Article Per Year (5 Year)
p-Index From 2021 - 2026
4.064
P-Index
This Author published in this journals
All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis INTI Nusa Mandiri Akrab Juara : Jurnal Ilmu-ilmu Sosial Akasia: Artikel Ilmiah Sistem Informasi Akuntansi JUSTIAN - Jurnal Sistem Informasi Akuntansi Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Journal of Accounting Information System Jurnal Intelek Dan Cendikiawan Nusantara Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Kasmanto Miharja
Universitas Bina Sarana Informatika
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Implementasi Data Transaksi Usaha Dagang Menggunakan Aplikasi Akuntansi Untuk Memudahkan Penyajian Laporan Wulandari Nurfika; Arfhan Prasetyo; Kasmanto Miharja
JAIS - Journal of Accounting Information System Vol. 1 No. 1 (2021): Juni
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jais.v1i01.878

Abstract

Pada perkembangan zaman yang semakin meroket, peranan teknologi tentunya memiliki pengaruh besar dalam lini kehidupan masyarakat, khususnya bagi perusahaan dalam bidang keuangan. Pentingnya suatu pencatatan transaksi keuangan bagi perusahaan agar dapat mengontrol seluruh transaksi dan aktivitas yang terjadi didalam sebuah perusahaan. Komputer menjadi alat bantu teknologi yang memudahkan kinerja suatu perusahaan. Begitu pula dalam pencatatan transaksi diperlukannya sistem komputerisasi untuk memudahkan perusahaan dalam melakukan pencatatan serta kebutuhan dalam menyajikan suatu laporan keuangan yang cepat dan akurat. Dalam melakukan pencatatan transaksi keuangan pada Toko Bangunan dilakukan secara manual sehingga pembuatan laporan yang dihasilkan membutuhkan waktu yang cukup lama dan besar kemungkinan akan adanya kesalahan dari informasi yang dihasilkan karena kurangnya ketelitian manusia. Oleh karena itu pencatatan transaksi Toko Bangunan diterapkan kedalam sistem informasi akuntansi yang telah terkomputerisasi, salah satu software akuntansi yang dapat digunakan adalah software Myob Accounting V.17. Dengan software akuntansi tersebut dapat mempermudah aktivitas perusahaan dalam melakukan pencatatan transaksi keuangan serta mempermudah dalam menyajikan sebuah laporan keuangan yang akurat secara efketif dan efisien.
Peranan Audit Internal dalam Pencegahan (Fraud) Pada PT Bank Mandiri Maulida Hasanah; Kasmanto Miharja; Tia Fahda Absyari; Rianyta Tanjung
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1583

Abstract

The aim of this reseacrh is to analyze the role of internal audit in preventing fraud at PT Bank Mandiri using the Literature Review research method. Implementing a correct internal control system at PT Bank Mandiri can increase supervision of opportunities for fraud to occur, therefore the internal audit team has the quality to handle problems and carry out supervision well. SPAI-Standard no 120.2 2004 states that internal audit must have the knowledge and responsibility for understanding, investigating and testing for fraud. If internal audit has a good and correct monitoring function,opportunities for fraud to occur can be prevented.
Kode Etik Akuntan Publik Dan Pelanggaran Pelaporan Audit PT Garuda Indonesia Tbk Fitrah Sarah Maryanti; Kasmanto Miharja; Anastasya Amara Salsabila; Yunita Tri Damayanti
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3733

Abstract

This study analyzes the Code of Ethics for Public Accountants and Audit Reporting Violations of PT Garuda Indonesia Tbk. This research uses a qualitative descriptive method. The data collection technique in this research uses literature review. The result of this study is that based on the violation case that occurred at PT Garuda Indonesia, it appears that a public accountant ignores the ethical values of the profession which should be a guide and guideline in carrying out his duties. The auditor who allowed the recognition of receivables as Garuda’s revenue showed this imprudence. The KAP violated various auditing standards in this case showing that he was not professional in his work. This case lowers public confidence in the accounting profession, which should be responsible for the management of accounting information.
Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Irna Susilawati; Kasmanto Miharja; Indriyani Diwantari; Lutfia Putri Salsabila
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 3 (2024): Agustus : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i3.3745

Abstract

Accounting audit is an important process in ensuring the integrity and accuracy of a company's financial reports. However, the effectiveness of accounting audits does not only depend on the auditor's ability to find errors or fraud, but also on the company's own internal controls. This research aims to analyze the extent to which the effectiveness of accounting audits depends on the quality of the company's internal control. The research method used is qualitative analysis of historical data The results of the analysis show that the quality of internal control has a direct impact on the effectiveness of accounting audits. Companies with strong internal controls tend to have more effective accounting audits, because auditors can rely on those internal controls in identifying risks and evaluating the reliability of financial data. However, challenges arise when a company's internal controls are inadequate or not implemented consistently. This can result in auditors having to do more detective work and increase the risk of failure to detect errors or fraud. Therefore, companies need to pay attention to improving and improving their internal controls to support the effectiveness of accounting audits. This research provides important insights for company management and auditors in understanding the complex relationship between internal control and the effectiveness of accounting audits. By strengthening internal controls, companies can improve the quality of their financial reporting and reduce potential risks associated with errors or fraud.
Perbandingan Pencatatan Keuangan Manual dengan Menggunakan Zahir Accounting Pada Warung Kopi Rakjat Maulidia, Elsa; Wasiyanti, Sri; Miharja, Kasmanto
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 3 No 2 (2023): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - Oktober 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v3i2.2612

Abstract

Warung Kopi Rakjat is a company operating in the trading business which provides various types of drinks. Currently Warung Kopi Rakjat has a problem, namely the sales recording system which is still manual by writing down transactions using books, many obstacles are faced such as transactions that are not recorded, sales recaps take a long time and financial reporting is often late. This problem is the background for this research to change manual transaction recording by implementing accounting software, namely Zahir Accounting Version 6 Build 13, in managing financial data. Using Zahir makes it easy and has many advantages in its operation, namely using Indonesian, a user guide that is easy to follow and other facilities in Zahir. By using Zahir, companies will certainly gain benefits in managing financial data, storing financial data. And obtain comprehensive financial reports in a short time with correct data.
Implementasi Zahir Accounting Versi 6 Pada Toko Besi Surya Jaya Bogor Aryanto, Ayu Lestari; Wasiyanti, Sri; Miharja, Kasmanto
Jurnal Sistem Informasi Akuntansi Vol 4 No 2 (2023): Periode September 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v4i2.2543

Abstract

In a company, financial reports have a very important role in order to reach the quality of the company, to find out whether the financial position has increased or decreased. Financial reports are also a tool for processing company data related to accounting. This research uses a direct observation method (observation) by directly observing financial transaction management activities carried out using cash records which are then recapitulated manually, an interview method to obtain some information regarding existing problems in the company, a literature study method to strengthen the research author. Surya Jaya Bogor Iron Shop is engaged in selling various building materials. Currently, companies already carry out accounting records manually, namely by writing and using Microsoft Excel, but manual recording is still not able to speed up company performance and there are still many obstacles that cause accounting records to disappear at any time. Therefore, this research focuses on processing accounting data at the Surya Jaya Bogor Iron Shop using the Zahir Accounting Version 6 Build 13 application which is easy to use and understand so that it can form financial reports quickly and produce financial reports in accordance with financial accounting standards.
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan : Studi Kasus Perusahaan Manufaktur SubSektor Logam Di BEI Tahun 2019-2023 Anila Ambarani; Kasmanto Miharja; Adella Yudanti; Verliana Diva
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i2.149

Abstract

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.
Pengaruh Pengalaman Auditor Terhadap Kualitas Audit (Studi Literatur) Shalshabila Shafa; Kasmanto Miharja; Devi Savira
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.323

Abstract

The auditor's experience aspect is a crucial factor in determining the quality of audit activities at KAP. The research is aimed at exploring the impact of aspects of an auditor's experience on the quality of audit activities and results based on relevant literature studies. The research method uses a narrative literature review to synthesize evidence from various literature sources. The results of the analysis show that the auditor's experience aspect has a close, positive and significant relationship to the auditor's ability to identify material errors and fraud in the form of client financial reports. The implication of this research is the importance of developing auditor experience as a strategy to improve audit standards and public trust.
Standar Akuntansi Pemerintahan dan Sumber Daya Manusia Terhadap kualitas Laporan Keuangan Inspektorat Jendral Kementerian Pertanian Iqlimah, Syifa; Miharja, Kasmanto
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol. 4 No. 2 (2024)
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v4i2.5767

Abstract

PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Vero, M. Adnan; Miharja, Kasmanto; Rizqi, M. Awwallu; Ramadhan, Fikri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2074

Abstract

The research aims to analyze the role of audit in corporate governance of PT Industri Jamu and Farmasi Sido Muncul Tbk by using observation methods and related literature study methods. The results of the research above state that internal and external audits provide accountability reports and verify that financial reports are in accordance with generally accepted accounting principles and international financial reporting standards to ensure that financial reports provide a fair and correct picture of the company's financial condition.Keywords: Audit; Internal Audit; External Audit; Corporate Governance
Co-Authors Ade Sri Mulyani Adella Yudanti Amelia Aryani Anastasya Amara Salsabila Andika Tofan Angeli, May Angelina, Faustina Julia Anila Ambarani Arfhan Prasetyo Arfhan Prasetyo Aryanto, Ayu Lestari Devi Savira Dwiyanti, Salsabilla Fitrah Sarah Maryanti Hia, Wiwin Veberlina Indriyani Diwantari Iqlimah, Syifa Irna Susilawati Kinanti Denissa Ayu Kurniati, Inayah Putri Lila Dini Utami Lutfia Putri Salsabila Mai Rahayu Maulida Hasanah Maulidia, Elsa Muhamad Anwar Jaelani Muhammad Arul Andreandra Nabila, Fitri Ningrum, Paulina Putri Novita Damayanti Nurfika Wulandari Nurfika, Wulandari Nurhayaty, Ety Putri, Inayah Ramadhan, Fikri Rianyta Tanjung Rinjani Novitasari Rizqi, M. Awwallu Romadhan, Satriya Salsabilla, Malika Shafira Vebby Fadila Shalshabila Shafa Sri Wasiyanti, Sri Tia Fahda Absyari Verliana Diva Vero, M. Adnan Wulandari Nurfika Wulandari, Nurfika Yunita Tri Damayanti