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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jambura Economic Education Journal JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal Jurnal Proaksi JASF (Journal of Accounting and Strategic Finance) Journal of Economics, Business, and Government Challenges Proceeding of National Conference on Accounting & Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Mandala Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Community Service Bima Journal : Business, Management and Accounting Journal Indonesian Journal of Innovation Studies International Journal of Multidisciplinary Research and Literature (IJOMRAL) Formosa Journal of Applied Sciences (FJAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Research (IJAR) Realible Accounting Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Riset Ekonomi dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat SENSASI
Rida Perwita Sari
Lecturer At The Faculty Of Economics And Business, National Development University “Veteran” East Java, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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ANALISIS PENGAKUAN ASET TETAP PADA PT. X Rindu Reza Budiarti; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.369

Abstract

. This article discusses the results of an independent internship program in the Merdeka Belajar Kampus Merdeka (MBKM) initiative conducted at PT X, with a focus on analyzing the recognition of fixed assets by PT X. This research uses a qualitative analysis approach with second-order data from PT X's 2023 financial statements and related notes. Understanding accounting policies, document verification, physical inspection of assets, and analysis of management estimates are part of the audit process. The main conclusion showed that there were errors in the recognition of fixed assets, especially when calculating the acquisition price, which did not include VAT of Rp 5,000,000. By revising the fixed asset recognition journal, the acquisition cost of the building was increased to Rp 250,000,000. The end result shows that, in accordance with accounting standards, PT X's financial statements now accurately reflect the value of its fixed assets. Suggestions include improved documentation, collaboration between departments, and tax compliance. This experience emphasizes the importance of accuracy in calculating the acquisition cost of fixed assets and coordination between departments to ensure financial reporting accuracy. This research provides valuable insight into real-world accounting and auditing practices, as well as the importance of compliance with accounting standards in maintaining the integrity of a company's financial statements.
ANALISIS PERLAKUAN AKUNTANSI PERSEDIAAN BERDASARKAN PSAK NO. 14 PADA PT. MODERNA TEHNIK PERKASA Sheva Rajaby Eliya Trenggono; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.370

Abstract

This study aims to assess the suitability of recording and measuring inventory of PT Moderna Tehnik Perkasa, a construction services company in East Java, with PSAK No. 14. Inventory is an important asset for the continuity of company operations, but it is often difficult to record and value accurately. Using a qualitative descriptive method, this study analyzes data through a process of decomposing, describing, and comparing. The results reveal that PT Moderna Tehnik Perkasa has implemented the rules of PSAK No. 14 in its inventory management, demonstrating compliance with applicable accounting standards.
ANALISIS PENERAPAN PROSEDUR AUDIT PIUTANG USAHA PT. TCN OLEH KAP BS Narisyah Evita Zharah; Rida Perwita Sari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.393

Abstract

Laporan keuangan adalah presentasi sistematis dari kesehatan keuangan dan kinerja organisasi yang membantu pembaca membuat keputusan ekonomi yang terinformasi dengan menyediakan data tentang kesehatan keuangan, kinerja, dan arus kas organisasi. Salah satu akun penting dalam laporan keuangan adalah piutang usaha, yang muncul ketika barang atau jasa dijual secara kredit. Penelitian ini bertujuan untuk menjelaskan prosedur audit piutang usaha PT. TCN oleh KAP BS, serta cara mengatasi masalah yang muncul selama proses audit. Dalam penelitian ini data dikumpulkan melalui wawancara dengan pihak akuntansi PT. TCN dan auditor KAP BS sebagai sumber informasi primer, serta dari artikel penelitian terdahulu dan buku-buku akuntansi sebagai sumber informasi sekunder. Audit atas Piutang Usaha yang dilakukan dapat disimpulkan telah dilaksanakan dengan baik dan menghasilkan opini audit berupa opini wajar dengan pengecualian. Hanya saja terdapat temuan yaitu piutang usaha tak tertagih. Oleh karena itu, rekomendasi dari KAP BS yaitu menyarankan kepada PT. TCN untuk dilakukan pencatatan pencadangan piutang tak tertagih.
Optimalisasi Legalitas dan Pemasaran dalam Mendukung Pertumbuhan UMKM (Studi Kasus Pada UMKM di Kecamatan Sawahan Surabaya) Maura Nathasya Audina Hidayat; Rida Perwita Sari
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2171

Abstract

This research aims to analyze efforts to optimize legality and marketing in supporting the growth of MSMEs (Micro, Small, and Medium Enterprises) in Sawahan District, Surabaya. MSMEs with complete legality can more easily participate in these events, potentially boosting their visibility and product sales. The data for this research was obtained through in-depth interviews and direct observations, providing a comprehensive view of the challenges and opportunities faced by MSMEs in Sawahan District. Data analysis shows that while obtaining an NIB is relatively easy with assistance from related agencies, acquiring a halal certificate remains a significant challenge due to complex procedures.
Analisis Tingkat Transparansi Pelaporan Dana Kampanye selama Pemilihan Umum Tahun 2024 Suprapto, Siti Alisia Asri; Sari, Rida Perwita
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2262

Abstract

Penelitian ini bertujuan untuk menyediakan pemahaman mendalam mengenai praktik transparansi dalam pelaporan dana kampanye, serta untuk mengidentifikasi potensi perbaikan atau masalah yang dapat mempengaruhi integritas proses pemilu dan kepercayaan publik terhadap lembaga politik yang bersangkutan. Penelitian ini menggunakan metode pendekatan kualitatif dengan metode analisis data kualitatif. Teknik pengumpulan data dilakukan dengan dokumentasi, wawancara, dan studi pustaka. Informan dalam penelitian ini merupakan salah satu auditor yang melaksanakan audit kepatuhan kepada partai politik terkait. Hasil penelitian ini adalah selain peserta pemilu, upaya untuk memastikan pelaporan dana kampanye transparan juga melibatkan peran penting Komisi Pemilihan Umum (KPU) dan Kantor Akuntan Publik (KAP). Sosialisasi dan panduan yang diberikan oleh KAP kepada peserta pemilu merupakan langkah penting untuk memastikan pemahaman yang tepat tentang ketentuan dan peraturan dalam pelaporan dana kampanye. KPU dan KAP perlu meningkatkan upaya edukasi dan sosialisasi terkait sistem pelaporan dana kampanye, seperti sikadeka, kepada semua peserta pemilu.
Moderasi Manajemen Laba Pada Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Ireva Suryananingtyas; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10719

Abstract

The aim of this study was to ascertain the relationship between Good Corporate Governance and Corporate Social Responsibility and financial performance when earnings management was employed as a moderator. A quantitative methodology is used to conduct the research. Listed on the IDX during the period 2020-2022, consumer non-cyclicals companies comprised the research samples. This inquiry has made use of secondary data. The sample technique employed in this experiment was purposeful sampling. Data analysis for this study was done using PLS-SEM, which was assessed using WarpPLS 7.0. The outcomes of the study indicate that neither CSR nor GCG can influence financial performance, nor can earnings management act as a moderate between GCG and financial success. However, the influence of GCG on financial performance can be moderated by earnings management.
Determinan Fraudulent Financial Reporting Pada Perusahaan Jasa Transportasi Dan Logistik Di Indonesia Putri Maulidyah; Rida Perwita Sari; Acynthia Ayu Wilasittha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11372

Abstract

Penelitian ini bertujuan mengevaluasi dampak fraud hexagon terhadap fraudulent financial reporting. Analisis data dilakukan menggunakan bantuan software WarpPLS. Sampel terdiri dari 13 perusahaan jasa transportasi dan logistik yang terdaftar di BEI. Temuan ini mengindikasikan bahwa opportunity, rationalization, dan capability berpengaruh pada fraudulent financial reporting. Sebaliknya, pressure, ego, dan collusion tidak berpengaruh pada fraudulent financial reporting. Oleh karena itu, strategi untuk memperkecil adanya praktik fraudulent financial reporting harus dilakukan adanya pengawasan yang tepat dalam suatu perusahaan.
The Influence Of Audit Fee And Competency On Audit Quality Moderated By Professionalism At Kaps In Indonesia Rani Chrisna Putri; Rida Perwita Sari; Rizdina Azmiyanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6533

Abstract

This research aims to examine and analyze the influence of audit fee and competency on audit quality which is moderated by professionalism at KAP in Indonesia. The type of research applied in this research is a quantitative approach. The selected population was all auditors who worked at KAPs in Indonesia and were registered in the 2023 IAPI Directory. The sample was selected using convenience sampling techniques and obtained 97 respondents. This research uses WarpPLS 8.0 software as a data analysis tool. The research results show that audit fee and competency can influence audit quality at Indonesian KAP. Professionalism can also strengthen the influence of audit fee on audit quality, but cannot moderate the influence of competency on audit quality at KAPs in Indonesia.
Pengaruh Risk Tolerance Terhadap Keputusan Mahasiswa Surabaya Berinvestasi Dengan Financial Literacy Sebagai Variabel Moderasi Masruroh, Dewi; Perwita Sari, Rida
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 3 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v6i3.16155

Abstract

This study aims to test and prove the effect of risk tolerance on investment decisions and financial literacy can moderate risk tolerance on investment decisions. This research is a quantitative research with primary data. The analysis technique used is moderated regression analysis with WarpPLS 7.0 software. The study used students of the Faculty of Economics and Business, State University throughout the city of Surabaya, 2017-2018 as populations. The number of samples in this study were 100 respondents who were obtained by using purposive sampling technique. The results of the regression test show that risk tolerance affects investment decisions and financial literacy cannot moderate the relationship between risk tolerance and investment decisions.
Determinants of Audit Report Lag in Indonesia Audika, Brian; Priono, Hero; Sari, Rida Perwita
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 18, No. 6 : Al Qalam (November 2024)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v18i6.3795

Abstract

Financial statements are a very important part of the company, especially for public companies. Users of financial statements are very broad, ranging from internal managerial as performance measurement and decision making to investors and creditors. The purpose of this study was to determine and analyze empirically the effect between audit committee size, independent audit committee, audit committee expertise, and diligent audit committee with audit report lag. This type of research is quantitative research. The data analysis method in this study uses the Smart Equation Model Partial Least Square (SEM-PLS). The variables that will be observed in this study are audit committee size, audit committee independence, audit committee expertise and audit committee diligence as independent variables, while audit report lag is the dependent variable. Company size, profitability, KAP reputation are used as control variables in 78 property sector companies listed on the Indonesia Stock Exchange in 2021-2022. The results of this study provide empirical evidence that good GCG implementation can have an impact on audit report lag.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aditya Dwi Wardhana Agung Budi W Agus Tin Bella Soraya Agussalim, Agussalim Alif Faruqi Febri Yanto Amanda Dyah Ayu Wulan Cahya Ananda Putri, Dhea Wahyu Anggie Widiasari Anggita Febrianti, Diani Anisa, Nurul Anwar, Saiful Arifin, Dinah Tasyanda Nugraha Arsanty Triya Arvianti, Vivi Septi Audika, Brian Brahmantyo, Mohamad Fabrilian Budi Santoso Chandra Ayuswantana, Alfian Cinita Ayu Puspa Dewi Deva Dwi Ifanka Dewi Ayu Wulandari Dian Anita Nuswantara Dinda Alfia, Famia Septa Dinda Aulia Damayanti Dwi Suhartini Efa Rossana Eko Riadi Elva Aulia Mellinia Erna Sulistyowati Erna Sulistyowati Faluthia Fitri PN Febriantoro, Yoga Gabrena Septi Aulia Gusti Yunitasari Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hervina Puspitosari, Hervina Hesti Novitasari Hurip Tjahjono Ika Nirmalasari Indartik Kholifahtul Indrawati Yuhertiana Ireva Suryananingtyas Khaulan Ma'rufah Kholifahtul, Indartik Koeswardani, Grana Lidya Primta Surbakti Maharani Putri Rabbani Mahsun, Muhamad Manullang, Stephanie Melizcha Masruroh, Dewi Maura Nathasya Audina Hidayat Meirafiska Kurnia Raharja Mohamad Fabrilian Brahmantyo Mohamad Mahsun Muhammad Aqiil Fahreza Yofiansyah Muhammad Nabiel Azra Muhammad Syahrul Ramadani Nadia Rachma Dwiyanti Narisyah Evita Zharah Nelly Saadah Aprillia Oktavia Dwiana Oluwatoyin Muse Johnson Popoola Oryza Tannar Oryza Tannar Oryza Tannar Pramesti, Sri Dilla Priardhina, Isna Diva Nur PUSPITA SARI, RIKA Putri Maulidyah Putri, Firdianti Permata Qonaa Mukti, Muhammad Ayub Rani Chrisna Putri Ratnawati Ratnawati Renaningtyas Ratnatama, Shalom Noveta Resyifa Putri Pramesti Riadi, Eko Riesma Carunia Firdausy Rika Puspita Sari Rika Puspita Sari Rika Puspita Sari Rindu Reza Budiarti Rizdina Azmiyanti Rizky Amanda Ryandi, Ninesia Aliya Salsa Fitriandani Samas Adimisa Mishbah Habibie Sari, Anisa Ratna Sela Anisya Saharani Sheva Rajaby Eliya Trenggono Singgih Alfiyahya Siti Sundari Siti Sundari Solly Aryza Sri Hastuti Sri Hastuti Sulistyo, Endah Suprapto, Siti Alisia Asri Suprianti, Lilik Toelle, Aleisia Tamariezka Aurellia Turino Turino Ulum, Fahmy Wicaksana, Raihan Wira Widiasari, Anggie Wildatul Muawanah Witang Pranestianegara Yuniati, Mochammad David Hardiansyah