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All Journal Jurnal Ekonomi : Journal of Economic JURNAL PENDIDIKAN TAMBUSAI Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Trends in Applied Sciences, Social Sciences, and Education Indonesian Journal of Emerging Trends in Community Empowerment
Arief, Rachmat
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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PERAN AUDIT INTERNAL ATAS KUALITAS PEMERIKSAAN LAPORAN KEUANGAN YANG DILAKUKAN OLEH AUDIT EKSTERNAL PADA SEBUAH PERUSAHAAN Arief, Rachmat
Jurnal Ekonomi : Journal of Economic Vol 7, No 01 (2016): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v7i01.1523

Abstract

AbstrakPenulisan bertujuan untuk mengetahui peranan audit internal dalam aktivitas pemeriksaan laporan keuangan yang dilakukan oleh audit eksternal. Sample yang digunakan adalah Audit Internal yang bekerja pada sebuah perusahaan property. Variabel dependen dalam penelitian ini adalah kualitas laporan keuangan, sedangkan variabel indenpenden adalah Audit Internal. Penulis menggunakan metode deskriptif, yaitu suatu metode yang menyimpulkan, menyajikan, dan menganalisis data sehingga menghasilkan gambaran yang cukup jelas atas penulisan ini. Hasil penelitian menunjukkan bahwa audit internal berperan atas kualitas pemeriksaan laporan keuangan yang dilakukan oleh audit eksternal pada sebuah perusahaan. Kata kunci : Audit Internal, Kualitas Laporan Keuangan, Audit Eksternal
Pengaruh Kompetensi, Independensi, Pengendalian Internal dan Pengalaman Auditor Internal terhadap Pendeteksian Kecurangan dengan Implementasi Tata Kelola Perusahaan sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Properti Komersial di Kota Depok) Arief, Rachmat; Meidiyustiani, Rinny; Wulandari, Cynthia
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.4150

Abstract

Penelitian bertujuan untuk mengetahui dan menganalisa Pengaruh Kompetensi, Independensi, Pengendalian Internal dan Pengalaman Auditor Internal Melalui Implementasi Tata Kelola Perusahaan Terhadap Pendeteksian Kecurangan pada auditor internal di Perusahaan Properti Komersial di Kota Depok. Teknik pengambilan sampel menggunakan purposive sampling. Sampel penelitian adalah 40 auditor internal. Analisis data menggunakan regresi linear berganda dan analisa jalur, dengan SPSS 26 dan Ms.Excel 2019. Hasil penelitian menunjukan independensi, pengalaman auditor internal dan implementasi tata kelola perusahaan berpengaruh signifikan terhadap pendeteksian kecurangan, sedangkan kompetensi dan pengendalian internal tidak berpengaruh terhadap pendeteksian kecurangan. Independensi dan pengalaman auditor internal berpengaruh signifikan terhadap implementasi tata kelola perusahaan, sedangkan kompetensi dan pengendalian internal tidak berpengaruh terhadap implementasi tata kelola perusahaan. Independensi melalui implementasi tata kelola perusahaan mempunyai pengaruh signifikan terhadap pendeteksian kecurangan, sedangkan pengalaman auditor internal melalui implementasi tata kelola perusahaan tidak mempunyai pengaruh signifikan terhadap pendeteksian kecurangan.
PERAN AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI DALAM PENCEGAHAN KECURANGAN Arief, Rachmat
Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Vol 8, No 2 (2025): Juli
Publisher : PABKI (Perkumpulan Ahli Bimbingan dan Konseling Islam) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/alisyraq.v8i2.990

Abstract

Internal audits help find deficiencies, internal controls set procedures to reduce risk, and organizational commitments to prevent fraud. Effective collaboration between the three allows the organization to protect its assets and reputation from fraud. The research aims to study the functions of internal auditors, internal controls, and organizational commitment in preventing and detecting fraud in property companies. This study adopts a quantitative approach with SmartPLS as a data analysis tool. This study uses a quantitative approach with the sample used are all internal auditors who work in private companies, namely commercial property or commonly called Malls in Depok City and processed using SmartPLS software. The findings of this study are that internal auditors and internal controls are affected by fraud prevention, and organizational commitment is not significantly affected by fraud prevention.
Revitalisasi Posyandu dan Menghidupkan Tanaman Obat sebagai Solusi Kesehatan Alternatif Masyarakat Sawangan Elok di Masa Pandemi COVID-19 Arief, Rachmat; Wahyuni, Endah Sri
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 1 No. 2 (2023): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v1i2.14

Abstract

The activity of revitalizing the posyandu and reviving medicinal plants as an alternative health solution for the Sawangan Elok community during the COVID-19 pandemic aims to foster public awareness and sensitivity towards the environmental health of the Sawangan Elok community and provide comfort for people who seek treatment at the Sawangan Elok posyandu. This community service activity in the form of revitalizing the posyandu and reviving medicinal plants as an alternative health solution for the Sawangan Elok community during the COVID-19 pandemic was able to run smoothly with three activities in the form of rearranging the fence, planting family medicinal plants, and repainting the posyandu walls.
Pengaruh Independensi, Skeptisme, Pengalaman Kerja, dan Fee Audit Terhadap Pendeteksian Kecurangan: Studi Empiris di Wilayah Jakarta Pusat Arief, Rachmat; Pakpahan, Marojahan Martin Andreas
Trends in Applied Sciences, Social Science, and Education Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/tase.v2i1.30

Abstract

This study aims to analyze the influence of independence, skepticism, work experience, and audit fees on fraud detection. The data used in this study is primary data in the form of data obtained directly from the original source (without intermediaries) which was selected based on the method of distributing questionnaires on predetermined samples. The population used in this study were auditors who worked in public accounting firms (KAP) located in the Central Jakarta area. Based on the results of research that has been carried out, it was obtained that independence has a significant effect on fraud detection, the results of skepticism research have a significant effect on fraud detection, the results of work experience research do not have a significant effect on fraud detection, fee audit research results have a significant effect on fraud detection.
Co-Authors Endah Sri Wahyuni Pakpahan, Marojahan Martin Andreas Rinny Meidiyustiani Wulandari, Cynthia