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All Journal JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Sustainable Community Development (JSCD) Research of Accounting and Governance
Diana, Apry Linda
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Professional Training, Job Market Considerations, and Work Environment on Accounting Students' Interest in Careers to be Public Accountants Oktaviani, Shindy Asri; Diana, Apry Linda
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.229 KB) | DOI: 10.58777/rag.v1i2.47

Abstract

Interest is one of the considerations for students in the career selection process. A person's interest can be seen from several internal and external factors. This study aimed to determine the effect of professional training, labor market considerations, and work environment on the interest of STEI Jakarta Accounting Students to become Public Accountants. The research method is a descriptive quantitative approach, measured using multiple linear regression-based methods processed with SPSS Version 26.00. The population in this study were undergraduate students majoring in Accounting STEI Jakarta class of 2018 semester eight, who had followed the Auditing 1 and Audit 2 courses. Using the Slovin formula, the number of samples was 75 respondents by determining the sample's criteria. The results showed that professional training had no significant effect on accounting students' interest in having a career as a public accountant. In comparison, the consideration of the labor market and work environment significantly affects the interest of accounting students in a career as a public accountant
Analisis Klaim Reasuransi Jiwa pada Laporan Laba Rugi Pasca Pandemi Covid-19 tahun 2020 Diana, Apry Linda; Amalia, Desi Rezky; Yusuf, Mochamad
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1169

Abstract

This study aims to determine the effect of Life Reinsurance claims on the company's profit and loss statements after the Covid-19 pandemic in 2020 and to find out the company's strategy in dealing with problems that occur in the income statement of PT. Reinsurance Indonesia Utama (Persero) during the 2020 Covid-19 pandemic. This study uses a quantitative descriptive approach, namely collecting the necessary data from the company PT. Reinsurance Indonesia Utama (Persero) in the accounting division area related to the company's 2020 profit (loss) report in the Covid-19 pandemic conditions. The results of this study prove that there is an increase in the claim expense to the company, the increase in claims is a result of the poor performance of several products, the majority of which are contributed by the Credit Life Insurance (AJK) business in 2020 due to the impact of the pandemic and there are Covid-19 claims such as cover vaccines, self-isolation, and Covid-19 treatment. As a result of the increase in claims expense, it will directly affect the value of the company's Underwriting - Net (HUB) results, high claims payments will affect the company's solvency level as a result of which the company's profit achievement in 2020 has decreased when compared to the company's profit income in 2019.
ANALYSIS OF THE AUDITOR'S EXPERIENCE IN THE USE OF INDEPENDENT EVIDENCE IN AUDIT JUDGMENT IN A PUBLIC ACCOUNTING OFFICE IN THE EAST JAKARTA AREA Nuari, Vitho; Diana, Apry Linda; Yusuf, M
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 6 No 1 (2024)
Publisher : STIESA Press

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Abstract

Research This aim for know influence auditor's experience of use audit evidence is not relevant in audit judgment at the KAP in the East Jakarta Region which is registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022. Type method research used is method study descriptive with approach study qualitative. Informants on research This taken directly by researchers from the Accounting Firm Public in the East Jakarta Region registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) and status active until with period November 2022 with amount Informant as many as 30 auditors. Informants on research This determined with Stratified Random Sampling method and obtained as many as 7 KAP with amount Informant as many as 30 auditors, 15 of them have experience not enough of 5 years and 15 others have experience more from 5 years. Source of data used is primary. Result of study prove that variable experience the auditor has influence to use audit evidence is not relevant and audit judgment at the Accounting Firm Public registered with the Authority Service Finance (OJK) and the Ministry of Finance (Ministry of Finance) with status active until with period November 2022.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. DIESELINDO UTAMA NUSA Diana, Apry Linda
Journal of Sustainable Community Development (JSCD) Vol 6 No 2 (2024): Journal of Sustainable Community Development
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v6i2.125

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi aktivitas penjualan tunai untuk meningkatkan pengendalian internal pada PT. Dieselindo Utama Nusa. Dilihat dari jenis datanya, pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Jenis pendekatan penelitian yang digunakan dalah studi kasus. Penelitian deskriptif tersebut bertujuan untuk mengetahui pengendalian internal pada sistem penjualan tunai PT. Dieselindo Utama Nusa. Untuk memperolah data dan informasi yang diperlukan dalam penelitian ini, maka metode yang digunakan adalah observasi dan wawancara dengan pihak terkait yaitu Sales, Sales Admin, Tim Warehouse, HRGA, Accounting and Finance. Pada metode kualitatif, data yang didapatkan peneliti akan dianalisis melalui proses klasifikasi, reduksi, deskripsi dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pihak-pihak yang terlibat dalam sistem penjualan tunai adalah Sales, Sales Admin, Tim Warehouse, HRGA, Accounting and Finance. Fungsi yang jelas dari setiap divisi dan penggunaan dokumen yang tepat, perusahaan dapat memastikan bahwa proses penjualan tunai berjalan dengan lancar, efisien, dan transparan. Adapun pengendalian internal yang terjadi pada PT. Dieselindo Utama Nusa masih mengalami beberapa masalah. Pada elemen organisasi, diketahui bahwa PT. Dieselindo Utama Nusa tidak memiliki SOP (Standard Operating Procedure) pada bagian penjualan secara tertulis dan masalah komunikasi antar divisi. Pada elemen Otorisasi dan Prosedur Pencatatan, diketahui dalam beberapa kasus terdapat sales yang melakukan penyerahan barang, ini dapat menyebabkan ketidakjelasan tanggung jawab dan potensi kesalahan dalam pencatatan dan pengiriman. Pada elemen praktik yang sehat, PT. Dieselindo Utama Nusa (DUN) memiliki kebijakan untuk meminimalisir jumlah kas yang berlebihan di perusahaan, yang bertujuan untuk mengurangi risiko kehilangan, pencurian, atau penyalahgunaan uang tunai. Kemudian, diketahui pandangan pengguna terhadap efektivitas sistem informasi akuntansi penjualan tunai di PT. Dieselindo Utama Nusa belum berjalan baik karena tidak semua karyawan melakukan pekerjaannya sesuai dengan tugasnya serta belum terdapat SOP secara tertulis dan pasti serta dikomunikasikan kepada karyawan terkait dengan proses penjualan tunai
Co-Authors Amalia, Desi Rezky M Yusuf Mochamad Yusuf Alsagaff Nuari, Vitho Oktaviani, Shindy Asri