Article Per Year (5 Year)
p-Index From 2020 - 2025
3.333
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Triwikrama: Jurnal Ilmu Sosial Student Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Mount Hope Management International Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Accounting Analysis Journal
Manurung, Herlina
Faculty Of Economics, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Ilmiah Manajemen Kesatuan

 1 
Internal Auditor’s Responsibilities for Quality Control of Financial Reporting at PT Asabri (Persero): A Qualitative Analysis Haryani, Feni; Nasta’in, Fitria; Novitasari, Ika; Putri, Wahyu; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2152

Abstract

This article focuses on the quality of financial reporting that needs to be considered because it is an important factor in decision making of a company or agency, including PT Asabri (Persero). Internal auditors control an important role in terms of improving accounting standards, so it will also be discussed about the function and role of internal auditors in minimizing data manipulation in financial reporting. This research uses the literature review method which refers to the process of identifying and evaluating several previous research articles to obtain deeper information about the responsibilities of internal auditors including responsibilities for quality control of financial reporting. The results show that internal auditors have an important role in controlling the quality of financial reporting from manipulation at PT Asabri (Persero).
The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review Fadila, Ega; Ramadhyani, Yesica; Saputri, Yunita; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2161

Abstract

Financial audit reports play a crucial role in corporate decision-making, and their quality is impacted by various factors such as audit fees, audit tenure, and auditor competency. Audit fees refer to the costs associated with audit services, audit tenure signifies the duration of the audit firm's responsibility, and auditor competency encompasses the auditor's knowledge, skills, and attitudes. This study employs a systematic review approach, analyzing articles downloaded from the Google Scholar online database covering journals published from 2019 to 2023 using keywords like audit fee, audit tenure, auditor competency, and quality of financial audit reports. The research incorporates 10 quantitative journals, with 5 employing linear regression analysis, 4 using logistic regression analysis, and 1 utilizing the partial least squares method. The findings reveal that a majority of the journals demonstrate a positive and significant correlation between audit fees, audit tenure, auditor competency, and the quality of audit reports. Nonetheless, a few articles assert the absence of a relationship between audit fees, audit tenure, and audit quality. In summary, public accounting firms should regularly assess and formulate strategies concerning audit fees, audit tenure, and auditor competency to enhance client value by producing high-quality, accurate, and dependable financial audit reports.
Fraudulent Practices and the Implications for Corporate Accountability: A Qualitative Analysis at PT Tiga Pilar Sejahtera Food Tbk Tyasningwuri, Elisabeth; Khoirunnisa, Isni; Salsabila, Nasywa; Fatin, Nadilla; Damayanti, Desi; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This article was created by reviewing the case of fraudulent actions made by PT Tiga Pilar Sejahtera Food Tbk. The purpose of this article is to identify the problems of fraud in the preparation of financial statements at PT Tiga Pilar Sejahtera Food Tbk. The author uses the literature study method which involves reviewing and critically evaluating literature sources to understand and describe the latest research developments related to the topic taken. The result of this article is that the company was found to have manipulated the financial statements based on an investigation by Ernst & Young Indonesia (EY) in 2018 due to a significant decline in stock prices. The conclusion of this article is that PT Tiga Pilar Sejahtera Food Tbk is subject to imprisonment for 3 years, which is reduced by the defendant's detention period.
Robotic Process Automation in Auditing: A Systematic Review Wulandari, Wulandari; Nurfagfira, Uslifa; Desfana, Amanda; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

In the current era of digital transformation, Society 5.0 has significantly impacted various sectors, including accounting. Robotic Process Automation (RPA), an innovation arising from this transformation, enables the automation of business processes using software to execute repetitive tasks quickly and accurately. Public accountants, crucial players in ensuring compliance and financial report credibility, are not exempt from the influence of this transformation. The implementation of RPA in public accountant practices raises significant questions about the extent to which this technology can replace human roles in the audit process. While RPA can automate various routine audit tasks, including internal control testing, transaction processing, and financial data analysis, it challenges the traditional role of accountants in interpreting and making decisions based on broader business contexts. Despite the immense potential of RPA in enhancing audit efficiency and accuracy, several challenges need addressing, such as technology integration with existing systems, data security, and cultural changes among accounting professionals. The alignment of audit regulatory needs with RPA capabilities is also a crucial aspect to consider. This research refers to recent literature and case studies related to RPA implementation in public accounting, audit, and risk management contexts. The importance of this research lies in its contribution to understanding the impact of digital transformation, particularly RPA, on the public accountant profession.
The Influence of Audit Quality, Profitability, Liquidity, Solvency on Going Concern Audit Opinions: A Literature Review Handayani, Tasyanari; Kusumaningtyas, Meisya; Pratiwi, Ratih; Suryanto, Esha; Manurung, Herlina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This article aims to determine the impact of audit quality, profitability, solvency, and leverage on the going concern audit opinion. The literature review is crafted to pinpoint hypotheses between variables, employing documentary studies and utilizing quantitative methods with secondary data from prior articles. The findings indicate that audit quality, profitability, and liquidity variables do not exhibit a significant negative effect on the going concern audit opinion. However, the solvency variable is identified to have a positive influence on the going concern audit opinion. These outcomes imply that maintaining high audit quality, ensuring profitability and liquidity, while managing solvency effectively, are crucial elements in forming a comprehensive and accurate assessment of a company's ability to sustain operations. These insights contribute to refining audit practices and decision-making processes for stakeholders, fostering a more robust foundation for corporate governance and financial reporting.
Co-Authors Adi Putra Pratama Afina Khusna Mufidah Alifia Ninda Kariza Alisha Zahra Meiriani Amanda Yulia Damayanti Amelia Finda Azzahra Anisa Aulia Putri Anisyawati, Anisyawati Anna Mubarokah Annisa Nur Afifah Arina Bunganingtyas Atika Atika Atika Atika Canti Mayungi Damayanti, Desi Dania Dwi Rinita Deni Ramdani, Deni Desfana, Amanda Desi Permatasari Devi Novita Sari Devina Andini Devita Permatasari Dhea Ayu Puspitasari Dian Lestari Dimas Raka Fatchurisna’in Dzakiyyah Balqis Elita Venda Anggraeni Elsa Nurhaliza Endang Kartini Panggiarti Erisma Adi Natalian Eva wulandari, Eva Fadila, Ega Fatin, Nadilla Fevinia Ulfada Gilang Satria Al Fathin Hadi Sasana Handayani, Tasyanari Harviyani Azzahra Haryani, Feni Ika Novitasari, Ika Khoirunnisa, Isni Krisna Rizqi Ramadhan Kurniasari, Kenyo Kharisma Kurniawan, Ferdi Rahmat KUSUMANINGTYAS, MEISYA Mabruri, Muhammad Maillina Cahyaningrum Mia Nurmalia Muhamad Fani Muqorobin, Masculine Muhammad Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nilna Syifa Zahro Novia Amanda Nugraheni, Agustina Prativi Nurfagfira, Uslifa Putri, Anhesa Rinta Deidrayanti Putri, Wahyu Ramadhyani, Yesica Ratih Pratiwi Retno Nurcahyaningsih Riska Aulia Ulfah Risma Indah Islami Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabila, Nasywa Saputri, Septia Ragil Saputri, Yunita Shintya Novita Rahmawati, Shintya Novita Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Suryanto, Esha Susilo, Ghina Fitri Ariesta Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widanti, Eki Melina Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya