Article Per Year (5 Year)
p-Index From 2021 - 2026
1.993
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Abdi Insani Journal of Artificial Intelligence and Digital Business JAKBS Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Ridwan Zulpi Agha
Politeknik Negeri Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
ANOMALI SINYAL STOCHASTIC DAN FIBONACCI TERHADAP PERGERAKAN SAHAM DI BURSA EFEK INDONESIA (BEI) DENGAN METODE ARUS DANA INVESTOR ASING Yehezkiel Lamora Lumban Tobing; Ida Syafrida; Ridwan Zulpi Agha
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 6 No. 1 (2019): EDISI JUNI 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v6i1.1382

Abstract

ABSTRACT  In general, stock analysis is divided into two types; they are fundamental analysis andtechnical analysis.  However, technical analysis has given the false signal in many times when givingbuy and sell signal.  This study aims to identify the causes of false signals in technical analysis usingstochastic and Fibonacci indicators, find solutions to anticipate the occurrence of false signals onstock movements using the method of foreign investor funds flow, and formulates an investmentstrategy to make purchases and sales in a portfolio investment.  The   objects of the study are PT AstraInternational Tbk, PT Bank Tabungan Negara Tbk and PT Telekomunikasi Indonesia.  The researchcombines technical analysis and foreign flow analysis as a data analysis technique.  Technicalanalysis was using stochastic and Fibonacci indicator, which is then explained descriptively byentering the foreign flow analysis.  The results showed that the flow of foreign investors' funds led tofluctuations in stock prices and triggering the occurrence of false signals on the stochastic andFibonacci indicators.  The capital inflow led to a rise in stock prices while capital outflows caused adecline in stock prices.  Keywords: technical analysis, foreign flow, false signal  ABSTRAKPada umumnya analisis saham terbagi dua yaitu analisis fundamental dan analisis teknikal. Namun, analisis teknikal sering kali salah dalam memberikan sinyal jual dan beli.  Penelitian inibertujuan untuk mengidentifikasi penyebab terjadinya false signal pada analisis teknikal yangmenggunakan indikator stochastic dan fibonacci, menemukan solusi untuk mengantisipasi terjadinyafalse signal pada pergerakan saham dengan menggunakan metode arus dana investor asing, danmerumuskan strategi investasi untuk melakukan pembelian dan penjualan dalam melakukanperubahan portofolio investasi. Penelitian mengambil tiga objek penelitian yaitu saham PT AstraInternational Tbk, PT Bank Tabungan Negara Tbk, dan PT Telekomunikasi Indonesia Tbk. Penelitianmengkombinasikan analisis teknikal dan analisis arus dana investor asing sebagai teknik analisisdata. Analisis teknikal menggunakan indikator stochastic dan fibonacci yang kemudian dijelaskansecara deskriptif dengan memasukkan analisis arus dana investor asing. Hasil penelitianmenunjukkan bahwa arus dana investor asing menyebabkan terjadinya fluktuasi harga sahamsehingga memicu terjadinya false signal pada indikator stochastic dan  fibonacci. Arus masuk danaasing menyebabkan kenaikan harga saham sedangkan arus keluar dana asing menyebabkanpenurunan harga saham.  Kata kunci: analisis teknikal, arus dana investor asing, kesalahan sinyal  .PENDAHULUAN ke dalam 20 negara dengan perekonomian
PENYUSUNAN LAPORAN KEUANGAN DENGAN ACCURATE LITE UNTUK PENINGKATAN KEPATUHAN KEWAJIBAN PERPAJAKAN UMKM KABUPATEN BOGOR Novitasari Novitasari; Ridwan Zulpi Agha; Lia Ekowati; Herbirowo Nugroho; Taufikul Ichsan; Nedsal Sixpria; Hayati Fatimah; Aminah; Hafiduddin
Jurnal Abdi Insani Vol 9 No 4 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i4.787

Abstract

ABSTRACT The lack of knowledge about transaction bookkeeping and the preparation of financial reports according to standards makes the level of MSME tax compliance in Bogor Regency is still relatively low. The existence of these problems made the group of lecturers in the field of Accounting expertise at the Jakarta State Polytechnic (PNJ) try to contribute in terms of education and assistance to the Micro, Small and Medium Enterprises (MSME) group of Bogor Regency in the form of training programs and assistance in preparing financial reports with MSEI standards (Micro Small Entities and Intermediate). This training activity aims to provide MSME actors with knowledge and skills in bookkeeping using the Accurate Lite application as an effort to improve MSME tax compliance. The training method uses case study methods and work instructions, where training materials are given in the form of cases and trainees carry out bookkeeping practices directly in the Accurate Lite application based on work instructions from tutors. As a result of the training activities, there was an increase in knowledge of accounting and taxation as well as an increase in the skills of the trainees in recording business transactions and compiling financial reports. Furthermore, it is hoped that the MSME players participating in the training can consistently do bookkeeping using the Accurate Lite application anywhere, anytime, not limited by space and time, because Accurate Lite can be downloaded on the device of each training participant. The conclusion of the activity is that the training activities that have been carried out have been able to improve participants' accounting literacy so that participants can manage their business finances better in an effort to improve their tax compliance. Keywords: Training, Accounting, Tax Compliance, Accurate, Financial Report
Teknik Audit Sampling Pada Audit Pendapatan Untuk Meminimalisir Risiko Audit Sampling ridwan zulpi agha; Delia Maharani Putri
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8481

Abstract

Tingginya frekunesi jumlah transaksi pendapatan harian menyebabkan akun Pendapatan memiliki nilai Risiko bawaan yang sangat tinggi untuk dilaporkan secara tidak akurat oleh perusahaan, oleh karena itu Auditor harus merancang dan melaksanakan Teknik audit sampling yang tepat dalam proses auditnya. Dengan mempertimbangkan faktor biaya dan manfaat pelaksanaan test of details perlu dilakukan untuk membentuk dasar dalam memperoleh bukti audit yang cukup dan andal. Penelitian ini bertujuan untuk mendeskripsikan bagaimana pelaksanaan teknik audit sampling yang digunakan oleh Kantor Akuntan Publik (KAP) yang sesuai dengan Standar Audit (SA) 530. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif serta Analisa literatur. Teknik pengumpulan data melalui wawancara, observasi, serta dokumentasi prosedur Teknik sampling pada salah satu KAP yang berdomisili di Jakarta dan Teknik studi Pustaka dilakukan untuk studi literatur terkait audit sampling. Hasil penelitian menunjukan bahwa pelaksanaan teknik audit sampling audit pendapatan yang dimulai dari Understanding the nature dan menetapkan tingkat materialitas, Menyusun Agree Listing Trial balance, melaksanakan Test Of Detail Strategy dan Pengambilan Pick Sample telah sesuai dengan Standar Audit (SA) 530 dan dapat mengahsikan bukti audit yang cukup dan tepat. Keywords: Audit Pendapatan, Teknik Audit, Audit Sampling, Risiko Audit
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Inayah Apriasti; Gagah Rayi Farius; Azmi Siti Fauziah; Anindya Radhwa Nurshafiyyah; Ridwan Zulpi Agha
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.203

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%-80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
Prosedur Audit dalam Menilai Kewajaran Penyajian Akun Pendapatan oleh KAP HXX di Koperasi JAS Tahun 2024 Riska Amelia; Maria Patricia Dea Wulandari; Muhammad Hasbi; Ridwan Zulpi Agha
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explain the audit procedures carried out by the Public Accounting Firm (KAP) HXX in assessing the fairness of revenue presentation in the 2024 financial statements of Cooperative JAS. Cooperative JAS is a cooperative engaged in employee daily needs services and savings and loan activities. During the audit process, it was found that the cooperative classified loan interest income from members amounting to IDR130,193,203 as other income, whereas according to the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), such income should be recorded as operating revenue. This research employs a qualitative method with a case study approach. Primary data were obtained through interviews with auditors from KAP HXX, while secondary data came from working papers and management letters. The results indicate that the audit procedures included understanding the entity and its environment, performing substantive testing, and analyzing management assertions related to revenue accounts. The auditor recommended reclassifying loan interest income to operating revenue in compliance with applicable accounting standards. Implementing this recommendation improved the transparency and fairness of  Koperasi JAS’s financial statements presentation. These findings highlight the importance of proper audit procedures in detecting revenue misclassification and ensuring the reliability of cooperative financial reporting.
Efektivitas Prosedur Audit KAP XXX dalam Mendeteksi Salah Saji Material Utang Usaha Riska Rianita Alfitroh; Rahma Alya; R. Muhammad Azra; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3610

Abstract

Penelitian ini bertujuan mengkaji efektivitas prosedur audit KAP XXX dalam mendeteksi salah saji material pada akun utang usaha, yang memiliki risiko tinggi. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dengan Auditor KAP XXX dan didukung studi literatur. Hasil penelitian menunjukkan bahwa KAP XXX menerapkan serangkaian prosedur audit yang sistematis dan komprehensif, mulai dari identifikasi risiko, prosedur substantif, konfirmasi, subsequent payment, uji cut-off, rekonsiliasi, hingga penilaian akhir salah saji material. Kombinasi prosedur ini terbukti efektif dalam memperoleh bukti audit yang memadai dan relevan untuk memberikan keyakinan atas kewajaran saldo akun utang usaha.
Mitigation of Misstatement Risk on Stock Opname Findings Sherly Lu' Lu' Ul Aini; Nayla Mir'atus Sa'adah; Alivia Zahra Aveninne; Muhammad Ghaza Alfarisi Bastaman; Ridwan Zulpi Agha
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3613

Abstract

This study examines the relationship between stock opname findings in inventory accounts and the risk of misstatement in financial statements, and designs effective mitigation strategies to reduce such risks. The objective is to develop a comprehensive understanding of the connection between stock opname findings and misstatement risk, while providing practical recommendations for mitigating these issues. The research employs a descriptive exploratory method through a literature review of related journals on stock opname audit and recent effective mitigation strategies. The findings reveal that discrepancies between inventory data within accounting systems and physical conditions are caused by factors including recording errors, weak internal controls, and human resource limitations. Proposed mitigation strategies involve implementing technologies such as RFID and barcode, strengthening internal controls and conducting intensive staff training, adopting integrated inventory management systems with real-time updates, and applying the Economic Order Quantity (EOQ) method integrated with forecasting. This research aims to serve as a practical reference for auditors and management to improve financial statement accuracy and contributes to academic development in inventory audit knowledge.
Tindakan Perbaikan Sistem Pengendalian Internal Pengelolaan Kas: Studi Kasus Pada Yayasan Ihya Ul Ummah Nashwa Sabrina; Ridwan Zulpi Agha
Ekonomi & Bisnis Vol 24 No 2 (2025): Jurnal Ekonomi & Bisnis Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i2.7713

Abstract

Yayasan Ihya Ul Ummah merupakan lembaga yang berfokus pada pemberdayaan mental spiritual dan bantuan sosial bagi kaum dhuafa, namun masih menghadapi kendala dalam pengelolaan kas akibat belum optimalnya sistem pengendalian internal. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal atas kas di Yayasan Ihya Ul Ummah menggunakan kerangka COSO, mengidentifikasi celah kontrol, dan memberikan rekomendasi perbaikan. Penelitian ini bersifat kualitatif deskriptif dengan data primer yang diperoleh melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa setiap komponen COSO telah diterapkan namun masih terdapat celah pengendalian. Rekomendasi perbaikan sistem disusun agar pengelolaan kas menjadi lebih efektif dan akuntabel.
Pengukuran Ketepatan Penyajian Nilai Pendapatan Pada Laporan Keuangan Perusahaan Freight Forwarding : Studi Kasus PT XYZ Ridwan Zulpi Agha; Muhammad Abid
Ekonomi & Bisnis Vol 24 No 2 (2025): Jurnal Ekonomi & Bisnis Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i2.7715

Abstract

Penelitian ini bertujuan untuk mengukur ketepatan penyajian informasi pendapatan yang dilakukan oleh PT XYZ yang bergerak dibidang jasa freight forwarding. Perusahaan masih menerapkan PSAK 23, meskipun sejak 1 Januari 2020 standar tersebut telah resmi digantikan oleh PSAK 115. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi atas dokumen serta laporan keuangan PT XYZ pada tahun 2023. Hasil penelitian melalui analisis terhadap laporan keuangan tahun 2023, ditemukan adanya penyajian pendapatan berbasis estimasi (accrual revenue) yang belum mencerminkan kondisi aktual. Pendapatan dan biaya yang belum sepenuhnya terealisasi tetap diakui dalam laporan laba rugi, sehingga menimbulkan overstatement sebesar Rp2,44 miliar atau 12,13% dari gross profit. Temuan ini menunjukkan bahwa penyajian informasi pendapatan PT XYZ belum sepenuhnya akurat dan dapat berisiko menyesatkan pengguna laporan keuangan. Oleh karena itu, perusahaan disarankan mengevaluasi kebijakan saat ini dan mempertimbangkan penerapan PSAK 115 untuk meningkatkan kualitas pelaporan keuangan. Kata kunci: Pendapatan, Pengakuan Pendapatan, Laporan Keuangan
Coso Framework sebagai dasar penyusunan sistem pengendalian Internal Koperasi Sahabat Ihya Madani: Studi kasus Koperasi Sahabat Ihya Madani Eva Faizah Rachmah; Ridwan Zulpi Agha
Ekonomi & Bisnis Vol 24 No 2 (2025): Jurnal Ekonomi & Bisnis Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i2.7716

Abstract

Penelitian ini bertujuan menyusun sistem pengendalian internal piutang berbasis kerangka kerja COSO pada Koperasi Sahabat Ihya Madani, koperasi simpan pinjam yang berlokasi di Jakarta Barat. Masalah utama yang dihadapi adalah tingginya piutang tak tertagih akibat lemahnya pengendalian internal yang belum terdokumentasi secara formal. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa koperasi telah memiliki elemen pengendalian seperti pemisahan tugas dan otorisasi dalam proses pencairan dana. Namun, masih terdapat kelemahan pada kelima komponen COSO, seperti ketiadaan SOP tertulis, sistem pelaporan risiko yang belum sistematis, pengendalian kas yang tidak terdokumentasi dengan baik, serta lemahnya pemantauan dan pelaporan formal. Sebagai rekomendasi, peneliti menyusun modul panduan pengendalian internal piutang yang mencakup kebijakan, prosedur, serta mekanisme pengawasan dan evaluasi. Modul ini diharapkan dapat membantu koperasi meningkatkan efektivitas pengelolaan piutang dan menekan risiko kerugian akibat piutang macet. Temuan penelitian juga dapat dijadikan referensi untuk pengembangan sistem pengendalian internal yang lebih komprehensif di sektor koperasi.  Kata kunci:  Piutang, Sistem Pengendalian Internal, Celah Pengendalian
Co-Authors Alivia Zahra Aveninne Aminah Anindya Radhwa Nurshafiyyah Ari Kusnul Rohmawati Azmi Siti Fauziah Delia Maharani Putri Ekowati, Lia Eva Faizah Rachmah Gagah Rayi Farius Hafiduddin Hayati Fatimah Herbirowo Nugroho Ida Syafrida Inayah Apriasti Maria Patricia Dea Wulandari Muhamad Raihan Muhammad Abid Muhammad Ghaza Alfarisi Bastaman Muhammad Hasbi Nashwa Sabrina Nayla Mir'atus Sa'adah Nedsal Sixpria Novitasari Novitasari Puspita Azzahra R. Muhammad Azra Rahma Alya Riska Amelia Riska Rianita Alfitroh Sapri Dwiga Simamora Sherly Lu' Lu' Ul Aini Taufikul Ichsan Yehezkiel Lamora Lumban Tobing