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Rosmiati Tarmizi
Universitas Bandar Lampung
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Holdi, Fio Prananda; Tarmizi, Rosmiati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

Abstract

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP Rosmiaty Tarmizi; Khairudin KHAIRUDIN; Ayu Jayadi
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.v5i2.546

Abstract

This research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion.
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Terhadap Kinerja Auditor Kantor Badan Pemeriksa Keuangan Wilayah Lampung (Study Kasus di Kantor BPK Wilayah Lampung) Rosmiaty Tarmizi; Gilang Suryo Dewantoro; Suwandi SUWANDI
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.v3i1.218

Abstract

The purpose of this research is to analyze influence emotional intelligence and wit spiritual on the performance bpk auditor office region lampung. While hypothesis advanced by is there are good influence simultaneously or by partial between intelligence emotional and intelligence spiritual on the performance auditor. The research found that simultaneously emotional intelligence and wit spiritual effect on performance auditor. Results in partial show that emotional intelligence and wit spiritual effect on performance auditor. Then can be concluded that emotional intelligence and wit spiritual effect on auditor good performance simultaneously or by partial.
Analisis Pengaruh Pemahaman Sistem Modul Penerimaan Negara (Mpn) Terhadap Tingkat Kepatuhan Wajib Pajak Pada Kpp Metro (Study Kasus pada KPP Metro) Herry Goenawan Sudarsa; Fitriya Kasmawati; Rosmiaty Tarmizi
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.v3i2.232

Abstract

The main objective of this study was to determine the perception and understanding of the corporate taxpayers Module System Revenue (MPN) and to know how to influence State Revenue System module (MPN) on tax compliance in paying taxes. Based on the analysis results, shows that the System Module Revenues have a positive influence on tax compliance in paying taxes. The system responded positively by the taxpayer, that is with a good understanding of which is owned by the taxpayer to the MPN system and increasing taxpayer compliance in paying taxes, especially in terms of formal compliance. This may imply that the expectation that the significant tax revenue from this system is not impossible. Based on the analysis results, the researchers suggested that the MPN system can continue to be applied by the government to increase the taxpayers and increase tax revenues. However, the implementation of such a system must be balanced with the supervision and implementation of sanctions against assertion, that the implementation of sanctions still considered fair by the taxpayer who continues to do tax obligations dutifully and correctly. It is expected that the tax authorities to be more active in conducting counseling and guidance to the Taxpayer on the importance of understanding the regulatory and taxation system, especially to increase taxpayer confidence in the regulatory and taxation systems. In addition, the tax authorities have to do counseling and guidance to the Board in terms of taxpayers comply with tax laws, especially for material compliance. It is expected to cause embarrassment in self- corporate taxpayer itself when it does not comply with tax laws. And the government should realize good governance and clean as well as improve the quality of tax officials in order to create a professional fiscus, honest / no corruption, and responsible in carrying out its duties and mandate given.
Pengendalian Biaya dalam Hubungannya dengan Akuntansi Pertanggungjawaban (Studi Kasus pada Hotel Indra Puri di Bandar Lampung) Rosmiaty Tarmizi; Margaretha Selvyana; Agus Purnomo
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.11

Abstract

The purpose of this paper is to investigate the implementation of cost control in conjunction with the hotel operational responsibility accounting in each department, are also able to compare the practices of companies that implemented the existing theories in hotel operating cost control in relation to responsibility accounting. The usefulness of this study is to contribute ideas and materials comparisons on cost controlin conjunction with the accounting responsibility on Hotel Indra Puri. Hotel Indra Puri equip themselves with the organizational structure in the form of line and staff. Structure owned quite clear with the separation of functions and the division of authority and responsibility firmly. But in reporting costs, separation costs into controllable costs and uncontrollable costs have not been done properly. Existing cost reporting system can not be used directly to assess the performance and efficiency of thework of each department head by management. Management through its Chief Accountant must process the data in order to direct "digested". Thus it can be said that the hypothesis has been proven and accepted.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) Rosmiati Rosmiati; Aminah Aminah; Khairudin Khairudin; Haninun Haninun; Sherly Wibowo
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1091

Abstract

This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.
Pengaruh Pengendalian Manajemen pada Penyelenggaraan Pendidikan Studi kasus Pada Tumble Tots Lampung Rosmiaty Tarmizi; Yoenny Oktavia Tangidy; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.214

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pengendalian manajemen yang ada di Tumble Tots Lampung serta untuk mengetahui bagaimanakah penerapan pengendalian manajemen dapat menunjang penyelenggaraan pendidikan. Sedangkan kegunaan penelitian ini adalah sebagai bahan pertimbangan bagi pimpinan Tumble Tots dalam upaya mengembangkan dan menerapkan pengendalian manajemen di perusahaan, guna mencapai efisiensi dan efektifitas penyelenggaraan pendidikan, serta  sebagai bahan perbandingan bagi para pemerhati masalah-masalah pengendalian manajemen , khususnya bagi yang berencana meneliti tema serupa dimasa yang akan datang.
Analisis Faktor-Faktor yang Mempengaruhi Auditor Switching pada Perusahaan yang Tercatat di Bursa Efek Indonesia Tahun 2010-2015 Aminah AMINAH; Alfiani Werdhaningtyas; Rosmiati Tarmizi
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.824

Abstract

The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations.             Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software.            Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.
Pengaruh Pertumbuhan Penjualan dan Perputaran Total Asset Terhadap Profitabilitas Rosmiati Tarmizi; Regina Kurniawati
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.943

Abstract

This study is to identify the infuence of growth sales and total asset turnover on profitability in the otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015. The first hypothesis is growth sales positive influence on profitability and the second hypothesis is the total asset turnover that give  positive influence on profitability. The sampel in this study is otomotif and componen companies listed in Indonesia Stock Exchange period 2013-2015 as 10 as much company. Analyze technique used in this study is multiple linier regression analyze. Hypothesis test is using t-test,  and coefficient of determination. The classic assumption which consist of normality test, multicolinearity test, autocorrelation test and heteroskedasticity test had done in this study.The results showed that growth sales had positive and not significant influence on profitability and total asset turnover has positive in significant influence on profitabilitas in the otomotif dan componen companies listed on the Stock Exchange period 2013-2015.
Kinerja Keuangan Pada PT. Bakrieland Development TBK Rosmiaty Tarmizi; . Selviana; Ardansyah ARDANSYAH
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.242

Abstract

This study aims to search how liquidity and profitability of PT. Bakrieland Development Tbk in period 2007-2011. In another hand, this research also describe related to this performance. The reserach found that in periode 2007-2011, financial performance PT. Bakrieland Development Tbk has unstable condition. Thi condition reflected from  liquidity ratio (current ratio) and also profitability (ROI).
Co-Authors . Khomsiyah . Selviana Agus Purnomo Alfiani Werdhaningtyas Allansyah Pratama Aminah, Aminah Ardansyah Ayu Jayadi Chairul Anwar DEASY ANDRIANTO Devi Octavianti Einde Evana Felisya Fransisca Fio Prananda Holdi Fitriya Kasmawati Gilang Suryo Dewantoro Haninun Herry Goenawan Soedarsa Herry Goenawan Sudarsa Holdi, Fio Prananda I Kadek Peby Diana Indrayenti Julia Restuti Khairudin Khairudin Lindrianasari Margaretha Selvyana Merlinda Marlim Nabila Aurelia Ni Luh Sartika Bugawanti Regina Kurniawati Resti ulandari, Resti Rico Yanuar Rina Erlanda Sherly Wibowo Sirait, Ribka Rikita Suwandi SUWANDI Thunggono, Andreas Tia Agnes Vania Vania Yoenny Oktavia Tangidy