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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi
Riki Martusa
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Continuous Auditing (Audit Masa Mendatang yang Membangun Kemampuan Pengauditan terotomatisasi) Riki Martusa
Jurnal Akuntansi Vol. 5 No. 2 (2006)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v5i2.279

Abstract

Technological advances (e.g. e-commerce and the internet) have changed business practices and the process of recording and storing business transactions. eXtensible Business Reporting Language (XBRL) will soon be built into accounting and reporting software which would allow on-line real-time preparation, publication, examination and extraction of financial information. The digital economy has significantly altered the way business is conducted and financial information iscommunicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. Thus, outside, independent auditors should use continuous, electronic auditing when most financial informationexists only in electronic form under real-time accounting systems. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing andis now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as "a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information. " This paper is based on a review of related literature, andinnovative continuous auditing applications. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation ofnew software and audit models.Keywords: Real-time accounting systems, continuous auditing, and building automated auditing capability.
Zakat Tinjauan Teoritis dan Pengurang Penghasilan Kena Pajak Riki Martusa
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.339

Abstract

Zakat is the amount of assets which obligate to be given by every mosiem or institute is owned by moslem people to be given toward people have right to accept that accordingto syari ’at Allah SWT. Every moslem have filled that qualification, must obligate zakat. Zakat’s principal purpose improve mustahik life’s (people have right to accept zakat)become muzakki (people pay zakat). There is unconsistent to UU no. 17 tahun 2000 and UU no. 38 tahun 1999. UU no.17 tahun 2000 declares income can be less to penghasilan kena pajak that is zakat penghasilan (profession ’s zakat), but UU no. 38 tahun 1999 declare zakat (not only income) can be less upon penghasilan kena pajak. Zakat according to UU no 38 1999 that is all assets which obligate to be given bymuslimin according to islam that is: gold, silver and money; trading and enterprise; outcome of agriculture; outcome of plantation; outcome of minings; outcome of animalhusbandry; outcome of products and services; rikaz also. Unconsistent of UU no. 38 tahun 1999 dan UU no. 17 tahun 2000 that is: (I) because misunderstad member oflegislatif toward means of zakat. (2) because different of opinion and reason of politic about how long zakat can deliberate in country fiscal.Keywords : zakat, penghasilan kena pajak.
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Penerapan Activity Based Costing (ABC) System Dalam Penghitungan Profitabilitas Produk Riki Martusa; Yoanes Dicky
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.361

Abstract

PT "X" is one of the companies working in the field of footwear products in the form in which women work shoes and slippers women marketed in the domestic market. PT "X" has not made an accurate calculation of production costs due to the method of calculating the current cost of production is traditional to perform equalization of resources regardless of the cost of the percentage of resource usage for each product. Application of the method of Activity Based Costing (ABC) System in calculating the production cost of a product can improve the system of calculating production costs that are currently carried out by PT "X". The results of calculating the cost of production using the method of Activity Based Costing (ABC) System can be used in calculating the profitability of a product that can be used by PT "X" to set the appropriate selling price by taking into account production costs and profitability of its products, so that the PT "X" can compete in this tight business world.Keywords: Activity Based Costing (ABC) System and Product Profitability.
Peranan Environmental Accounting terhadap Global Warming Riki Martusa
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.377

Abstract

This article explores about is global warming. The distortion of nature causes global warming. Industrial sector is one of global warming incurred. Some nations create a group to cope this matter. They try to reduce carbon emission as one of global warming causes by controlling industrial carbon emission through financial reporting. This article explores normatively roles of environmental accounting in cope with global warming. Keywords: global warming and environmental accounting.
Co-Authors , Meythi Alwi, Fachri Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Dharmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ethelind, Euclea Theda Glennisa, Cynthia Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Joni Joni Junita, Imelda Kenswary, Dhea Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Maya Malinda Meythi Meythi Meythi, Meythi Mulyadi Mulyadi Oktavianti Oktavianti Pardosi, Cynthia Stephani Permata, Nurul Intawaty Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Reynard Tandayu Riyanto, Naomi Fani Santy Setiawan Surya Setyawan Tan Ming Kuang Tanison, Nindy Verani Carolina Yasmin F., Rahajeng Yoanes Dicky Yolla Margaretha Zaniarti, Sri