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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal ABM Mengabdi Journal of Artificial Intelligence and Digital Business Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Akie Rusaktiva Rustam
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences

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MANAGEMENT AUDIT AS AN INSTRUMENT TO ASSESS THE EFFECTIVENESS OF HUMAN RESOURCE FUNCTION (CASE STUDY ON ISLAMIC HOSPITAL OF UNISMA MALANG) Haryanto, Fernando Ivan Lukmana; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Management audit of human resources conducted at Islamic Hospital of Unisma Malang aims to determine the effectiveness of human resources functions organized by the hospital, to determine the effectiveness of achieving the hospital's objectives of policies and procedures of human resource functions in Islamic Hospital of Unisma Malang, and to identify bottlenecks in the implementation of the human resource function as well provide recommendations on the obstacles encountered. The method used in this research is descriptive method. The data source were obtained by conducting interviews, documentations, and observations. The data analysis was implemented by comparing three basic elements of management audit, such as criteria, cause, and effect. Data analysis was conducted by comparing the three basic elements of management audit, such as the criteria, causes, and effect. The research problem is limited on the human resources function organized by the Islamic Hospital of Unisma Malang, which are human resource planning, labor recruitment, labor selection, orientation and placement, education and training, career planning and development, performance appraisal, granting of compensation and reward, manpower protection, and termination of employment. The result showed, that the human resource planning, labor recruitment, labor selection, orientation and placement, career planning and development, performance appraisal, granting of compensation and reward, manpower protection, and termination of employment has been run effectively, yet education and training function is not operating effectively. Keywords: Management Audit, Effectiveness, Human Resources.
ANALISA RASIO UNTUK MENILAI KINERJA KEUANGAN BERDASARKAN PERATURAN MENTERI KOPERASI DAN USAHA MIKRO KECIL MENENGAH NOMOR 06/PER/M.KUKM/2006 (Studi Kasus pada Kopkar Mapan Sejahtera di Malang) Irawan, Bobby Rizky; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Tujuan penelitian ini adalah untuk menilai kinerja keuangan Koperasi Primer Karyawan (Kopkar) Mapan Sejahtera PT. PLN APP Malang di Malang-Jawa Timur dengan kriteria berpedoman pada Peraturan Menteri Koperasi dan UKM No. 06/Per/M.KUKM/V/2006 tentang “Kriteria Penilaian Koperasi berprestasi” yang menilai aspek produktifitas koperasi dari segi keuangan. Penelitian ini adalah penelitian kuantitatif-deskriptif bersumber dari laporan keuangan periode tahun 2011 sampai dengan tahun 2014 ditinjau dari 9 (sembilan) rasio, antara lain (1) rasio lancar, (2) rasio total hutang terhadap aset, (3) rasio total hutang terhadap modal, (4) rasio net profit margin, (5) rasio transaksi anggota terhadap transaksi koperasi, (6) rasio return of asset, (7) rasio asset turn over, (8) rasio rentabilitas modal sendiri, dan (9) rasio perputaran piutang. Hasil penelitian ini menggambarkan kinerja keuangan Kopkar Mapan Sejahtera dinilai (1) ‘baik/sehat’ untuk rasio lancar dan rasio transaksi anggota (2) ‘kurang baik’ untuk rasio total hutang dengan aset dan total hutang dengan modal (3) ‘tidak sehat’ untuk rasio net profit margin, return of asset, asset turn over, dan nilai (4) ‘buruk’ untuk rasio perputaran piutang. Hal tersebut mengindikasikan Kopkar Mapan Sejahtera dapat menanggung hutang yang dimilikinya, namun koperasi ini masih harus menurunkan biaya operasional bisnis sekaligus meningkatkan pendapatan bruto agar kinerja keuangannya semakin membaik.   Kata Kunci: Analisa Rasio, Kinerja Keuangan Koperasi
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Kasus Pada PT Dinamika Megatama Unit Peternakan Ayam Jabung Malang) Rini, Wenny Puspita; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Peternakan Jabung Malang merupakan salah satu perusahaan yang masih menggunakan pencatatan dalam mengatur keuangan usahanya, dan pencatatan yang dibuatnya masih sangat sederhana. Melihat pentingnya pengaturan keuangan yang lebih rapi untuk mendukung perkembangan usahanya, maka peternak merasa perlu untuk mulai menyusun laporan keuangan yang sesuai dengan standar, yaitu standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Hasil dari penelitian yang dilakukan penulis adalah penyusunan laporan laba rugi, laporan perubahan modal, laporan arus kas, neraca, dan catatan atas laporan keuangan.  Kata kunci : Standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP), laporan keuangan.
EVALUASI DAN PENYUSUNAN KEMBALI LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) (Studi Kasus Pada Distro XXX dan XXX Salon Malang) Ersanti, Anita; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Laporan keuangan memudahkan usaha mikro kecil dan menengah dalam melakukan kredit atau pinjaman. Pemerintah memberikan bantuan dalam mengatasi kendala permodalan UMKM dengan pemberian kredit, apabila UMKM ingin memperoleh tambahan modal maka UMKM dituntut dapat menyusun laporan keuangan berdasarkan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP) sebagai syarat melakukan kredit. Dalam hal ini, Distro XXX dan XXX Salon sebagai entitas yang menerbitkan laporan keuangan untuk tujuan umum bagi pengguna eksternal diharapkan dapat membuat laporan keuangan yang sesuai dengan SAK ETAP. Tujuan penelitian ini adalah untuk mengevaluasi dan penyusunan kembali laporan keuangan usaha mikro kecil dan menengah berdasarkan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Penelitian ini menggunakan penelitian kualitatif dengan metode studi kasus. Langkah-langkah yang dilakukan untuk memperoleh data dan informasi adalah dengan wawancara dan dokumentasi. Hasil dalam penelitian ini menunjukkan bahwa laporan keuangan yang di susun oleh Distro XXX dan XXX Salon belum memiliki laporan keuangan sesuai dengan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Sistem pencatatan persediaan menggunakan sistem periodik dan menggunakan cash basis dalam mengakui pendapatan dan beban.   Kata kunci: Laporan Keuangan, Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), Penyajian Laporan Keuangan
Human Resources Management Audit to Assess the Performance of the Employees at PT Samator Tsauri, Muh Sufyan; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Human Resource is the most important resource to realize the company’s visions to optimize  the  potential  of the  human  resource,  a  good  management  is  needed  including management policies such as procedures and systems application which is handled by Human Resource Division or Personnel Department which are responsible for getting, utilizing, and maintaining the human resource. Human Resource (HR) Management Audit is important in noticing the effectiveness and the efficiency of the whole function of HR in managing human resources of a company. PT Samator has competent human resources in the field. Because companies want to provide the best kind of stakeholders, is committed to product quality, improve services and customer solution orientation, the functions, duties and responsibilities of the HR can be  judged  effective or through a performance audit  of human resources management. The type research is a case study with descriptive method that the problem characteristic related to the background of the study with the recent condition and also observes the subject interaction with the environment around. The research focused on performance scoring towards the employee of PT Samator which includes human resources recruitment, orientation, and placing, employee training and development, employees’ work achievement scoring, employees’ performance evaluation, carrier training and development, allowance giving, maintenance of relation between employee and separation and retirement. Of the nine human resource audit functions has been operating effectively. And of the development of criteria, causes, effects of each function in each department, discovered a weaknesses that the company still has not done an employee satisfaction survey as an evaluation and feedback for the formulation of the HR plan the next period.
PENYUSUNAN DAN PENGUNGKAPAN LAPORAN KEUANGAN USAHA KECIL DAN MENENGAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Studi Kasus pada Multi Jaya Atsiri dan UD. Wijaya Kusuma Blitar, Jawa Timur) FARIDAH, TITIK; Rustam, Akie Rusaktiva
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Usaha kecil dan menengah (UKM) merupakan usaha ekonomi produktif yang dimiliki oleh perseorangan atau badan usaha. Aktivitas usaha yang dilakukan oleh usaha kecil dan menengah memerlukan sebuah laporan keuangan yang mencerminkan kegiatan usaha yang dilakukan selama satu periode. Laporan keuangan ini dibuat untuk menghasilkan informasi mengenai posisi keuangan, kinerja dan arus kas suatu entitas, yang bermanfaat untuk pengambilan keputusan ekonomi oleh berbagai pengguna yang luas. Tujuan penelitian ini adalah untuk mengetahui pencatatan kegiatan usaha yang dilakukan usaha kecil dan menengah berdasarkan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Metode penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus dengan subjek penelitian beberapa UKM di Blitar, Jawa Timur. Metode pengumpulan data dan informasi dilakukan dengan observasi dan wawancara. Hasil dalam penelitian ini menunjukkan bahwa usaha kecil dan menengah belum melakukan pencatatan atas kegiatan usaha sesuai dengan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP). Hal ini dikarenakan terbatasnya waktu yang dimiliki oleh pemilik UKM dalam membuat pencatatan atas kegiatan usaha yang dijalankan, selain itu kurangnya kesadaran pemilik UKM akan kebermanfaatan laporan keuangan juga menjadi penyebab tidak dilakukan pencatatan atas kegiatan usaha UKM. Oleh karena itu dalam penelitian ini, peneliti menyajikan laporan keuangan yang sesuai dengan SAK ETAP sebagai referensi untuk para UKM dalam menyusun laporan keuangan di waktu yang akan datang/masa depan.  Kata kunci : usaha kecil dan menengah, laporan keuangan, standar akuntansi keuangan entitas tanpa akuntabilitas publik.
AN ANALYSIS ON THE EFFECT OF AUDIT TENURE, CORPORATE GOVERNANCE STRUCTURE, AND SIZE OF AUDIT FIRM TO THE FINANCIAL INTEGRITY STATEMENTS Abidin, Iqbal Zainul; RUSTAM, AKIE RUSAKTIVA
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research attempts to obtain empirical evidence of the effect of audit tenure, corporate governance structure (independent commissioner, audit committee, managerial ownership, institutional ownership) and the size of audit firm to the financial integrity statement of manufacturing companies in Indonesia. The dependent variable used in this research is financial integrity while the independent variables are audit tenure and corporate governance structure which will be analyzed by using independent commissioner ownership, audit committee, managerial ownership, institutional ownership, and size of the audit firm. The measurement of financial integrity will be done through conservatism analysis. The samples in this research are manufacturing companies listed in BEI during 2011-2014 period. The data collection is conducted using purposive sampling method. The total sample used in this research are 120 companies. The data analysis technique method of this research utilizes multiple linear regression. The results  showed  that  audit  tenure  and  size  of  audit  firm  do  not  influence  the integrity of financial statement significantly.    Keywords : financial integrity, audit tenure, corporate governance, size of audit firm
PENDAMPINGAN PERPAJAKAN TOUR AND TRAVEL Rustam, Akie Rusaktiva; Widiastutik, Rika Nur
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.695

Abstract

The Community Service Activities carried out by PKM team of Accounting Department, FEB Universitas Brawijaya aims to improve tax understanding and compliance. The implementation of PKM activities is carried out at Tour & Travel companies. Through intensive mentoring, the PKM team has succeeded in providing an in-depth understanding of tax regulations relevant to the travel business, including VAT, Income Tax Articles 21, 22, and 23. In addition, the PKM team also provides recommendations regarding the potential for implementing Income Tax Articles 25 and 29 to optimize the company's financial management. The results of this activity show that collaboration between academics and practitioners can make a significant contribution to improving the quality of human resources in the field of taxation and supporting business growth in the tourism sector.
COMPARING THE EFFECTIVENESS AND EFFICIENCY OF USING ACCOUNTING APPLICATIONS (SWOT ANALYSIS) Rustam, Akie Rusaktiva; Widiastutik, Rika Nur
Arthavidya Jurnal Ilmiah Ekonomi Vol 26 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v26i2.564

Abstract

This study aims to compared the effectiveness and efficiency of using Accurate, Jurnal, and Zahir applications in improving company performance. The study used a qualitative approach with a descriptive method. Data were collected through in-depth interviews with four informants from various companies that have used the application, and supplemented with passive observation. The results of the study indicate that the use of accounting applications can improve operational effectiveness and efficiency through automation of accounting processes, reducing manual errors, and accelerating the creation of financial reports. Each application has specific advantages, such as the Cost and Profit Center feature in Accurate which allows analysis per department, and data integration between departments in Jurnal. However, some weaknesses were also found, such as the limited features in Zahir which have not been integrated with the e-commerce platform. Overall, the use of accounting applications has been shown to improve the effectiveness and efficiency in managing company finances, with the selection of the most appropriate application depending on the specific needs and technological capabilities of each company.
The Impact of Audit Fees and Institutional Ownership on Tax Avoidance: The Moderating Role of Good Corporate Governance" Meol, Adelina Manuela; Andayani, Wuryan; Rustam, Akie Rusaktiva
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.902

Abstract

Purpose — This study aims to examine the extent to which corporate governance influences the relationship between audit fees, institutional ownership, and tax avoidance. It seeks to determine whether corporate governance mechanisms act as deterrents or facilitators in tax avoidance. Design/methodology/approach — This study aims to examine the impact of audit fees and institutional ownership on tax avoidance with good corporate governance as a moderating variable in the mining sector of Indonesia. The main focus is to understand how the implementation of tax policies and internal supervision can reduce tax avoidance practices. This study aims to provide insights into the effectiveness of fiscal policies and tax transparency in publicly listed companies in Indonesia in 2020-2023. Finding —  This study uses a quantitative approach with multiple regression analysis. The data used are secondary data obtained from the annual reports and financial statements of mining sector companies listed on the Indonesia Stock Exchange for the period 2020–2023. Tax avoidance is measured using accounting-based methods, and good corporate governance will be tested as a moderating variable affecting the relationship between audit fees, institutional ownership, and tax avoidance. Practical Implication — This study can contribute to reducing tax avoidance practices, which, although legal, still harm government revenue. The findings of this study can serve as recommendations for company management and shareholders to be more compliant in fulfilling their tax obligations and reducing tax avoidance practices that impact the country. This study also provides insights to improve oversight related to tax avoidance practices in the context of fiscal policy. Originality/value — This study examines how audit fees and institutional ownership influence tax avoidance, with good corporate governance moderating the relationship, particularly in high-risk industries like mining in Indonesia.
Co-Authors Amanah, Desty Fitria Amanda Rendyaswara Wedhayanti Andro Maruli Mesakh Ardilli, Ninda Ayu Arum Puspita Sari Astri Corry Novita Dolok Saribu Brenda Tiffani Dewantoro, Wisnu Ari Dinda Adani Sarwanto Putri Ersanti, Anita Etha Yuny Agustina Butar Fadhila Imaniar Fauziah, Fresila Hana Febriyanti, Arin Grace Tamara Pretty Putri Fajar Haryanto, Fernando Ivan Lukmana I Made Narsa Intan Martinasari Ludviana Iqbal Zainul Abidin, Iqbal Zainul Irawan, Bobby Rizky Karismawati, Indah Luthfi Ridhoul Aziz Mega Yunisa Putri Meol, Adelina Manuela Muh Sufyan Tsauri, Muh Sufyan Muhammad Aflah Prakoso, Fernandhi Dwi Pratama, Nabilla Putri Pratanca, Yesilia Pratanca, Yesilia Putri, Intan Vania Ananya Rachmat Sandy Ramadhan Rafel Victor Biu Raharjo, Naura Zalfa Prinda Rini, Wenny Puspita Tayu, Edward Ardian TITIK FARIDAH, TITIK Widiastutik, Rika Nur Wuryan Andayani