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All Journal JRA: Jurnal Riset Akuntansi Jurnal Agregasi Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) Healthy Journal Journal of Economics and Business (JECOMBI) Jurnal Pengabdian Tri Bhakti Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI)
Ari Bramasto
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Langlangbuana Bandung
Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL Ari Bramasto; Sri Dewi Anggadini; Asri Syahriani
JURNAL AKUNTANSI Vol 10, No 1 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i1.248

Abstract

ABSTRACTAudit quality is the accuracy of information reported by the auditor in accordance with the auditing standards used by the auditor including information on accounting violations in the company's financial reports, for that the role of the internal auditor is important for the sustainability of the company, where its role is to provide continuous supervision and assessment, the resulting audit quality depends of the independence and professionalism of the auditors themselves. This study aims to determine how much influence the independence of Internal Audit on audit quality and how much influence the professionalism of internal auditors on audit quality at PT Foximas Mandiri Bandung.The method used in this research is descriptive and verification methods. The population in this study were employees of PT Foximas Mandiri Bandung. Sampling was done using the Census Technique, with a sample of 26 respondents. The type of data used in this study is primary data. The data collection technique used statistical test modeling using the SPSS V.22 program.The results of this study indicate that: 1) The independence of the Internal Audit has an effect on audit quality, the internal auditors are free from pressure or managerial intervention and avoiding the use of unclear language in the audit report being the factor with the lowest gap, namely 9.23% 2) Professionalism of Internal Audit influence on audit quality, confidence in perophysical regulations is the factor with the lowest gap, namely 1.54% .
KUALITAS INFORMASI AKUNTANSI : PERLUNYA PENGETAHUAN DAN KUALITAS SISTEM Sri Dewi Anggadini; Ari Bramasto; Rafa Nafisah
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.362

Abstract

Laporan keuangan dikatakan berkualitas karena dipengaruhi oleh banyak faktor termasuk pengetahuan akuntansi dan kualitas sistem informasi akuntansi. Penelitian ini bertujuan untuk mengetahui seberapa besar  pengetahuan akuntansi dan kualitas sistem informasi akuntansi menimbulkan dampak terhadap kualitas laporan keuangan di UMKM  Alas Kaki Cimahi. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data  yang digunakan adalah kuesioner (angket) yang dikirimkan kepada responden yaitu  pemilik, manajer, dan bagian keuangan melalui pemilihan sampel jenuh yang artinya seluruh jumlah populasi dijadikan sampel.  Metode analisis data yang digunakan untuk menggambarkan tanggapan responden dengan melihat persentase skor aktual terhadap skor ideal. Hasil dari penelitian ini menunjukan bahwa pengetahuan akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator komunikasi. Kualitas sistem informasi akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator efisien. Selanjutnya kualitas laporan keuangan pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam masih terdapat kelemahan dalam indikator dapat dipahami. Dapat disimpulkan bahwa pengetahuan akuntansi dan kualitas sistem informasi akuntansi berdampak pada kualitas informasi akuntansi. Penelitian ini memiliki implikasi manajerial berupa peningkatan pengetahuan mengenai unsur-unsur yang mempengaruhi kualitas informasi akuntansi yang dapat dijadikan dasar dalam pengambilan keputusan.
ANALISIS PENGHINDARAN PAJAK YANG DIPENGARUHI TINGKAT PROFITABILITAS Sri Damayanti; Sri Dewi Anggadini; Ari Bramasto
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.107

Abstract

This research is conducted to determine the influence of Profitability on Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. The problem in the coal mining company is the existence of companies that have increased profitability but were followed by increased tax avoidance. The research method used is descriptive and verification analysis with a quantitative approach. The population in this study is 24 Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. Samples of research were taken using the purposive sampling method to obtain 14 coal mining companies with 70 financial statements in the period of 2013-2017. The analysis method used is multiple linear regression analysis. The result of this study showed that the profitability variables measured using Return on Asset (ROA) has negative and significant effect on Tax Avoidance which measured using Effective Tax Rate (ETR).
Effect of Company Size and Profitability on Audit Delay Ari Bramasto; Muhamad Iqbal Adrian; Dudi Hendaryan; Siti Khadzartsenya
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 2 (2022): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i2.1896

Abstract

This study is a quantitative study, which aims to determine: 1) The magnitude of the influence of Company Size on Audit delay on Property and Real Estate sector companies in Indonesia, 2) The magnitude of the effect of Profitability on Audit delay on Property and Real Estate sector companies in Indonesia, and 3) The influence of Company Size and Profitability simultaneously affects audit delays on Property and Real Estate sector companies in Indonesia. The sampling technique used is non-probability sampling with the purposive sampling method, so that 19 companies were obtained for 5 years with a total of 95 analysis units. The tests carried out in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests (normality tests, heteroskedasticity tests and, multicolonierity tests), multiple linear regression tests, correlation coefficient tests, determination coefficient tests, t tests, and f tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version 26. The results of this study show that 1) Company Size affects audit delays in property and real estate sector companies in Indonesia. 2) Profitability affects audit delays in property and real estate sector companies in Indonesia. 3) Company Size and Profitability simultaneously affect audit delays in property and real estate sector companies in Indonesia.
Analysis of the Effect of Capital Adequacy Ratio and Non-Performing Loans on Return on Assets in 4 State-Owned Banks Listed on the IDX for the 2017-2021 Period Dinna Charisma; Ari Bramasto; Elvina Nisa A S
Almana : Jurnal Manajemen dan Bisnis Vol 6 No 3 (2022): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v6i3.1953

Abstract

One indicator of banking financial performance can be seen through Return on Assets (ROA). This is because ROA is used to measure the effectiveness of a company in generating profits by utilizing its assets. Financial ratios such as Capital Adequacy Ratio (CAR) and Non Performing Loans (NPL) help industrial banking to evaluate and assess the soundness of a bank. This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) on Return on Assets (ROA) in 4 state-owned banks listed on the Indonesia Stock Exchange for the period 2017-2021. The type of data used in this study is secondary data obtained from the annual financial statements of banks published on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique in this study used purposive sampling with 3 criteria and the sample in this study amounted to 4 banks. The analytical method used is quantitative, processed using SPSS 25. The results show that partially the Capital Adequacy Ratio (CAR) variable has a significant positive effect on Return on Assets (ROA), while the Non-Performing Loan (NPL) variable has no significant effect to Return on Assets (ROA).
Influence of Auditor Professionalism and Competence on the Quality of Internal Audit Ari Bramasto; Indri Utami; Ayu Lestari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2318

Abstract

This thesis entitled "The Effect of Professionalism and Auditor Competence on the Quality of Internal Audit Study at the Bandung Regency Housing, Settlement and Land Office" this research is a quantitative research, which aims to find out: 1) The magnitude of the influence of auditor professionalism on the quality of internal audit, 2) The magnitude of the influence of auditor competence on the quality of internal audit, and 3) The magnitude of the influence of audit quality on the quality of internal audit. The sampling technique used was the distribution of questionnaires with a total of 30 respondents.Tests conducted in this study include validity tests, reliability tests, classical assumption tests (normality tests, heteroscedasticity tests and, multicolonicity tests), simple linear regression, determination coefficient tests and t tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version The results of this study show that 1) There is an influence of auditor professionalism on the quality of internal audit. 2) There is an influence of auditor competence on the quality of internal audit. 3) There is an effect of audit quality on the quality of internal audit.
ANALISIS KINERJA KARYAWAN MELALUI FAKTOR-FAKTOR BUDAYA ORGANISASI DAN KUALITAS SISTEM INFORMASI AKUNTANSI (STUDI PADA BADAN KEUANGAN DAN ASET DAERAH KABUPATEN BANDUNG) Ari Bramasto; Neni Astini; Putri Harissa
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This take a look at examines the elements that have an effect on the overall performance of personnel of the Regional Financial and Asset Agency of Bandung Regency, particularly via Work Culture and Accounting Information Systems. The studies approach used on this studies is descriptive verification, in the meantime the approach of evaluation used is a couple of linear regression the usage of the IBM SPSS 23 software. This take a look at used purposive sampling with a complete of forty six respondents. The outcomes indicated that the paintings subculture and accounting statistics gadget had a high-quality and giant impact on worker overall performance.
Penguatan Perencanaan Keuangan Keluarga pada Pengusaha Kuliner Kawasan Gasibu Mini Antapani Kulon Kota Bandung Bramasto, Ari; Oktavian, Rizky Ferari; Anggadini, Sri Dewi
Jurnal Pengabdian Tri Bhakti Vol 6 No 1 (2024): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v6i1.2269

Abstract

Abstract Culinary entrepreneurs in the Gasibu Mini, Bandung, don't have much knowledge about family financial management, don't know much about capital investment, and need insight into capital investment. The fact of life is limited not only today, but it is necessary to think about the future too. Hope for the future will improve, many things in life need to be planned as well as possible, this is also the case with family financial planning. Financial planning for culinary entrepreneurs in Gasmin area does not need to be too complicated. Financial planning is carried out by making expenditure and income in detail. It is also necessary to pay attention to the regularity and neatness of recording so that the family's financial condition can be measured and is able to show whether the family's financial condition is healthy or whether they are experiencing problems. Financial planning is used as a strategy for separating family capital and business capital as an effort to increase efficiency. The aim of PkM activities is to ensure that families of culinary entrepreneurs have clear steps in mapping out financial planning for the future. The implementation method in solving problems is through socializing the importance and use of family financial planning, assistance in using capital investment and other alternatives, continuous assistance for 3 months which in the end can set aside 30% of total income for a better future. Mandatory outputs include publications through journals and news as well as online videos
The Effect of Accountability and Auditor Independence on Internal Audit Quality (Study on the Inspectorate of West Bandung Regency) Ari Bramasto
Journal of Economics and Business (JECOMBI) Vol. 4 No. 03 (2024): Journal of Economics and Business (JECOMBI), Mei 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecombi.v4i03.87

Abstract

This research is a quantitative study, which aims to determine: 1) the influence of accountability on the quality of internal audit, 2) the influence of auditor independence on audit quality. internal, and 3) the influence of accountability and independence on the quality of internal audit. The sampling technique used is saturated sampling technique or census, all members of the population are sampled so that there are 45 respondents. The tests carried out in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests (normality test, heteroscedasticity test and, multicollinearity test), multiple linear regression, correlation coefficient test, coefficient of determination test, t test, and f test which processed using SPSS (Statistical Product and Service Solutions) software for Windows version 26. The results of this study show that 1) there is an influence of accountability on the quality of internal audits. 2) there is an influence of auditor independence on the quality of internal audits. 3) there is an influence of accountability and independence of auditors on the quality of internal audits.
The Influence of the Application of Information Technology and the Implementation of Internal Control on the Quality of Accounting Information Systems (Study On Textile Company Pt. Budi Agung Sentosa Ari Bramasto
Jurnal Ekonomi, Akuntasi dan manajemen Indonesia (JEAMI) Vol. 2 No. 02 (2024): Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia (JEAMI), Mei 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jeami.v2i02.549

Abstract

The need for information depends on various factors, including the information technology used, but the application of technology in producing information should consider the user. The purpose of this study was to determine the effect of the application of information technology and the implementation of internal control on the quality of accounting information systems at PT. Budi Agung Sentosa. The method used is a descriptive verification approach. the population in this study were employees of PT. Budi Agung Sentosa as many as 50 people where the sampling method used was saturated sampling. The data analysis used is multiple regression analysis. The results show that the application of information technology has a positive and significant impact on the quality of the accounting information system at PT Budi Agung Sentosa by 67.7%. The implementation of internal control has a positive and significant effect on the quality of the accounting information system at PT Budi Agung Sentosa by 62.5% and simultaneously the application of information technology and the implementation of internal control together has a significant effect on the quality of the accounting information system at PT Budi Agung Sentosa with a large the effect of 73.6% while the remaining 26.4% is influenced by other factors that are not observed.
Co-Authors Amelia, Alya Anggrahini, Muliastuti Asep Saepudin Asri Syahriani Ayi Astuti Ayu Lestari Dinna Charisma Dudi Hendaryan Elvina Nisa A S Haryadi, Dudi Haryadi, Dudi Indri Utami Kristiana, Emelia Kurnia, Meida Rahma Meida Rahma Kurnia Mentari Puteri Pertiwi Mirna Nurwenda Muhamad Iqbal Adrian Muliastuti Anggrahini Neneng Nur Azizah Neni Astini Ockativian, Rizky Ferari Oktavian, Rizky Ferari Olivia Ardan Ameswari Pinasti, Erina Pratidhina, Puti Harissa Putri Harissa Rafa Nafisah Ridwan Hana Adiwiguna Rizky Ferrari Oktavian Sadikin, Taufik Saepudin, Asep Saputri, Asti Pirmanda Sari Damayanti Sari Damayanti Siti Khadzartsenya Soetiman, Enang Narlan Sri Damayanti Sri Dewi Anggadini Sri Dewi Anggadini Suhayati, Ely Sultan Miftahul Sulton Aulia Surtikanti Syahnaz, Siti Nurhaliza Tatik Rohmawati Trisna Sutrisna Uswatun Hasanah Yuni Marginingsih