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All Journal Trikonomika: Jurnal Ekonomi Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy
Justinia Castellani
Fakultas Ekonomi, Universitas Pasundan, Bandung
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing

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Kompetensi dan Independensi Auditor Pengaruhnya pada Kualitas Audit Castellani, Justinia
Jurnal Trikonomika Vol 7, No 2 (2008): Edisi Desember 2008
Publisher : Jurnal Trikonomika

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Abstract

This research purpose to prove the hypotesis that auditor’s competence and independence influence the quality audit. This descriptive and verifikatif research give description above variables which investigated, involved 51 auditors that working settled in Public Accountant Firm in Bandung, in May 2007 and have three years minimum experience, as respondents. Using likert scale as an instrument for measure auditor’s perceptions about the competence and independence that influence audit quality. Hypothesis analysis method was tested used path analysis. The result of the analysis, showed empirical testimony that auditor’s competence and independence significantly influence audit quality, according to auditor’s perceptions. The independence extended more dominant influence (49%) than competence (28%), while the rest (23%) decided by another factor that doesn’t detect in this research. Auditor with good knowledge, experience and follow technical training having ability more good to find insincerity or mistake in client financial statement, so that can yield qualified audited process and financial report.
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PENGADAAN BARANG DAN JASA Nur Ainun, Mia; Castellani, Justinia
Brainy: Jurnal Riset Mahasiswa Vol 5 No 1 (2024): Jurnal Riset Ekonomi dan Bisnis Mahasiswa Edisi Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/brainy.v5i1.99

Abstract

This research aims to determine the effect of implementing Internal Control on Fraud Prevention in the Procurement of Goods and Services at Telkom Corporate University, which is one of the Units at PT Telkom Indonesia. This Research was conducted on 60 people implementing goods and services procurement activities at Telkom Corporate University. The research was carried out using quantitative methods with a descriptive and verification approach using survey methods. Research data from the results of distributing questionnaires is in the form of ordinal data which is then transformed into interval data using the Method of Successive Interval (MSI). The analysis technique used in this research by verification analysis in the form of correlation coefficient analysis, simple liner regression test, coefficient of determination analysis and hypothesis test (t- test). The results of the research show that the implementation of Internal Control positive and significant has effect on Fraud Prevention in the Procurement of Goods and Services at Telkom Corporate University by 43.6% and 56,3% by other factors.
Upaya Meningkatan Kemampuan Penyusunan Laporan Keuangan Sederana Bagi Usaha Mikro Kecil dan Menengah (UMKM) Minaryanti, Annisa Adha; Ratifah, Ifa; Castellani, Justinia; Tonthawi, Anne; Landarica, Bingky Aresia
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14161

Abstract

Pencatatan keuangan atau akuntansi harus sesuai dengan setiap transaksi yang terjadi dan berdasarkan standar akuntansi yang berlaku. Standar akuntansi mempunyai perlakuan akuntansi mulai pengakuan, pengukuran, penyajian maupun pengungkapan, dan tentunya dapat menjadi dasar untuk menyusun laporan keuangan yang andal. Namun dalam pelaksanaanya, pembukuan tersebut merupakan hal yang sulit bagi pengusaha UMKM karena keterbatasan pengetahuan terhadap ilmu akuntansi, rumitnya proses akutansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi pengusaha UMKM. Fenomena seperti ini tentunya sering ditemukan pada UMKM, karena belum adanya kesadaran dari para pelaku UMKM tentang pentingnya pencatatan akuntansi pada usahanya, untuk menumbuhkan kesadaran tersebut maka diadakan pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM. Adapun metode yang digunakan dalam pelatihan penyusunan pelaporan keuangan sederhana bagi para UMKM, antara lain diadakannya pendampingan pelatihan penyusunan keuangan sederhana. Pada tahap ini peserta diberikan penjelasan bagaimana cara menghitung dan membuat laporan mengenai Laporan Penerimaan Kas, Laporan Pengeluaran Kas, Menentukan Laba Rugi, dan menghitung Persediann Barang. Dengan adanya pelatihan ini, diharapkan agar para peserta pelatihan dapat membuat laporan pembukuan akuntansi sederhana secara konsisten.
Co-Authors Annisa Adha Minaryanti Ifa Ratifah Landarica, Bingky Aresia Nur Ainun, Mia Tonthawi, Anne