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Pengaruh Risiko, Materialitas, Internal Control Relevan Audit, Kompleksitas Audit Terhadap Pertimbangan Auditor Atas Prosedur Audit Agustine Sulviani
Jurnal Wacana Ekonomi Vol 19, No 1 (2019): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v19i1.637

Considering exact audit approach, planning and perform advance audit procedure based on risk assessment which identified whether it’s financial statement or assertion level, These were auditor professional judgment, recognizing the highest amount of materiality misstatements which influence the user of financial statement in their decision. If classess of transactions consisted low inherent risk, only the substantive analytical procedures necessary would be provide audit evidence sufficiently. However, if risks assessed are low because of the participation of internal control relevance to audit, then the auditor will test the internal control as well. Initially, process and bookkeeping complex transactions are motivated auditor to perform audit procedure and relevant activity to obtain relevant information. Their motivation is because they believe in every transactions contained risk factors due to fraud or error and its occured beyond their insights. The aim of this study is to recognize whether audit risk, materiality, internal control relevance to audit and audit complexity are related with the auditor profesional judgment in audit procedure. The study carried out on public accountants whose registered in BPK-RI and they served on audit firm in Bandung. The study using non probability techniques to select the sample, as of 29 selected public accountants have gathered as respondents. Analyzed data statistics examined the hypothesis using t and f tests showed that the audit risk, materiality, internal control relevance to audit and audit complexity have significance effects on profesional judgment in audit procedures, whether it is individual or together.

PEMULIHAN EKONOMI MELALUI LITERASI DIGITALISASI DESA CISOKA KABUPATEN MAJALENGKA Tito Marta Sugema Dasuki; Robi Maulana Magribi; Agustine Sulviani; R Neny Kusumadewi; Latief Z Nur
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Desa Cisoka memiliki 20 UMKM yang bergerak di bidang makanan, perbengkelan dan lain sebagainya. Masalah yang di hadapi mitra yaitu hasil produksi ini tidak langsung terjual dengan cepat karena UMKM hanya menunggu pembeli/konsumen datang sendiri ke tempat mereka dengan kata lain mitra belum memahami pentingnya digital marketing dalam upaya meningkatkan penjualan. Metode yang digunakan dalam pengabdian ini adalah forum diskusi terkait edukasi Pengenalan Literasi Digital dan peningkatan UMKM serta mengedukasi promosi di media social. Output yang dihasilkan dari pengabdian ini adalah mitra memiliki pemahaman pentingnya literasi digital guna meningkatkan UMKM, serta mitra memiliki toko online baik dalam bentuk whatsapp, instagram, facebook sebagai media promosi yang akan digunakan dalam proses jual beli produk. Program pendampingan UMKM ini diharapkan dapat membantu para pelaku UMKM dapat menghasilkan produk yang berkualitas baik dan memberikan masukan kepada para pelaku UMKM terkait serta memberikan penyuluhan.

Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Related Parties Transactions Dengan Kepemilikan Minoritas Sebagai Pemoderasi Studi Pada Industri Tambang Sektor Batubara terdaftar di Bursa Efek Indonesia Periode 2015-2021 Agustine Sulviani
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1985

This study aims to analyze Managerial Ownership and Institutional Ownership of Related Parties Transactions with Minority Ownership as Moderators. The object of this research was the Coal Sector Mining Industry listed on the Indonesia Stock Exchange for the 2015-2021 period. The population in the study amounted to 23 companies with the sampling method using purposive sampling. The sample numbered 6 sample companies with sample data totaling 42 pooled observation data. The analysis used is multiple regression analysis to test data and hypothesis statements. The results of this study are that minority ownership is able to moderate institutional ownership of RPT so that coal mining companies listed on the IDX are able to maintain RPT efficiency through effective supervision by institutional ownership. Minority ownership is also able to moderate institutional and managerial ownership, RPT efficiency can be maintained through effective supervision by the collaboration of institutional and managerial ownership.

KINERJA UNIT USAHA KEDELAI DENGAN MENGGUNAKAN METODE BALANCED SCORECARD: (Studi Kasus Pada Koperasi Produsen Tempe Tahu Indonesia Kabupaten Kuningan) abdul hakim; Agustine Sulviani; Regina Winny Nur Hamidah; Ery Supriyadi R
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 1 (2023): EDISI FEBRUARI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i1.3807

This study aims to determine the performance of the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency using the balanced scorecard method. This research is a case study. The research informants were 3 administrators, 3 supervisors and managers, 8 employees, and 62 members of the Indonesian Tempe and Tofu Producers Cooperative, Kuningan Regency. The object of this research is the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency which is analyzed using the Balanced Scorecard from a financial perspective, a customer or member perspective, an internal business perspective, and a learning and growth perspective. The results of the research on performance achievement in the soybean business unit of the Indonesian Tempe and Tofu Producers Cooperative in Kuningan Regency show that the financial perspective is in the negative criteria, the customer perspective has good criteria, the internal business perspective is in very good criteria, the learning and growth perspective is quite good.

The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) Andini Nur Oktavianti; Hani Sri Mulyani; Yogi Ginanjar; Agustine Sulviani; Dadang Suhendar
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5900

This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.

The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) Andini Nur Oktavianti; Hani Sri Mulyani; Yogi Ginanjar; Agustine Sulviani; Dadang Suhendar
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5900

This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.

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