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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
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PENGARUH KESALAHAN PEMBERIAN OPINI AUDITOR MENGENAI GOING CONCERN PERUSAHAAN TERHADAP REPUTASI AUDITOR Diah Agustina Prihastiwi; Yulida Army Nurcahya; Kartika Pradana Suryatimur
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1370

Abstract

The purpose of this study is to analyze the relationship between disclosure of provision and contingency transactions and errors in giving auditor opinions that can predict company bankruptcy in state-owned companies. This is done considering that various strategic resources in Indonesia are managed by state-owned companies. The study found that when a company goes bankrupt, the company often has a clean audit opinion, which means everything looks good on paper. However, just because it looks good does not mean the company is actually doing well. On the other hand, if a company gets a GCO opinion, which means there is a serious problem, it is likely that they will have problems. This shows that we need to be very careful when looking at a company's financial statements and what the auditors say. Everyone involved should pay close attention and do their homework.
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.
Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia Khabibah, Nibras Anny; Rani, Utpala; Suryatimur, Kartika Pradana
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3499

Abstract

AbstractVarious public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term.Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies. Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang.Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman.
Audit of sustainability report and sustainable finance: An agriculture case in the Indonesian Stock Exchange Suryatimur, Kartika Pradana; Nurcahya, Yulida Army; Simamora, Alex Johanes; Susilo, Ghina Fitri Ariesta; Muqorobin, Masculine Muhammad; Utami, Martiana Riawati; Dewantara, Ghiyats Furqan
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26596

Abstract

Research aims: This research aims to examine the effect of the audit of sustainability reports on sustainable finance in agriculture companies.Design/Methodology/Approach: This research used 13 agriculture companies listed on the Indonesian Stock Exchange from 2021-2023 as the sample. While the sustainability report audit was measured by a dummy variable, sustainable finance was measured by scoring elements of growth, bankruptcy profile, risk profile, and value creation. Data analysis employed multiple regression.Research findings: Based on data analysis, an audit of sustainability reports improves sustainable finance. The presence of an independent audit functions as a quality certification, increasing the perceived legitimacy and trustworthiness of sustainability disclosures. This can enhance stakeholders' confidence in the firm's governance, risk management, and ethical commitment—factors increasingly linked to financial sustainability (e.g., access to capital, lower cost of financing, and long-term investor trust). Theoretical contribution/Originality: First, this research contributes to the literature by extending the signaling theory framework to the context of sustainability report audits and sustainable finance. Second, the study provides new evidence on the relationship between sustainability report audits and sustainable financial performance. Third, the research introduces a novel perspective in terms of sample selection, focusing on agricultural companies. Fourth, this study provides a comprehensive overview of integrating key regulatory frameworks, namely Regulation of Indonesian Financial Services Authority No. 51/POJK.03/2017, Circular Letter of Indonesian Financial Services Authority No. 16 /SEOJK.04/2021, and Indonesian Law No. 2 of 2019.
EDUKASI DAN PENDAMPINGAN LABEL PANGAN, BRANDING, DAN AKUNTANSI SEDERHANA SEBAGAI UPAYA PENINGKATAN DAYA SAING PRODUK UMKM DI KAWASAN PARIWISATA NASIONAL CANDI BOROBUDUR DESA WRINGINPUTIH, KAB. MAGELANG Afif, Naufal; Suryatimur, Kartika Pradana; Iskandar, Nabila Faradina; Utami, Martiana Riawati
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3162

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the regional economy, especially in tourist areas. However, many MSMEs still face obstacles such as simple packaging without labels, lack of halal certification, and weak financial management. These conditions reduce the competitiveness of MSMEs in accessing modern markets and exports. This community service activity was carried out to improve MSME actors' understanding and skills in food labeling, branding, and financial management. The purpose of this activity was to provide education and assistance to MSME actors so that they could improve the legality of their businesses, strengthen product identity, and expand market reach. The activity was carried out through educational outreach, training, and mentoring using a Participatory Rural Appraisal approach. This activity involved partner MSMEs, BUMDes Guyub Rukun, and LP3H halal supervisors. The results of the activity showed that participants understood the importance of food labeling according to standards, acquired the skills to create labels with complete information, and began the process of applying for NIB, PIRT, and halal certification. Participants also gained knowledge about product branding to increase sales value and market differentiation. In addition, they began to implement simple financial record-keeping and learned about digital applications for financial management. This assistance encouraged the creation of MSME products that are better prepared to compete in the modern market and have the potential to enter e-commerce and export markets. In conclusion, this activity improved the capacity of MSMEs in Wringinputih Village in labeling, branding, and finance as a strategy to strengthen business competitiveness
The Nexus Between ESG and Disaster Risk Resilience: Strengthening Financial Stability and Sustainable Development Giovanni, Axel; Panjawa, Jihad Lukis; Suryatimur, Kartika Pradana; Nurunnisa, Ika Amalia; Khusna, Siti Lailatul
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4031

Abstract

Natural disasters pose significant economic and social challenges, particularly in vulnerable regions, necessitating strategies to enhance resilience. This study explores the relationship between Environmental, Social, and Governance practices and disaster risk resilience in financial institutions. The objective is to understand how these practices strengthen financial stability and sustainable development in high-risk environments. A systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses extension for Scoping Reviews model, analyzing relevant articles from the Scopus database. Findings reveal that integrating Environmental, Social, and Governance practices enables financial institutions to conduct comprehensive risk assessments, leading to informed lending and investment decisions. These practices enhance resilience by mitigating financial shocks from disasters, fostering stakeholder relationships, and promoting sustainable investments. The study concludes that adopting Environmental, Social, and Governance principles significantly bolsters financial institutions' capacity to manage disaster risks, ensuring long-term stability and supporting sustainable development. However, challenges such as regional regulatory differences and data limitations highlight the need for further research to optimize these practices globally. This underscores the critical role of Environmental, Social, and Governance frameworks in building resilient financial systems.
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.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Mubarokah, Uhti; Suryatimur, Kartika Pradana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i2.845

Abstract

Laporan keuangan yang bukan hanya digunakan oleh pihak internal perusahaan melainkan digunakan oleh pihak eksternal perusahaan membuat manajemen ingin menunjukkan citra yang baik pada dunia luar perusahaan. Tindak kecurangan tidak jarang terjadi guna membuat laporan keuangan terlihat sangat bagus serta menarik para investor guna menanamkan modalnya. Oleh karena itu diperlukan jasa dari akuntan publik  guna mengaudit laporan keuangan guna mengembalikan kepercayaan dari para pemakai laporan keuangan. Kualitas dari laporan keuangan auditan sangat diperhatikan serta salah satu hal yang mempengaruhi kualitas audit adalah kompetensi serta independensi dari auditor. Dalam penelitian ini digunakan metode literature riview atau studi literatur dengan mengumpulkan data yang berasal dari penelitian-penelitian terdahulu. Dari data yang terkumpul diketahui bahwa kompetensi dan independensi berpengaruh positif serta negatif terhadap kualitas audit. Hal ini berdasarkan data dari riset sebelumnya.
Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Puspita, Syahrani Wangi; Wahyuningtiyas, Titania Nur; Cahyani, Fella Ardina; Haryani, Feni; Suryatimur, Kartika Pradana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Rani, Utpala; Suryatimur, Kartika Pradana; Wahyuningtiyas, Titania Nur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
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