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PENGARUH EVALUASI PENGENDALIAN INTERNAL DAN PENERAPAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT Budi Tri Rahardjo, Ak., M.Ak., CA; Jeane Widia Ningsi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research conducted with the aim of testing the extent of the evaluation of internal control and the application of due professional care to audit quality in KAP Ispiady & Dande. This research uses quantitative analysis. In this study, researchers used primary data by distributing questionnaires to KAP Ispiady & Dande employees. Then the data analyzed using multiple linear regression analysis with the help of the statistical package for Social Sciences (SPSS) version 22. The results showed that the internal control variable and the due professional care variable had a significant influence on audit quality and the results showed that the two independent variables jointly have a significant influence on audit quality

PENGARUH AUDIT OPERASIONAL DALAM MENINGKATKAN EFISIENSI DAN EFEKTIFITAS TERHADAP KINERJA PEMBELIAN PADA PT ENVIROLAB NUSANTARA Budi Tri Rahardjo, Ak., M.Ak., CA; Irta Paramita
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 3 (2016): Jurnal Akuntansi & Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Abstract : This research was conducted in order to determine and analyze the influence of operational audit the efficiency of the performance of the purchase of PT Envirolab Nusantara, investigate and analyze the influence of operational audit the effectiveness of the performance of the purchase, determine and analyze the effect of operational audits of efficiency and operational audits effectiveness jointly on the performance of purchase PT Envirolab Nusantara. Based on the test results "t" obtained the value t = 2.683> t table = 2.052 then Ho is rejected and Ha accepted, which means there is significant influence between the variables X1 (operational audit efficiency) to variable Y (purchase performance) with a regression coefficient of 0.334. Based on the test results "t" obtained the value t = 3,376> t table = 2.052 then Ho is rejected and Ha accepted, which means there is significant influence between the variables X2 (operational audit effectiveness) to variable Y (purchase performance) with a regression coefficient of 0.408. From the results of the overall study are based on F test that showed Fhitung = 37.844> F table = 3.354 then Ho is rejected and Ha is received it can be concluded that each variable operational audit efficiency, and operational audits effectiveness jointly have a significant effect on performance purchase. Based on the results of multiple regression test found the coefficient of determination (R Square) of 0.737. This means that the independent variable (operational audit operational audit efficiency and effectiveness) contribute to dependent variable (performance purchase) of 73.7% while the remaining 26.3% is influenced by other factors not examined.

PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2010-2014) Budi Tri Rahardjo, Ak., M.Ak., CA; Ria Murdani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 01 (2016): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study was conducted to determine how much influence partially or simultaneously between financial performance and disclosure of corporate social responsibility to corporate value in state-owned companies listed on the Stock Exchange in 2010-2014. In this study conducted random sampling method with a selected number of samples as many as 80 state-owned companies on the Stock Exchange during the five years 2010-2014. Data were analyzed using multiple regression analysis techniques are processing using software SPSS version 20.0. The results showed that the variables of financial performance and corporate social responsibility disclosures partially show a significant effect on the variable value of the company is to the t value respectively 7.172 and 2.113. Simultaneous testing also showed a significant effect on all of the independent variable on the dependent variable, meaning that together the financial performance and corporate social responsibility disclosures affect the value of the company is the calculated F value of 35.721.

PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIANNYA DALAM KEWAJARAN LAPORAN KEUANGAN PADA PT. ANDOWA NATHA WISTARA Budi Tri Rahardjo, Ak., M.Ak., CA; Rosmawati Rosmawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was based on the results of the discussion that has been done by the researcher, it can be concluded the recognition and measurement of income at PT. Andowa Natha Wistara is in conformity with Statement of Financial Accounting Standards No.23. Where the recognition of corporate income using the accrual basis method of income is recognized at the time of the transaction of the sale of services by the company. Recognition of revenues has been referred to in the Statement of Financial Accounting Standard No.23 in terms of the sale value of services recorded as such income can be estimated with certainty and most likely to be realized. Measurement of income uses the historical measurement basis based on the fair value of benefits received or to be received in cash and cash equivalents.

EVALUASI PERLAKUAN AKUNTANSI PENDAPATAN BUNGA DAN PINJAMAN BUNGA PADA LAPORAN KEUANGAN KOPDIT (CU) NGUDI RAHAYU BERDASARKAN PERMEN KUKM NO. 13/PER.M.KUKM/IX/2015 DAN SAK ETAP Budi Tri Rahardjo, Ak., M.Ak., CA; Rika Ikawati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 1 (2018): JURNAL AKUNTANSI dan BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was the conclusion obtained from the results of this study that the transaction on Kopdit (CU) Ngudi Rahayu has been in accordance with the concept of transaction recognition based on Candy KUKM and SAK ETAP, transactions are recognized and recorded on an accrual basis, ie transactions are recognized when the transaction occurs. Kopdit (CU) Ngudi Rahayu has presented balance sheet, residual result of business report, estimated ledger report, member loan balance report, stock balance balance and daily interest balance report. However, Kopdit (CU) Ngudi Rahayu has not completed its financial reporting in accordance with the cooperative reporting regulation contained in the Minister of Cooperatives and Trade Regulation No. KUKM. No. 13 / Per / M.KUKM / IX / 2015 and SAK ETAP, and the necessary advice should be better if the financial statements have been made in accordance with applicable cooperative reporting rules.

AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. INDOMURAYAMA PRESS & DIES INDUSTRIES Budi Tri Rahardjo, Ak., M.Ak., CA; Ainul Baroroh
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 2, No 3 (2015): Jurnal Akuntansi dan Bisnis
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Reason and Research Purposes. Want to know the application is made PT. Indomurayama Press & Dies Industries in Operational Audit on Merchandise Inventoy Want to know the level of effective and economical merchandise inventoy for the company. Research Purposes Descriptive qualitative methods of analysis based on the depiction that support the analysis. Results Purposes and Findings The Company has not implemented Operational Audit so companies are still not operating effectively and economically.

Analisis Penagihan Pajak dengan Surat Teguran dan Surat Paksa terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Pratama Jatinegara Jakarta Timur Budi Tri Rahardjo, Ak., M.Ak., CA; Rosmawati rosma
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to analyze warning letter reports and tax strengths and revenues from 2010-2014 KPP Pratama Jatinegara. The analysis used is descriptive analysis using the effectiveness of warning and forced letters and the ratio of income tax arrears. Data is collected through study of literature and articles. The results showed that tax disbursement with a warning letter and a letter of power in Jatinegara Primary KPP in general could be classified as ineffective either because a number of sheets or nominal values mentioned in the warning letter and forced letters did not reach 100%. Besides that, the taxpayer does not submit the SPT, SKPKB, SKPKBT etc., taxpayers in taxes do not recognize that there is a tax debt, taxpayers cannot settle the amount of debt, taxpayers submit requests for installment payments because financial conditions are not possible if they have to paid in total, taxpayers file objections to the amount of tax arrears, and taxpayers neglect it. The awareness of taxpayers in the tax payment of forced letter tax arrears, the lack of an active role of the forced letter tax arrears, and cannot be contacted because the taxpayer changes the address and does not report to the tax office.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI TAHUN 2010-2014 Budi Tri Rahardjo, Ak., M.Ak., CA; Juliantika Juliantika
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

The study is done to the effectiveness and the contribution of motor vehicle taxes and import turning the vehicle ownership transfer to the local revenue in Bekasi city. This research was done in SAMSAT the city of Bekasi. Methods used for gathering data, through the data secondary. Data secondary obtained by interview, survey, and observation. Methods of analysis data used is the methods of approach deskriptif kualitatif. The results of the analysis show that the admission tax motor vehicle and bea behind the name of motor vehicle very effective. While contributions to tax motor vehicles of revenue original area very good in the amount of 97.286% and for contribution bea behind the name of the motor vehicle against the revenue the original area was in the amount of 25.50%.

ANALISIS PENGENDALIAN INTERN ATAS PIUTANG TAK TERTAGIH PADA PT SINAR BINTANG ASIAPRIMA Budi Tri Rahardjo, Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 3 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i3.936

This research was conducted with the aim to analyze the implementation of internal control system for bad debts, effective and efficient level of internal control over bad debts at PT Sinar Bintang Asiaprima.This research is a descriptive research. The data used are obtained from observation, interview, collect official document of company and compare between explanation of data and information obtained from PT Sinar Bintang Asiaprima with literature theories.Based on the results obtained in the internal control system of PT Sinar Bintang Asiaprima has not fulfilled the COSO component that is not yet have a written code of ethics, has not given a strict punishment to employees who commit fraud, has not done separation of tasks on the part of the treasury storage function and recording function, the financial statements are not audited by independent auditors, have not applied the principles of 5C (Caharacter, Capacity, Collateral, Capital, Condition) in crediting procedures, have not conducted supervision of employee performance, have not conducted direct monitoring and have not conducted periodic performance evaluation.Internal control over the bad debts in PT Sinar Bintang Asiaprima has not been effective and efficient because it is not fully in accordance with the five internal control components according to COSO. There is only one internal control component according to COSO that is Risk Assessment that has been suitable and has been implemented, while the four internal control components according to COSO that is Control Environment, Control Activities, Information and Communication, and Monitoring not all activities in internal control component implemented. The researcher recommends that PT Sinar Bintang Asiaprima make regulations and code of ethics in writing for employee to minimize risk of employees violating the code of ethics, to give strict punishment to employees who cheat, to separation of duties in the collection with the cashier as well as on the recording of sales with the delivery goods, financial statements audited by independent auditors on a regular basis, applying the 5C principle in crediting procedures, requiring customers to issue PO (Purchase Order) in every purchase, supervising employee performance, performing direct monitoring, and evaluating work through the Annual Meeting (RAT).

PENGARUH PROFESIONALISME DAN INDEPENDENSI TERHADAP KUALITAS AUDIT STUDI PADA AUDITOR KANTOR AKUNTAN PUBLIK DI JAKARTATIMUR Budi Tri Rahardjo, Ak., M.Ak., CA
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 4, No 1 (2017): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v4i1.935

The purpose of this research is to know how to influence the professionalism and independence of the Audit Quality in Public Accounting Firm in East Jakarta wilayah. Data used in this study are primary data. Data analysis technique used is the Multiple Regression Analysis, Analysis of Coefficient of Determination, Correlation Coefficient Analysis and Hypothesis Testing. From these results it can be concluded that after going through the calculation of SPSS, the results obtained correlation calculation in which the magnitude of the correlation coefficient professionalism and independence of the auditor amounted to 0.503, which means the level of satisfaction and confidence have a strong relationship to the purchase decision, with a significance probability of 0.000. It can be concluded that the professionalism and independence has a positive effect on audit quality.

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