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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi STIE Muhammadiyah Palopo JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Account : Jurnal Akuntansi, Keuangan dan Perbankan Akuntansi : Jurnal Akuntansi Integratif Akubis: Jurnal Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesian Journal of Law and Economics Review Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Apssai Accounting Review (ApAR) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Masyarakat Akademisi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ilmiah Ekonomi dan Manajemen
Azmiyanti, Rizdina
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Financial Management and Investment Management For Shipping School Cadets Sukiswo, Helmy; Widodo, Ulfa Puspa; Azmiyanti, Rizdina
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i1.866

Abstract

Financial management and investment management are very important aspects in the life of shipping school cadets who aim to become professionals in the maritime industry. This article discusses dedication efforts aimed at providing them with a practical understanding of wise financial management and smart investment management. Through a practical approach and relevant case studies, this article seeks to equip them with strong financial skills to plan for a financially stable future, while encouraging awareness of the importance of financial education among shipping schools and other maritime educational institutions.
Knowledge of Financial Instruments and Financial Management for Sailing School Cadets Widodo, Ulfa Puspa Wanti; Sukiswo, Wahyu Helmy Dimayanti; Azmiyanti, Rizdina; Mahmud, Amir; Saputra, Nanda Wahyu
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4170

Abstract

Indonesia, as the largest maritime country in the world, is currently racing to increase maritime transportation capacity, thereby creating quite a lot of job opportunities in the shipping sector. The seafaring profession with fantastic salaries attracts people who want their financial levels to be guaranteed. Problems often faced by seafarers include high levels of consumerism and a high lifestyle which can cause seafarers to experience poverty at the end of their productive years. This research aims to determine the extent of cadets' understanding of financial instruments and financial management, as well as to provide them with awareness of the importance of financial management. The dimensions used are financial literacy, financial attitudes, and financial management. This research used a sample of 33 cadets at the Bhakti Samudera Surabaya Shipping Vocational School and the data was analyzed using a descriptive qualitative approach. The research results concluded that the cadets had good financial literacy, were able to make planned financial decisions, and had sufficient financial management skills. Cadets have an awareness of financial planning and management, including in the form of investments in fixed assets and savings funds. Cadets can record their income and expenses so that financial management can be carried out optimally.
ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA PT ABC OLEH KAP BUNTARAN & LISAWATI Pramesti, Sri Dilla; Azmiyanti, Rizdina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.475

Abstract

Audit of cash and cash equivalents is a procedure used to examine the fairness of the presentation of cash and cash equivalents balances in the company's financial statements. This study aims to determine whether the audit procedures carried out by KAP Buntaran & Lisawati at PT ABC are in accordance with generally accepted standard audit procedures for cash and cash equivalents. The research method used is descriptive qualitative research method by presenting conclusions or results from the data collected based on a theoretical concept. The results showed the procedures carried out by KAP Buntaran & Lisawati auditors during the examination of cash and cash equivalents at PT ABC. The conclusion of this study is that the inspection procedures for cash and cash equivalents carried out by KAP Buntaran & Lisawati auditors are in accordance with generally accepted procedural standards, so that auditors are expected to be able to detect material misstatements during the audit of PT ABC
Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University Suhartini, Dwi; Putri, Sofie Yunida; Azmiyanti, Rizdina
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.38085

Abstract

Objective This study examines the impact of professional commitment and Machiavellian traits on whistleblowing intentions among accounting students in A-accredited universities in Surabaya, Indonesia.Design/methodology Using non-probability quota sampling, 150 questionnaires were collected through Google Forms. Data analysis employed multiple linear regression and independent sample t-tests.Results Results show that professional commitment and Machiavellian traits significantly influence students whistleblowing intentions. No significant differences between public and private university students regarding these factors were found. The study reveals high levels of professional commitment and Machiavellian traits among accounting students, emphasizing the need for business ethics education to promote integrity in the accounting profession. Universities should implement strategies to control Machiavellian traits through incentives and punishments for addressing campus fraud. The research highlights the importance of ethics education in strengthening resolve against corruption and ethical violations in accounting.Research limitations/implications Limitations include potential variations in reporting intentions upon entering the workforce due to factors like reporting costs and employment opportunities.NoveltyThe studys conclusions relate only to new graduates, and non-probability sampling means results cannot be generalized to all situations or applied to individuals with substantial work experience.
Penerapan Prosedur Stock Opname Persediaan Perusahaan Dagang oleh KAP Buntaran dan Lisawati Manullang, Stephanie Melizcha; Azmiyanti, Rizdina
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.423

Abstract

Stock opname merupakan salah satu prosedur yang dilakukan untuk mengaudit akun persediaan, dengan melakukan stock opname tim audit akan mengetahui keakuratan pencatatan jenis dan jumlah persediaan yang dimiliki oleh perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan prosedur stock opname yang dilakukan auditor KAP Buntaran dan Lisawati terhadap persediaan perusahaan dagang dan kesesuaiannya dengan standar prosedur yang berlaku. Metode penelitian yang digunakan adalah metode kualitatif yang datanya didapat dari hasil observasi dan wawancara yang dilakukan, serta dokumentasi yang diperoleh. Hasil penelitian ini menunjukkan bahwa prosedur stock opname yang dilakukan terhadap persediaan perusahaan dagang sudah berjalan dengan baik dan sudah sesuai dengan standar pedoman yang berlaku sehingga auditor dapat melakukan pemeriksaan secara efektif dan memastikan keakuratan data persediaan perusahaan.
Analisa Perwujudan PSAP No.7 Akuntansi Aset Tetap pada PTN X Kota Surabaya Ramadhani, Sabina Fitri; Azmiyanti, Rizdina
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1087

Abstract

The aim of this study is to evaluate the implementation of PSAP No.7 regarding the accounting treatment of fixed assets at PTN.X Surabaya. This research applies qualitative techniques, where interviews are carried out and inventory reports are carried out. The research output shows that the measurement and recognition of fixed assets at PTN.X is in line with PSAP No.07. This can be seen from the fixed assets owned by PTN.X, such as land, tools and machines, which have a useful life of 12 months. The costs of acquiring assets at PTN.X can be calculated reliably and supported by authentic evidence that the buildings and structures are the official property of PTN.X through a descriptive approach.
Evaluasi Prosedur Audit atas Persediaan Obat-Obatan pada Rumah Sakit X Oleh Kantor Akuntan Publik ZYX Azmiyanti, Rizdina; Putra, Nieto
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i10.2589

Abstract

Inventory of medicines in hospitals is an important and significant asset. The inventory of medicines must be adjusted to meet the substantial treatment needs of the hospital, as inadequate pharmacy efficiency can prevent healthcare services in the hospital. The inventory of medicines in hospitals hold significant importance as it impacts the quality of service delivery. Therefore, auditors perform inventory audit procedures to verify that the inventory reported in the financial statements is consistent and accurate with the actual conditions in the field. The purpose of this research is to evaluate the performance of auditors in auditing financial statements, especially focusing on inventory accounts. The method used is a qualitative descriptive method with primary data sources from interviews with auditors at the Public Accounting Firm (KAP). Advices for auditors at KAP ZYX are improving their skills and knowledge regarding the audit process or the latest regulations through training and experience that can increase their insight.
Analisis Implementasi Pengendalian Internal terhadap Pengelolaan Kas Pada UMKM Teko Teh Rista, Raharka Prismadifa; Azmiyanti, Rizdina
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.17816

Abstract

The purpose of this study was to determine the internal control of cash management at UMKM Teko Teh. This research method used is qualitative research with data collection techniques using interviews, observations, and documentation of primary and secondary data. The results showed that UMKM Teko Teh has had adequate management of cash receipts and disbursements, but there are still shortcomings because there is no separation of the sales function from cash receipts and there is no financial recording with good journaling. The internal controls applied are still general and quite consistent, it's just that there are risks from employee negligence and recording financial statements that are not in accordance with theory. The solution that can be applied is to develop a more optimal digitization method by adding the Qris payment method and be balanced with financial literacy by the owner.
Mekanisme Corporate Governance dan Pengungkapan Informasi Covid-19 Azmiyanti, Rizdina; Fahriza, Taris Anggie; Sabrina, Marthaza; Widoretno, Astrini Aning
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p33-47

Abstract

This study aims to examine the effect of independent commissioners, size of directors, and gender diversity of directors on disclosure of COVID-19 information. The population of this study are banking companies listed on the Indonesia Stock Exchange totaling 46 companies. Sampling used a purposive sampling method with criteria, namely banking companies that publish annual reports in 2020-2021 which contain the data needed by researchers, so that those selected as samples were 39 companies. The method used in analyzing the data is multiple linear regression. The results of the study show that independent commissioners have a significant positive effect on disclosing covid-19 information, while the size of directors and the gender diversity of directors have no effect on disclosing covid-19 information. Independent commissioners, size of directors, and gender diversity of directors simultaneously have a significant effect on disclosure of COVID-19 information. The research proves that directors tend tnot to disclose risky information for company.
DETERMINAN AUDIT REPORT LAG PADA PERUSAHAAN CONSUMER CYCLICALS DI BURSA EFEK INDONESIA TAHUN 2022-2023 Fitri, Dita Anggia Lailatul; Azmiyanti, Rizdina
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2370

Abstract

ABSTRAKMeningkatnya jumlah perusahaan yang mengalami audit report lag disetiap tahunnya dan Standar Audit (SA) 701 terkait key audit matters yang diterapkan di Indonesia pada 1 Januari 2022 mendorong untuk diteliti lebih lanjut. Penelitian ini dilakukan untuk mengetahui apakah key audit matters, opini audit, audit fee, dan reputasi Kantor Akuntan Publik (KAP) berkontribusi pada audit report lag. Laporan tahunan dan laporan auditan digunakan sebagai sumber penelitian utama. Perusahaan di sektor consumer cyclicals yang tercatat di Bursa Efek Indonesia tahun 2022-2023 menjadi populasi penelitian. Sampel penelitian diperoleh sebesar 75 perusahaan berdasarkan metode purposive sampling dan menghasilkan 150 data yang diolah. Pendekatan Partial Least Square Structural Equation Modelling (PLS-SEM) digunakan dalam penelitian ini, yang memberikan hasil bahwa key audit matters dan reputasi KAP tidak memengaruhi audit report lag, sedangkan opini audit dan audit fee dapat memengaruhi audit report lag. Penelitian ini secara teoritis dapat memperkaya literatur akademik terkait aspek apa saja yang memengaruhi audit report lag dan secara praktis memberikan wawasan bagi auditor dan regulator untuk mengevaluasi kembali atas peran key audit matters dalam laporan auditan.Kata kunci: Audit Report Lag, Key Audit Matters, Opini Audit, Audit Fee, Reputasi KAP.ABSTRAKThe increasing number of companies that experience audit report lag every year and Auditing Standard 701 related to key audit matters implemented in Indonesia on January 1, 2022 encourage further research. This study was conducted to determine whether key audit matters, audit opinion, audit fees, and reputation of the public accounting firm contribute to audit report lag. Annual reports and audited reports are used as the main research sources. Companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange in 2022-2023 became the research population. The research sample was obtained as many as 75 companies based on the purposive sampling method and resulted in 150 processed data. The Partial Least Square Structural Equation Modeling (PLS-SEM) approach is used in this study, which provides results that key audit matters and reputation of the public accounting firm do not affect audit report lag, while audit opinion and audit fees can affect audit report lag. Theoretically, this study can enrich the academic literature regarding what aspects affect audit report lag and practically provide insight for auditors and regulators to re-evaluate the role of key audit matters in audited reports.Keywords: Audit Report Lag, Key Audit Matters, Audit Opinion, Audit Fee, Reputation of the Public Accounting Firm
Co-Authors Amir Mahmud Arifah, Aliya Murthi Budiwitjaksono, Gideon Setyo Da Costa, Andreas Neill Dewi, Annisa Nathania Dwi Suhartini Erna Sulistyowati Fahriza, Taris Anggie Fitri, Dita Anggia Lailatul Manullang, Stephanie Melizcha Muth’iya, Rahmika Syafira Ningtyas, Fatmala Yulia Putri Utami Nurcahya, Devi Pramesti, Sri Dilla Putra, Nieto Ramadhani, Sabina Fitri Rista, Raharka Prismadifa Sabrina, Marthaza Saputra, Nanda Wahyu Sofie Yunida Putri Sukiswo, Helmy Sukiswo, Wahyu Helmy Dimayanti Ulfa Puspa Wanti Widodo Widodo, Ulfa Puspa Widoretno, Astrini Aning Yunida Putri, Sofie Zain, Ahmad Zaky Zaisabilla, Clarissa Dyah