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All Journal Jurnal Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Kompetif Jurnal Ilmiah Raflesia Akuntansi Jurnal Manajemen Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research Research in Accounting Journal
Suci, Rama Gita
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Research in Accounting Journal

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ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA PERUSAHAAN YANG DIHARAPKAN Simon, Alex; Septiana, Tian; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.97

Abstract

A company needs planning to assist management in estimating the level of profit to be obtained, with a Cost-Volume-Profit analysis that focuses on various factors that influence changes in the earnings component. This study aims to determine the application of CVP analysis as a basis for expected earnings planning for the second quarter of 2020. The method used is a descriptive method with a case study approach. Researchers gather company information and then conduct data analysis. CVP analysis is performed with break event point (BEP) analysis, contribution margin, and margin of safety. The results showed that in the first quarter the contribution margin was IDR 32,424,125. The minimum sales are IDR 19,330,018 and the break-even point is IDR 39,838,182. The company set a profit of 20% from the first quarter. To achieve the expected profit, sales are targeted at Rp. 62,775,909 in the second quarter. Management can apply CVP analysis to assist in planning earnings in the following quarter.
Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
Transparency and Accuracy: How Forensic Audits and Whistleblowers Create a Fraud-Free Business Environment Setiawan, Rasyid; Khansa, Jeslyn Faiza; Pusvita, Hana; Ledi, Ledi; Suci, Rama Gita
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.4516

Abstract

This study aims to investigate the critical roles of forensic audits and whistleblowers in creating a business environment free from fraudulent practices. Through an in-depth analysis of their respective contributions, this research seeks to provide a better understanding of how transparency and accuracy can form the foundation for establishing a more ethical and fraud-free business environment. The research method used in this article is qualitative. This type of research falls under a literature review study by examining 10 relevant journals discussing how forensic audits and whistleblowers contribute to creating a fraud-free business environment. The selection of these ten articles was carried out through a filtering process using inclusion and exclusion criteria. The study was compiled through a literature review, with sources accessed from various platforms, including national and international journal websites such as Google Scholar, PubMed, ScienceDirect, ProQuest, and Wiley.The results of this study indicate that transparency and accuracy are two main pillars in maintaining the integrity of the business environment. These principles are not only ethical guidelines but also the foundation for ensuring a business’s long-term success and sustainability. Forensic audits and whistleblowers are two key factors that play a vital role in fostering a fraud-free business environment.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustia Marshanda, Vera Tessa Amelia, Roaina Ameliya, Ameliya Gita Anggraini , Fauziah Tiara Azhari, Intan Putri Azmi, Zul Azzahra, Sahira Chandra Mei, All Ouxtrisa Evi Marlina Evi Marlina, Evi Hasibuan, Rezki Purnama Sari Khansa, Jeslyn Faiza Ledi, Ledi Masrika Puspa, Desi Medikawati, Reny Mimelientesa Irman Mizan Asnawi, Mizan Muhammad Hidayat Murtaib, Agum Gita Nur Fitriana Pusvita, Hana R.Septian Armel Ramdani, Devinda Sari, Dian Puji Puspita Sarmila, Wingki Septian, Raja Septiana, Tian Setiawan, Rasyid Simon, Alex siti rodiah Sundayu, Niken Nindika Unik, Mitra Violeta, Elice Wahyuni, Anggun Sri