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All Journal International Journal of Artificial Intelligence Research Publik (Jurnal Ilmu Administrasi) Indonesian Journal of Business and Management Bosowa Journal of Education Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development
Sukmawati Mardjuni
Program Studi Manajemen, Program Pascasarjana, Universitas Bosowa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Access: Journal of Accounting, Finance and Sharia Accounting

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Pengaruh Etika Profesi, Pengalaman Auditor Dan Risiko Audit Terhadap Pertimbangan Tingkat Materialitas Rifdah Awalia Ardi; Sukmawati Mardjuni; Indah Syamsuddin
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 3 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i3.2831

Abstract

Penelitian ini bertujuan untuk mengkaji, menganalisis, dan menginterpretasikan pengaruh etika profesi, pengalaman auditor, dan risiko audit terhadap pertimbangan tingkat materialitas pada Kantor Akuntan Publik di Kota Makassar. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei melalui kuesioner. Kuesioner disebarkan kepada 40 responden yang merupakan auditor pada Kantor Akuntan Publik di Kota Makassar. Hasil penelitian menunjukkan bahwa etika profesi, pengalaman auditor, dan risiko audit secara simultan berpengaruh positif dan signifikan terhadap pertimbangan tingkat materialitas. Hal ini menunjukkan bahwa peningkatan etika profesi dan pengalaman auditor, serta pengelolaan risiko audit yang baik, dapat memperbaiki kualitas keputusan auditor dalam menentukan tingkat materialitas. Penelitian ini diharapkan memberikan kontribusi bagi pengembangan literatur dan praktik auditing, khususnya dalam pengelolaan risiko audit dan peningkatan profesionalisme auditor dalam pengambilan keputusan yang tepat terkait materialitas. This study aims to examine, analyze, and interpret the influence of professional ethics, auditor experience, and audit risk on the consideration of materiality levels at Public Accounting Firms in Makassar City. The research approach used is quantitative with a survey method through a questionnaire. The questionnaire was distributed to 40 respondents who were auditors at Public Accounting Firms in Makassar City. The results of the study indicate that professional ethics, auditor experience, and audit risk simultaneously have a positive and significant effect on the consideration of materiality levels. This indicates that improving professional ethics and auditor experience, as well as good audit risk management, can improve the quality of auditor decisions in determining materiality levels. This study is expected to contribute to the development of auditing literature and practices, especially in managing audit risk and improving auditor professionalism in making the right decisions related to materiality.
Analisis Perlakuan Akuntansi Pada Pendapatan Koperasi Simpan Pinjam Balo’Toraja Ledy Giovany SL; Sukmawati Mardjuni; Nur Fadhila Amri
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 2 No. 2 (2024): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Agustus 2024
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v2i2.2923

Abstract

Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi pada pendapatan KSP Balo’ta. Jenis penelitian yang digunakan adalah deskriptif analitis dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini bersifat kualitatif yang dikumpulkan melalui wawancara langsung dan dokumentasi, kemudian diolah dan dianalisis untuk menarik kesimpulan. Hasil penelitian menunjukkan bahwa KSP Balo’ta menerapkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) yang sesuai dengan standar akuntansi yang berlaku di Indonesia, khususnya untuk koperasi. Dari segi perlakuan akuntansi, KSP Balo’ta menggunakan metode pencatatan berbasis kas (cash basis) untuk mencatat transaksi pendapatan. Pengelolaan keuangan koperasi di KSP Balo’ta dilakukan dengan bantuan sistem komputerisasi, yang mempermudah pencatatan dan pelaporan. Namun, laporan keuangan hanya disusun sekali dalam setahun, sesuai dengan ketentuan yang berlaku. Temuan ini mengindikasikan bahwa perlakuan akuntansi di KSP Balo’ta telah mengikuti standar yang ada, meskipun ada ruang untuk perbaikan dalam hal frekuensi pelaporan. This study aims to analyze the accounting treatment of KSP Balo'ta's income. The type of research used is descriptive analytical with a qualitative approach. The data used in this study are qualitative in nature, collected through direct interviews and documentation, then processed and analyzed to draw conclusions. The results of the study indicate that KSP Balo'ta applies the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) which are in accordance with the accounting standards applicable in Indonesia, especially for cooperatives. In terms of accounting treatment, KSP Balo'ta uses a cash basis recording method to record income transactions. Cooperative financial management at KSP Balo'ta is carried out with the help of a computerized system, which facilitates recording and reporting. However, financial reports are only prepared once a year, in accordance with applicable regulations. This finding indicates that the accounting treatment at KSP Balo'ta has followed existing standards, although there is room for improvement in terms of reporting frequency.
Co-Authors -, Chahyono -, Chahyono Abduh, Thamrin Abdul Karim Abubakar, Herminawaty Ahmad Jumarding Andi Cudai Andi Ersya Syahrier Andi Muh Idris Arifuddin Mane Arifuddin Mane Chahyono, Chahyono Damayanty, Devy Dian Amelia Apriliany Edowai, Yulian Goeliling, Ardiyansyah Gulam, Reza Affandy H.M Yusuf Saleh Haeruddin, Muhammad Ainul Hamka Hamka, Hamka Hasanuddin Remmang, Hasanuddin Herlina Marsylita Senen Herminawati Abubakar, Herminawati Herminawaty Abubakar Indah Syamsuddin Indrayani Nur Indrayani Nur Irmayanti Irmayanti, Irmayanti Iryansyah, Muhammad Rezky Jihan Fahira Randan Ledy Giovany SL Lewangka, Oesman Lukman Setiawan Melsi Pamilangan Miah Said Miah Said Norma Norma Nur Annisa Zainal Nur Atikah Arifah Nur Fadhila Amri Nurhaedah Nurhaedah Nurwidiya Ningsi Palipada Palisuri, Palipada Regina Nabila Adzani HM Rifdah Awalia Ardi Rosliati Rosliati Ruslan, Muhlis Said, Miah Saleh, Muh. Yusuf Sari, Putri Seri - Suriani Setiawan, Lukman Sitti Mujahida Baharuddin Mujahida Baharuddin St. Annisa Tri Bulqis Suhaena Suhaena Suriani, Seri