Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Studi Akuntansi Pajak Keuangan
Ringkot P Nainggolan
Sekolah Tinggi Ilmu Ekonomi Jayakarta
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi empiris pada Kantor Akuntan Publik di DKI Jakarta) Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan; Oktavia Marpaung
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 3 No 02 (2022): Vol. 03 No. 02 Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v3i02.122

Abstract

Profesi Akuntan Publik (auditor) ibarat “pedang mata dua”, di satu sisi auditor harus memperhatikan kredibilitas dan etika profesi, namun di sisi lain juga harus menghadapi tekanan dari klien dalam berbagai pengambilan keputusan auditor. Jika auditor tidak mampu menolak tekanan dari klien seperti tekanan personal, emosional atau keuangan maka independensi dan kompetensi auditor telah berkurang dan bisa mempengaruhi kualitas audit. Penelitian ini bertujuan untuk menganalisis dan membuktikan bukti empiris pengaruh kompetensi dan independensi yang diberikan oleh KAP terhadap kualitas audit. Sampel yang digunakan sebanyak 38 responden yaitu auditor yang terdapat pada 7 KAP di DKI Jakarta. Sedangkan untuk menjawab hipotesis penelitian menggunakan alat analisis regresi berganda, setelah sebelumnya dilakukan pengujian asumsi klasik. Berdasarkan hasil penelitian dapat disimpulkan bahwa kompetensi dan independensi auditor berpengaruh positif terhadap kualitas audit. Sehingga semakin luas kompetensi seorang auditor serta semakin dalam independensi dibidang auditing, maka akan semakin baik kualitas audit yang dilakukan.
PENGARUH SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA PUSKESMAS SITANGGAL Eduward Tony Sitorus; Risma Ayu Nabela; Oktavia Marpaung; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i1.220

Abstract

This research aims to analyze the influence of accounting information systems and performance measurement systems. The method used in research using quantitative research is research that is described systematically, directed and clearly structured from the beginning to the formation of the research design. The sample is nonprobability sampling using a saturated sample. The population in this study was the Siangkat Community Health Center. The sample in the study was 30 samples. Data used in This research uses primary data sourced from the Sitanggal Community Health Center. Results of this research: partially (t test) it is known that the Accounting Information System and Performance Measurement System have a significant effect on Managerial Performance, and in the F test the Accounting Information System and Performance  Measurement System variables simultaneously have an effect on Managerial performance. In the coefficient of determination, there is an influence of motivation and work discipline on employee performance which is influenced by other factors which are not included in the variables in this research.
ANALYSIS OF UMKM FINANCIAL REPORTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO ENTITIES (SAK EMKM) (BERKAH RIDHO BUSINESS CASE STUDY) Yogi Prasetyo; Maralus Samosir; Eduward Tony Sitorus; Ringkot P Nainggolan
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i3.445

Abstract

This research aims to assist in the preparation of financial statements in accordance with SAK EMKM at Usaha Berkah Ridho, located in Milangasri Village, Panekan District, Magetan Regency. Usaha Berkah Ridho is a manufacturing company that produces cakes. This research uses a descriptive approach with quantitative and qualitative methods, as well as data collection techniques such as interviews, documentation, and observation. The results of the research show that Usaha Berkah Ridho has not yet prepared financial statements in accordance with SAK EMKM due to a lack of understanding of these standards. Currently, the company only records cash receipts and expenditures simply in a daily journal.
Co-Authors Eduward Tony Sitorus Eduward Tony Sitorus Maralus Samosir Oktavia Marpaung Risma Ayu Nabela Yogi Prasetyo