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All Journal JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis Journal of Innovation in Business and Economics
Muhammad Achsin
Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENGALAMAN KERJA, INDEPENDENSI, INTEGRITAS, OBYEKTIVITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT Wardhani, Veby Kusuma; Triyuwono, Iwan; Achsin, Muhammad
Journal of Innovation in Business and Economics Vol 5, No 1 (2014)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.598 KB) | DOI: 10.22219/jibe.v5i1.2258

Abstract

This study is specifically to evaluate the effect of work experience, independence, integrity, objectivity and competence toward the audit quality. This study was conducted by distributing questionnaires to KAP in Malang. By counting related association division of KAP, the number of sample in this study was 63 respondents who definitely worked in 7 KAP. This research is a quantitative study.  The sample was chosen by using purposive sampling. The hypothesis test used multiple linear regressions in SPSS version 16. All variables in this study were measured using Likert Scale. The results shows that all independent variables have positive effect toward audit quality. The partial influence (T-test) showed that the variables of work experience, Independence, Integrity, Objectivity, Competence affect audit quality. In the other hands, the simultaneous effect is shown by the value of R2 from 75.2 %. It was shown by  work experience, independence, integrity, objectivity, and competence which affecting audit quality changing of 75.2% and the rest, 24.8 % in audit quality changing, is affected by other variables which is not investigated in this study
Makna Corporate Social Responsibility Bagi Manajemen Pabrik Gula PT Kebun Agung (Malang, Jawa Timur) Oktarizal, Muhamad Asrul; Triyuwono, Iwan; Achsin, Muhammad
Jurnal Aplikasi Manajemen Vol. 12 No. 1 (2014)
Publisher : Universitas Brawijaya, Indonesia

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Abstract

This research is a study at Sugar Factory of PT. Kebon Agung. The aim of this research is to find the meaning of Corporate Social Responsibility (CSR) for the management of Sugar Factory of PT. Kebon Agung. The research approach is qualitative approach with phenomenology research design. Phenomenology is used to find a meaning of a reality Generally. Researcher uses phenomenology to find the meaning of CSR for management Of Sugar Factory Of PT Kebon Agung . The data collection techniques done with interviews added some important documents and records. Key informants in this study are, Manager of Administration and Finance, Manufacturing Manager, Engineering Manager, Plant Manager, Head of Public Relations, and Commissioner. Finding of this research are CSR is defined as responsibility to the society, the environment, and the state. Responsibility to the society applied in the form of charitable activities, creating of job opportunities, and good cooperation with the sugar cane farmers. Environmental responsibility also applied by waste management, and using of compost in planting process of sugar cane. And the last is responsibility to the state is realized by participating in national development actively, one of realization is depress the price of sugar and increase the amount of sugar production.
POPULIST EFFECT IN USE OF ART TO MANIPULATE FINANCIAL STATEMENT IN MFIs Sholeh, Achmad Ridwan; Triyuwono, Iwan; Achsin, Muhammad
Profit: Jurnal Adminsitrasi Bisnis Vol. 12 No. 2 (2018): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.084 KB) | DOI: 10.21776/ub.profit.2018.012.02.1

Abstract

Creative accounting practices are shortcuts for every entity in order to achieves some special purposes. This study aimed to uncover the motives of creative accounting practices in MFIs (Self-Supporting Community Organization) Karapan Sapi. This study uses interpretive paradigm with a case study approach in order to know well the creative accounting practices that have taken place and ongoing. Based on the results of field research found that MFI Karapan Sapi do the creative accounting at UPK (Financial Management Unit). UPK is one of three units in the body of the MFI Karapan Sapi that focus in saving and loans. UPK do the creative accounting by rescheduling excessively the loan of KSM (group of creditor) in order to lower the cost of loss reserve account in income statement. Based on the field information, the motive of  creative accounting practices by UPK MFI Karapan Sapi, it showed that the UPK would like to save the allocation of loan that exist in government funding under the PNPM program and there is an indication that UPK want to pull up the image of MFI management. 
Co-Authors Iwan Triyuwono Muhamad Asrul Oktarizal Sholeh, Achmad Ridwan Veby Kusuma Wardhani, Veby Kusuma