Article Per Year (5 Year)
p-Index From 2021 - 2026
2.083
P-Index
This Author published in this journals
All Journal Jurnal RAK (Riset Akuntansi Keuangan) PRIVE: Jurnal Riset Akuntansi dan Keuangan Warmadewa Economic Development Journal (WEDJ) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING RANDANG TANA - Jurnal Pengabdian Masyarakat Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Multidisiplin Madani (MUDIMA) UBMJ (UPY Business and Management Journal) Jurnal Fairness Journal of Accounting and Financial Issue Qualitative Research of Business and Social Sciences
Zidni Husnia Fachrunnisa
Fakultas Bisnis, Program Studi Akutansi, Universitas PGRI Yogyakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Prosedur Audit Konfirmasi Bank untuk Menguji Asersi Keberadaan, Keterjadian, dan Akurasi atas Kas di Bank PT NAS oleh KAP KPS Nilam Dhawi Nariswari; Yusrina Alyani Tamimi; Kristanti Kristanti; Zidni Husnia Fachrunnisa
Warmadewa Economic Development Journal (WEDJ) Vol. 8 No. 2 (2025): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.8.2.2025.108-117

Abstract

This study aims to explain the bank confirmation audit procedures in testing assertions regarding the existence, occurrence, and accuracy of cash at bank accounts at PT NAS conducted by KAP Kanaka Puradiredja Suhartono. These assertions play a role in proving and ensuring that cash balances actually exist, that legitimate transactions have occurred, and that the balances in the financial statements have been recorded appropriately. The method used in this research is a descriptive qualitative approach with comparative analysis techniques, which will compare the implementation of bank confirmation procedures in the field with Auditing Standard 505 regarding External Confirmation. The data collection techniques used are participatory observation, documentation, and literature study. Based on the audit process carried out, there was a delay in receiving a reply to the confirmation letter from one of the banks, but no difference was found between the cash balance in the bank and the balance of PT NAS's financial statements. The results of this study indicate that the bank confirmation procedure for the cash in bank account of PT NAS can prove assertions regarding its existence, occurrence and accuracy.
Value chain and government support in generating innovation in the creative industry in Yogyakarta Zidni Husnia Fachrunnisa; Rahandhika Ivan Adyaksana; Siti Afidatul Khotijah
Qualitative Research of Business and Social Sciences Vol. 3 No. 2 (2026): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v3i2.9416

Abstract

Today, the innovation process is decentralized across a company's value chain and involves various actors. This study focuses on how the value chain enhances innovation and the government's impact on innovation in the creative industry in Yogyakarta. The research method used was qualitative research with data collection through interviews. The population in this study was the creative industry in the Special Region of Yogyakarta, with 13 creative industry actors from various business sectors serving as samples. The results show that each stage of the value chain—creation, production, distribution, and commercialization—can generate innovation for the creative industry, and government support at each stage of the value chain can encourage the creative industry to innovate. As a result, innovation in the creative industry can be increased by optimizing activities at each value chain and with government support. Suggestions for future research include expanding the sample, particularly to sectors not yet examined in this study, to obtain more comprehensive results.
Co-Authors Afri Ovita Anandita Zulia Putri Baniady Gennody Pronosokodewo Budiarto, Dekeng Setyo Dwi Wastuti Euys Ayu Nazarilah Farhan, Fikri Kristanti Kristanti Lulu Amalia Nusron Muhammad Arif Nur Hidayat Mustaghfiroh Nilam Dhawi Nariswari Nugraeni Putrie Windarti Pramudiati, Ningrum Rahandhika Ivan Adyaksana Ratna Purnama Sari Siti Afidatul Khotijah Siti Afidatul Khotijah Vivi Artiningtyas Windi Nasianti Yusrina Alyani Tamimi