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All Journal Elipsoida : Jurnal Geodesi dan Geomatika Scripta Economica: Journal of Economics, Management, and Accounting
Aisyah Arifin
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Economics, Econometrics & Finance Education

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ANALISIS KEBERADAAN KEPULAUAN SERIBU TERHADAP BATAS PENGELOLAAN LAUT PROVINSI DKI JAKARTA Fauzi Janu Amarrohman; Moehammad Awaluddin; Bambang Darmo Yuwono; Aisyah Arifin
Elipsoida : Jurnal Geodesi dan Geomatika Vol 3, No 01 (2020): Volume 03 Issue 01 Year 2020
Publisher : Department of Geodesy Engineering, Faculty of Engineering, Diponegoro University,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.16 KB) | DOI: 10.14710/elipsoida.2020.7754

Abstract

Province of Special Capital Region (DKI) Jakarta is one of the provinces in Indonesia which has a sea area larger than its land area. Based on this, according to Law of the Republic of Indonesia Number 23 of 2014 concerning Regional Government, the Province of DKI Jakarta can be called a province with an archipelago characteristic. The province of the archipelago has the authority to manage natural resources at sea and is assigned to carry out the authority of the central government in the marine sector based on the principle of co-administration. Determination of the management of the sea area in an island region characterized by the provisions of UNCLOS 1982. In this case the affirmation of an island territory using three reference references, namely with the coastline as a normal base line, with a straight base line, and with reference to the group of islands as baselines of the islands. The data used in this study uses the Peta Rupa Bumi Indonesia and Landsat 8 Image data acquisition in 2019. From the two data, the boundaries of the management area of the sea area are carried out digitally. In order to obtain the area of marine management of the DKI Jakarta region which is characterized by islands with the Thousand Islands and the area of sea management if the Province of DKI Jakarta is a province that is not characterized by islands. The total area of sea management in the Province of DKI Jakarta is not characterized by an archipelago is 587,453,346 Ha, whereas if the determination of the sea area management area of DKI Jakarta Province is characterized by an archipelago, the area is 587,457,404 Ha.
Prosedur Audit Atas Ketidakwajaran Piutang Pada Perguruan Tinggi: Studi Kasus pada KAP Ramdany Aisyah Arifin; Aliya Malika; Ega Ariani; Zahra Zetira Zenia Zen; Ridwan Zulpi Agha
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1t1gyf90

Abstract

Piutang merupakan salah satu akun krusial dalam laporan keuangan perguruan tinggi karena berasal dari biaya pendidikan, layanan akademik, dan kerja sama institusional yang apabila tidak dikelola secara efektif dapat meningkatkan risiko ketidakwajaran saldo serta menyebabkan salah saji material. Penelitian ini bertujuan menganalisis prosedur audit atas ketidakwajaran piutang pada perguruan tinggi melalui studi kasus pada Kantor Akuntan Publik (KAP) Ramdany guna menggambarkan langkah-langkah audit dalam memastikan kewajaran penyajian akun piutang. Penelitian menggunakan metode deskriptif eksploratif dengan teknik pengumpulan data berupa observasi langsung proses audit serta telaah dokumen audit, laporan keuangan, dan kertas kerja pemeriksaan, kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa KAP Ramdany menerapkan prosedur audit substantif dan analitis untuk menguji asersi eksistensi, kelengkapan, hak dan kewajiban, penilaian, serta penyajian piutang dan menemukan ketidakwajaran pada saldo piutang mahasiswa nonaktif yang belum dicadangkan maupun diklasifikasikan secara tepat sehingga menimbulkan overstatement aset lancar. Atas temuan tersebut auditor memberikan opini wajar dengan pengecualian dan merekomendasikan penguatan sistem pengendalian internal, pembaruan kebijakan pencadangan piutang, peningkatan efektivitas penagihan, dan digitalisasi sistem pencatatan.  
Co-Authors Aliya Malika Bambang Darmo Yuwono Ega Ariani Fauzi Janu Amarrohman, Fauzi Janu Moehammad Awaluddin Ridwan Zulpi Agha Zahra Zetira Zenia Zen