Article Per Year (5 Year)
p-Index From 2021 - 2026
5.39
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jurnal Pengabdian UntukMu NegeRI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Kajian Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Aplikasi Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JURNAL LENTERA BISNIS Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Global Financial Accounting Journal Jurnal Abdi Insani Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Eksos Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi AKUNESA Jurnal Cakrawala Ilmiah ABIS: Accounting and Business Information Systems Journal Jurnal Riset Akuntansi Jurnal Akuntan Publik
Suryatimur, Kartika Pradana
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
Analisis Peran Sistem Pengendalian Internal dan Good Corporate Governance dalam Upaya Pencegahan Fraud Septiana Nurul Ulum; Kartika Pradana Suryatimur
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1328

Abstract

ABSTRACT Fraud cases in financial statements are increasingly found in Indonesia along with the growing complexity of the business and increasing investment opportunities. The company seeks to present financial statements that can attract investors to invest. There are three main factors called the fraud triangle that motivate someone to commit fraud. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this study. The research conducted shows the results that a planned and structured internal control system can detect the occurrence of fraud. In addition, Good Corporate Governance implemented by instilling good values will form a healthy company and avoid fraud. This research is limited to the concepts of internal control systems, Good Corporate Governance, fraud, and articles on this topic. Keywords: internal control system, Good Corporate Governance, fraud ABSTRAK Kasus fraud dalam laporan keuangan semakin banyak ditemukan di Indonesia seiring dengan semakin kompleksnya bisnis dan meningkatnya peluang investasi. Perusahaan berupaya menyajikan laporan keuangan agar dapat menarik investor untuk berinvestasi. Ada tiga faktor utama yang disebut fraud triangle yang memotivasi seseorang untuk melakukan fraud. Studi pustaka dari penelitian sebelumnya dan sumber terkait lainnya seperti buku, artikel, dan berita adalah metode yang digunakan dalam penelitian ini. Penelitian yang dilakukan menunjukkan hasil bahwa sistem pengendalian internal yang terencana dan terstruktur dapat mendeteksi terjadinya fraud. Selain itu, tata kelola perusahaan yang baik yang diterapkan dengan menanamkan nilai-nilai yang baik akan membentuk perusahaan yang sehat dan menghindari penipuan. Penelitian ini terbatas pada konsep sistem pengendalian internal, tata kelola perusahaan yang baik, fraud, dan artikel tentang topik ini. Kata kunci: sistem pengendalian internal, tata kelola perusahaan yang baik, fraud
Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Dalam Upaya Peningkatan Pendapatan Asli Daerah Kabupaten Magelang Tahun 2019-2021 Riris Nur Alia; Nuwun Priyono; Kartika Pradana Suryatimur
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.522

Abstract

This study aims to examine the contribution of each regional tax and regional levy to Local Own Revenue (PAD) in Magelang Regency from 2019 to 2021. This study used a qualitative methodology and a descriptive approach. The findings of this study indicate that the receipt of local taxes and levies has fluctuated, and the contribution of regional taxes and levies to Regional original Revenue (PAD) is still low and not optimal. The highest contributing tax revenue from 2019-2021 was IDR 156,886,789,664 or 37.6% in 2019. Meanwhile, the highest regional levy revenue in 2020 was IDR 27,049,700,014 or 8.2%. Therefore, the Magelang Regency Government needs efforts to increase Regional Original Revenue in order to support the function of regional autonomy, namely organizing government and development financing.
Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5 Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3481

Abstract

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.
Studi Literatur: Urgensi Efektivitas Peran Audit Internal dalam Upaya Pendeteksian dan Pencegahan Fraud Pada Perbankan Afandi Afandi; Masculine Muhammad Muqorobin; Kartika Pradana Suryatimur
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3615

Abstract

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.
Pengaruh Karakteristik Personal dan Gaya Kepemimpinan terhadap Kinerja Auditor dengan Tekanan Kerja sebagai Pemoderasi (Studi Kasus Pada Kantor Akuntan Publik Wilayah Yogyakarta) Marliana, Novi Mettasari; Setyawan, Supanji; Suryatimur, Kartika Pradana; Wahyudi, Muhammad
Jurnal Akuntansi Vol 12 No 2 (2024): AKUNESA (Januari 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik personal dan gaya kepemimpinan terhadap kinerja auditor dengan tekanan kerja sebagai pemoderasi. Variabel independen dalam penelitian ini adalah karakteristik personal (X1) dan gaya kepemimpinan (X2). Variabel dependen dalam penelitian ini adalah kinerja auditor (Y). Penelitian ini juga turut menggunakan tekanan kerja sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang berasal dari penyebaran kuesioner yang diukur menggunakan skala likert. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Yogyakarta. Jumlah sampel yang digunakan pada penelitian ini sebanyak 32 responden. Penelitian ini menggunakan purposive sampling dengan kriteria responden yaitu auditor yang bekerja pada Kantor Akuntan Publik wilayah Yogyakarta dengan tidak mengalami perubahan pimpinan selama 1 tahun terakhir dan auditor yang memiliki pengalaman di bidang audit selama >1 tahun. Penelitian ini menggunakan moderated regression analysis (MRA). Pengolahan data menggunakan software SPSS 24. Hasil penelitian ini menyatakan bahwa: Karakteristik personal berpengaruh negatif terhadap kinerja auditor, gaya kepemimpinan berpengaruh positif terhadap kinerja auditor, tekanan kerja tidak mampu memoderasi pengaruh karakteristik personal terhadap kinerja auditor, tekanan kerja tidak mampu memoderasi pengaruh gaya kepemimpinan terhadap kinerja auditor.
Efektivitas Peran Audit Internal Dalam Pencegahan Fraud Hakim, Luqman Nul; Suryatimur, Kartika Pradana
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1412

Abstract

Fraud is still a problem in various sectors in Indonesia, both private and non-private companies, even though it is within the scope of government. The existence of an internal control system is not enough to help the company to fortify the organization from fraud. The purpose of this study is to determine the stages of implementing an effective internal audit for fraud prevention as well as matters that need to be considered by internal audit to improve the efficiency and effectiveness of internal audit for fraud prevention. The research method used is qualitative with a literature review approach because this approach can provide an overview for researchers related to the development of topics regarding the role of internal audit and prevention of fraud. Sources of data used in this study is secondary data. The results of this study are the stages that must be carried out by internal audit so that fraud prevention is the planning stage, testing stage and monitoring of follow-up audits. In order to improve the efficiency and effectiveness of the role of internal audit, the organization can make the internal audit department independent, have full support from top management, and have competent, professional resources with high integrity and loyalty.
IMPLEMENTATION OF CSR (CORPORATE SOCIAL RESPONSIBILITY) IN INCREASING THE IMAGE OF PT PERTAMINA Lestari, Fina Tri; Suryatimur, Kartika Pradana
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 2 (2023): FEBRUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i2.571

Abstract

This research aims to find out the implementation of the CSR (Corporate Social Responsibility) program carried out by PT. Pertamina (Company) in order to improve the company's image. The research strategy employed is qualitative in nature. This research was not conducted to test the hypothesis between the two research variables, but rather to describe the extent to which CSR programs implemented by PT. Pertamina can contribute to the enhancement of the company's image. This study's data is derived from the 2021 annual report of PT. Pertamina, which was obtained from IDX, as well as articles and other documents relevant to the research topics. On the basis of the research findings, it can be concluded that PT. Pertamina has implemented its CSR program in accordance with its vision and mission. The implementation of CSR by PT. Pertamina has a significant impact on the enhancement of the company's image, reputation, and credibility. In this case, what PT. Pertamina has to do is improve the implementation of the programs being carried out so that it can expand the target development of the CSR programs being carried out and more people will benefit, re-mapping of the community's economic conditions before and after program implementation, and the need for regular monitoring and evaluation processes to obtain feedback in an effort to increase program benefits in the future.
LITERATUR REVIEW : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DI BADAN PEMERIKSAAN KEUANGAN (BPK) Pambarumni, Anisa Syaiffa; Suryatimur, Kartika Pradana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 5 (2023): September 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i5.535

Abstract

In the realm of public financial oversight, the Supreme Audit Agency (BPK) plays a pivotal role, tasked with ensuring the integrity and transparency of financial practices. Within the complex landscape of auditing, the exercise of judgment becomes paramount, especially in situations marked by uncertainty and limited data access. This research aims to find out empirically about the factors that influence audit judgment at the Supreme Audit Agency (BPK), especially gender factors, obedience pressure and auditor experience. Audit judgment is needed when dealing with uncertainty or limited data information obtained, and the audit is also required to make assumptions that are used to make judgments and evaluate judgments. The research was carried out using the literature review method where the research was carried out by collecting a number of articles related to the problems raised by the researcher. The results of the previous literature review show that there are several things that influence audit judgment at BPK such as gender, pressure and auditor experience.
Pelatihan Pengelolaan Keuangan Bank Sampah di Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang Wahyudi, Muhamad; Panggiarti, Endang Kartini; Suryatimur, Kartika Pradana; Rokhaniyah, Siti; Sitoresmi, Mumpuni Wahyudiarti; Agita, Sherindea Permata; Aosiliana, Putri
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.6140

Abstract

Bank Sampah memiliki peran strategis dalam menjaga kelestarian lingkungan hidup dan pembangunan ekonomi nasional. Permen LH No 13 tahun 2013 mengatur mekanisme pengelolaan bank sampah, yang diantaranya berupa pengelolaan dan pencatatan keuangan bank sampah. Salah satu organisasi bank sampah yang dikelola secara swadaya adalah Bank Sampah Perumahan Ndalem Kalijoso RW 9 Desa Kalijoso, Kecamatan Secang, Kabupaten Magelang yang teridentifikasi belum menerapkan pencatatan keuangan yang memadai. Tim pengelola Bank sampah masih menggunakan pencatatan manual dengan menggunakan buku tulis, sehingga data keuangan Bank Sampah Perumahan Ndalem Kalijoso RW 9 sulit untuk dianalisa, tidak efektif dan efisien. Hal tersebut juga berpotensi merugikan nasabah apabila pengelolaan keuangan tidak diperbaiki. Tim pengabdian kepada masyarakat Fakultas Ekonomi Universitas Tidar merespon hal itu dengan melaksanakan pelatihan pengelolaan keuangan bank sampah. Pelatihan ini diikuti oleh pengelola bank sampah, pengurus PKK dan perwakilan anggota PKK yang berjumlah 45 orang. Kegiatan ini cukup berhasil untuk meningkatkan wawasan para peserta terkait dengan potensi ekononi sampah, konsep pengelolaan keuangan, pengelolaan keuangan bank sampah, Permen LH No 13 Tahun 2012, mekanisme kerja bank sampah, serta pencatatan keuangan bank sampah. Hasil evaluasi kegiatan dengan pre-test dan post-test (kuesioner) terlihat adanya peningkatan pemahaman sebesar 48,15%, peningkatan praktis 36, 82%  dan peningkatan ekonomis yang diukur dari laba pengelolaan bank sampah sampai dengan 11,73%. 
Remote Audit: Tantangan Dalam Peningkatan Kualitas Audit di Masa Pandemi COVID-19 Pramudyastuti, Octavia Lhaksmi; Nurcahya, Yulida Army; Suryatimur, Kartika Pradana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.6278

Abstract

Penelitian ini bertujuan untuk mengivestigasi implementasi remote audit dan mengidentifikasi tantangan-tantangan yang dialami auditor KAP dalam penerapan remote audit kaitannya dengan peningkatan kualitas audit laporan keuangan masa pandemi COVID-19. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengetahui bagaimana implementasi dan tantangan pada implementasi remote audit. Objek penelitian ini adalah auditor Kantor Akuntan Publik yang melakukan penugasan jasa audit eksternal Laporan Keuangan pada KAP di Provinsi DI Yogyakarta dan Jawa Tengah. Pengambilan data menggunakan metode survei dengan kuesioner yang disebarkan melalui google form. Survei dilakukan dari bulan April 2023 hingga bulan Juli 2023, sedangkan wawancara dilakukan pada bulan September 2023. Analisis data dilakukan dengan melakukan tiga tahapan yang meliputi reduksi data, penyajian data dan penarikan kesimpulan hasil penelitian. Berdasarkan hasil penelitian, mayoritas KAP di Yogyakarta dan Jawa Tengah menerapkan remote audit di Masa Pandemi COVID-19. Pertanyaan dalam kuesioner bersifat terbuka Auditor memiliki persepsi bahwa penerapan remote audit adalah wujud modernisasi teknik audit. Auditor juga beranggapan bahwa kemajuan berbasis teknologi ini membuat audit menjadi lebih efisien karena tidak perlu adanya mobilisasi. Kualitas audit yang dihasilkan dari adanya remote audit juga tidak akan berkurang jika tahapan audit tetap dilakukan secara sistematis dan sesuai standar audit. Tantangan dan kendala terkait penerapan remote audit antara lain: kemampuan sumber daya manusia dalam pemanfaatan TIK, menurunnya fee audit dan kekhawatiran terjadinya audit delay. Auditor sebagai SDM yang memiliki kompetensi yang mumpuni dapat mengatasi berbagai tantangan dan kendala demi meningkatkan kualitas audit di Masa Pandemi COVID-19.
Co-Authors Afandi Afandi Afif, Naufal Agita, Sherindea Permata Alex Johanes Simamora Aosiliana, Putri Apriliyanti Khasanah Aria Oktavian Axel Giovanni Cahyani, Fella Ardina Dea Endraning Oktaviani Denise Sekarsari Suyatno Dewantara, Ghiyats Furqan Diah Agustina Prihastiwi Endang Kartini Panggiarti Endang Kartini Panggiarti Erni Puji Astutik Fatimah, Ari Nurul Fella Ardina Cahyani Feni Haryani Haryani, Feni Iskandar, Nabila Faradina Jihad Lukis Panjawa Jihad Lukis Panjawa Khusna, Siti Lailatul Lestari, Fina Tri Luqman nul Hakim Luqman Nul Hakim Marliana, Novi Mettasari Masculine Muhammad Muqorobin Mubarokah, Uhti Muhamad Wahyudi, Muhamad Muhammad Wahyudi Muqorobin, Masculine Muhammad Nibras Anny Khabibah Niyawati Muniroh Nurunnisa, Ika Amalia Nuwun Priyono Octavia Lhaksmi Pramudyastuti Octavia Lhaksmi Pramudyastuti Pambarumni, Anisa Syaiffa Panji Kusuma Prasetyanto Pramudyastuti, Octavia Lhaksmi Puspita, Syahrani Wangi Riris Nur Alia Septiana Nurul Ulum Siti Afidatul Khotijah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Supanji Setyawan, Supanji Susilo, Ghina Fitri Ariesta Syahrani Wangi Puspita Titania Nur Wahyuningtiyas Titania Nur Wahyuningtiyas Uhti Mubarokah Utami, Martiana Riawati Utpala Rani Utpala Rani Utpala Rani Utpala Rani Wahyuningtiyas, Titania Nur Yulida Army Nurcahya