Articles
<![CDATA[Analisis Kepatuhan dan Akuntabilitas atas Laporan Penerimaan dan Pengeluaran Dana Kampanye pada Partai Politik X 2024 ]]>
<![CDATA[Amurwatpraja, Muhammad Sigro]]>;
<![CDATA[Rizdina Azmiyanti]]>
<![CDATA[ JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3 (2024): September ]]>
Publisher : <![CDATA[CV. KAMPUSA AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jemba.v1i3.433
<![CDATA[Pemilihan umum adalah landasan demokrasi, memungkinkan publik untuk memilih perwakilan mereka. Transparansi dan akuntabilitas dalam proses pemilihan sangat penting untuk mempertahankan kepercayaan publik. Elemen kunci adalah pengelolaan dan pelaporan dana kampanye oleh partai politik. Pengelolaan dana yang tidak transparan dapat menyebabkan korupsi, penyalahgunaan kekuasaan, dan berkurangnya kepercayaan publik. Untuk memastikan penggunaan dana kampanye yang transparan dan akuntabel, pemerintah dan badan pemilihan seperti Komisi Pemilihan Umum (KPU) dan Badan Pengawas Pemilu (Bawaslu) telah menetapkan berbagai aturan dan mekanisme audit. Audit dana kampanye bertujuan untuk memverifikasi bahwa laporan keuangan dari partai politik secara akurat mencerminkan penggunaan dana yang sebenarnya. Kepatuhan terhadap aturan ini menunjukkan integritas dan transparansi partai politik. Dengan menggunakan pendekatan deskriptif kualitatif, studi ini memberikan gambaran mendalam tentang kepatuhan partai politik. Data dari wawancara, observasi, dan dokumentasi dianalisis untuk memberikan wawasan tentang praktik audit dana kampanye di Indonesia. Temuan ini bertujuan untuk merekomendasikan perbaikan dalam transparansi dan akuntabilitas pengelolaan dana kampanye, memperkuat kepercayaan publik dalam proses pemilihan umum.]]>
<![CDATA[ANALISIS PROSEDUR AUDIT KAS DAN SETARA KAS PADA PT ABC OLEH KAP BUNTARAN & LISAWATI ]]>
<![CDATA[Pramesti, Sri Dilla]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i1.475
<![CDATA[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]]>
<![CDATA[The Influence Of Audit Fee And Competency On Audit Quality Moderated By Professionalism At Kaps In Indonesia ]]>
<![CDATA[Rani Chrisna Putri]]>;
<![CDATA[Rida Perwita Sari]]>;
<![CDATA[Rizdina Azmiyanti]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i4.6533
<![CDATA[This research aims to examine and analyze the influence of audit fee and competency on audit quality which is moderated by professionalism at KAP in Indonesia. The type of research applied in this research is a quantitative approach. The selected population was all auditors who worked at KAPs in Indonesia and were registered in the 2023 IAPI Directory. The sample was selected using convenience sampling techniques and obtained 97 respondents. This research uses WarpPLS 8.0 software as a data analysis tool. The research results show that audit fee and competency can influence audit quality at Indonesian KAP. Professionalism can also strengthen the influence of audit fee on audit quality, but cannot moderate the influence of competency on audit quality at KAPs in Indonesia.]]>
<![CDATA[Knowledge of Financial Instruments and Financial Management for Sailing School Cadets ]]>
<![CDATA[Ulfa Puspa Wanti Widodo]]>;
<![CDATA[Wahyu Helmy Dimayanti Sukiswo]]>;
<![CDATA[Rizdina Azmiyanti]]>;
<![CDATA[Amir Mahmud]]>;
<![CDATA[Nanda Wahyu Saputra]]>
<![CDATA[ Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2024.4170
<![CDATA[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.]]>
<![CDATA[Professional Commitment and Machiavellian Personality on Whistleblowing Intentions ]]>
<![CDATA[Dwi Suhartini]]>;
<![CDATA[Rizdina Azmiyanti]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022 ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/nstp.2023.3393
<![CDATA[This study was conducted to find out how the response of an individual when there is fraud in their environment. The research method used is a literature review; a search will be carried out regarding what responses are carried out when fraud occurs and if there is any intention to disclose the fraud (whistleblowing intentions). Then, find out what factors influence Whistleblowing Intentions. Using the Google Scholars search engine, the keywords used are “professional commitment on fraud”, “whistleblowing intention”, and “machiavellian”. Based on these keywords, this study will be reviewed about five articles. The research results show that an individual aware of fraud will not quickly or voluntarily disclose the fraud. Several factors influence individuals to voluntarily disclose fraud, one of which is the existence of a high professional commitment to their work. In addition, other factors exist in humans, known as Machiavellian traits. Individuals who have Machiavellian traits will instinctively prioritize their interests so that if the disclosure of fraud provides benefits for them, they will not hesitate to disclose it and vice versa. In further research, it may be possible to find out what other factors can influence a person not to hesitate to disclose fraud (whistleblowing) in the surrounding environment.]]>
<![CDATA[Ethical Dilemmas: Unveiling Accounting Students' Whistleblowing Intentions in Indonesian University ]]>
<![CDATA[Suhartini, Dwi]]>;
<![CDATA[Putri, Sofie Yunida]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024 ]]>
Publisher : <![CDATA[Universitas Syiah Kuala ]]>
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DOI: 10.24815/jaroe.v7i3.38085
<![CDATA[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.]]>
<![CDATA[Penerapan Prosedur Audit Atas Piutang Usaha di Kantor Akuntan Publik Djoko, Sidik, Indra, dan Rekan (KAP DSI) ]]>
<![CDATA[Muhammad Syauqi]]>;
<![CDATA[Rizdina Azmiyanti]]>
<![CDATA[ AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya ]]>
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DOI: 10.30640/akuntansi45.v5i2.3437
<![CDATA[This research aims to find out a general description of the receivables audit procedures at KAP DSI starting from the planning stage, inspection stage and audit reporting stage carried out by KAP DSI. The main problem that is the focus of this research is knowing how audit procedures are carried out by a public accounting firm, especially in the accounts receivable section. The data collection strategy used included secondary data collection through library study techniques and participant-observational studies. The method used in this research was descriptive-qualitative. It is hoped that the results of this research can increase understanding regarding the implementation of the accounts receivable audit process at the Djoko, Sidik and Indra Public Accounting Firm.]]>
<![CDATA[Penerapan Prosedur Stock Opname Persediaan Perusahaan Dagang oleh KAP Buntaran dan Lisawati ]]>
<![CDATA[Manullang, Stephanie Melizcha]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang ]]>
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DOI: 10.36908/jimpa.v4i2.423
<![CDATA[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.]]>
<![CDATA[Analisa Perwujudan PSAP No.7 Akuntansi Aset Tetap pada PTN X Kota Surabaya ]]>
<![CDATA[Ramadhani, Sabina Fitri]]>;
<![CDATA[Azmiyanti, Rizdina]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v5i1.1087
<![CDATA[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.]]>
<![CDATA[Evaluasi Prosedur Audit atas Persediaan Obat-Obatan pada Rumah Sakit X Oleh Kantor Akuntan Publik ZYX ]]>
<![CDATA[Azmiyanti, Rizdina]]>;
<![CDATA[Putra, Nieto]]>
<![CDATA[ JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM) ]]>
Publisher : <![CDATA[CV. KAMPUS AKADEMIK PUBLISING ]]>
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DOI: 10.61722/jiem.v2i10.2589
<![CDATA[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.]]>
