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All Journal Jurnal Manajemen Terapan dan Keuangan JURISMA: Jurnal Riset Bisnis & Manajemen ACCRUALS (Accounting Research Journal of Sutaatmadja) Proceeding of National Conference on Accounting & Finance Journal Corner of Education, Linguistics, and Literature Jurnal Riset Akuntansi Bandung Conference Series: Accountancy JURNAL PARADIGMA: Journal of Sociology Research and Education Kajian Akuntansi
Magnaz Lestira Oktaroza
Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kompetensi dan Independensi Auditor terhadap Kualitas Audit Anisa Oktapiani; Magnaz Lestira Oktaroza; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 2 No. 1 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.053 KB) | DOI: 10.29313/bcsa.v2i1.2223

Abstract

Abstract. This study had purpose to know the effect of Auditor Competence and Auditor Indepence on Audit Quality (Study on Public Accounting Firms in Bandung City). This study uses a descriptive quantitative approach, which is measured using the SPSS 23.00 multiple linear regression based method. The sample was determined based on the convenience sampling method, with a total sample of 10 Public Accounting Firms (KAP) registered at the Directory of the Indonesian Institute of Certified Public Accountants (IAPI) so that the total respondents in this study were 30 respondents. The test of the Hypothesis use simultaneous test (f test) and partial test (t test). Abstrak. Penelitian memiliki tujuan untuk menguji apakah Kompetensi Auditor dan Independensi Auditor berpengaruh terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode regresi linear berganda yang di bantu dengan software SPSS 23.00. Sampel diambil berdasarkan metode convenience sampling, dengan jumlah sampel diambil yaitu sebanyak 10 Kantor Akuntan Publik (KAP) yang terdaftar di Direktori Institut Akuntan Publik Indonesia atau disebut “IAPI”. Banhyaknya responden sampel dalam penelitian ini yaitu 30 auditor. Guna menguji hipotesis peneliti dengan uji partial (uji t) dan uji simultan (uji f).
Pengaruh Moralitas Individu terhadap Kecurangan dengan Budaya Etis Organisasi sebagai Variabel Moderasi Syifa Aghnia; Magnaz Lestira Oktaroza; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.557 KB) | DOI: 10.29313/bcsa.v2i2.2631

Abstract

Abstract. This research is based on a phenomenon that still occurs in State-Owned Enterprises (BUMN) where there are still many incidents of fraud, one of which is caused by a moral crisis. Therefore, this study aims to examine the effect of individual morality on fraud with organizational ethical culture as a moderating variable. This research is a quantitative research with verification method. Respondents in this study were 155 employees of State-Owned Enterprises (BUMN) in the Strategic and High Technology Defense Industry Sector in Bandung City. The method used for sampling is non-probability with the technique used is purposive sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used is simple regression analysis and moderated regression analysis (MRA) with the help of SPSS version 23 statistical tool. The results show that individual morality has a significant effect on fraud and organizational ethical culture is not able to moderate the influence of individual morality on fraud. Abstrak. Penelitian ini didasarkan pada fenomena yang masih terjadi pada perusahaan Badan Usaha Milik Negara (BUMN) dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh sebuah krisis moral. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Moralitas Individu Terhadap Kecurangan dengan Budaya Etis Organisasi sebagai variabel pemoderasi. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 155 orang karyawan Badan Usaha Milik Negara (BUMN) Sektor Industri Pertahanan Strategis dan Teknologi Tinggi di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel yaitu non-probability dengan teknik digunakan adalah purposive sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi sederhana dan analisis regresi moderasi atau moderated regression analysis (MRA) dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa moralitas individu berpengaruh signifikan terhadap kecurangan dan budaya etis organisasi tidak mampu memoderasi pengaruh moralitas individu terhadap kecurangan
Pengaruh Kualitas Audit dan Komite Audit terhadap Manajemen Laba Faisal Baqir Tahmidi; Magnaz Lestira Oktaroza; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.371 KB) | DOI: 10.29313/bcsa.v2i2.3236

Abstract

Abstract. This research was conducted with the aim of knowing the effect of audit quality and audit committee on earnings management. The objects that become variables in this research are audit quality, audit committee, and earnings management. The subjects in this research were manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The research method is a verification method with a quantitative approach. In testing the research objectives, the researchers used multiple regression analysis with a research sample of 30 companies or 150 observations with an observation period of 2016 – 2020. The results of the research test showed that audit quality had a significant negative effect on earnings management, while the audit committee had a significant negative effect on earnings management. Suggestions for further researchers are that it is expected to extend the observation period which is expected to reproduce data and provide better results, and it is expected to be able to add other independent variables that can explain earnings management such as company size, auditor reputation, audit tenure and ownership structure on earnings management, and expanding the sample of companies, such as banking, property, or all companies listed on the Indonesia Stock Exchange. Abstrak. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kualitas audit dan komite audit terhadap manajemen laba. Objek yang menjadi variabel dalam penelitian ini adalah kualitas audit, komite audit, dan manajemen laba. Subjek dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Dalam melakukan pengujian terhadap tujuan penelitian, peneliti menggunakan analisis regresi berganda dengan sampel penelitian sebanyak 30 perusahaan atau 150 pengamatan dengan rentang waktu pengamatan 2016 – 2020. Hasil pengujian penelitian menunjukan bahwa kualitas audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan komite audit berpengaruh negatif signifikan terhadap manajemen laba. Saran bagi peneliti selanjutnya yaitu diharapkan untuk memperpanjang periode pengamatan yang diharapkan dapat memperbanyak data dan memberikan hasil yang lebih baik, dan diharapkan untuk dapat menambahkan variabel independen lain yang dapat menjelaskan manajemen laba seperti ukuran perusahaan, reputasi auditor, audit tenure dan struktur kepemilikan terhadap manajemen laba, serta memperluas sampel perusahaan, seperti perbankan, properti, atau seluruh perusahaan yang terdaftar di Bursa Efek Indonesia.
Pengaruh Pemanfaatan Teknologi dan Kualitas Layanan terhadap Loyalitas Pengguna Dompet Digital Nabila Resti Fauzi; Magnaz Lestira Oktaroza
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.931 KB) | DOI: 10.29313/bcsa.v2i2.4343

Abstract

Abstract. This study aims to examine the effect of technology utilization and service quality on digital wallet user loyalty. The method used in this study is a verification method using a quantitative approach. The sample in this study amounted to 110 MSMEs that use digital wallet applications (Dana, LinkAja, Ovo, Gopay, ShopeePay) in the Bandung City area. This study uses primary data sourced from questionnaires using non-probability sampling, namely convenience sampling. Hypothesis testing analysis data uses multiple linear regression analysis with IBM SPSS Statistics version 23. The results of the tests that have been carried out in this study indicate that the use of technology and service quality has a positive and significant effect on the loyalty of digital wallet users, either partially or simultaneously. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh pemanfaatan teknologi dan kualitas layanan terhadap loyalitas pengguna dompet digital. Metode yang digunakan dalam penelitian ini adalah metode verifikatif dengan menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini berjumlah 110 UMKM yang menggunakan aplikasi dompet digital (Dana, LinkAja, Ovo, Gopay, ShopeePay) di wilayah Kota Bandung. Penelitian ini menggunakan data primer yang bersumber dari kuesioner dengan menggunakan non-probability sampling yaitu convenience sampling. Data analisis pengujian hipotesis menggunakan analisis regresi linear berganda dengan IBM SPSS Statistics versi 23. Hasil pengujian yang telah dilakukan dalam penelitian ini menunjukkan bahwa pemanfaatan teknologi dan kualitas layanan berpengaruh positif dan signifikan terhadap loyalitas pengguna dompet digital baik secara parsial maupun simultan.
Pengaruh Kompetensi Auditor dan Implementasi e-Audit terhadap Kualitas Audit Alvita Firya Arethusa; Magnaz Lestira Oktaroza; Mey Maemunah
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.359 KB) | DOI: 10.29313/bcsa.v2i2.4556

Abstract

Abstract. This study aims to examine the effect of auditor competence and e-audit implementation on audit quality. This research is a quantitative research with descriptive verification method with a survey approach. The sample in this study consisted of 31 respondents who were auditors at the West Java Province BPKP Representative Office. The source of data used in this study is the primary data source. The data collection technique used is a questionnaire distributed to auditors who work at the BPKP Representative Office of West Java Province. Testing the hypothesis used in this study using multiple regression analysis. The test results show that the competence of the auditor and the implementation of e-audit have a significant effect on audit quality. For further researchers, it is hoped that they can add research samples so that the results can generalize the theory more, besides that it is hoped that they can add other variables to examine the dependent variable of audit quality. Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor dan implementasi e-audit terhadap kualitas audit. Penelitian ini merupakan penelitian kuantitatif dengan metode deskriptif verifikatif dengan pendekatan survey. Adapun sampel dalam penelitian ini berjulam 31 responden yang merupakan auditor pada Kantor Perwakilan BPKP Provinsi Jawa Barat. Sumber data yang digunakan dalam penelitian ini yaitu sumber data primer. Adapun teknik pengumpulan data yang digunakan adalah kuesioner yang disebarkan pada auditor yang bekerja pada Kantor Perwakilan BPKP Provinsi Jawa Barat. Pengujian hipotesis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian hipotesis menunjukkan bahwa kompetensi auditor dan implementasi e-audit berpengaruh signifikan terhadap kualitas audit. Bagi peneliti selanjutnya, diharapkan dapat menambah sampel penelitian agar hasilnya lebih menggeneralisasikan teori, selain itu diharapkan mampu menambahkan variable lainnya untuk meneliti variable dependen kualitas audit.
Model Desain Sistem Informasi Parking Services Management PT Mitra Usaha Jaya Utama Budiman Muhamad; Magnaz Lestira Oktaroza
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.069 KB)

Abstract

Abstract. Parking services are services for providing off-street parking spaces or for parking vehicles in parking areas, whether provided as a form of business. This business of providing parking services must be followed by the use of a good information system. PT. Mitra Usaha Jaya Utama is a company that provides parking services. From the results of the research conducted, it was found that the problems that arise from the operational activities of the demand for parking services and the management of parking services, therefore this study aims to analyze, design and provide improved solutions for the information system that is being implemented. The research method used by the designer in providing system improvement solutions is descriptive analysis research methods and case studies through the System Development stages using the FAST system development (Frame work for the application of system technique) and using the JAD (Join application Development) development technique stages. by conducting interviews, observations and documentation of all activities related to the operations of PT. Jaya Utama Business Partner. The result of this design is to create a management information system that is interconnected and the resulting data is the latest and accurate data and is easily understood by its users. Abstrak. Jasa parkir adalah jasa penyediaan tempat parkir diluar badan jalan atau pelayanan memarkirkan kendaraan di area parkir, baik yang disediakan sebagai bentuk usaha. Usaha penyediaan jasa parkir ini harus diikuti dengan penggunaan sistem informasi yang baik. PT. Mitra Usaha Jaya Utama adalah salah satu perusahaan yang menyediakan jasa parkir. Dari hasil penelitian yang dilakukan ditemukan permasalahan - permasalahan yang timbul dari aktivitas operasional permintaan jasa parkir dan pengelolaan jasa parkir, maka dari itu penelitian ini bertujuan untuk menganalisis, mendesain dan memberikan solusi perbaikan dari sistem informasi yang sedang diterapkan. Metode penelitian yang digunakan oleh perancang dalam memberikan solusi perbaikan sistem yaitu metode penelitian deskriptif analisis dan studi kasus melalui tahapan System Development yang menggunakan pengembangan system FAST (Frame work for the application of system technique) dan dengan menggunakan tahapan teknik pengembangan JAD (Join application Development) dengan melakukan wawancara, observasi dan dokumentasi segala aktivitas yang berhubungan kegiatan operasi PT. Mitra Usaha Jaya Utama. Hasil dari perancangan ini adalah menciptakan sistem informasi pengelolaan yang saling terhubung dan data yang dihasilkan merupakan data yang terbaru dan akurat serta mudah dimengerti oleh penggunanya.
Pengaruh Independensi dan Skeptisme Profesional terhadap Opini Audit Alvania Yolanda Hanifah; Magnaz Lestira Oktaroza
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.963 KB) | DOI: 10.29313/bcsa.v2i2.4581

Abstract

Abstract. This study aims to determine whether Independence and Professional Scepticism affect Audit Opinion (Study on Auditors of Public Accounting Firms in Bandung). In this study using a verification method with a quantitative approach which is measured using multiple linear regression method. This study uses primary data taken using a questionnaire. The population in this study is the auditor in the Public Accounting Firm (KAP) in the city of Bandung. So that in this study resulted in a sample of 32 auditors located in 9 KAP Bandung. The research sample was taken using purposive sampling technique. There are several research methods used in this study, namely data testing instruments, namely validity test, reliability test, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple regression analysis with f test, t test and coefficient of determination. The results of this study indicate that independence has an effect on audit opinion and professional skepticism has an effect on audit opinion. Abstrak. Penelitian ini tujuannya yaitu mengetahui apakah Independensi dan Skeptisme Pofessional berpengaruh terhadap Opini Audit (Studi pada Auditor Kantor Akuntan Publik di Kota Bandung). Jenis metode verifikatif menggunakan pendekatan kuantitatif yang diukur menggunakan metode regresi linear berganda, digunakan pada penelitian ini. Data primer sebagai data pada penelitian ini yang diambil dengan penyebaran kuesioner. Populasinya yaitu auditor yang ada di Kantor Akuntan Publik (KAP) dikota Bandung. Sehingga pada penelitian ini menghasilkan 32 sampel auditor yang terdapat di 9 KAP Kota Bandung. Samplel penelitian diambil dengan menggunakan teknik purposive sampling. Terdapat beberapa metode penelitian didalam penelitian ini yaitu instrument pengujian data yakni uji validitas, uji reabilitas, uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), analisis regresi berganda dengan uji f, uji t, serta koefisien determinasi. Hasil penelitiannya menyatakan bahwa independensi mempengaruhi opini audit dan skeptisme professional.
Pengaruh Profesionalisme dan Kecerdasan Emosional Auditor terhadap Audit Judgement Ahmad Ridho Ramdhani; Magnaz Lestira Oktaroza; Nopi Hernawati
Bandung Conference Series: Accountancy Vol. 2 No. 2 (2022): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.687 KB) | DOI: 10.29313/bcsa.v2i2.4592

Abstract

Abstract. This research is based on the phenomenon that occurs in the Public Accounting Firm (PAF), where there are still many fraud cases, one of which is caused by the unprofessionalism of the auditors. Therefore, this study aims to examine the effect of Professionalism and Emotional Intelligence on Audit Judgment. This research is a quantitative research with verification method. Respondents in this study were 31 auditors at the Public Accounting Firm in Bandung. The method used for sampling in this study is convenience sampling. This study uses primary data collected through the distribution of questionnaires. The hypothesis testing used was multiple regression analysis with the help of SPSS version 23 statistical tool. The results showed that professionalism had a significant effect on audit judgment and emotional intelligence had no significant effect on audit judgment. Abstrak. Penelitian ini didasarkan pada fenomena yang terjadi pada Kantor Akuntan Publik (KAP), dimana masih banyak terjadi peristiwa kecurangan, yang salah satunya diakibatkan oleh ketidak profesionalan auditor. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh Profesionalisme dan Kecerdasan Emosional Terhadap Audit Judgement. Penelitian ini merupakan penelitian kuantitatif dengan metode verifikatif. Responden dalam penelitian ini adalah 31 orang auditor pada Kantor Akuntan Publik di Kota Bandung. Adapun metode yang digunakan untuk pengambilan sampel pada penelitian ini yaitu convenience sampling. Penelitian ini menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner. Pengujian hipotesis yang digunakan adalah analisis regresi berganda dengan bantuan alat statistik SPSS versi 23. Hasil penelitian menunjukan bahwa profesionalisme berpengaruh signifikan terhadap audit judgement dan kecerdasan emosionak tidak berpengaruh signifikan terhadap audit judgement.
Defensive Strategy Analysis of Bag Handicraft Industry in SME Centers Yusuf*, Ramayani; Veranita, Mira; Gunardi, Gunardi; Oktaroza, Magnaz Lestira; Cupiadi, Hedi
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 14 No. 1: April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v14i1.12471

Abstract

With the rapid development of technology, various problems arise in producing and marketing handicraft products. Thus, this research aims to determine the survival strategies and provide a clear and detailed picture of the characteristics or attributes of research subjects without testing hypotheses or drawing causal conclusions. The research object is the bag craftsmens in Sukaregang, Garut Regency West Java, Indonesia. Both interview techniques and literacy studies were used to obtain the strengths, weaknesses, opportunities, and threats. Then, weighting is carried out, and a value is given; the weight and value are multiplied to get a total score. The existing IFAS and EFAS values are entered into quadrants. It is found that the position of Sukaregang bag craftsmen is in quadrant 1 which aims to take advantage of internal strengths and external opportunities. The strategy that can be applied is to improve the quality of raw materials so that they can produce good, high-quality, and high-value products. These findings are expected to provide insights for handicrafts to survive this digital era. Keywords: Economy; Management; Defensive Strategy; SWOT; SMEs
DISSEMINATION OF ROSE PRESERVATION TECHNOLOGY AND FINANCIAL RECORDING TO INCREASE COMMUNITY'S INCOME Oktaroza, Magnaz Lestira; Santoso, Gatot; Suganda, Fitrin Rawati
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3068

Abstract

The snack business conducted by the residents of Cintamanik Village has struggled to compete with snacks marketed in Garut, resulting in an insignificant increase in their income. In light of these circumstances, the PKM Team conducted training activities to introduce flower preservation technology to produce preserved roses with high market value. Additionally, training sessions focus on financial management, packaging design, and digital marketing via online marketplaces were provided as marketing tools. The research employed a descriptive analysis by processing primary data through pre-test and post-test of 32 entrepreneurs as respondents. The test outcome indicate an improvement from the pre-test results to the post-test results, indicating that the conducted training significantly enhanced the participants' abilities and knowledge. Particularly, the training enhances skills in preserved rose production and product marketing, facilitating income growth for the participants. Keywords     : Preserved Roses Technology, Cost of Production, Marketplace.
Co-Authors Ahmad Ridho Ramdhani Alvania Yolanda Hanifah Alvita Firya Arethusa Amalya, Ananda Amelia Setiawan Anisa Oktapiani Areta Amadea Dewandaru Ayu Pusparani Susilo Putri Azhar Fauzan Bayu Putra Budiman Muhamad Cupiadi, Hedi Dea Saliha Rizka Edi Sukarmanto Elly Halimatusadiah Fahmi, Jajang Ahmad Faisal Baqir Tahmidi Fitrin Rawati Suganda Gatot Santoso Hamidah Anugerah Wardani Imas Masyrifah Imas Purnamasari Ina Amalia Nurahmayani Indradewa, Rhian Ir. Gatot Santoso Karina Nur Astari Mey Maemunah Muhammad Raihan Nur Mulyawan, Bintang Azrieel Nabila Resti Fauzi Nopi Hernawati Nurfahmiyati Nurfahmiyati Nurhasan, Rohimat Nurhayati Nurhayati Nurleli Nurleli Nurulita Salsabila Pupung Purnamasari Rini Lestari Riyang Mardini Rudy Hartanto Sri Fadillah Syifa Aghnia Veranita, Mira Wufron Wufron YUSUF, RAMAYANI