasa Keuangan dalam Pengawasan Implementasi Standar Audit 701 (2021) Novita, Shinta; Fatima, Eliza
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2168

Abstract

The objectives of this study are to provide an overview of the benefits of communicating key audit matters (KAM) for OJK's oversight function, to identify findings related to KAM in United Kingdom and Malaysia, and how those regulators have responded to those findings, and to evaluate OJK's response related to KAM. This research is carried out by in-depth interviews with supervisors and analysts from the Directorate of Regulation and Development of the OJK Capital Market Sector. KAM communication provided benefits in OJK's supervisory function, among others, in determining the items to be reviewed in the Issuer's financial statements and in reviewing the audit responses stated in the auditor's report have been supported by the auditor's working papers. In carrying out their oversight function, the United Kingdom and Malaysia found, among others, that the average number of KAM and words in communicating KAM in the auditor's report continued to decline, the content of KAM of companies audited by Big 4 audit firms had more words for the same number of KAM, and the benefits of communicating KAM decreased because KAM disclosures were boilerplate. OJK's response in relation to the implementation of SA 701 (2021) is to draft OJK regulations related to KAM and to prepare a study related to the first-year implementation of SA 701 (2021). Based on these responses, it is reflected that OJK has an important role in the implementation support stage to ensure that the policy implementation runs well in the long term.
Probity Audit as a Monitoring Mechanism: Compliance with Procurement Regulations, Principles and Ethics Widya Indriani; Eliza Fatima
Jurnal Penelitian dan Pengembangan Pendidikan Vol. 9 No. 3 (2025): October
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppp.v9i3.100572

Abstract

The main challenge in public procurement lies in the persistent risk of irregularities that undermine transparency, accountability, and integrity. This study aims to evaluate the implementation of probity audits in the procurement process and to analyze the extent to which such audits ensure compliance with regulations, procurement principles, and the application of ethical values. This research adopts a qualitative approach using a case study design at Ministry X, involving internal auditors as the primary subjects. Data were collected through audit document analysis and in-depth interviews and were subsequently analyzed using thematic analysis. The findings indicate that comprehensively implemented probity audits contribute to the principles of good governance by enhancing transparency, accountability, and procurement effectiveness. The audit process not only assesses procedural compliance but also integrates ethical dimensions into procurement practices. However, the implementation of probity audits at Ministry X requires further strengthening, particularly through coverage of the entire procurement cycle, the utilization of technology-based validation mechanisms, greater transparency in determining the Owner’s Estimate (OE), enhanced auditor competencies, and adjustments to supervisory policies. The implications of these findings emphasize that probity audits function as a strategic instrument for institutional reform, integrity enhancement, and the prevention of procurement irregularities. Therefore, probity audits should be positioned not merely as a control mechanism, but as a fundamental pillar of integrity-based public procurement governance.
An Evaluation of Risk Management's Impact on University X's Performance Vitra Puspita Dewi Hamzah; Eliza Fatima
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.513

Abstract

Risk management has become an important element in efforts to improve university quality, especially in the era of globalization filled with challenges and uncertainties. This study aims to analyze the implementation of risk management at University X as a means to enhance the university's quality. This research focuses on the implementation of risk management at the Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), which implements the tri dharma of university in the form of research development and community service, and conducts an analysis using ISO 31000:2018. This research employs a qualitative descriptive method and a case study approach, collecting primary and secondary data through interviews, SOP documentation, and risk management guideline documentation. The research results show that the LPPM of University X has implemented the risk management process using ISO 9001:2015. The implementation of risk management by LPPM can be considered adequate; however, there are challenges such as the establishment of risk criteria, comprehensive risk identification, and the lack of integration of risk management into the strategic decision-making process. This research suggests the implementation of risk management at the university level to ensure the integration of risk management and the enhancement of risk management understanding within the university environment. This finding will help university education service, not limited to University X, to enhance their quality based on risk management.
Evaluation of Laundry Cost of Sales Calculation In a Large Scale Laundry Company Muhammad Akbar Nur; Eliza Fatima
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

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.
Co-Authors Aisyah, Namirah Akhmad Syahroza Alya Khaira Nazhifa Angga Solissetiawan Desi Ikaputri Dwi Jayanti Fauzano Nikomaru Fitriany Fitriany, Fitriany Haryono, Selly Anggraeni Haryono, Selly Anggraeni Larasati, Bethari Muhammad Akbar Nur Muhammad Akbar Nur Novita, Shinta Primadyan, Maretha Sylvia Veronica Nalurita Purnama Siregar Vera Diyanty Vitra Puspita Dewi Hamzah Widya Indriani