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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL APARATUR Jurnal Pengabdian Tri Bhakti
Mentari Puteri Pertiwi
Universitas Langlangbuana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR,DAN AUDIT DELAY TERHADAP AUDIT FEE Pertiwi, Mentari Puteri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Accounting Study Program, Faculty of Economics and Business, Langlangbuana University Bandung

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

Abstract

ABSTRACT The purpose of establishing a company is to make a profit. However, in obtaining such benefits, the company must produce financial reports that can be trusted by investors. To generate trust the company uses the services of auditors as a check of financial statements to avoid misstatement. This research is a quantitative study, with descriptive method verifikatif, the data used is secondary data from the company's annual report.The population of this study is a Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2016. From the research result, it can be concluded that firm size has significant effect to Audit Fee, Auditor's reputation has significant effect to Audit Fee, delay audit has no significant effect to Audit Fee. While simultaneously, firm size, auditor's reputation and Audit delay have a significant effect on Audit Fee on manufacturing company listed in Indonesia Stock Exchange (BEI) for 2012-2016 with contribution contribution given equal to 84,1%. Keywords: company size, auditor reputation, Audit delay, Audit Fee ABSTRAK Tujuan dari didirikannya suatu perusahaan adalah memperoleh keuntungan. Namun didalam memperoleh keuntungan tersebut, perusahaan harus menghasilkan laporan keuangan yang dapat dipercaya oleh investor. Untuk menghasilkan kepercayaan tersebut perusahaan menggunakan jasa auditor sebagai pemeriksaan laporan keuangan agar terhindar dari salah saji. Penelitian ini merupakan studi kuantitatif, dengan metode deskriptif verifikatif, data yang digunakan merupakan data sekunder dari laporan tahunan perusahaan. Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Dari hasil penelitian diperoleh kesimpulan bahwa ukuran perusahaan berpengaruh signifikan terhadap Audit Fee, Reputasi auditor berpengaruh signifikan terhadap Audit Fee, Audit delay tidak berpengaruh signifikan terhadap Audit Fee. Sedangkan secara simultan, ukuran perusahaan, reputasi auditor dan Audit delay berpengaruh signifikan terhadap Audit Fee pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016 dengan kontribusi pengaruh yang diberikan sebesar 84,1 %.
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR,DAN AUDIT DELAY TERHADAP AUDIT FEE Mentari Puteri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 2 (2019): Vol 3 No 2 Agustus 2019
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.962 KB) | DOI: 10.36555/jasa.v3i2.900

Abstract

ABSTRACT The purpose of establishing a company is to make a profit. However, in obtaining such benefits, the company must produce financial reports that can be trusted by investors. To generate trust the company uses the services of auditors as a check of financial statements to avoid misstatement. This research is a quantitative study, with descriptive method verifikatif, the data used is secondary data from the company's annual report.The population of this study is a Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2016. From the research result, it can be concluded that firm size has significant effect to Audit Fee, Auditor's reputation has significant effect to Audit Fee, delay audit has no significant effect to Audit Fee. While simultaneously, firm size, auditor's reputation and Audit delay have a significant effect on Audit Fee on manufacturing company listed in Indonesia Stock Exchange (BEI) for 2012-2016 with contribution contribution given equal to 84,1%. Keywords: company size, auditor reputation, Audit delay, Audit Fee ABSTRAK Tujuan dari didirikannya suatu perusahaan adalah memperoleh keuntungan. Namun didalam memperoleh keuntungan tersebut, perusahaan harus menghasilkan laporan keuangan yang dapat dipercaya oleh investor. Untuk menghasilkan kepercayaan tersebut perusahaan menggunakan jasa auditor sebagai pemeriksaan laporan keuangan agar terhindar dari salah saji. Penelitian ini merupakan studi kuantitatif, dengan metode deskriptif verifikatif, data yang digunakan merupakan data sekunder dari laporan tahunan perusahaan. Populasi penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2016. Dari hasil penelitian diperoleh kesimpulan bahwa ukuran perusahaan berpengaruh signifikan terhadap Audit Fee, Reputasi auditor berpengaruh signifikan terhadap Audit Fee, Audit delay tidak berpengaruh signifikan terhadap Audit Fee. Sedangkan secara simultan, ukuran perusahaan, reputasi auditor dan Audit delay berpengaruh signifikan terhadap Audit Fee pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016 dengan kontribusi pengaruh yang diberikan sebesar 84,1 %.
Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies Ayi Astuti; Indri Utami; Mentari Puteri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1605

Abstract

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.
The Effect of Characteristics of The Board of Commissioners and Audit Committee on The Level Of Accounting Conservatism Mentari Puteri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1669

Abstract

Accounting conservatism is frequently with reliable reporting in the past and auditor behavior. Shareholders are required to be more available with public, that’s where the role of accounting conservatism can support the credibility of conservative disclosure of information. This research using multiple regression method, the data used is secondary data from the company’s annual report. The population of this study is a Manufacturing Company listed on the Indonesia Stock Exchange in 2009-2011, The sample used is 33 companies. From the results of the study, it was concluded that the characteristics of the board of commissioners had no significant effect on accounting conservatism, while indicators of the audit committee such as the size of the audit committee, the frequency of committee meetings, and the competence of the audit committee had a significant effect on accounting conservatism.
The Influence of Internal Control and Integrity Employee to The Fraud Prevention Rizqita Nurul Ridwani Putri; Mentari Putri Pertiwi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.2046

Abstract

The development of the world in doing business in the era of Industry 4.0 which is increasingly fast and varied has resulted in increasing competition between companies and the problems faced by companies are increasingly complex. The more complex the problems faced often deviate far from moral activities and no longer consider integrity. This study aims to determine the effect of internal control and employee integrity on fraud prevention. The object of this research is the Public Works and Spatial Planning Service Bandung Regency. The data used in this study is primary data and uses a data collection method using a questionnaire. This Study uses descriptive analysis and verification methods statistically processed SPSS 26. The results show that 1) internal control effect on fraud prevention 2) employee integrity effect on fraud prevention 3) internal control and employee integrity effect on fraud prevention.
Pendampingan Sebagai Upaya Penggunaan Modal Kerja UMKM dalam Meningkatkan Laba Usaha: Studi pada Pengrajin Kulit Sapi RT 03 RW 07 Sukaregang Garut Manzilatusifa, Uus; Juliantoro, Samuel Rudie; Pertiwi, Mentari Puteri
Jurnal Pengabdian Tri Bhakti Vol 5 No 2 (2023): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v5i2.2192

Abstract

The Community Service Program entitled "Assisting in an Effort to Use MSME Working Capital in Increasing Business Profits (Study on Cowhide Craftsmen RT 03 RW 07 Sukaregang Garut)". This activity is carried out as an effort to develop the economy in the business sector which will affect equity and increase people's income. Therefore, our Service Team will provide assistance regarding the use of working capital in increasing operating profits. Meanwhile, the benefits for business owners in the long term are to provide information about the factors that influence the increase in operating profit for Micro, Small and Medium Enterprises (MSMEs), thus making it easier for MSME owners to make decisions to increase MSME income. Keywords: Working Capital, Business Profit, Micro, Small and Medium Enterprises (MSMEs).
Kualitas Pelayanan dan Kemampuan Pengurus Sebagai Upaya Peningkatan Partisipasi Anggota pada Koperasi Sehati PKK RT 02 RW 07 Kelurahan Margahayu Utara Kecamatan Babakan Ciparay Kota Bandung Manzilatusifa, Uus; Juliantoro, Samuel Rudie; Pertiwi, Mentari Puteri
Jurnal Pengabdian Tri Bhakti Vol 4 No 1 (2022): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/tribhakti.v4i1.1881

Abstract

Community Service Program entitled "Service Quality and Management Capability as an Effort to Increase Member Participation in the Cooperative Sehati PKK RT 02 RW 07 North Margahayu Village, Babakan Ciparay District, Bandung City". There are 51 members of the cooperative. This activity is a follow-up to previous service activities, namely Efforts to Improve the Quality of Financial Reporting in the calculation of SHU. Therefore, our Devotion Team will provide assistance regarding the services and capabilities of the management as an effort to increase member participation. Participation of members in the services of produced by the cooperative will exist if there are three paths or/three roads and the suitability between members' requests for their needs, programs, and management decisions (administrator) means that the management must be able to make decisions in making programs in order to fulfill member requests in accordance with the needs set must be served by the cooperative. This identity criterion is important because from the system it can be shown that the owners and customers of an organization are identical individuals so that they have a greater opportunity to meet their needs through services in each cooperative activity.
The Effect of Operational Audit Implementation and Implementation of Internal Control to the Effectiveness of Health Services Bramasto, Ari; Pertiwi, Mentari Puteri; Kristiana, Emelia
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2487

Abstract

Private hospitals are generally profit-oriented compared to government hospitals, so it is natural for hospitals to provide health services more than because if the performance is the same or below state hospitals (government), then people will have a tendency to choose government hospitals. Hospital performance will be able to run consistently if the planning, implementation, and control of operational audits and internal controls are good. The purpose of the study was to determine the magnitude of the influence of the implementation of operational audits and the implementation of internal control on the effectiveness of health services at Santo Yusup Hospital. The study used a quantitative approach that was analyzed descriptively, and verifiably. The population is outpatients and inpatients at Santo Yusup Hospital Bandung. The samples used were 338 patients. The results of this study stated that operational audit and internal control, each of which had a significant effect on the Quality of Service at Santo Yusup Hospital with a very weak category.
Strategi Pengelolaan Badan Usaha Milik Desa (BUMDes) Untuk Meningkatkan Pendapatan Asli Desa Pertiwi, Mentari Puteri
JURNAL APARATUR Vol 8, No 2 (2024): Jurnal Aparatur
Publisher : Pusat Pengembangan Sumber Daya Manusia Aparatur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52596/ja.v8i2.253

Abstract

Untuk mengukur tingkat pembangunan desa, kita harus melihat Pendapatan Asli Desa. Sebagai sumber pendapatan tambahan, pembangunan desa merupakan tujuan utama pengelolaan sumber pendapatan asli ini. Banyak industri di seluruh dunia, mulai dari usaha kecil-kecilan hingga perusahaan besar, yang terpukul oleh pandemi COVID-19 saat ini. Salah satunya adalah BUMDes, atau usaha milik warga desa. Untuk meningkatkan pendapatan asli desa, penelitian ini bertujuan untuk menjalankan kegiatan usaha ekonomi melalui pengelolaan usaha, meningkatkan investasi dan produktivitas, serta mengembangkan sumber daya ekonomi agar dapat memperoleh laba bersih. Metodologi kualitatif penelitian ini memungkinkan identifikasi berbagai isu yang berkaitan dengan tempat kerja, organisasi, masyarakat, pemuda, atletik, serta seni dan budaya. Untuk memverifikasi temuan data dan melakukan analisis data dengan meringkas dan berkonsentrasi pada aspek-aspek penting dalam penelitian, data direduksi melalui klasifikasi, pengarahan, dan pengorganisasian. Hasil penelitian ini akan dipresentasikan pada konferensi ilmiah dan dipublikasikan dalam jurnal peer-review. Selain itu, BUMDes menyediakan analisis pengembangan manajemen, dokumen analisis SWOT, dokumen strategi pengembangan, dan model strategi untuk perencanaan dan implementasi ke depan.
Co-Authors Ari Bramasto Ayi Astuti Indri Utami Juliantoro, Samuel Rudie Kristiana, Emelia Manzilatusifa, Uus Rizqita Nurul Ridwani Putri Samuel Rudie Juliantoro Uus Manzilatusifa