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All Journal Jurnal Akuntansi Profesi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Masyarakat IPTEKS Journal of Islamic Economics West Science Accounting and Finance FINANCE : International Journal Of Management Finance IECON: International Economics and Business Conference Ulil Albab Proceeding of International Conference on Social Science and Humanity
Rendy Mirwan Aspirandi
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : West Science Accounting and Finance

 1 
Analysis of Financial Statements Based on Financial Accounting Standards Financial Accounting Standards of Entities without Public Accountability at KPRI Ringgit Kec. Kendit Kab. Situbondo Hasanah, Nur Da'iyah; Rendy Mirwan Aspirandi; Riyanto Setiawan Suharsono
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.545

Abstract

The purpose of this study was to determine and analyze how to prepare financial statements at KPRI Ringgit Kec. Kendit Kab. Situbondo and to determine the application of SAK ETAP to the financial statements of KPRI Ringgit Kec. Kendit Kab. Situbondo. This research method is to use qualitative methods in the form of interview results, retrieval of financial statement data in 2022 and documentation. The analysis technique used is conducting a survey by interviewing, collecting data, namely transaction evidence and financial statements for the 2022 period obtained through interviews, presenting KPRI Ringgit's financial statements, analyzing financial statements in accordance with SAK ETAP, namely balance sheets, statements of results of operations, statements of changes in equity, cash flow statements, and notes to financial statements, and drawing conclusions from the results of the research conducted. The results showed that the preparation of the financial statements of KPRI Ringgit Kendit District is not in accordance with SAK ETAP, which only consists of a statement of financial position, calculation of results of operations and a statement of changes in equity. Meanwhile, according to SAK ETAP the financial statements consist of a statement of financial position, income statement, cash flow statement, statement of changes in equity, and notes to financial statements.
The Influence of The Role of Internal Auditors, Performance of Internal Auditors and Effectiveness of Internal Control Systems on Company Performance in People's Credit Banks in Jember District Ronalin, Gustina; Yulinartati; Rendy Mirwan Aspirandi
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.546

Abstract

BPR is a financial institution, one of which collects public funds in such a way that it must follow the principles of prudence and good governance in its operations. In accordance with Regulation (POJK) number 4/POJK.03/2015 concerning the Implementation of BPR Management, sanctions are given to BPRs that do not comply with these provisions. This research aims to determine the influence of the role of internal auditors, the performance of internal auditors and the effectiveness of the internal control system on company performance at Rural Banks in Jember Regency. This research uses primary data in the form of questionnaires and secondary data in the form of previous research and BPR data accessed via the OJK website/Perbarindo website. The respondents of this research were 30 internal auditors who worked at BPR Jember Regency. The sample determination method is based on purposive sampling. The data analysis technique uses a multiple linear regression model. The results of this research show that the role of internal auditors has a positive and significant effect on company performance, the performance of internal auditors has a positive and significant effect on company performance, and the effectiveness of the internal control system has a positive and significant effect on company performance.
Co-Authors Bahtiar Adi Darmawan Dimas Dwi Oktavian Eko Budi Satoto Hasanah, Nur Da'iyah Maheni Ika Sari Moh. Halim Muhammad Akmal Alfarizi Muhammad Mufarrihul Fuad Norita Citra Yuliarti, Norita Citra Nur Siti Al Munawaroh Probowulan, Diyah redy saputra Riyanto Setiawan Suharsono Ronalin, Gustina Sintawati , Sintawati Thamrin, Mohammad Yulinartati