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All Journal Aktiva : Jurnal Akuntansi dan Investasi Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal El-Pustaka AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) Jurnal Informasi, Perpustakaan, dan Kearsipan (JIPKA) Jurnal Perpustakaan dan Informasi (JAPRI) Kultura: Jurnal Ilmu Sosial dan Humaniora Bharasumba Jurnal Multidispliner Jurnal Multidisipliner Kapalamada Inspirasi: Jurnal Pengabdian Masyarakat PHENOMENON : MULTIDISCIPLINARY JOURNAL OF SCIENCES AND RESEARCH HYPOTHESIS : MULTIDISCIPLINARY JOURNAL OF SOCIAL SCIENCES De Facto: Journal of international multidisciplinary sciences
Rohmaniyah, Rohmaniyah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Journal : Aktiva : Jurnal Akuntansi dan Investasi

 1 
PENENTUAN FEE AUDIT TERHADAP INDEPEDENSI AUDITOR Rohmaniyah, Rohmaniyah
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 1 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.241 KB) | DOI: 10.35835/aktiva.v2i1.167

Abstract

Fee is a fee received by a public accountant after carrying out its audit services, the amount depends on the assignment risk, the complexity of the services provided, the level of expertise required to execute the service, the corresponding KAP cost structure. Indepedence is a mental attitude that is free from influence, not controlled by other parties. This research uses descriptive qualitative approach. Sources of data in this study in the form of primary data. Data obtained through interviews with auditors recorded by unstructured / non-formal. Informants in this study is one of the auditors who work in KAP Lisa Buntaran who have sufficient experience in auditing. The results of this study indicate that in practice the audit fee is determined by the KAP and there is bargaining with the client. Additional fees will exist when the client requests to investigate the findings listed on the paper to be further explored. The auditor's indepedence is not affected by fees paid by the client. KAP still uphold the independence and keep following the professional code of ethics. The effectiveness of auditor audits looks at prepared papers and analyzes paperwork originating from clients and third parties.
EFEKTIVITAS PENGAWASAN DEWAN PENGAWAS SYARIAH (DPS) TERHADAP OPERASIONAL BANK SYARI’AH Rohmaniyah, Rohmaniyah; Zandra, Rosy Aprieza Puspita
JURNAL AKUNTANSI DAN INVESTASI Vol 1, No 2 (2016): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.737 KB) | DOI: 10.35835/aktiva.v1i2.140

Abstract

In this study, there are three research focus into the main study. First, how do DPS oversight mechanisms. Second, what are the factors supporting and inhibiting DPS supervision. Third, how the effectiveness of the supervision of DPS PT. Prima Sarana Mandiri Pamekasan. This study uses a qualitative approach with descriptive. Data source obtained through interviews and documentation. The results of this study indicate that in overseeing new product there are several steps being taken by the DPS, namely: first, DPS asked for an explanation to the board of directors of the new products that will be issued. Second, check if the new product in accordance with Islamic principles. Third, give an opinion on the sharia new product. In determining the effectiveness of the supervision of DPS, there are three things that made any indication, that is the way DPS oversight, supporting factors and obstacles as well as supervision of DPS output. How do DPS supervision in PT. SRB Sarana Prima Mandiri are in accordance with the system of supervision that have been defined in the SEBI (Circular Letter of BI), ways are also aided by the many contributing factors that facilitate DPS oversight. In terms of output, there were no operational products and products that come out of the principles of sharia, so the conclusion DPS oversight conducted in PT. SRB Sarana Prima Mandiri declared effective
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.
Co-Authors Agustin, Ita Aina, Muslimatul Alfian, Nurul Amar, Siti Salama Dani, Riki Walian Eka Wulandari Fajar, Achmarul Firani , Nyayu Firani, Nyayu Fitriah, Sonya Nur Fitrianti, Rani Nur Gazali Gazali Habibi, Nursyaikhairul Iswara, Dwi Fuji Jayawarsa, A.A. Ketut Kartika Sari Kurnia Vlora, Rani Kusuma, Andriani Lizanett, Azilla Safarani Prastiwi, Anggun Puspitasari, Sherly Putri, Devi Lestari Pramitha Rahayu, Runik Puji Rosita, Wiwid Rosy Aprieza Puspita Zandra Sajidah, Ana Siregar, Pitu Melati Solehati, Indah Subhan Subhan Syahadatina, Rika Walian Dan, Riki