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Peran Audit Internal Terhadap Kualitas Pemeriksaan Laporan Keuangan Oleh Audit Eksternal Mohamad Afrizal Miradji; Putri Ayu Anggelia; Fatimatus Sahro; Adelia Agustin; Ayunny Fiina Ladzatus Shobiroh
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1597

Abstract

This research aims to explore the role of internal audit in influencing the quality of financial statement audits conducted by external auditors. With increasing demands for financial accountability and transparency, the role of internal audit becomes increasingly important in supporting the effectiveness of external audits. However, the relationship and interaction between these two audit functions remain a topic that needs further exploration. Using a mixed-methods approach combining surveys, in-depth interviews, and case studies, this research investigates the perceptions of internal and external auditors regarding the level of collaboration, communication, and coordination between them, as well as their impact on the quality of financial statement audits. The research findings indicate that effective interaction between internal and external audits can enhance audit quality by sharing information, identifying key risk areas, and minimizing duplication of efforts. This research contributes theoretical and practical insights into understanding the important role of internal audit in improving external audit quality, as well as offering recommendations to strengthen the synergy between these two audit functions.
ARTIKEL STUDI KELAYAKAN BISNIS “Analisis Studi Kelayakan Bisnis Mafia Sushi” Mohammad Afrizal Miradji; Achmad Riyan Efendi; Afidah Sal Sabila; Asyifa Berlianasari Tamara; Hana Amiratul Laili; Muhammad Farhan Adiyatma Putra; Yohanes Yanto Lung; Yustisia Hima Nayola
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.314

Abstract

Current business opportunities are very helpful to the community's economy, one of which is the food business, because all people need food to meet their food needs. At present there are many beginners who are trying to innovate food to be different and hopefully attract consumers. Mafia Sushi is one of our innovations in the food sector so that consumers are interested in buying our products. Currently, the most commonly encountered sushi is ordinary sushi wrapped in nori, but our product is different. Our product is Fried Sushi which we coat with panir flour with our own sauce. Our products have affordable prices that can be enjoyed by all groups of people
Analisis Kelayakan Usaha Produk “Bakso Penyet CEMARA” Mohamad Afrizal Miradji; Apriliana Laily Nurjannah; Ameliya Nur Indah; Sonya Sabrina Rossanti; Yohanes Gualbertus S; Regina Wijayanti; Afrian Tri Al Fanani; Amirotun Nisfih
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.611

Abstract

Feasibility study is an evaluation of the feasibility of a business that must be handled. A highly planned feasibility study must be able to know the benefits and risks of existing businesses or that will be carried out, knowing financial statements, marketing and promotional strategies, financial aspects, production processes, and sales targets. All business people, one of which is a meatball seller, must be able to provide innovation for their products in order to compete and continue to be in demand by consumers from various groups. Lately, the smashed meatballs with spicy chili business is one of the business ideas that is fairly modern among the public because this business has different concepts and innovation from meatballs that are generally soupy, so that these meatballs are created again into smashed meatballs that are served with rice, spicy chili, fermented soybean, and fresh vegetables.
Peran Auditor dalam Mendeteksi dan Mencegah Kecurangan Keuangan Hanifah Nur Andini; Aniza Listianti; Neny Pebriana; Mohammad Afrizal Miradji
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3781

Abstract

You may see corruption in action in today's news stories about Indonesia. Actually, there are those who see corruption as something that happens all the time and have unknowingly made it a national disease. In addition, companies that have strong internal controls might nevertheless be victims of fraud. The effects of financial fraud are far-reaching and devastating. In most cases, this causes financial report information to become inaccurate, which in turn affects top-level decision-makers. Examining how auditors may best identify and forestall instances of financial fraud is the overarching goal of this study. This research is qualitative in nature; it gathers information on social phenomena, processes and analyzes it further, and then draws conclusions. The data used for this study came from secondary sources. The findings highlight the critical and essential role of auditors in identifying different types of financial reporting fraud inside organizations.  
Analisis Pengaruh Alat Audit dan Sistem Arsip terhubung dalam Mendukung Proses Audit Laporan Keuangan Mohammad Afrizal Miradji; Nur Munzilatur Rohmah; Meytasya Shalsabella; Tasya Nurul Idlomia
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3857

Abstract

Digitalization and information technology have a significant impact on business processes. This problem can be solved through synthesis, which involves the use of new computing technologies. Picture books are one example of advances in information technology in the field of education. This research was conducted with the aim of finding out the effectiveness of using chart books in the process of managing financial records. The research method used is a qualitative summary based on theory, research results and conclusions reached. Research, historical information, and survey results are then collected, analyzed, and compiled. The study found that book charting applications play an important role in the purchasing process, with technology used in the review process through an integrated and automated system. In order for the documentation process to be more efficient and effective, it must comply with established standards and guidelines. Organizations are becoming more diverse and integrated. Improved analyst performance indicates that the commentator is trustworthy and knowledgeable, thereby improving overall quality. Based on this, we can conclude that the Diagram Book application helps in the financial report review process.
Evaluasi Penerapan Sistem Pencatatan Dan Penilaian Persediaan Barang Pada Cv Bersatu Jaya Mohamad Afrizal Miradji; Diana Hany Ardiyanti; Regita Lovianty; Bayu Hidayat
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1680

Abstract

Persediaan merupakan salah satu kekayaan perusahaan jangka pendek (aset lancar). Sistem pencatatan persediaan bagi perusahaan sangatlah penting diperhatikan, agar dapat mempermudah membuat laporan. Sistem penilaian persediaan juga merupakan salah satu hal penting bagi perusahaan untuk mempermudah pengaturan persediaan. Penelitian ini menggunakan metode penelitian kualitatif deskriptif. CV Bersatu Jaya memiliki sistem pencatatan persediaan dengan metode perpetual dan penilaian persediaannya dengan metode FIFO. Kedua metode tersebut dinilai sudah cukup efektif dan efisien sesuai dengan pertimbangan-pertimbangan yang telah dilakukan di perusahaan tersebut.
Evaluasi Pengendalian Internal Atas Sistem Akuntansi Penjualan Kredit, Penagihan Piutang Dalam Meminimalkan Kredit Macet Pada CV. JS Sentosa Mohamad Afrizal Miradji; Isnaeni Himmatul Aliyah; Akhmad Yody Kurniawan; Febby Meliana
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1705

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengendalian internal atas sistem akuntansi penjualan kredit dan penagihan piutang bekerja dengan baik dan bisa menolong meningkatan sistem informasi akuntansi, untuk mengurangi kredit macet pada CV. JS SENTOSA. Dan menilai seberapa baik perusahaan mengelola piutang untuk mengurangi kredit macet. Dalam penelitian ini memakai pendekatan metodologi deskriptif kualitatif untuk menghimpun data melalui observasi dan wawancara. Data yang terhimpun dianalisa dengan menggunakan analisis deskriptif. Hasil analisa menyatakan bahwa perusahaan telah memenuhi persyaratan pengendalian intern dalam hal penjualan kredit dan penagihan piutang, termasuk semua operasi akuntansi, penagihan, kredit, dan penjualan. Selain itu, perusahaan telah memenuhi standar penjualan kredit dan penagihan piutang, serta aspek-aspek yang berkaitan dengan kinerja sistem informasi akuntansi. Saran untuk perusahaan kedepannya adalah CV. JS SENTOSA harus mengikuti prinsip dan  kebijakan saat memberikan kredit. Selain itu, fungsi akuntansi  harus mencatat harga pokok penjualan agar jelas harga pokok produk yang dijual.
Penerapan Standar Profesional Audit Internal dan Kualitas Audit: Sebuah Bahan Tinjauan Literatur Mahasiswa PGRI Adi Buana Surabaya Mohamad Afrizal Miradji; Gerald Tanaja; Febri Deltania; Anjani Prameswari
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1720

Abstract

Penerapan standar profesional audit internal memainkan peran penting dalam menentukan kualitas audit internal di berbagai organisasi. Penelitian bertujuan guna mengkaji literatur berhubungan betapa penting kepatuhan terhadap Standar professional internasional dalam Praktik Audit Internal yang diterbitkan oleh Institute of Internal Auditors (IIA). Artikel ini mengeksplorasi pengembangan praktik audit internal dengan menyoroti kepatuhan dan komitmennya kepada standar-standar tersebut. Melalui kepatuhan terhadap standar profesional, perusahaan tidak hanya dapat mencapai tujuan mereka tetapi juga meningkatkan reputasi dan kualitas audit internal mereka. Hasil kajian ini dijadikan harapan bisa menambah literatur berhubungan dengan standar audit internal serta memberikan panduan bagi manajemen dalam memilih auditor internal yang kompeten. Penelitian ini dijadikan harapan bisa memberi kontribusi signifikan untuk memahami terkait penerapan standar profesional audit internal serta dampaknya terhadap kualitas audit, khususnya bagi mahasiswa PGRI Adi Buana Surabaya.
ANALISIS PELATIHAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA BERBASIS KOMPETENSI TERHADAP KINERJA KARYAWAN PADA PT ISS INDONESIA CABANG SURABAYA Kadir, Nurida Abdul; Moh Afrizal Miradji
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 3 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i3.4926

Abstract

Abstrak PT ISS Indonesia cabang surabaya menyadari sepenuhnya bahwa sumber daya manusia merupakan aset penting dalam peningkatan kinerja perusahan sehingga harus dikelola dan dikembangkan terus menerus.Sumber Daya Manusia sangat menentukan proses berhasilnya kinerja suatu organisasi. Pengembangan Sumber Daya Manusia, bertujuan untuk lebih memudahkan terwujudnya tujuan organisasi, sebab berkualitasnya sumber daya manusia dianggap mampu dalam menjalankan tugas dan fungsinya sebagai karyawan didalam suatu organisasi. Pentingnya pelatihan dan pengembangan kinerja karyawan PT ISS Indonesia cabang Surabaya diharapkan karyawan mampu melakukan pekerjaannya atau memiliki kapabilitas sesuai kebutuhan kompentensi, hal ini juga berdampak pada penilaian masyarakat sebagai pelanggan untuk itu, PT ISS Indonesia cabang surabaya berkomitmen meningktkan kapasitas dan kapabilitas setiap karyawan pada jenjang organisasi dalam mendukukng kinerja Perusahaan saat ini dan di masa depan. Tujuan dari penelitian ini adalah untuk mengetahui, mendeskripsikan dan menganalisis bagaimana pelatihan dan pengembangan terhadap kinerja karyawan PT ISS Indonesia cabang surabaya. Jenis penelitian ini adalah deskriptif kualitatif. Teknik analisis data yang akan digunakan dalam penelitian ini adalah interaktive model menurut Milles dan Huberman (2014). Hasil penelitian menunjukan bahwa pelatihan dan pengembangan karyawan berbasis kompetensi terhadap kinerja karyawan pada PT ISS Indonesia telah dilaksanakan dengan maksimal melakukan pelatihan dengan pengembangan berdasarkan kompetensi dan non yang dimiliki oleh karyawan. Kata Kunci: Pengembangan Sumber Daya Manusia (SDM), Pelatihan, Dan Kinerja Karyawan. Abstract PT ISS Indonesia Surabaya branch fully realizes that human resources are an important asset in improving company performance so that they must be managed and developed continuously. Human Resources greatly determine the process of successful performance of an organization. Human Resource Development aims to facilitate the realization of organizational goals, because the quality of human resources is considered capable of carrying out their duties and functions as employees in an organization. The importance of training and development of employee performance PT ISS Indonesia Surabaya branch is expected that employees are able to do their jobs or have capabilities according to competency needs, this also has an impact on the assessment of the community as customers for that, PT ISS Indonesia Surabaya branch is committed to increasing the capacity and capabilities of each employee at the organizational level in supporting the Company's current and future performance. The purpose of this study is to determine, describe and analyze how training and development affect the performance of PT ISS Indonesia Surabaya branch employees. This type of research is descriptive qualitative. The data analysis technique that will be used in this study is the interactive model according to Milles and Huberman (2014). The results of the study indicate that competency-based employee training and development on employee performance at PT ISS Indonesia has been implemented optimally by conducting training with development based on competencies and non-competencies owned by employees. Keywords: Human Resource Development (HRD), Training, and Employee
MANAJEMEN RESIKO DALAM STRATEGI PERUSAHAAN Mohamad Afrizal Miradji; Ade Rafli Rizaldy; Angga Rizal Prayuda
MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2024): Juni
Publisher : PT PUBLIKASI INSPIRASI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/merdeka.v1i5.1681

Abstract

Risiko adalah peristiwa atau kejadian yang belum pasti dan dapat menyebabkan kerugian baik sekarang maupun di masa depan. Tentu saja, ini adalah proses normal pertumbuhan bisnis dan dapat terjadi kapan saja. Namun demikian, risiko dapat diidentifikasi dan dikelola dengan baik sehingga bisnis dapat menghindari kerugian yang signifikan.Untuk melindungi aset dan mencapai tujuan perusahaan dengan cara yang lebih aman dan kompetitif, manajemen risiko perusahaan membantu Anda membuat strategi pencegahan dan mitigasi yang tepat.  
Co-Authors AA Sudharmawan, AA Abelya Putri Herdina Abiansyah, Abiansyah Ach Irwansyah Achmad Riyan Efendi Ade Rafli Rizaldy Adelia Agustin Adheriana Wida Adheriana Wida Saputri Adi, Bayu Afidah Sal Sabila Afkar, Taudlikhul Afrian Tri Al Fanani Afrian Tri Al Fanani Agung Riyanto Agustina Kuria Agustina Viviliani Burhan Aisyah Amalia Aisyah Amalia Aisyah Devi Irawati Ajeng Margareta Aji Prasetyo, Aji Akhmad Yody Kurniawan Alifia Anindita Putri Ameliya Nur Indah Ameliya Nur Indah Amirotun Nisfih Amirotun Nisfih Amos Firdo Sihotang Ananda Cahya Adi Putra Ananda Isnia Fa’ur Fadilla Andri Maulana Andrian Davit Ericko. A Angga Rizal Prayuda Anggi Maharani Anggini Lefteuw Anita Nurhayati Aniza Listianti Anjani Prameswari Aprilia Dwi Cahyani Apriliana Laily Nurjannah Apriliana Laily Nurjannah Aristha Purwanthari Sawitri Artini , Eka Dewi Suci Asyifa Berlianasari Tamara As’ari, Filia Yuniar Aulia Rahmayanti Ayunda Frischa Ayunda Frischa Nadira Ayunny Fiina Ladzatus Shobiroh Bayu Adi Bayu Hidayat Bayu Rama Laksono Bayuadi Bayuadi Bayuadi Bayuadi, Bayuadi Bayuadi, Bayuadi Bertha Febrianti Binantoro, Patria Winahyu Bintang Maharani Putri Binti Wulandari Bisma Arianto Chika Aulia Chika Aulia Putri Chindiani Putri Ningsih Choirul Alam Christina Menuk Sri Handayani Cindy Anisyah Citra Devy Arista Dahlia Nur Fadilla Dea Amirotul Ahlam Diana Hany Ardiyanti Diva Aisyah Rahayu Diva Isabella Feoh Dwi Helena Yuliastari Dwinanda Rizki Maisyaroh Edi Sulistyawan Edy Sulistiyawan, Edy Ella Djamila Syah Ella Djamilah Syah Elsa Putri Rahayu Elsa Tanzalia Marini Endah Wulandari Erika Virza Ananda Erna Nur Yuli Ana Estiasih, Soffia Pudji Estiasih, Soffia Pujdi Fadensyah Muhammad Daffa Effendi Fadia Annisa Faridatun Fathonah Fathonah, Faridatun Fatimatus Sahro Febby Meliana Febri Deltania Febriawan, Much. Dyan Ferry Hariawan Fidyantaka, Febri Firda Ayu Sonia Putri Firdawanti, Resha Prada Fitri Novita Putri Kirana Fitri Novita Putri Kirana Fitrianti Rahma Novitasari Fitriya Ayuningrum Fransiskus Didianus Saputra Galang Trian Saputra Gerald Tanaja Gracia Amry Virginia Gresya Puspita Dewi Gunita Gunita Gunita Haidir Ubaidillah Putra Setyawan Hana Amiratul Laili Hanif N. Rohmawati Hanif Nur Rohmawati Hanifah Nur Andini Hariawan, Ferry hariawan, ferry Hurin Nabila Icha Nurul Laili Fitriah Indah Fitriana Putri Indah Sri Wahyuni Indana Maulidiah Hikmah Inna Fauziatun Nisa Isnaeni Himmatul Aliyah Istikhoroh, Siti Jea Nur Fitriana Jelita Nur Rahmaniar Jovian Argitama Kadir, Nurida Abdul Karina Permatasari Khuzairina, Ina Laila Kurniaga Pratiwi M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Mega Putri Aulia Meita Ais Vikadanty Meriliana Manurung Meytasya Shalsabella Miftachul Masrofin Fifmansyah Mira, Theresia Saubiran Moch. Munir Rachman Moh. Aslich Alana Mohammad Hisya Mohammad Hisya Mohammad Ilham Ardiansyah Muhammad Arya Arditya Rangga Muhammad Farhan Adiyatma Putra Muhammad Whindo Langgeng Rachmadiar Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Maulidya Putri Nabila Natcjwa Nabilla Natcjwa Amanda Nabillah Amrista Putri Nashrudin Latif Nashrudin Latif Nasichatul Ummah Nayla Candyasari Neny Pebriana Niken Tri Wahyuni Nisa Ardi Ningrum Noerchoidah Nofan Aldiansyah Novi Lailatul Fitri Novita Boymau Nur Diajeng Safitri Nur Munzilatur Rohmah Nurdina Nurdina Nurdina, Nurdina Nurin Putri Andini Nurul Fitrianingtyas Nuzulul Arifah Magfiroh Oktaviani Ciwuk Pranoto, Eko Adi Putri Ayu Putri Ayu Aisyah Putri Ayu Anggelia Putri Mariana Rachmad Rangga Wijaya Rahmad Fardiamsyah Rahmi Tara Iman Aisyah Rani Nurdiyanti Ratu Aimartasia Rayhan Kanza Albani Reda Rizma Noer Savilla Reda Rizma Noer Savilla Regina Wijayanti Regina Wijayanti Regita Lovianty Resha Prada Firdawanti Resita Dwi Kartika Sari Rico Arradea Putra Rifda Aliyatul Bilbina Achmadi Rifka Ayu Layyinah Rina Fariana Riska Amellia Putri Riyanto, Agung Rizaldi Maulana Rizka Anggrainy Rizky Mohammad Faiz Rizky Pratama Lafizha Putra RR. Ella Evrita Hestiandari Sabrina Ricke Fadilla Sania Adista Wijayanti Sarah Putri Aurelia Sendy Jadi Mahanani Sherly Amalia Rahmadanti Sherly Dwi Dayanti Sherly Widya Mei Sigit Prihanto Utomo Sigit Prihanto Utomo Silviana Anggraini Ardhya Putri Siti Ayu Pramudita Siti Istikoroh Siti masruroh SITI NUR AISYAH Sjaharani Permatasari Waluyo Sonya Sabrina Rossanti Sonya Sabrina Rossanti Subakir Sugijanto Suhardiyah, Martha Suharyanto SUHARYANTO SUHARYANTO Sukandani, Yuni Surti Padu Leba Sutama Wisnu Dyatmika Syahrul Agung Kurniawan Syiva Early Tania Eka Sabrina Tasya Nurul Idlomia Tri Aji Pratomo Tri Ariprabowo Ulfa Puspa Wanti Widodo untung lasiyono untung lasiyono Usmawanti Usmawanti Utomo, Sigit Prihanto Wanudya Ajeng Ferara wira yudha alam Wira Yudha Alam Yohanes Gualbertus S Yohanes Gualbertus S Yohanes Yanto Lung Yovio Annisa Rahmadhoni Yunia Salasa Tri Indah Rahmawati Yustisia Hima Nayola Zahwa Noveliza Nur Safitri