Article Per Year (5 Year)
p-Index From 2020 - 2025
2.504
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA Ikonomika : Jurnal Ekonomi dan Bisnis Islam JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Account : Jurnal Akuntansi, Keuangan dan Perbankan Journal of Economics, Management, Business And Accounting (JEMBA) International Journal of Research and Applied Technology (INJURATECH) PKM Linggau: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Teknik dan Ilmu Komputer (PETIK) Jurnal Pengabdian Tri Bhakti
Suhayati, Ely
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGALAMAN AUDIT DAPAT MEMPENGARUHI SKEPTISME ROFESIONAL AUDITOR DALAM MENGEVALUASI BUKTI AUDIT Suhayati, Ely
Jurnal Akuntansi Keuangan dan Perbankan Vol 5, No 1 (2018): Account Vol 5 No 1 Juni 2018
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.136 KB) | DOI: 10.32722/acc.v5i1.1653

Abstract

ABSTRAK Bukti audit dibutuhkan oleh auditor untuk memperkuat pernyataan yang diberikannya, pada saat mengevaluasibukti, auditor harus memiliki sikap skeptis, sikap skeptis setiap auditor berbeda-beda, salah satu yangmempengaruhinya adalah pengalaman audit dari seorang auditor, karena kurangnya pengalaman dalammelakukan audit beberapa auditor di Kantor Akuntan Publik di Wilayah Bandung tidak hati-hati ketikamelakukan evaluasi atas bukti audit, salah satunya penyebabnya adalah masih lemahnya sikap skeptisme. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengalaman audit terhadap skeptisme profesionalauditor yang berdampak dalam mengevaluasi bukti audit, untuk memecahkan masalah tersebut digunakan metodepenelitian deskriptif verifikatif, sedangkan untuk  pengujian hipotesis menggunakan Structural Equation Modelingsebagai alat bantu dalam pengambilan keputusan. Data yang digunakan dalam penelitian ini adalah 32 Auditor dari 10 Kantor Akuntan Publik yang berada diWilayah Bandung melalui pengisian kuesioner, hasilnya adalah semakin sering auditor melakukan audit, semakinbanyak pengalaman audit, maka akan meningkatkan sikap skeptisme auditor dalam mengevaluasi bukti auditsecara kompeten dan cukup.
PENGALAMAN AKUNTAN PUBLIK BERPENGARUH TERHADAP AUDIT JUDGMENT BERIMPLIKASI TERHADAP KUALITAS AUDIT YANG DIHASILKAN Suhayati, Ely
Jurnal Riset Akuntansi Vol 12 No 2 (2020): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v12i2.2862

Abstract

Kompleksnya tugas yang dihadapi oleh Akuntan Publik Junior menyebabkanterjadinya kegagalan dalam melakukan audit, sehingga judgment yang diberikan kurangtepat yang menyebabkan kualitas auditnya diragukan, oleh karena itu tujuan dari penelitianini adalah untuk mengetahui pengalaman akuntan publik berpengaruh terhadap auditjudgment dan audit judgment berimplikasi terhadap kualitas audit yang dihasilkan.Penelitian ini dilakukan pada Akuntan Publik Junior di Kantor Akuntan Publik Wilayah Bandung sebanyak 25 responden, metode yang digunakan dalam penelitian ini adalah deskriptif verifikatif dengan alat uji path analysis, hasil penelitian mengungkapkan bahwa semakin berpengalamannya akuntan publik dalam melakukan audit, maka akan optimal dalam memberikan audit judgment, sehingga akan menghasilkan audit yang berku
MENENTUKAN TINGKAT PROFITABILITAS DARI ASPEK LIKUIDITAS DAN SOLVABILITAS Suhayati, Ely
Jurnal Riset Akuntansi Vol 13 No 2 (2021): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v13i2.4633

Abstract

The increase in short-term debt and loans in "the greenback" form to telecommunications companies resulted in reduced profits for a company. The purpose of this study is to determine profitability level from a liquidity and solvency aspects on telecommunications sub-sector service companies listed on the Indonesia Stock Exchange for a period 2015-2019. The method used in this research is descriptive and verification methods, with research object, namely Telecommunication Sub-Sector Service Companies listed on the Indonesia Stock Exchange. The population in this study consisted of 6 telecommunications companies with annual financial reports for the last 5 years. The data were analyzed using multiple linear regression models using SPSS version 25 software. The results showed that influenced profitability by liquidity aspect had a positive effect, while the profitability which was influenced by solvency aspect had a negative effect. This influence shows a different direction a expectations, meaning that telecommunications companies that are good at managing short-term and long-term debt will increase company profit will get. Keywords: Liquidity, Solvency, Profitability
PERSPEKTIF PERTUMBUHAN LABA DITINJAU DARI SUKU BUNGA KREDIT, KUALITAS AKTIVA PRODUKTIF DAN RASIO KREDIT BERMASALAH Atthariq, Naufaldo Mohammad; Suhayati, Ely
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 11 No 2: Juni 2022
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i2.6558

Abstract

Penelitian ini bertujuan untuk melihat seberapa besar Suku Bunga Kredit, Kualitas Aktiva Produktif (KAP) dan Rasio Kredit Bermasalah (NPL) mempengaruhi Pertumbuhan Laba dengan cara parsial ataupun simultan di bank-bank BUMN Indonesia yang tercatat pada Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif dan verifikatif dengan analisis regresi linear berganda menggunakan software SPSS v.25 dalam penelitian ini. Pengambilan sampel dilakukan melalui pooled data menggunakan time series dan cross section yaitu mengambil data berbentuk informasi keuangan dari bank BUMN pada jangka waktu 2013 hingga 2020 dengan jumlah populasi sebesar 4 Bank BUMN, sehingga dihasilkan jumlah sampel yaitu sebesar 32 data. Hasil dari analisis menunjukkan bahwa secara parsial Suku Bunga Kredit (SBK), Kualitas Aset Produktif (KAP) dan Rasio Kredit Bermasalah (NPL) memiliki pengaruh yang signifikan terhadap pertumbuhan laba. Serta secara simultan Suku Bunga Kredit (SBK), Kualitas Aset Produktif (KAP) dan Rasio Kredit Bermasalah (NPL) memiliki pengaruh signifikan terhadap pertumbuhan laba.
SMEs Digitalization: Usage of Accounting Application by Vocational School Students Suhayati, Ely; Saleha, S; Sanggrahwati, M; Merindha, A E
International Journal of Research and Applied Technology (INJURATECH) Vol 4 No 1 (2024): International Journal of Research and Applied Technology (INJURATECH)
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/injuratech.v4i1.14129

Abstract

The purpose of this study is to find out the benefits of using the MYOB Accounting application for students majoring in accounting at Vocational High School Baleendah 3 Bandung, both for those who already have their own business or those who do not have their own business. This research method was descriptive qualitative using Google Form to 17 students majoring in accounting at Vocational High School Baleendah 3 Bandung. The results showed that students majoring in Accounting felt the benefits of using the MYOB Accounting application to run their business to make it easier for them to make financial reports. In conclusion, the use of the MYOB Accounting application can help low-income accounting students, especially to present financial reports quickly, precisely, and accurately for those who already have their own business. For those who do not have their own business, the use of MYOB has the benefit of knowing accounting software to support business while working in the future.
GELIAT MONITORING DAN EVALUASI: PERSEDIAAN BENIH PADI Suhayati, Ely; Sarifudin, Dedi; Melinda, Bella
Jurnal Riset Akuntansi Vol 16 No 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12656

Abstract

Raw material inventory stands as the largest asset within a company's holdings. However, discrepancies arise within the rice seed inventory, diverging from government accounting standards, alongside instances of double recording of income from rice seed sales. This research aims to address these issues. Employing a descriptive research method, the study focuses on work units at Subang The Large Testing Center For Standard Rice Instruments, with 4 respondents: the Warehouse Section, Administration Section, Inventory Operator, and Receipt Treasurer. Findings reveal that the The Large Testing Center For Standard Rice Instruments categorizes seed supplies as raw material, when they should be classified as animal and plant supplies, intended for sale or distribution to the public. Moreover, the rationale behind the double recording of self-produced rice seed supplies lacks presentation at production cost. Consequently, it is advised to record inventory in process and reclassify it within the inventory of animals/plants designated for sale or distribution to the public, and necessary monitoring and evaluation of the socialization of the Circular Letter of the Secretary General of the Ministry of Agriculture Number B-5928/PL.210/A/12/2018 dated 31 December 2018.
Transformasi UMKM Menjadi Entrepreneur Digital Melalui Search Engine Marketing dan TikTok Shop untuk Pemasaran Minuman Kesehatan “DULUR” Suhayati, Ely; Adiwijaya, Fakhrian Fadlia; Rismawati, Risa
Jurnal Pengabdian Teknik dan Ilmu Komputer (Petik) PETIK : Jurnal Pengabdian Teknik dan Ilmu Komputer Vol. 4 No. 2 Desember 2024
Publisher : Fakultas Teknik dan Ilmu Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/petik.v4i2.14286

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah di Kp. Cibaliung, Mekarmulya, Talegong, Garut dalam menggunakan pemasaran digital melalui penerapan Search Engine Marketing dan TikTok Shop. Produk yang diangkat dalam program ini adalah minuman kesehatan “DULUR”, yang terbuat dari bahan kulit telur dan jeruk. Dengan tujuan memperluas pasar sekaligus memperkenalkan produk lokal kepada khalayak yang lebih luas. Meteo pelaksanaan kegiatan ini meliputi sosialisasi teori dasar SEM dan TikTok Shop, workshop praktis, serta pendampingan teknis dalam membuat konten dan mengoptimalkan pemasaran produk. Hasil dari kegiatan menunjukkan peningkatan pemahaman peserta mengenai konsep SEM dan TikTok Shop, serta ekmampuan dalam mempraktikkan pemasaran digital. Monitoring pasca kegiatan menunjukkan adanya peningkatan interaksi dan jangkauan konsumen pada platform TikTok Shop yang dikelola. Kegiatan ini diharapkan dapat menjadi langkah awal dalam memperdayakan UMKM lokal untuk bersaing di era digital serta mendorong pertumbuhan ekonomi di Kp. Cibaliung, Mekarmulya, Talegong, Garut melalui pemasaran berbasis teknologi
Fraud Detection: Professional Skepticism and Quality Control System Suhayati, Ely; Thufailah, Ashillah Arief
Jurnal Economia Vol 20, No 3 (2024): October 2024
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i3.56492

Abstract

AbstractFraud is defined as an intentional violation of the law which causes harm to others. This study aims to determine the influence of Professional Skepticism and Quality Control Systems on Fraud Detection. The method used is descriptive and verificative analysis with a quantitative approach to 40 auditors in 13 Bandung City Public Accounting Firms. Primary data was collected through survey method data collection techniques through questionnaires. The data analysis method uses multiple linear regression analysis, which tests using SPSS 23.0 software for Windows. The results of this study show that Professional Skepticism and Quality Control Systems affect Fraud Detection. This research contributes as an evaluative tool for auditors to increase professional skepticism by implementing a quality control system in their assignments. The novelty of thisresearch is that auditors require professional scepticism and good quality control systems to detect fraud quickly and accurately. Keywords:Professional Skepticism, Quality Control System, Fraud Detection
Strategi Pemasaran dalam Peningkatan Penjualan Boneka pada Pengusaha Toko Boneka di Kecamatan Sukajadi Kota Bandung Pratidhina, Puti Harissa; Bramasto, Ari; Suhayati, Ely
Jurnal Pengabdian Tri Bhakti Vol 4 No 2 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v4i2.2103

Abstract

Bonsuka is a doll business brand located in the Sukamulya area, Sukagalih Village, Sukajadi District, Bandung. The preliminary survey conducted identified problems at the Doll Shop, including that so far Bonsuka did not have a marketing strategy that was recorded according to external and internal conditions at the company to prevent changes in the business environment, sales volume has not been maximized due to the Covid-19 pandemic which has been going on for 2 years more.. Hope The community service program that we hope will be able to socialize marketing strategies in increasing sales and provide assistance to partners introducing their products through social media
Perspektif Opini Audit : Etika Profesi dan Kompetensi Auditor Suhayati, Ely; Dita Rizki Rachmawati
JEMBA Vol 5 No 1 (2025): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v5i1.15970

Abstract

A public accountant must use professional ethics in carrying out his duties and have the competence to be able to provide appropriate audit results for a company's financial statements. The aim of this research is to empirically test the influence of Professional Ethics and Competence on Audit Opinions in Public Accountants who work in Public Accounting Firms in Bandung City. To support this research, the method used is descriptive and verification analysis with a quantitative approach. The population in this study was Public Accountants at Public Accounting Firms in Bandung City which were registered with the OJK. The sample was carried out using non-probability sampling, namely purposive sampling so that the sample was carried out on 30 auditors in 10 Public Accounting Firms in Bandung City using primary data with survey method data collection techniques via questionnaires. The data analysis method used in this research is multiple linear regression analysis using SPSS 20.0 for Windows software. The research results show that Professional Ethics and Competency have a significant effect on Audit Opinion.
Co-Authors Adiwijaya, Fakhrian Fadlia Ari Bramasto Atthariq, Naufaldo Mohammad Dita Rizki Rachmawati H. Alhilo, Mahmad Hasan Intan Ayu Safitri Melinda, Bella Merindha, A E Mulyadi, Rendi Pratidhina, Puti Harissa Rismawati, Risa Saleha, S Sanggrahwati, M Sarifudin, Dedi Supriatna, Nizar Nugraha Thufailah, Ashillah Arief