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All Journal Ekonomi Bisnis Krisna: Kumpulan Riset Akuntansi Monex: Journal of Accounting Research Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga JRA: Jurnal Riset Akuntansi International Journal of Financial, Accounting, and Management Jurnal Riset Terapan Akuntansi Ilomata International Journal of Tax and Accounting EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Proceedings of The International Conference on Social and Islamic Studies Jurnal Difusi Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Ishak, Jouzar Farouq
Jurusan Akuntansi, Politeknik Negeri Bandung
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Determinants of Banking Sector Audit Report Lag: Evidence from Indonesia Sudradjat Sudradjat; Jouzar Farouq Ishak; Arie Apriadi Nugraha
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57366

Abstract

The main purpose – This study aims to examine the influence of audit committee characteristics, reputation of public accounting firms, and the COVID-19 crisis on the Audit Report Lag (ARL) of the banking sector in Indonesia..Method - This study uses annual panel data from 40 banks listed on the Indonesia Stock Exchange for the 2014-2021 period. The analytical method used in this study is the Random Effect Model.Main Findings – The results show that the frequency of audit committee meetings and the reputation of the public accounting firm have a negative effect on the ARL of the banking sector in Indonesia. Meanwhile, the COVID-19 crisis had a positive effect on the ARL of the banking sector in Indonesia. However, the research failed to prove the influence of the size of the audit committee and women's audit committee on the ARL of the banking sector in Indonesia.Theory and Policy Implications – This research contributes to the development of corporate governance literature on the relationship between the characteristics of audit committees and the reputation of public accounting firms and the ARL of the banking sector, in times of crisis such as the COVID-19 pandemic. This research adds insight for bank regulators, investors, and other business people about the factors that affect the ARL of the banking sector in Indonesia, which allows them to control the ARL more effectively.Novelty – This study is one of the first to consider women's audit committees, the reputation of public accountants, and the COVID-19 crisis in relation to the ARL of the banking sector, particularly in Indonesia. Keywords - Audit report lag, audit committee characteristics, public accounting firm reputation, COVID-19 crisis, Indonesian banking sector.
Penentu Lag Laporan Audit Sektor Manufaktur di Bursa Efek Indonesia Jouzar Farouq Ishak
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.290

Abstract

Studi ini melaporkan pemeriksaan audit report lag di sektor manufaktur. Studi ini berusaha untuk memperluas ke­ma­juan terbaru dalam determinan audit delay yang diwakili oleh ukuran perusahaan, profitabilitas, leverage, dan kantor akun­tan publik cabang the big 4. Penelitian ini meng­gu­na­kan analisis regresi berganda. Teknik pengambilan sampel adalah purposive sampling dengan jumlah sampel sebanyak 47 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil penelitian menun­juk­kan bahwa independensi leverage, kantor akuntan publik cabang, dan profitabilitas berpengaruh negatif terhadap audit report lag. Kemudian ukuran perusahaan tidak ber­pe­nga­ruh terhadap audit report lag. Batasannya adalah se­baik­nya menggunakan sampel lebih banyak dengan jang­k­a wak­tu lebih dari lima tahun untuk menghindari keku­ra­ng­an in­for­masi yang dibutuhkan dalam penelitian. Ori­si­na­li­tas ada­lah klasifikasi industri baru untuk manufaktur
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penggajian Karyawan Menggunakan Microsoft Access 2016 (Studi Kasus pada Toserba Fajar Luragung - Kuningan) Amaldia Sonnya Budiarto; Darya Setia Nugraha; Sudjana; Arif Afriady; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4987

Abstract

Toserba Fajar is a supermarket that sells various household needs as well as women's and men's fashion products. The employee payroll system implemented by Fajar Department Store is done manually and has not been integrated. Beside that, Fajar Department Store does not yet have an employee database, so there are several problems such as complaints from employees demanding salary increases, payroll transactions that take a long time, and there are no experts who capable in the field of IT, and there is no payroll report so that the central manager cannot supervise the payroll activities carried out. This research is a research conducted using the SDLC (Software Development Life Cycle) method as a grand theory in analyzing system design. By designing this application, the authors hope that the Fajar Department Store company can more easily carry out employee payroll transactions.
Pengaruh Pemberian KUR terhadap Pendapatan dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya (Studi Kasus pada BRI Unit Sukaratu) Raras Santiadin; Rahma Nazila Muhammad; Mia Rosmiati; Sulistia Suwondo; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4989

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian Kredit Usaha Rakyat terhadap pendapatan dan pengembangan UMKM di Kecamatan Sukaresik. Indikator pengukuran dilihat dari segi omset penjualan, laba usaha, aset, dan modal usaha. Penelitian ini menggunakan metode kuantitatif dengan pendekatan statistik deskriptif. Jenis penelitian ini dilakukan secara langsung di lapangan (field research) yang dilakukan di tempat usaha responden penelitian. Sedangkan analisis data menggunakan analisis regresi linier sederhana. Objek dalam penelitian ini adalah pelaku usaha yang ada di Kecamatan Sukaresik. Jenis dan sumber data dalam penelitian ini menggunakan data primer dan wawancara, sedangkan teknik pengumpulan data dengan cara penyebaran angket kepada 50 responden. Hasil penelitian menunjukan bahwa variabel Kredit Usaha Rakyat (KUR) perpengaruh secara signifikan terhadap variabel Pendapatan UMKM dan Pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model pertama diperoleh nilai t-hitung sebesar -4,436 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap peningkatan pendapatan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Pada model kedua diperoleh nilai t-hitung sebesar 7,482 dan t-tabel sebesar 2,01063 dengan taraf signifikansi sebesar 0,000. Oleh karena nilai t-hitung lebih besar dari nilai t-tabel dengan signifikansinya lebih kecil dari 0,05 (5%), maka pemberian Kredit Usaha Rakyat (KUR) Bank Rakyat Indonesia (BRI) Unit Sukaratu berpengaruh signifikan terhadap pengembangan UMKM di Kecamatan Sukaresik Kabupaten Tasikmalaya. Penelitian ini menyoroti pentingnya pinjaman modal usaha untuk mendorong pertumbuhan ekonomi.
Analisis dan Perancangan Sistem Informasi Akuntansi Pembelian dan Penjualan Menggunakan Microsoft Access 2021 pada CV Iphone by Sheila Diandra Oliviani Almandita; Sugih Sutrisno Putra; Iyeh Supriatna; Endah Dwi Kusumastuti; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4991

Abstract

The purpose of this research is to determine the buying and selling accounting information system implemented on CV Iphone by Sheila and to create a purchasing and selling application design using Microsoft Access 2021 software. This research was conducted with a qualitative descriptive method and uses the SDLC system development method as an analytical tool. The findings revealed that there were still some flaws in the company's operations, such as no purchase transaction recording, ineffective authorization systems and recording procedures, ineffective use of Microsoft Excel software, and the absence of an application that facilitates recording purchases and sales. Through this research, solutions to problems are provided, especially in terms of improving procedures and designing applications that are tailored to the circumstances and needs of the company, so that it is easier for businesses to record and search information, print sales invoices, and generate reports as needed.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan dan Pembelian Menggunakan Microsoft Access 2019 (Studi Kasus Pada PD Makmur – Bandung) Siti Nuranisa; Darya Setia Nugraha; Iyeh Supriatna; Rina Nurmalina; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4992

Abstract

PD Makmur is a company that manufactures and sells industrial brushes. Recording of sales and purchases is still done manually and does not have employees who specifically handle sales and purchases so that owners often do not record sales and purchases due to time constraints. In addition, there is no report on sales and purchases per certain period so that problems arise, namely the owner does not accurately know the total sales and purchases in a certain period. Owners also have difficulty making decisions regarding sales and purchases. This study aims to design a computerized sales and purchase accounting information system application program using Microsoft Access 2019 which is expected to be able to handle related problems. The method used in this study is a qualitative descriptive method with a case study and development approach and uses the SDLC (System Development Life Cycle) method as an analytical tool. In addition, the authors also conducted observations, interviews, and documentation to collect the required data. By designing this application, the results obtained are that it is easier for companies to keep records, and make sales reports, purchase reports, production reports and inventory reports.
Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Pembelian dan Penjualan Roti Bakar Menggunakan Microsoft Access 2019 (Studi Kasus Pada UMKM “Roti Bakar Batas Kota”) Furi Fatwa Dini; Sugih Sutrisno Putra; Darya Setia Nugraha; Sudjana; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 4 No 1 (2023): Indonesian Accounting Literacy Journal (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v4i1.4993

Abstract

In the era of increasing technological development, business unit owners are increasingly motivated to strengthen their competitiveness. Roti Bakar Batas Kota is a home-based business unit that produces and sells toast with various flavors. During the business, there are several obstacles such as the absence of recording purchase transactions, recording sales using Microsoft Excel which is less efficient, and the absence of applications that facilitate recording purchases and sales. The purpose of this study is to determine the purchase and sales information system implemented to produce prototypes of purchase and sales program applications through design using Microsoft Access 2019 software. This applied research was conducted with qualitative methods and used the SDLC (Software Development Life Cycle) method as an analytical tool. With the design of this application, the result obtained is that Roti Bakar Batas Kota can be easier to record transactions, print proof of transactions, and make purchase reports, sales reports, production reports, and raw material inventory reports.
Analisis dan Perancangan Sistem Pengendalian Intern Penjualan pad Industri Batik (Studi Kasus: PT Komar Caruban Nagari Bandung) Gina Siti Nur Afiah; Vina Citra Mulyandani; Yanti Rufaedah; Riauli Susilawaty Hutapea; Jouzar Farouq Ishak
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.4995

Abstract

This study aims to analyze and design a sales internal control system at PT Batik Komar Caruban Negeri Bandung. The research was conducted using a qualitative descriptive method with a case study type. This study uses primary data and secondary data obtained from PT Batik Komar Caruban Negeri Bandung. The data used in this study were collected in detail through a triangulation procedure (a combination of interviews, observation and documentation). The data analysis tool used is the control matrix based on the COSO (Committee of Sponsoring Organizations) framework. The research results show that the sales internal control system at PT Komar Caruban Nagari has been running but is not optimal because there are still several elements that have not been implemented. Therefore, from the results of an analysis of the sales accounting system and internal sales control system that has been running, the author designed a sales internal control system and the design was approved to be implemented in stages in the company.
Pengaruh Biaya Kualitas dan Biaya Produksi Terhadap Penjualan (Studi Kasus pada PT. XYZ) Dzakiyyah, Farah; Ishak, Jouzar Farouq
Prosiding Industrial Research Workshop and National Seminar Vol. 13 No. 01 (2022): Vol 13 (2022): Prosiding 13th Industrial Research Workshop and National Semin
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.497 KB) | DOI: 10.35313/irwns.v13i01.4296

Abstract

Persaingan antar perusahaan pada era globalisasi saat ini semakin meningkat dan tidak dapat dihindari. Agar dapat mempertahankan posisinya di pasar, maka perusahaan perlu menghasilkan barang yang berkualitas tinggi dengan harga yang dapat bersaing, yang dapat berdampak pada meningkatnya penjualan. Untuk memproduksi barang yang berkualitas tinggi dengan harga yang bersaing maka perusahaan perlu melakukan pengendalian terhadap biaya kualitas dan biaya produksi yang dikeluarkan perusahaan. Dalam lima tahun terakhir, penjualan produk pada PT. XYZ cenderung mengalami penurunan. Oleh karena itu, penelitian ini bertujuan untuk menguji pengaruh biaya kualitas dan biaya produksi terhadap penjualan pada PT. XYZ baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan bantuan software Statistical Package for Social Sciences (SPSS) versi 26. Hasil dari penelitian ini mengungkapkan bahwa secara parsial biaya kualitas dan biaya produksi berpengaruh positif dan signifikan terhadap penjualan. Sedangkan hasil uji simultan menunjukkan bahwa biaya kualitas dan biaya produksi berpengaruh positif dan signifikan terhadap penjualan.
Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Bandung Barat Raudhatul, Azmi; Farouq Ishak, Jouzar
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5201

Abstract

This paper aims to examine three competencies (i.e., HR competence, SPIP implementation, and SIPD implementation) in Bandung Barat Regency towards the quality of Local Government financial reports. Data were collected from 90 respondents from human resources in Bandung Barat Regency, Indonesia. Multiple linear regression analysis was employed to evaluate HR proficiency, SPIP implementation, SIPD implementation, and the quality of Local Government financial reports. The significance of this study lies in its potential to influence the auditor's evaluation of the financial statements of regional governments by enhancing the competence of the apparatus, internal control systems, and development factors of local government information systems for the local government of Bandung Barat Regency. The sole signal in the Bandung Barat Regency was the focus of this investigation, which has the drawback that the results of a comparable study on another study object can provide different results. Nonetheless, several areas were identified that the local government can explore to enhance credibility and the auditor's perspective. Keywords: HR Competence, SPIP Implementation, SPID Implementation, Quality of Local Government Financial Reports
Co-Authors Adnia Nurhayati Afriady, Arif Alghaviqi, Muhammad Wafqi Aufa Amaldia Sonnya Budiarto Amelia Ramadayanti Amelia Rizky Alamanda Arianto Wisnu Prabowo Arief, Khozin Arry Irawan Arry Irawan, Arry Arwan Gunawan Claudia Mutiara Mina Azzahra Dahtiah, Neneng Darya Setia Nugraha Dian Imanina Burhany Dian Novianti Diandra Oliviani Almandita Dina Aprilianti Dzakiyyah, Farah Endah Dwi Kusumastuti, Endah Dwi Fitri Amaliyah Furi Fatwa Dini Ghinaa Khoirunnisa Gina Siti Nur Afiah Hasbi Assidiki Mauluddi Hastuti Hastuti Hilmy Rizal Hidayat Ilham Zharfan Satrya Karnawati, Hennidah Kholifah Fil Ardhi Kholifah, Nabillah Nur Khozin Arief Kristianingsih Lili Indrawati Marwansyah Mia Rosmiati Mia Sukmawati Mochamad Umar Mai Mulyandani, Vina citra Nabila, Raihani Putri Nana Marliyana Novi Nurbaeti Nugraha, Arie Apriadi Nurul Hasanah Purwihartuti, Koernia Putra, Sugih Sutrisno R.Wendi Rusmawan Kusumah Rahma Nazila Muhammad Ranti Fitriani Fauziah Raras Santiadin Raudhatul, Azmi Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rika Septi Rahmawati Rina Nurmalina Rizka Amanda Rizki Fatah Maulana Rospita Sari, Cici Rovishany, Nabila Daffa Sakti, Tamaarine Ayunillah Afraaniti Salsa Meysa Kandela Sarah, Ira Siti Sembiring, Etti Ernita Siti Nur Anisya Siti Nuranisa Sitorus, Sifra Christalia Rustiana Sudjana Sudradjat Sudradjat Sudradjat Sudradjat Sudrajat Sulistia Suwondo Supriatna, Iyeh Tanti Hafni Arifah Mustofa Tatik Sarinawati Tiafahmi Angestiwi Tripuspitorini, Fifi Afiyanti Utari, Sherina Putri Vera Amelia Vera Amelia Vita Alifah Maulina Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti