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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA
Faiz Dzikrullah
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance Social Sciences

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AUDIT MANAJEMEN ATAS FUNGSI OPERASIONAL PADA PT. RUANG PERKASA MANDIRI JAKARTA BARAT Dirvi Surya Abbas; Alya Melsa Luna; Chaerul Anam; Chika Amanda; Devina Ika; Elvina Shepia Hardianti; Faiz Dzikrullah; Mutia Khalisah; Rara Andini
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.39044

Abstract

Management audit of operational functions at PT Ruang Angksa Mandiri aims to evaluate the effectiveness and efficiency in managing various operational functions of the company, including production, distribution, human resource management, and the use of technology and information systems. According to Arens et al. (2014), management audit is a systematic process to assess and improve the way management carries out operational functions to achieve the company's strategic goals. This is in line with the view of Mautz and Sharaf (2001), which states that management audits do not only focus on internal control, but also on the overall evaluation of the policies and procedures implemented. In the context of PT Ruang Angksa Mandiri, management audits play an important role in identifying potential risks and inefficiencies in operations, as well as providing recommendations to improve company performance. Furthermore, according to Maher et al. (2015), management audits also help ensure that companies comply with regulatory standards and increase transparency, which is very important in highly regulated sectors such as the aviation and space industry. With the results of this audit, companies can improve resource management, improve internal control, and strengthen competitiveness in the market.
PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DISCLOSURE, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Faiz Dzikrullah; Arian Firmansyah; Dirvi Surya Abbas
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i2.1082

Abstract

One moderating component in this study is government-owned businesses. The relationship between intellectual capital (VAICTM: added value of human capital, added value of capital used, and added value of structural capital), diversification strategy (Hierschman Herfindah Index), and firm value (Tobin's Q) is examined in this study. Companies listed between 2013 and 2017 on the Indonesia Stock Exchange (BEI) are the subject of this study. 59 businesses were chosen as samples for this study using the purposive sampling technique. Multiple linear regression and traditional assumption tests were used to analyze the regression data. Research indicates that intellectual resources have a greater impact on firm value than diversification and tax planning techniques. Tax preparation and diversification tactics may have an impact on a company's worth.
Co-Authors Abbas, Dirvi Surya Alya Melsa Luna Arian Firmansyah Chaerul Anam Chika Amanda Devina Ika Elvina Shepia Hardianti Mutia Khalisah Rara Andini