Article Per Year (5 Year)
p-Index From 2021 - 2026
0.888
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Achdian Anggreny Bangsawan
Universitas Muslim Indonesia
Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan Achdian Anggreny Bangsawan; Ahmad Abbas
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1481

Abstract

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion.
Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia Achdian Anggreny Bangsawan; Ahmad Abbas
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1710

Abstract

This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified through weaknesses in the accounting and reporting system, the control system of the implementation of revenue and expenditure budget, and the internal control structure, have negative effects on the audit opinion of financial statements. The higher the weaknesses found in the internal control system, the more difficult the local governments to obtain unqualified opinion
Penilaian Kinerja Keuangan melalui Laporan Arus Kas PT Kimia Farma tbk Periode 2019-2021 Nurfadilah Fajri; Asriani Junaid; Achdian Anggreny Bangsawan
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v5i1.11595

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan perusahaan PT. Kimia Farma TBK yang dinilai dengan menggunakan analisis arus kas dalam bentuk rasio. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan mengumpulkan data sekunder. Data yang digunakan dalam penelitian ini adalah laporan Keuangan PT. Kimia Farma TBK selama 3 tahun berturut-turut dari tahun 2019-2021. Menggunakan rasio Rasio Arus Kas Operasi (AKO), Rasio Cakupan Kas terhadap Bunga (CKB), Rasio Pengeluaran Modal (PM), Rasio Total Hutang (TH), Rasio Cakupan Kas terhadap Hutang Lancar (CKHL), Arus Dana (CAD) dan Rasio Kecukupan Arus Kas (KAK). Hasil penelitian ini menunjukkan bahwa rasio arus kas operasi, rasio kas terhadap hutang lancar, rasio total hutang, rasio kecukupan arus kas menunjukkan hasil dibawah 1 artinya belum mencukupi standar dan tidak mampu memenuhi kewajibannya. Rasio pengeluaran modal, cakupan kas terhadap hutang lancar, rasio cakupan kas terhadap bunga dan rasio cakupan kas terhadap bunga berfluktuasi.
Co-Authors Ahmad Abbas Fifi Nurafifah Ibrahim Junaid, Asriani Nurfadilah Fajri