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All Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
vita citra mulyandini
universitas jenderal achmad yani
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pendekatan Remote Audit dan Agility Dalam Meningkatkan Kualitas Audit Di Masa Pandemi Covid-19 vita citra mulyandini
Accounthink Vol 6 No 02 (2021)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit jarak jauh merupakan solusi dari metode pelaksanaan penugasan audit. Agile audit merupakan kemampuan auditor untuk melaksanakan penugasan pada saat kondisi pandemi. Maret 2020 The Institute Internal Audit mengeluarkan Bridge Remote Audit sebagai indikator dalam studi ini, fleksibilitas audit, kompleksitas, dan kepemimpinan. Tujuan penelitian adalah asosiatif. Berdasarkan tingkat penjelasannya, penelitian ini merupakan penelitian eksplanatori yaitu penelitian yang didasarkan pada variabel-variabel yang diteliti dan keterkaitan antar satu variabel dengan pendekatan studi kasus. Dalam melakukan analisis data, penelitian ini menggunakan sumber data primer dengan menggunakan metode survey, sehingga perlu diambil dari populasi. Populasi dalam penelitian ini adalah auditor internal Bank BUMN dengan sampling yang melibatkan 210 auditor internal, komite audit, dan anggota komite pada Bank BUMN di Indonesia. Untuk pengambilan sampel penelitian menggunakan metode simple random sampling. Adapun teknik pengumpulan data dalam penelitian ini menggunakan kuesioner sebagai alat bantu untuk mengumpulkan data. Responden masing-masing mengisi pertanyaan yang diajukan berdasarkan kondisi keadaan yang sebenarnya.
Pengaruh Akuntansi Forensik dan Kemampuan Auditor Investigatif dalam Pengungkapan Kecurangan Vita Citra Mulyandini; Frido Saritua Simatupang
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.6962

Abstract

The competence and ability of the auditor, especially if he is an investigator, is needed in detecting cases in Indonesia. Competence is education, knowledge, experience, and/or expertise, both on examination and on certain matters or fields. The abilities that must be possessed by an investigative auditor are basic knowledge of accounting, auditing, internal control, investigations and so on. Then the auditor must also have technical abilities such as understanding the law and legislation, be able to make hypotheses and collect evidence and investigative auditors have a mental attitude such as being independent and complying with standards. This research was conducted in all state-owned banks in Indonesia. Quantitative method in this study to examine the sample and analysis the established hypotheses. Descriptive quantitative was type of this research, which is researcher distributing questionnaires to all respondents then given a score. The data in this study is primary data directly obtained from the research location with the technique of distributing questionnaires. The population in this study were all BUMN Bank Auditors who conducted investigative audits. Sampling used in this research is purposive sampling.
Pengawasan Praktik – Praktik Audit Syariah terhadap Tingkat Kepercayaan Stakeholder pada Perbankan Syariah di Indonesia Vita Citra Mulyandini; Adelia Nidayanti
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9745

Abstract

This study aims to examine the influence of supervision of sharia audit practices on the level of stakeholder trust in Islamic banking in Indonesia. Supervision of sharia audit practices is measured through three dimensions, namely auditor independence, auditor competence, and auditor integrity. Meanwhile, the level of stakeholder trust is measured using three variables, namely customer trust, shareholder trust, and government trust. This study used a quantitative approach with a survey method and data was collected through questionnaires distributed to 173 respondents. The results of the study show that auditor independence, auditor competence, and auditor integrity have a significant positive effect on customer and shareholder trust. Meanwhile, only auditor independence and auditor integrity have a significant effect on stakeholder trust. In addition, the results of the regression test also show that supervision of sharia audit practices as a whole has a significant positive effect on stakeholder trust in Islamic banking in Indonesia. This research contributes to the development of knowledge about sharia auditing practices and the level of stakeholder confidence in sharia banking in Indonesia. The results of this study can be input for regulators and the Islamic banking industry in improving Islamic audit practices and increasing the level of stakeholder confidence in Islamic banking in Indonesia.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS (STUDI KASUS PADA PERUSAHAAN SEKTOR BASIC MATERIAL PERIODE 2018-2022) Anisa Dwi Amalia; Vita Citra Mulyandini
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12243

Abstract

Financial distress is a situation in which a firm experiences a deterioration in its financial performance such that it has difficulty carrying out its operational activities and meeting its obligations. The objective of this study was to determine the effects of institutional ownership and environmental performance on financial distress both simultaneously and partially. The population of this study is companies in the basic materials sector that are listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling. The total sample of this study consists of 90 companies. Multiple linear regression analysis using SPSS version 25 was used for data analysis. The results of this study show that institutional ownership and environmental performance have no simultaneous influence on financial distress. Institutional ownership and environmental performance have no partial influence on financial distress.
Analisis Penatausahaan Aset Tetap pada Dinas Kesehatan Provinsi Jawa Barat Ria Lestari; Vita Citra Mulyandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9422

Abstract

This study aims to analyze the process of fixed asset administration at the West Java Provincial Health Office and to identify the underlying issues that have hindered optimal asset management in accordance with Minister of Home Affairs Regulation Number 19 of 2016 on Guidelines for the Management of Regional Property. The research is driven by the importance of proper fixed asset administration in supporting the accuracy of local government financial statements, as well as recurring audit findings from the Audit Board of Indonesia (BPK) indicating irregularities in asset management. Based on an analysis of three main indicators bookkeeping, inventory, and reporting the study finds that the level of compliance in fixed asset administration remains low. Bookkeeping only shows compliance in terms of timeliness, while other aspects are non-compliant. Inventory is identified as the weakest area, with all parameters categorized as “non-compliant.” Reporting performs relatively better, but issues persist regarding data accuracy. The main challenges in asset administration include limited human resources, underutilization of information systems, weak inter-unit coordination, and inadequate documentation of legacy assets. Based on these findings, the study provides several strategic recommendations, including optimizing the use of information systems, conducting regular and comprehensive inventories, strengthening documentation and data validation, enhancing human resource capacity, and improving inter-unit coordination. Implementation of these strategies is expected to improve the quality and accountability of fixed asset administration and support the preparation of transparent and reliable government financial statements.
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Harga Saham: Studi Kasus pada Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Wanda Aulia Rachman; Vita Citra Mulyandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9423

Abstract

This study aims to determine and analyze the effect of profitability and firm size on stock prices of banking sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The background of this research is the fluctuation of stock prices influenced by internal factors such as profitability and firm size, but previous research results still show inconsistencies. The research method used is quantitative with a case study approach. The sample in this study was selected using purposive sampling and consisted of 29 banking companies with five years of observation, resulting in a total sample of 145 that met the sampling criteria. The data used are secondary data in the form of annual financial reports analyzed using multiple linear regression with classical assumption tests. The results show that profitability has a positive and significant effect on stock prices, and firm size also has a positive and significant effect on stock prices both partially and simultaneously. These findings support signaling theory, which explains that financial information can be used as an indicator of a company’s performance. This research is expected to serve as a consideration for investors in making investment decisions and for companies to maintain sound financial performance.
Co-Authors Adelia Nidayanti Anisa Dwi Amalia Frido Saritua Simatupang Ria Lestari Tria Siti Nurjanah Wanda Aulia Rachman