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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gema Wiralodra Jurnal Ilmiah Edunomika (JIE) Jurnal Abdimas Bina Bangsa
Yusuf, Paulus Sugianto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of profitability, solvency, audit committee, and audit quality on audit delay Amalia, Rizka; Yusuf, Paulus Sugianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2822

Abstract

Based on the Financial Services Authority (OJK) No. 20/POJK.04/2016, Go Public companies listed on the Indonesia Stock Exchange (IDX) must submit annual financial reports that have been audited by independent auditors by the end of the fourth month within 120 days after the closing year ends. Therefore, the auditor needs sufficient time to gather evidence that can support them opinion. This study aims to obtain empirical evidence regarding the effect of profitability, solvency, audit committee, and audit quality on audit delay. The sample used in this study were 24 Property and Real Estate companies listed on the IDX as well as primary data (survey) at Public Accounting Firms taken in the attachments of journals and theses during the 2015-2019 period. The hypothesis test used is a multiple linear regression analysis with software eviews 12 version. The results of the study show that profitability (X1) and audit quality (X4) had a negative effect, solvency (X2) had a positive effect and the audit committee (X3) did not effect audit delay (Y). There is a significant increase in the average value every year.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA UNTUK UMKM DESA CANGKUANG, KECAMATAN LELES, KABUPATEN GARUT, JAWA BARAT Apriliana, Tria; Agustina, Ingrid Larasati; Susiani, Rini; Yusuf, Paulus Sugianto; Ilyas, Supriyanto
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1494

Abstract

Widyatama University, in collaboration with Small and Medium Enterprises (MSMEs) and the Cangkuang Village Office, Leles District, Garut Regency, provided Training on Preparing Simple Financial Reports for the Cangkuang Village MSME Group to gain knowledge and skills so that they can provide direction and assistance to the MSME Group below the supervision of the Village Office. Suggestions and appropriate solutions will help solve the problems of recording transactions and financial reports faced by business people, who generally have low education and lack the understanding and ability to prepare financial reports.
The effect of transparency and accountability on the prevention of pension fund fraud: a case study of a BUMD in Jawa Barat Fadhilah, Fadya Noor; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.439

Abstract

Fraud prevention is all efforts made to deter potential perpetrators, narrow the space for movement, and identify activities that pose a fraud risk. This study examines the effect of transparency and accountability on preventing pension fund fraud. The variables in this study consist of transparency and accountability as independent variables and prevention of pension fund fraud as the dependent variable. The measurement scale used in this study is ordinal. The research method used is a survey method with a quantitative approach. The statistical tests used in this study are validity, reliability, normality test, multicollinearity, heteroscedasticity, coefficient of determination, ttest, and Ftest using the Statistical Product Service Solution (SPSS) application version 26. The results of this study indicate that partial transparency has a significant effect on preventing pension fund fraud, while accountability has no significant effect on preventing pension fund fraud. However, simultaneously transparency
The analysis of causality analysis of money supply (M2) and interest rate (BI Rate) in Indonesia: an empirical study in 1990-2021 Laksono, Roosaleh; Mulyawan, Ferry; Yusuf, Paulus Sugianto
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.572

Abstract

This research investigates the causal relationship between the Bank Indonesia (BI) Rate and the Money Supply (M2) in Indonesia, using annual time series data from 1990 to 2022. The study reveals that an increase in the Money Supply (M2) directly impacts the BI Rate, a policy instrument employed by Bank Indonesia to manage and curb inflation. Moreover, through the rigorous application of Granger Causality Tests, the research demonstrates that the relationship between the BI Rate and Money Supply (M2) is bidirectional. This bidirectional relationship implies that changes in the interest rate influence the money supply and vice versa. These findings provide valuable insights into monetary policy dynamics and its implications for the Indonesian economy.
PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN UNTUK MENCEGAH TINDAKAN KECURANGAN UMKM KOPI CIRENGOT Hardika, Andhika Ligar; Ilyas, Supriyanto; Yusuf, Paulus Sugianto; Susiani, Rini; Syafdinal, Syafdinal
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10731

Abstract

This study aims to find out how fraudulent acts can be detected and evaluated using internal control measures in the inventory cycle. This research was conducted using a descriptive method. Data collection techniques were carried out using a combination of observation, interviews and literature studies. Data processing is done by analyzing the results of interviews related to the area and comparing them with the results of observations. The results of the study show that internal control is very effective in preventing and detecting fraud in the inventory cycle at MSMEs Cirengot Coffee. The risk of fraud can be handled and prevented adequately. Implementation of controls such as increasing physical supervision, separation of functions and authority, strict and written policies on the company can be a solution to prevent fraud in MSMEs Cirengot Coffee.
Co-Authors Agustina, Ingrid Larasati Fadhilah, Fadya Noor Hardika, Andhika Ligar Ilyas, Supriyanto Laksono, Roosaleh R. Ferry Mulyawan Rizka Amalia Susiani, Rini Syafdinal, Syafdinal Tria Apriliana, Tria