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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan 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 Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) 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

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ANALISIS KINERJA LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) DR. MOEWARDI SURAKARTA Widya Ayu Setiani; Devi Novita Sari; Umi Salamah; Atika Atika; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 9 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i9.1426

Abstract

RSUD Dr. Moewardi adalah rumah sakit umum daerah bertaraf nasional, Rumah Sakit Umum Daerah Dr. Moewardi (RSDM) di Surakarta adalah rumah sakit milik Pemerintah Propinsi Jawa Tengah yang terletak di Kota Surakarta tepatnya di Jl. Kol. Soetarto 132 Surakarta 57126, Nomor Telepon: 634634 (hunting 20 saluran) Fax. 637412. Rumah sakit ini merupakan rumah sakit tipe A (Pendidikan), oleh karena RSDM menjadi rumah sakit pendidikan (teaching hospital) bagi calon Dokter. Tujuan penelitian ini adalah untuk mengetahui kinerja laporan keuangan pada rumah sakit umum RSUD Dr.Moewardi tahun anggaran 2020- 2021 untuk mengetahui kinerja laporan keuangan yang berdampak pada kualitas pelayanan. Hasil temuan menyatakan bahwa kualitas pelayanan yang diberikan telah menunjukan kualitas pelayanan yang baik, RSUD Dr. Moewardi Surakarta sebagai salah satu institusi non-profit yang bergerak dibidang kesehatan untuk tujuan public service, secara tidak langsung sangat membantu masyarakat dalam mencapai taraf kesehatan yang lebih baik.
KINERJA KEUANGAN UPTD RSUD CILACAP TAHUN 2022 Dhea Ayu Puspitasari; Maillina Cahyaningrum; Rizky Kusuma; Dzakiyyah Balqis; Atika Atika; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i12.1589

Abstract

Dokumen ini merupakan Catatan atas Laporan Keuangan Rumah Sakit Umum Daerah (RSUD) Cilacap untuk tahun buku 2022. Catatan ini bertujuan untuk menjelaskan informasi lebih lanjut terkait laporan keuangan RSUD Cilacap yang terdiri atas Laporan Realisasi Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas untuk tahun 2022. Catatan memuat pendahuluan mengenai maksud dan tujuan penyusunan laporan keuangan serta landasan hukum yang menjadi acuan penyusunannya. Landasan hukum tersebut meliputi peraturan-peraturan yang berkaitan dengan keuangan negara, perbendaharaan negara, keuangan daerah, organisasi dan tata kerja RSUD Cilacap. Dokumen ini juga menjelaskan sistematika penulisan dari catatan laporan keuangan. Bab selanjutnya membahas aspek ekonomi makro dan kebijakan keuangan yang mempengaruhi RSUD Cilacap. Kemudian ikhtisar pencapaian kinerja keuangan beserta hambatan dan kendala yang dihadapi. Pada bab kebijakan akuntansi dijelaskan mengenai entitas akuntansi RSUD Cilacap, dasar akuntansi akrual yang digunakan, basis pengukuran aset, kewajiban, ekuitas, pendapatan dan beban. Juga terdapat penjelasan terkait penerapan kebijakan akuntansi sesuai Standar Akuntansi Pemerintahan. Selanjutnya diuraikan penjelasan masing-masing pos laporan keuangan seperti Laporan Realisasi Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas dengan menyertakan data kuantitatif tahun 2022 dan 2021. Terakhir ada penjelasan terkait informasi non keuangan mengenai organisasi dan tugas RSUD Cilacap.
Literatur Review : Analisis Pergantian Auditor, Opini Audit, Dan Audit Fee Terhadap Audit Delay Risma Indah Islami; Afina Khusna Mufidah; Harviyani Azzahra; Alisha Zahra Meiriani; Herlina Manurung
Student Research Journal Vol. 1 No. 6 (2023): Desember : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i6.820

Abstract

Audit delay is the period from the end of the financial year to the date of the company's audit report. There are several factors that influence audit delays, such as change of auditors, audit opinions, and audit fees. The purpose of this study is to analyze the impact of Auditor Change, Audit Opinion, and Audit Fee on Delayed Audit. This research is a Systematic Review study where the method uses review, expression, structured evaluation, classification, and categorization of previously generated evidence based. The article in this study is downloaded from an online application namely google scholar with specific inclusion standards and exclusion criteria. The results of this study showed that the change of auditors would affect the audit delay, the audit opinion influenced the delayed audit, and the audit fee had no influence on the delays audit.
PERAN AKUNTAN PUBLIK DALAM ERA GLOBALISASI DAN DIGITALISASI KONTRIBUSI MENDUKUNG PEMBANGUNAN BERKELANJUTAN ERA DIGITAL Anisa Aulia Putri; Fevinia Ulfada; Retno Nurcahyaningsih; Herlina Manurung
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 2 (2023): November
Publisher : Publikasi Inspirasi Indonesia

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

Abstract

Penelitian bertujuan untuk menganalisis peran dan strategi akuntan dalam mendukung pembangunan berkelanjutan, dengan melihat tantangan pada era digital dan perkembangan teknologi saat ini. Metode penelitian ini menggunakan metode kuantitatif serta pendekatan analisis deskriptif. Sumber data yang diperoleh melalui data sekunder dengan melakukan Pustaka pada artikel, jurnal. Tujuan dari pembangunan berkelanjutan adalah pembangunan untuk menjaga peningkatan kesejahteraan ekonomi masyarakat secara berkesinambungan. Secara gasis bersar pembangunan berkelanjutan memiliki tiga aspek tujuan utama yaitu ekonomi, social, dan perlindungan lingkungan hidup dengan melibatkan berbagai kepentingan termasuk dunia bisnis. Untuk dapat menjaga keunggulan kompetitif akuntan, perlu adanya strategi dalam menghadapi era digital, diantaranya meningkatkan pemahaman bisnis dan kemampuan dalam menguasai teknologi serta meningkatkan keterampilan skill dasar untuk menganalisis data dan risiko. Dengan strategi ini diharapkan profesi akuntan di era digital tetap dapat dipercaya dalam meningkatkan kontribusi pembangunan berkelanjutan.
IMPLEMENTATION OF VILLAGE AUTONOMY POLICY BASED ON LAW NUMBER 6 OF 2014 Putri, Anhesa Rinta Deidrayanti; Saputri, Septia Ragil; Manurung, Herlina
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 3 (2023): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i3.650

Abstract

Indonesia is a highly diverse country in terms of culture, language, ethnicity, and customs, presenting a challenge in managing the diverse local interests in each region. To address this, the Indonesian government enacted Village Law No. 6 of 2014, granting villages the authority to manage natural resources, human resources, and infrastructure development within their areas. However, the implementation of village autonomy under this law still faces various challenges and obstacles. Insufficient capacity and human resources in villages, coupled with a lack of knowledge and technology, hinder effective decision-making that caters to the needs of the village community. This study aims to analyze the implementation of village autonomy policy based on Law No. 6 of 2014 in Indonesia. Using a qualitative approach with a legal perspective (Statue approach), the researchers examine the relevant laws and regulations pertaining to the legal issues at hand. The study concludes that the pre-Law No. 6 of 2014 implementation of village autonomy was limited and did not fully empower the villages.
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

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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 Arlian Sherli Anjani Arrina Fatia Hidayati 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 Farhan Susiawan 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 KUSUMANINGTYAS, MEISYA Maillina Cahyaningrum Mia Nurmalia Muhamad Fani Muqorobin, Masculine Muhammad Naeni Nangimah Nandini, Amanda Precillia Tiara Nasta’in, Fitria Nilna Syifa Zahro Novia Amanda 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 Tyasningwuri, Elisabeth Umi Salamah Vina Aprilia Putri Widanti, Eki Melina Widya Ayu Setiani Wulandari Wulandari Yulida Army Nurcahya