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All Journal Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Bisnis Visionist Enrichment : Journal of Management Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Riswan RISWAN
Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan (Studi Kasus pada Kantor BPKP Bandar Lampung.) Yunus Fiscal; Justian Suhendra; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 1 (2012): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i1.220

Abstract

The purpose of this research is to analyze the influence of work experience and the competence of the auditor with respect to quality of result of inspection. This study uses qualitative methods of data analysis and kuntitiatif. Based on the results of research and analysis on the existing problems, then it can be concluded that the work experience and the competence of the auditors positive and significant effect on the quality of result of inspection. We recommend that the auditor should have the experience, education and training programs to audit, so that in their performance audit Auditors can accomplish the task with good quality, supported by its individual capabilities
Analisis Perbandingan Pengungkapan Dan Pelaksanaan Corporate Social Responsibility Terhadap Pt.Bank Negara Indonesia (Study Kasus pada PT.Bank Negara Indonesia) Farida Efriyanti; Sarah Genevine; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.234

Abstract

This study aims to analyze the comparative disclosure and implementation of Corporate Social Responsibility Bank Negara Indonesia. This study was conducted to analyze how Bank Negara Indonesia, said corporate social responsibility. This study uses a case study of sustainable annual report of Bank Negara Indonesia. Results of this study indicate that social responsibility disclosure in accordance with Bank Negara Indonesia implementation.
Studi Perbandingan Nilai Laba Bersih Antara Metode Pencatatan Penyusutan Yang Dilakukan Perusahaan Dengan UU Perpajakan No.17 Tahun 2000 (Kasus pada PT. Dwi Gunung Putera di Bandar Lampung) Gatot Hidayat; Daniel Yulian; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.18

Abstract

The preparation of financial statements for fiscal purposes, has no provisions that must be complied with in the Tax Act No. 17 of 2000. However, often occur in the preparation of the financial statements prepared by the company's fiscal. The purpose of this study was to determine whether there is a difference between the straight-line method to the declining balance method at the company. The hypothesis is that the cost of depreciation of fixed assets is greater than the company calculated depreciation calculations by Tax Law No.. 17 of 2000, which is caused by differences in the calculation method used and the amount of rates.The analysis used was a qualitative analysis and quantitative analysis. From the research and analysis done can be seen the difference net profit before tax of the company is Rp. 210 438.550 and net profit before tax is a tax of Rp. 216.056.782. Resulting in the difference in the amount of tax of Rp. 1,685,469.66. Or in other words, the state income from taxes on the difference between the methods of recording methods used by the company with the method according to the Tax Law No. 17 of 2000 was reduced by Rp1.685.469, 66. On this mistake, companies subject to administrative sanctions 2% since the tax up to the issuance SKPKB. The administrative penalty calculation is 2% x Rp. = 1,685,469.66. Interest is added to the amount of the tax deficiency owed tersebut.Untuk deal with them, then the company should use the declining balance method used by taxation, so there is no imposition of administrative sanctions by 2% in the financial statements.
Analisis Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Perusahaan Industri Di Bandar Lampung. (Study Kasus pada Perusahaan Industri di Bandar Lampung) Nuria Erisna; Ines Genevine; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 3, No 2 (2012): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v3i2.230

Abstract

The purpose of this study is to determine how much influence emotional intelligence(EQ) and spiritual intelligence (SQ) on the performance of the auditor either partially or simultaneously on industrial companies in Sydney which is the object of this research. And of the two independent variables will also be sought where the dominant variable affecting the performance of auditors. This study uses a causal research design that studies the relationship between the number of variables in which the independent variables in the study is emotional intelligence (X1) and spiritual intelligence (X2), the dependent variable is the performance of the auditor (Y). Source of data used are primary data with a questionnaire method of data collection, amounting to 30 items, which are distributed to 25 respondents (auditor).  The results show that emotional intelligence and spiritual intelligence significant positive effect on the performance of auditors in industrial enterprises in Bandar Lampung. The better the emotional and spiritual intelligence, the better the performance of the auditor. Emotional and spiritual intelligence contributes to the performance of the auditor is 73.9% while the remaining 26.1% is determined by other factors.
Analisis Faktor-Faktor yang Mempengaruhi Pemilihan Metode Penilaian Persediaan pada Perusahaan Dagang yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014 Riswan RISWAN; Restiani Fasa
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.755

Abstract

This study aimed to determine the effect of financial leverage, firm size, managerial ownership,and current ratio for the selection of inventory valuation methods in trading companies listed in Indonesia Stock Exchange period 2010-2014 .  The sample in this study is the trading companies listed in Indonesia Stock Exchange period 2010-2014. Sampling technique used in this study is purposive sampling, so that obtained 19 companies. The data in this research is secondary data derived from the Indonesian Capital Market Directory (ICMD) and historical data from the company's website by downloading in IDX. This study uses quantitative analysis, using dummy variables and hypothesis testing using logistic regression.  The results showed that financial leverage significantly influence the selection of inventory valuation methods, firm size, managerial ownership,and current ratio has no significantly effect on the selection method of inventory valuation. The best inventory valuation methods is Average Method in trading companies listed in Indonesia Stock Exchange period 2010-2014 . 
Analisis Laporan Keuangan sebagai dasar dalam Penilaian Kinerja Keuangan PT. Budi Satria Wahana Motor Riswan RISWAN; Yolanda Fatrecia Kesuma
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.449

Abstract

AbstractThis research aims to analyze the financial performance of PT BUDI SATRIA MOTOR VEHICLE in terms of the ratio of solvency, liquidity, profitability and activity ratios in 2009 until 2012.This study uses data collected in 2009-2012 for financial data company. The Data used in this study is secondary data, where writers get data indirectly through intermediaries and media studies libraryPenelitian ini Based on the results of the research, it can be concluded that the companys financial performance has not been good. In terms of liquidity ratio, whereby cash and banks havent been able to guarantee the debt. Review of the solvency ratio, the large amount of debt is not comparable to that of its own capital. On the ratio of profitability, where this ratio tends to decrease. And on the ratio of the activity, the company has showed an increase. From the research, that suggested company to pt.Budi satria the motor had to do the analysis ratio to know further about condition or circumstances of corporate finance.
Sistem Pengendalian Manajemen Produksi Dan Hubungannya Dengan Pengelolaan Persediaan Bahan Baku (Studi Kasus pada PT. Indra Brother’s di Bandar Lampung) Thontowie Dauli; . Septenaria; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.24

Abstract

The purpose of this study was to determine how the management control system that is run by PT. Pola Marmer Kencana against baku. Material inventory method management analysis is qualitative analysis by using the theories in connection with the problems and issues and at the same time compare realities in the company. The analysis finds that the production process there are weaknesses in the company, this is because the control of management that are less well so no control over the production engine that would impede the course of the production process. From the results, it can be concluded that the production management control system for the management of inadequate supply of raw materials, in the absence of management control, especially on a production machine, so that it would impede the course of the production process. Therefore, companies should create a separate section in the organizational structure so that there is a part that controls the system and fix the machine if one day the damage occurred.
Pengaruh Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Dalam Perspektif Teori Keagenan Riswan RISWAN; Anthony Affandi
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.545

Abstract

Fiscal capacity in the financial performance of the show , can be used as a tool to measure the success of carrying out local autonomy . The progress of the region one of which can be reviewed with good economic growth . The purpose of this study was to obtain empirical evidence on the influence of financial performance of the capital expenditure for public services at District / Municipal Se - Sumatra . Tests were conducted at 151 County / City of Se - Sumatra through quantitative analysis with simple regression . financial performance is measured by the ratio of the area of financial independence , financial effectiveness and efficiency ratios finances . While capital expenditures for public services is measured by the amount of capital for public service in the budget . The results showed that the financial performance of the positive effect on capital expenditures for public services at District / Municipal Se - Sumatra . Therefore, local governments should prioritize the financial performance of local governments to rise local capital expenditures.
Pengaruh Independensi Dan Komitmen Organisasi Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Bandar Lampung, Bandung, dan Jakarta) Riswan RISWAN
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.503 KB) | DOI: 10.36448/jmb.v2i2.247

Abstract

Problems faced by public accountants today is the issue of deterioration of ethical standards and a crisis of confidence in auditing that will have an impact on the quality of the companys financial statement audit. Any deterioration of ethical standards and a crisis of confidence in public accounting is influenced by several factors such as the level of auditor independence and commitment in conducting the audit.This research aims to obtain the empirical evidences whether independence and organizational commitment partially give the positive influences to audit quality. The research is conducted to the independent auditor from various Public Accountant Offices by spreading closed questioners to the chosen location as the sample. The sampling technique used sampling area, then the data were analysed using Structural Equation Modelling that based on covariance structure, called Linear Structural Relations (LISREL). This modeling technique consists of the measurement model and structural model. Measurement model used to measure the dimensions that form a factor or latent variable, whereas the structural model describes the influence and relations between constructs or latent variables. The researches result concludes that independence and organization commitment partially give the positive influences and significant to audit quality.
ANALISIS IMPLEMENTASI DAN KOORDINASI SUMBER DAYA MANUSIA DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE PADA PT BPRS BANDAR LAMPUNG Rico Dezi Afriansyah; Dewi Larasati; Riswan Riswan; Eriec Juwita
VISIONIST Vol 10, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.899 KB) | DOI: 10.36448/jmv.v10i2.2222

Abstract

Penelitian ini memiliki tujuan yaitu agar mengetahui dan menganalisis Implementasi dan Koordinasi Sumber Daya Manusia Dalam Mewujudkan Good Corporate Governance Pada PT BPRS Bandar Lampung.Dalam penelitian ini peneliti menggunakan 2 responden sebagai sampel dan objek penelitian dalam hal ini adalah seorang Direktur Utama dan Direktur PT BPRS Bandar Lampung. Metode mengumpulkan data yang peneliti lakukan dengan cara melakukan wawancara langsung dengan Direut serta Direktur PT BPRS Bandar Lampung. Sedangkan analisis yang digunakan untuk mengetahui dan menganalisis penelitian ini dengan purposive sampling.Hasil penelitian ini menunjukkan bahwa pelaksanaan dalam mengelola sumber daya manusia pada PT BPRS Bandar Lampung yaitu dengan merealisasikan rencana sesuai dengan visi dan misi perusahaan serta perbedaan persepsi antar karyawan yang berbeda disatukan dengan cara komunikasi yang efektif dan efisien, dalam pelaksanaan implementasi good corporate governance pada PT BPRS Bandar Lampung telah sejalan dengan ketentuan yang berlaku tentang Peraturan Bank Indonesia Nomor 11/33/PBI/2009 yaitu tentang Penerapan GCG pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) yaitu dengan menerapkan prinsip-prinsip GCG sebagai landasan perusahaan dan pedoman dalam pembentukan karakter karyawan serta memberikan pelatihan dan pengembangan sumber daya manusia dengan tujuan meningkatkan kinerja karyawan agar tercipta lingkungan kerja yang baik.
Co-Authors . Imelda . Jevilie . Septenaria Adiati Ameci Aminah, Aminah Andala Rama Putra Barusman Anniza Ratu Mahlinda Anthony Affandi Ayu Widia Ningrum Daniel Hariadi Sunjoto Daniel Yulian Dewi Larasati Dyat Sekar Sari Elvanny Wijaya Erick Surya Dharma Eriec Juwita Farida Efriyanti Farida Farida Friskha Friscillya Gatot Hidayat Habiburrahman HABIBURRAHMAN Hassan Basrie Herry Goenawan Soedarsa Herry Goenawan Sudarsa Ines Genevine Iskandar Ali Alam Justian Suhendra Khairudin Khairudin Nina Permata Sari Nurdiawansyah Nurdiawansyah Nuria Erisna Restiani Fasa Rico Dezi Afriansyah Sarah Genevine Sarifatul Khotijah Thontowie Dauli Tri Lestari Saputri Yashinta Arly Yolanda Fatrecia Kesuma Yunus Fiscal