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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Equilibrium Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JAB (Jurnal Akuntansi & Bisnis) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Jurnal Jendela Inovasi Daerah Jurnal Multidisiplin Madani (MUDIMA) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Sosial dan Abdimas Jurnal Akuntansi AKUNESA CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Manajemen dan Pemasaran Jasa Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Economics, Assets, and Evaluation
Yulida Army Nurcahya
Akuntansi, Universitas Tidar
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PROSEDUR REVIEW ATAS LAPORAN KEUANGAN AUDITAN DI KAP KKSP YOGYAKARTA Nova Kusumaningrum; Yulida Army Nurcahya
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1618

Abstract

This audited financial statement is one of the most important aspects for an auditor. This is important because an auditor is required to be able to present quality audited financial statements for clients. The objectives of this study are (1) to find out the history of KAP KKSP Yogyakarta; (2) to find out auditors in KAP KKSP Yogyakarta in presenting audited financial statements; and (3) to find out how to review audited financial report procedures at KAP KKSP Yogyakarta. The method used in this research is to use a descriptive method which is a research method to make a picture of a situation or event so that this method does not only hold simulations of the data available in the field. The results of this study are that conducting an audited financial statement review is very important to be carried out by an auditor because it can present a qualified audited financial report so as to maintain the engagement between the client and KAP KKSP Yogyakarta.
Pengaruh Manajemen Laba, Kompleksitas Operasi Perusahaan, Solvabilitas, dan Opini Audit Terhadap Audit Delay Pada Perusahaan Sektor Industri Barang Konsumsi di Indonesia Untuk Tahun 2017-2019 Umi Isnaeni; Yulida Army Nurcahya
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.789 KB) | DOI: 10.26740/akunesa.v10n1.p24-34

Abstract

This research purposes to observe the result of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions on Audit Delay by the object of research is consumer goods industry sector companies in Indonesia on 2017-2019. This research is include in category of explanatory research which will explain the level of each variable and conduct hypothesis testing to explain the correspondence among the variables in this research. The approachs research is quantitative approach as the data is numbers in the companys financial statements. This research population is Consumer Goods Industry Sector Companies in Indonesia registered on Indonesia Stock Exchange. While, number of samples is 30 corporations in consumer goods industry sector and nominated by purposive sampling technique. The category of data analysis used multiple linear regression analysis using SPSS 23.0 software for windows programs. The existence of substantial result on Audit Delay since the variables of Earnings Management, Complexity of Company Operations, Solvency, and Audit Opinions simultaneously be able to proven in this research. A substantial result is given to Earnings Management on Audit Delay. The Complexity of Company Operations has a substantial positive result on the Audit Delay variable. A substantial negative result is given to Solvency on Audit Delay variable. Meanwhile, Audit Opinions has no substantial result on Audit Delay.
PENANGAN KREDIT BERMASALAH PADA PT BPR BANK BCD MAGELANG DI MASA PANDEMI COVID-19 (TAHUN 2020-2021) Siti Anisatul Baiti; Endang Kartini Panggiarti; Yulida Army Nurcahya
Jendela Inovasi Daerah Vol 5 No 2 (2022): Agustus
Publisher : Badan Perencanaan Pembangunan Daerah Kota Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56354/jendelainovasi.v5i2.124

Abstract

Penelitian ini sangat penting untuk dilakukan karena sangat berguna bagi masyarakat dan masukan untuk pihak bank. Pada penelitian ini bertujuan untuk mengetahui bagaimana penanganan saat terjadi kredit bermasalah di masa pandemi Covid-19 di salah satu sektor keuangan, dengan melakukan studi kasus pada PT BPR Bank BCD Magelang. Dalam penelitian ini metode yang digunakan yaitu deskriptif kualitatif, dimana menggunakan data primer dari hasil penelitian lapangan dan data sekunder dari kepustakaan. Teknik pengumpulan yang dilakukan yaitu dengan observasi, wawancara, dokumentasi, dan studi pustaka. Teknik analisis yang digunakan dengan analisis induktif melalui analisa deskriptif kualitatif yakni dengan tahapan reduksi data, penyajian data, dan kesimpulan. Hasil dari penelitian tersebut bahwa kredit bermasalah terjadi karena dua faktor yaitu faktor internal dan juga faktor eksternal. Penanganan yang dilakukan oleh pihak bank yaitu dengan pembinaan debitur melalui kunjungan langsung, jika masih mengalami kesulitan membayar maka dengan cara restrukturisasi. Namun jika kedua cara tersebut sudah tidak mampu digunakan lagi dan karakter dari debitur memang kurang baik, maka akan dilakukan pembinasaan yaitu dengan cara harus melunasi atau pindah bank lain atau dieksekusi.
Strategi Baru Auditor Sebagai Cara Mempertahankan Kualitas Audit di Masa Pandemi Covid-19 Novi Mettasari Marliana; Yulida Army Nurcahya
Jurnal Akuntansi Vol 11 No 2 (2023): AKUNESA (Januari 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n2.p171-178

Abstract

Penelitian ini bertujuan untuk menganalisis strategi yang digunakan oleh auditor dalam mempertahankan kualitas auditnya di masa Pandemi Covid-19. Peneliti menggunakan metode kualitatif dengan studi literatur untuk menganalisis strategi yang digunakan terhadap pertahanan kualitas audit termasuk skeptisisme professional auditor, teknologi informasi, dan prosedur audit jarak jauh. Hasil analisis menunjukan bahwa pandemi Covid-19 memberikan dampak yang cukup signifikan ke berbagai bidang termasuk ekonomi. Akibatnya, banyak penyesuaian yang harus dilakukan auditor dalam melaksanakan proses audit untuk menghasilkan kualitas audit yang baik. Prosedur audit jarak jauh membuat auditor perlu memiliki strategi baru supaya proses audit bisa berjalan dengan baik dan meminimalisir kesalahan. Penggunaan teknologi informasi menjadi salah satu strategi yang efektif dan efisien untuk membantu auditor dalam melaksanakan tugasnya. Teknologi informasi yang digunakan secara tepat bisa memberikan auditor untuk menghasilkan kualitas audit yang baik. Selain itu, auditor perlu menajamkan kembali sikap skeptisisme nya supaya tidak salah dalam memberikan kesimpulan audit.
Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Abstract

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.
KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR Fatkhatul Ngulya; Yulida Army Nurcahya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): MARET
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.163 KB) | DOI: 10.31959/jm.v12i1.1288

Abstract

Auditor switching is an event where the company changes its cooperation with the auditor and the Public Accounting Firm (KAP). Auditor switching can be done either mandatory or voluntary. Voluntary auditor switching can be caused by several factors such as financial distress, audit fees, and audit delay. Accounting phenomena that have occurred, such as the Enron and KAP Arthur Anderson cases, the Waste Management Inc case, the Satyam case in India and the PT Great River International, Tbk. case, prove the need for auditor independence in carrying out audit work in a company. One way that can be done to maintain auditor independence is to conduct auditor switching, so that the cooperation that exists between the auditor and the company is maintained properly. This research is a qualitative research where the researcher uses the literature study method. This literature study was conducted by researchers referring to previous studies to further analyze the effect of variables such as financial distress, audit fees, and audit delay on auditor switching in manufacturing companies. According to the results of literature studies that have been carried out by researchers in previous studies, it can be concluded that the financial distress variable has no effect on the occurrence of auditor switching, while the audit fee and audit delay variables have implications for the occurrence of auditor switching in manufacturing companies.
PENGARUH PEMBIAYAAN MUSYARAKAH DAN PEMBIAYAAN MURABAHAH TERHADAP RENTABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA TAHUN 2017-2021 Indah Melati; Chaidir Iswanaji; Yulida Army Nurcahya
Jurnal Akuntansi Kompetif Vol 6 No 2 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1289

Abstract

Tujuan dari penelitian ini adalah untuk menguji ada atau tidaknya pengaruh yang signifikan yang ditimbulkan oleh pembiayaan musyarakah dan pembiayaan murabahah terhadap profitabilitas atau rasio keuntungan yang diperoleh dari pengembalian aset Bank Pembiayaan Rakyat Syariah di Indonesia periode tahun 2017 sampai dengan tahun 2021. variabel pembiayaan musyarakah dan pembiayaan murabahah, dan variabel terikatnya adalah rasio profitabilitas yang dinilai dengan return on asset. Penelitian ini menggunakan metode analisis regresi deskriptif, dengan alat analisis statistik linier berganda yang diolah menggunakan aplikasi SPSS versi 25. Hasil pengujian diketahui bahwa pembiayaan musyarakah secara parsial berpengaruh negatif signifikan terhadap profitabilitas BPRS dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS. Secara simultan pembiayaan musyarakah dan pembiayaan murabahah berpengaruh positif signifikan terhadap profitabilitas BPRS.
EFFECT OF ETHICS, INDEPENDENCY, AND AUDIT FEE ON AUDIT QUALITY AS THE IMPACT OF COVID-19 Nurcahya, Yulida Army; P, Diah Agustina

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1683

Abstract

The pandemic that occurred and hit the whole world quickly caused various crises in the health, economic and social fields that affected all activities of the world community. This is a quantitative study utilizing a descriptive analysis approach. This study uses both primary and secondary data. Purposive sampling was employed to obtain data for this study, utilizing the following respondents' criteria: 1) Respondents were external auditors employed by a Public Accounting Firm (KAP) in the City of Magelang; and 2) Respondents had worked as auditors for a period of at least one year. The Research Instruments Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Hypothesis Testing (Coefficient of Determination Test (R2), F Statistics Test, and Partial Test (t-test)) were used to analyze the data in this study. From the results of the discussion and analysis, it can be concluded that: 1) Ethics variables have no effect on audit quality; 2) Independent variables affect audit quality during the Covid-19 pandemic with a t-count value of 2.088; 3) The Audit Fee variable has an effect on audit quality with a t-count value of 2.213.
Dampak Liquidity pada Hubungan antara Sustainability Reporting dan Kinerja Keuangan (Studi pada Perusahaan Manufaktur BEI) Retnosari Retnosari; Yulida Army Nurcahya; Erni Puji Astutik
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): 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.v4i2.733

Abstract

Purpose of this study is to test and empirically prove the effect of sustainability reporting and liquidity on financial performance, as well as the impact of liquidity on the relationship between sustainability reporting and financial performance. The population of this study were all manufacturing companies listed on the Indonesian stock exchange in 2016-2018 with purposive sampling as the basis for research sampling. The hypothesis in this study was tested using Moderating Regression Analysis. The results showed that the sustainability reporting variable had an influence on financial performance, and the liquidity variable had no effect on financial performance and did not moderate the effect of the sustainability reporting variable on financial performance
Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Abstract

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.
Co-Authors Amin Makhmuro Atika Atika Atika Atika Ayunda Putri Nilasari Azizah Azizah Bharata, Risma Wira Chaidir Iswanaji Deni Ramdani, Deni Dewi, Rizky Puspita Diah Agustina P Diah Agustina Prihastiwi Diah Agustina Prihastiwi Diyah Arum Wulandari Ema Ismawati Emma Dwi Ratnasari Endang Kartini Panggiarti Erni Puji Astutik Eva wulandari, Eva Fadila, Apriliya Ayu Fatimah, Ari Nurul Fatimah, Ari Nurul Fatkhatul Ngulya Fitrah Sari Islami Hadi Sasana Indah Melati Indah Melati Iswanaji, Chaidir Kurniasari, Kenyo Kharisma Makhmuro, Amin Manurung, Herlina Marcella Evangelista Putri Kamasetya Muqorobin, Masculine Muhammad Nova Kusumaningrum Novi Mettasari Marliana Novitaningtyas , Ivo Nuwun Priyono Octavia Lhaksmi Pramudyastuti P, Diah Agustina Pramudyastuti, Octavia Lhaksmi Retnosari Retnosari , Retnosari Retnosari Retnosari Risma Wira Bharata Rizky Puspita Dewi Rizky Puspita Dewi Septiana, Adinda Alita Shintya Novita Rahmawati, Shintya Novita Silvi Agusviani Pratama Siti Anisatul Baiti Sunaningsih , Suci Nasehati Suryatimur, Kartika Pradana Umi Isnaeni Vina Nur Hidayah Widanti, Eki Melina Yudhi Arnandha Yudia, Riska Nur