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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Jurnal Bioterdidik: Wahana Ekspresi Ilmiah Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Accounting and Management Journal JASS (Journal of Accounting for Sustainable Society) Jurnal INOVTEKSeri Elektro Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Jurnal Ilmiah Raflesia Akuntansi International Archives of Medical Sciences and Public Health International Archives of Medical Sciences and Public Health Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Health Safety Environment Journal GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Agroteknologi Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora International Journal of Trends in Accounting Research Research of Accounting and Governance ENVIBILITY: Journal of Environmental and Sustainability Studies Jurnal Riset Multidisiplin : Agrisosco RESPON Jurnal Ilmiah Mahasiswa Ilmu Komunikasi Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat ISEI Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ekonomi, Manajemen, Akuntansi Cermin Dunia Kedokteran Health Safety Environment Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Agustiawan, Agustiawan
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Journal : Accounting and Management Journal

 1 
Analisis Perbandingan Perhitungan Harga Pokok Penjualan Gremii dan Mizaplus terhadap Nilai Persediaan Agustiawan, Agustiawan; Julianti, Windi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5607

Abstract

The aim of this research is to analyze the comparison of methods for calculating the cost of goods sold for Gremmi and Mizaplus. This research is descriptive quantitative research. This research uses secondary data, namely financial reports. The analysis results show that the HPP calculation using the Average method is higher than the FIFO method. The results of a lower cost of goods sold using the FIFO method will result in high profits for the continuity of the company's operations
Pengaruh Sistem Pengendalian Intern dan Ketidakpatuhan pada Peraturan Perundang-undangan Standar Akuntansi Pemerintahan terhadap Opini Audit Agustiawan, Agustiawan; Putri, Annie Mustika; Simanjuntak, Helkia Yohana
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3930

Abstract

This study aims to examine the effect of the internal control system (SPI), and noncompliance with government accounting standard laws and regulations (SAP) on audit opinions. The sample in this study were auditors at the Riau Province Representative Office of the Audit Board of the Republic of Indonesia (BPK RI Pekanbaru). This research is a quantitative research. This study uses primary data collected using a questionnaire. In this study, the sample was 55 respondents using a saturated sample. The analysis tool used is SPSS 2.6. Based on the results of data analysis, it shows that the Internal Control System (SPI), and Non-Compliance with Government Accounting Standards Legislation (SAP) have an effect on Audit Opinion.
Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, dan Audit Keuangan Daerah terhadap Kualitas Laporan Keuangan Agustiawan, Agustiawan; Putri, Annie Mustika; Saputra, Yoni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1926

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.
Pengaruh Budaya Organisasi, Proactive Fraud Audit, Whistleblowing, dan Pengendalian Internal terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS Agustiawan, Agustiawan; Ririn Melati; Siti Rodiah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, whistleblowing dan pengendalian internal terhadap pencegahan kecurangan dalam pengelolaan dana BOS. Data yang digunakan dalam penelitian ini berupa data primer. Jenis penelitian ini adalah kuantitatif. Objek dari penelitian ini adalah sekolah yang ada di Kecamatan Tampan Pekanbaru. Metode pengumpulan sampel menggunakan metode sampling jenuh. Sampel yang diambil sebanyak 113 sekolah. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa budaya organisasi, proactive fraud audit dan whistleblowing berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS. Sedangkan pengendalian internal tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Afriana, Nurhayati Amrullah Amrullah Angga Prayoga Apriyanti, Panca Arman Arman Asriani Asriani, Asriani Aulia, M.Reza Azani, Nazwira Budiman, Cecep Dewi, Titis Puspita Elsyahpitri, Sonia Febri, Yolanda Aryan Fhitriana Pakpahan, Suzan Fionasari, Dwi Fomandes, Zyqro Milid Halimang, St. Hardiyanti, Dwi Hartina, Siti Hikmatul Amri Hisbullah Hisbullah Hutagalung, Lenny A. F. Hutagalung, Suzanne C. Icha Nurfadhilla ilham, annisa puteeri Ilvira, Muhammad Natsir Irayana, Ulya Jaya Jaya Julianti, Windi Lawita, Nadia Fathurrahmi Lianda, Jefri Lina, Wella Rosa Liza Fitria, Liza Mastari, Ekawaty Suryani Misuri, Misuri Muhammad Fajri Multazam, Andi Nadella, Suraya Naiya Aulia Putri Nasution, Siti Khairunnisa Nur Fitriana Nur Fitriana Nurkahiran, Nurkahiran Pakpahan, Sartika Pratama, Muhammad Aji Putra, Rudi Syaf Putri, Annie Mustika R.Septian Armel Rahmi, Fitri Indria Ramashar, Wira Ririn Melati Romli, Sunaryo Safitri, Ersha Wiriani Santosa, Fajar Julian Saputra, Yoni Saputri, Sri Wulan Saragih, Tiana Sari, Dian Puji Puspita Sari, Imelia Sari, Sonia Novita Simanjuntak, Helkia Yohana Simme, Ervina siti rodiah Siti Samsiah, Siti Sofian, Sofian Solihin, M Sura', Widia Riski Suriyanti, Linda Hetri Susandi, Eko Syaf Putra, Rudi Syafitri, Andini Syahidah, Syahidah Syarif Husin Tabari, Muhammad Fadhlan La Tarmizi Tarmizi Tengku Resti Erika Yusman Ultsani, Mila Usman, Hikmawati Wayra, Hariko Wiraandika, Gatra Yustin Giftiani Yusuf, Eka Yustian Zelfia