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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Competitive Jurnal Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach Jurnal Warta Desa (JWD)
Chandra Prasadhita
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Audit Quality and Auditor Switching in LQ45 Index Listed Firms of the Indonesia Stock Exchange Chandra Prasadhita
Tirtayasa Ekonomika Vol 16, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i2.12984

Abstract

Auditor switching is important to maintain audit quality. This study aims to find empirical evidence regarding the effect of auditor switching on the audit quality of companies listed on the LQ45 index of the Indonesia Stock Exchange. Switching Public Accounting Firm and switching audit partner is the dependent variable in this study. Audit quality as the dependent variable is measured by the value of discretionary accruals. The saturated sampling method was used with the entire population of companies listed on the LQ45 index of the Indonesia Stock Exchange with a total of 45 companies in 2019 - 2020. Multiple regression analysis techniques were used. The results of the study stated that Public Accounting Firm switching and audit partners switching does not affect audit quality.Keywords : Public Accounting Firm Switching, Audit Partners Switching, Audit Quality.
DETERMINAN FEE AUDIT : STUDI KASUS PADA ENTITAS MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN Roza Mulyadi; Chandra Prasadhita
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2865

Abstract

Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Dabella Yunia; Galih Fajar Muttaqin; Windu Mulyasari; Kurniasih Dwi Astuti; Nana Nofianti; Tri Wahyudi; Muhammad Nawawi; Chandra Prasadhita
Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jwd.v3i2.133

Abstract

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.
Pemberdayaan Masyarakat Membuat Bakso Bandeng di Kelurahan Unyur, Serang, Banten Dabella Yunia; Chandra Prasadhita; Dien Muhammad Salam
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v2i2.1729

Abstract

This society aims to increase community creativity which provides economic added value for milkfish. This activity is carried out by inviting the community to be given an entrepreneurial presentation, then providing training to make milkfish milkfish. Milkfish meatballs are added value with contemporary packaging, namely in cup packaging. This is a strategic business and at the same time raised local resources.
Receivables Collection for Transportation Service At PT Ciomas Ariya Samudera Chandra Prasadhita; Muhammad Nawawi; Alinda Rakhe Yulia Putri
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.134

Abstract

Receivables are part of the assets of an entity in the form of short-term or long-term claim rights from past economic transactions carried out by the company concerned with its clients. PT. Ciomas Ariya Samudera is a service company that focuses its business in the field of transportation services located in Cilegon Banten. The research method used in this study is a qualitative research method with a sequence of steps consisting of observations, interviews, and documentation collected from PT. Ciomas Ariya Samudera. The results obtained in the field describe the procedure for collecting receivables from transportation services at PT. Ciomas Ariya Samudera is in line with the theory.
Enterprise Resource Planning (ERP) and Management Controler : A Study of Manufacturing Industries in Banten Muhammad Nawawi; Chandra Prasadhita; Luthfi Octavian
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19180

Abstract

The objectives of this study focus on the implementation of ERP and its impact on business and management controllers, and more specifically, it is necessary to present a new wave of information systems and to identify their impact on the relationship of management controllers with the entire management system within the company. The survey results were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). PLS-SEM provides an estimate of the relationship between variables and constructions (measurement models) and between constructions (structural models). The system quality of the ERP affects the satisfaction of the management controller, then the quality of the ERP information also affects the satisfaction of the management controller. Furthermore, the user utility of the ERP system also directly affects the satisfaction of management controllers. Then, communication does not affect the satisfaction of the management controller because the better the system, the less intense communication will be. In conclusion, ERP convincingly transforms accounting practices within the company, by encouraging the formalization of operations, automation, and securing the recording of operations. ERP makes it possible to apply an event-driven accounting approach to practice. Data collection is ERP's main contribution to management controllers and leads to harmonization and improvement of budget information.Keywords: ERP, management controllers, communication and information systems
Development of Accounting Systems Using Blockchain Technology Chandra Prasadhita; Muhammad Nawawi
Jurnal Riset Akuntansi Terpadu Vol 16, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i2.22012

Abstract

Business organizations need adequate data transparency to produce real time and high quality information. The Double Entry accounting system is considered not enough to provide these things, so development of Triple Entry accounting system is needed. Triple Entry accounting system is closely related to Blockchain. This study uses a systematic literature review that leads to development of accounting systems using blockchain technology. This is because the implementation of the Triple Entry accounting system to store transactions permanently on the blockchain ensures that the sender has the authority to carry out non-reversible transactions using public key cryptography.
Pemanfaatan Mendeley sebagai Sarana Penulisan Daftar Pustaka pada Karya Tulis Ilmiah Dabella Yunia; Chandra Prasadhita; Galih Fajar Muttaqin
Jurnal Abdimas Indonesia Vol. 2 No. 3 (2022): Juli-September 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i3.313

Abstract

Penulisan artikel ini bertujuan untuk mengetahui apakah diperlukan kegiatan pelatihan ketrampilan menggunakan management reference. Sasaran peserta kegiatan adalah akademisi di wilayah Indonesia. Metode yang digunakan adalah ceramah dan praktik melalui media online Zoommeting. Kegiatan dilaksanakan selama satu hari. Narasumber yang dihadirkan adalah dosen Universitas Sultan Ageng Tirtayasa yang memiliki keahlian dalam menggunakan Mendeley. Hasil kegiatan adalah peserta workshop memiliki akun Mendeley, mampu menginstal Mendeley Dekstop, mampu melakukan metadata dan mampu menyusun daftar pustaka menggunakan Mendeley. Pada akhir kegiatan dapat disimpulkan bahwa tujuan kegiatan workshop tercapai.
Co-Authors Alinda Rakhe Yulia Putri Dien Muhammad Salam Galih Fajar Muttaqin Luthfi Octavian Muhammad Nawawi Muhammad Nawawi Mulyasari, Windu Nana Nofianti, Nana Roza Mulyadi Tri Wahyudi Wahyudi Yunia, Dabella