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All Journal Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Syntax Literate: Jurnal Ilmiah Indonesia Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Administrasi Kantor Akuntansi'45 Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Riset Manajemen Jurnal Penelitian Sistem Informasi Jurnal Akuntan Publik Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Saridawati Saridawati
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengembangan Karier Pada Karyawan Terhadap Peningkatan Kinerja Karyawan PT. Unilever Tbk Dimas Prasetya; David Dzaky Prasetyo; Muhammad Aifa Fahreza; Aurannisa Fadia; Syifa Salsabila; Saridawati Saridawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.604

Abstract

Career development is the process of improving the performance capabilities of each individual taken by the organization to ensure that each individual in the organization has the right qualifications and experience available when needed. By referring to the work standards that have been set, performance is also interpreted as the result of employee work both in terms of quality and quantity. Career development is one of the variables that affect individual performance, such as motivating employees to do better work. This study aims to do determine the effect of career development on employee performance. This study used the literature research method and field research by distributing questionnaires. The results of this study show that career development has a significant influence on employees, companies are required to pay attentions to career development programs to increase the responsibility of each individual’s duties.
Analisa Pelanggaran Kode Etik Akuntan Publik Pada PT Garuda Indonesia Tbk Sukmadiningrat, Fitriani; Janna, Ijratul; Harahap, Yuliana Ilya; Sari, Murti; Saridawati Saridawati
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 4 (2024): Juli : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i4.597

Abstract

Breaches of the code of ethics may harm the auditor's standing and cast doubt on the audit findings. The purpose of this literature analysis was to analyse instances of breaches of the auditor's code of ethics in the PT Garuda case in Indonesia. Additionally, it aimed to provide a comprehensive summary and critical assessment of the case. According to the study, the auditor who examined PT Garuda has breached many aspects of the auditor's code of ethics, such as honesty, impartiality, professional conduct, and competence. The auditor is also accountable for any inaccuracies found in a company's yearly financial statements. The auditor conducts the audit procedure without identifying any faults or adjustments. Subsequently, the Minister of Finance imposed a 12-month suspension on the auditor's licence.
Praktik Etika Dalam Akuntansi Keuangan: Studi Kasus Pada Perusahaan AISA Group Mutiara Aryanti Nur Cahyani; Rachmalyta Afifah Putri; Indah Aulia; Yesi Anidya Putri; Saridawati Saridawati
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i3.588

Abstract

This research aims to study the theory of ethics in financial accounting practices. Qualitative data is used to investigate ethical violations in financial accounting practices that occur in the AISA group when presenting its financial statements. The results show that the AISA group has committed ethical violations in financial accounting practices when providing its financial statements
Analisis Pelanggaran Etika Profesi Akuntansi: Studi Kasus: PT. Asuransi Jiwasyara Saridawati Saridawati; Imelda Cinta Chrissanty; Rachel Septya Sulistyastuti; Elvia Nur Aziza; Mart Eliany
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1982

Abstract

The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJK stated that Jiwasraya's equity was recorded at negative IDR 3.29 trillion. In December 2019, the Attorney General's investigation into the alleged Jiwasraya corruption case stated that there was a violation of the precautionary principle in investing. This analysis aims to explain the basic concepts of ethics, code of ethics and basic principles of accountant ethics that have been violated by PT Asuransi Jiwasraya. In this case, there were 5 basic principles of accounting ethics that were violated by PT Asuransi Jiwasraya, namely integrity, objectivity, competence and professional prudence, confidentiality and professional behavior.
MENGUKUR KINERJA KEUANGAN PT ADARO ENERGY TBK (ADRO) SELAMA PANDEMI COVID 19 TAHUN 2020 Irwin Ananta Vidada; Saridawati Saridawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 1 (2021): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i1.1372

Abstract

PT Adaro Energy Tbk (ADRO) merupakan perusahaan dengan operasi usaha pada sektor pertambangan batubara, perniagaan dan jasa lainnya. Aktivitas yang berkaitan seperti infrastruktur batubara dan logistik di Indonesia. ADRO dibentuk pada tanggal 28 Juli 2004, awalnya bernama PT. Padang Kurnia. Pada 18 April 2008 ADRO melakukan perubahan nama menjadi PT. Adaro Energy Tbk. Sebagai perusahaan bermodal besar maka menjadi hal yang menarik untuk mengamati pergerakan angka pada laporan keuangan perusahaan ini selama pandemi covid 19 sepanjang tahun 2020 silam.Melalui perhitungan dan pengukuran Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas dapat diamati hubungan ekonomi yang terkait dengan kinerja perusahaan tersebut. Pengumpulan data dalam penelitian ini dilakukan melalui perolehan informasi yag bersumber dari Bursa Efek Indonesia dan studi pustaka dengan mengacu pada data keuangan perusahaan. Metode penelitian dalam tulisan ini dilakukan secara kuantitatif dengan pendekatan analisa rasio. Hasil pengukuran rasio, sejumlah kinerja keuangan bisa dikatakan baik, sebagian rasio lainnya harus ditingkatkan lagi agar posisi rasio bisa berada diatas rata-rata standar industri.
ANALISIS RASIO KINERJA KEUANGAN PT WIJAYA KARYA (PERSERO) DI MASA PANDEMI COVID 19 TAHUN 2020 Irwin Ananta Vidada; Saridawati Saridawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 2 (2021): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i2.1433

Abstract

PT Wijaya Karya (Persero) atau biasa disingkat WIKA merupakan salah satu perusahaan kontraktor terbesar dan terbaik di Indonesia. Dibentuk dari proses nasionalisasi perusahaan Belanda, pada tanggal 11 Maret 1960 bergerak dengan nama Perusahaan Negara Bangunan Widjaja Karja. Perkembangan signifikan pertama terjadi pada tahun 1972 yang mana pada saat itu nama Perusahaan Negara Bangunan Widjaja Karja berubah menjadi PT Wijaya Karya. Mengamati pergerakan angka pada laporan keuangan perusahaan bermodal besar ini selama pandemi covid 19 sepanjang tahun 2020 silam menjadi hal yang menarik untuk dicermati. Pengamatan hubungan ekonomi yang terkait dengan kinerja perusahaan tersebut dilakukan melalui perhitungan dan pengukuran Rasio Likuiditas, Rasio Solvabilitas, Rasio Aktivitas dan Rasio Profitabilitas. Dalam penelitian ini pengumpulan data dilakukan melalui perolehan informasi yang di dapat dari Bursa Efek Indonesia maupun studi pustaka dengan mengacu pada data keuangan perusahaan. Dalam tulisan ini metode penelitian dilakukan secara kuantitatif dengan pendekatan analisa rasio. Hasil pengukuran rasio, sejumlah kinerja keuangan bisa dikatakan terdapat berada diatas rata-rata standar industri, sebagian rasio lainnya harus ditingkatkan lagi agar posisi rasio meski di masa pandemi ini tetap bisa berada diatas rata-rata standar industri.
Analisa Pelanggaran Etika Profesi Akuntansi Studi Kasus PT Hanson Internasional Tbk (MYRX) Saridawati Saridawati; Okky Kharisma; Olivia Purama J; Valencya Valencya; Viera Pramestya
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.924

Abstract

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.
Analisis Pelanggaran Etika Profesi Akuntansi : (Studi Kasus pada PT. Indofarma, Tbk) Saridawati Saridawati; Lina Agustin; Raihani Aprilia; Riska Amanda; Selfa Gaduh Kharisma
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.955

Abstract

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.
Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1482

Abstract

This study aims to analyze the violation of accounting professional ethics in the PT Asuransi Jiwasraya scandal, one of the biggest financial cases in Indonesia. The main focus of this study is to identify the forms of ethical violations that occur, analyze the principles of the code of ethics that are violated, and understand the impact and causal factors of manipulative actions in the company's financial statements. This study uses a descriptive qualitative approach based on the theory of Accounting Professional Ethics and Fraud Triangle Theory. The results of the analysis show that in the Jiwasraya case there was a violation of the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior. Manipulation of financial statements was carried out to cover up the company's actual loss, which caused state losses of up to trillions of rupiah and damaged public trust in the financial industry. Stricter supervision, consistent application of professional ethics, and improvement of governance are needed so that similar cases do not recur in the future.
Pengaruh Return on Asset dan Intensitas Asset Tetap terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur Bidang Usaha Konstruksi yang Terdaftar di BEI Periode Tahun 2021 - 2023 Okky Kharisma; Saridawati Saridawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2676

Abstract

This research aims to review, Return on Asset and the Intensity of Assets on tax avoidance in manufacturing companies in the construction sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study are Return on Asset (ROA) and Intensity of Assets (CAPIN), while the dependent variable in this study is Tax Avoidance which is measured based on the ETR ratio. The research method used is quantitative descriptive with a multiple linear regression approach through descriptive statistical tests, classical assumption tests, and hypothesis tests. The research sample was determined using a purposive sampling technique with a total of 13 companies and 39 observation data. The results of the study indicate that ROA has a negative and significant effect on tax avoidance, while CAPIN has no effect on tax avoidance. Simultaneously, both variables also have a significant effect on tax avoidance.
Co-Authors Ahmad Rizky Hakim Akbar Jazuli Amaylia Putri Puspitasari Angelina Putri Rahayu Anindya Putri Widasari Anisa Yulianti Aurannisa Fadia Bisri Bisri David Dzaky Prasetyo Delia Alayda Delia Hanin Salsabila Denny Erica Deti Pratiwi Dewi Nur Aini Dimas Prasetya Dinda Ayu Nuraisyah Dita Faradilla Doni Ramadhana Elvia Nur Aziza Etika Sabariah Farin Aprita Haikal Aryo Pudra Karna Harahap, Yuliana Ilya Imelda Cinta Chrissanty Indah Aulia Intan Puspaningrum Irwin Ananta Vidada Janna, Ijratul Kezia Abigail Sousia Lathifah Dinar Lina Agustin Linda Permata Sari Mareta Nurul Fitri Mart Eliany Mohammad Aris Muflikhatun Novia Rahwawati Muhamad Yuzril Bimantoro Muhammad Aifa Fahreza Muhammad Ryafinuddin Muna Salsabila Mutiara Aryanti Nur Cahyani Nadia Nadia Nanda Jussi Nazwa Fadya Bancin Nita Tri Handayani Novayanti, Deasy Nurchika Rahayu H. Okky Kharisma Olivia Purama J Puji Astuti Putra Aditya Muhammad Rachel Septya Sulistyastuti Rachmalyta Afifah Putri Raihani Aprilia Renika Yanti Reynaldi Yanuarsyah Rini Mustikowati Rini Wanti Sholikhah Riska Amanda Rizka Della Cahyani Sari, Murti Savina Dwi Cahya Sekar Arum Larasati Selfa Gaduh Kharisma Sukmadiningrat, Fitriani Suminten Suminten SYIFA SALSABILA Syifana Putri Z. Tri Gianti Valencya Valencya Vania Juliyana Viera Pramestya Viera Pramestya Makuta Yesi Anidya Putri Yosua Yosua Yufita Sri Rejeki Yuli Rofiyani Yulia Mujiaty Zahra Nur Aziza