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All Journal Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Graha Akuntansi
Bimawan, Fitnantyo
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Economics, Econometrics & Finance

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Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment Bimawan, Fitnantyo
Graha Akuntansi Vol. 7 No. 2 (2022): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i2.16

Abstract

Framework of this research plan is based on considerations of motivation attitude of professionalism among auditors with the leadership of the CAC. In an audit process conducted by the firm will set up a team consisting of men and women, in decision-making process usually occurs a few conflicts between men and women. This is similar to research conducted by Rahmawati and Setyaningtyas in 2004. In addition, this study is a replication of research conducted by Hartanto and Kusuma (2000), which examines the effect of obedience pressure on audit judgments. Of the few existing references such as research conducted Jamilah et al, Rahmawati, Zulaikah and other most talked about gender, compliance and audit judgments pressure. Thus, the hypothesis was first proposed) gender did not influence audit judgments 2) pressures affect compliance audit judgments 3) the complexity of the task affect audit judgments. Unit analysis of this study is the auditors who work pad KAP in Semarang, senior and junior level auditor who was taken by a random sampling. After doing the questionnaire, the sample chosen for analysis as much as 41 people. Given this continued research is expected to issue about auditors will audit judgments obtained in a more comprehensive solution.
Studi Empiris Penentu Kinerja Keuangan Perusahaan Bimawan, Fitnantyo
Graha Akuntansi Vol. 7 No. 1 (2022): April
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v7i1.19

Abstract

This study aimed to analyze the influence of variables Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net interst Margin (NIM), and the Capital Adequacy Ratio (CAR) of the Return On Asset (ROA). Testing the hypothesis in this study using multiple regression analysis (Multiple Regression). The sample used in this study were 29 banking companies listed in the Indonesia Stock Exchange (IDX) with a purposive sampling techniques, namely engineering samples based on the determining criteria. Those criteria are banking companies listed on the Stock Exchange in 2012 - 2015 and submit annual financial statements and complete. The results of the study after partial hypothesis test showed that the CAR had no significant positive effect on ROA, LDR significant negative to ROA, significant negative NPL to ROA and NIM has a positive and significant impact on ROA.
Studi dan Pengujian Atas Peran Monitoring Bank, Risiko, Spread Bunga Studi di BPR Bimawan, Fitnantyo
Graha Akuntansi Vol. 6 No. 2 (2021): Oktober
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v6i2.35

Abstract

This study examined the effect of bank’s characteristic in term of monitoring power, bank risks included capital, non-performing loan, loan/deposit ratio, and bank size in term total aset on the interest rate spread, at Bank Perkreditan Rakyat ex-Karesidenan Pekalongan period of 2012 to 2014. The dependent variable was interest rate spread, which is proxy net interest margin (NIM). The independent variables were monitoring power, capital, non-performing loan, loan/deposit ratio, and total asset. Data were obtained from Laporan Keuangan Publikasi which is upload at www.BI.go.id. The analysis was used linear regression model to estimated the effect of various variables, the result of the study indicates that monitoring power was positively significant, capital was negatively significant, non-performing loan was negatively insignificant, loan/deposit ratio was negatively insignificant, and total aset was negatively significant of interest rate spread.
SISTEM PENGENDALIAN INTERNAL DALAM PENGELOLAAN DANA BANTUAN OPERASIONAL PENYELENGGARAAN PENDIDIKAN ANAK USIA DINI (BOP PAUD) PADA TK AL IMAN KAUMAN SEMARANG Bimawan, Fitnantyo
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 7, No 1 (2022): May 2022
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v7i1.21484

Abstract

Sistem Pengendalian Internal dalam pengelolaan dana BOP PAUD di TK Al Iman berguna untuk memastikan bahwa dana BOP PAUD digunakan secara optimal dan mencegah adanya penyelewengan dana. Sistem pengendalian internal yang diterapkan di TK Al Iman dengan cara membuat struktur organisasi yang jelas serta sistem pencatatan yang memadai dengan aplikasi SIPLah. Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal dalam pengelolaan dana BOP PAUD dan penggunaan dana BOP PAUD di TK Al Iman berdasarkan prinsip permendikbud no 9 tahun 2021. Metode yang digunakan dalam penelitian ini yaitu deskriptif kualitatif dengan menggunakan data berupa informasi untuk mendeskripsikan, meneliti, dan menjelaskannya. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik pengumpulan data dalam penelitian ini yaitu observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini yaitu berdasarkan prinsip permendikbud no 9 tahun 2021 menunjukkan bahwa penggunaan dana BOP PAUD sudah digunakan sesuai dengan kebutuhan sekolah berupa menyusun rencana kegiatan dan anggaran sekolah. Selain itu juga untuk mengembangkan program sekolah (adanya bacaan buku cerita dan pengadaan alat permainan edukatif didalam kelas untuk menunjang motorik kasar dan motorik halus siswa.
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