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All Journal Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Ekonomika Journal of Research in Business, Economics, and Education Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Ilmu Multidisplin E-Jurnal Akuntansi TSM Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Komunikasi dan Ilmu Sosial

Maidani, Maidani

Universitas Bhayangkara Jakarta Raya, Indonesia

Author-ID : 4181588

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Dan Perusahaan Sektor Properti, Perumahan & Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Luvena Luvena; Maidani Maidani; Raden Irna Afriani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.93

This research is based on both recent and current phenomena regarding audit quality, one of the phenomena that has become of interest in conducting this research such as the previous cases, namely the Enron case and the latest one as experienced by PT Garuda Indonesia. affect audit quality. . The purpose of this study is to examine the effect of audit fees, audit tenure, audit rotation and company size on audit quality and to develop a theory of planned behavior that contributes to the independent variables. The population in this study are all Manufacturing Companies in the Multi-Industrial Sector and Companies in the Property, Housing & Construction Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is purposive sampling method and obtained as many as 129 data samples. The analytical method used is Logistic Regression (Logistics Regression). The results showed that audit fees had a positive and significant effect on audit quality, while audit tenure, audit rotation and firm size had a positive but not significant effect on audit quality

ANALISIS PENGENDALIAN INTERNAL KOPERASI SIMPAN PINJAM UBHARA JAYA Maidani; Milda Handayani; Cahyadi Husadha
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

penelitian ini bertujuan untuk mengevaluasi pengendalian internal pada Koperasi Ubhara Jaya yang harus menjadi perhatian bagi Pimpinan dan pembina koperasi. Penelitian dilakukan dengan membandingkan sistem pengendalian internal yang dijalankan koperasi Ubhara Jaya dengan teori sistem pengendalian internal. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan penelitian langsung ke objek. Berdasarkan hasil studi pengendalian internal koperasi Ubharajaya, dengan indikator pengendalian internal diantaranya; Struktur organisasi yang memisahkan tanggung jawab fungsional secara tepat, Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan Koperasi, Praktik yang sehat dalam melaksanakan tugas dan fungsi-fungsi setiap unit organisasi, Karyawan yang mutunya sesuai dengan tanggung jawabnya. Dari hasil uji atas indicator tersebut, menunjukkan hasil bahwa pengendalian internal koperasi belum berjalan dengan baik, hal ini karena belum adanya struktur organisasi dan jobdesk yang jelas, mutu karyawan belum cukup baik. Selain itu prosedur permohonan pinjaman penyaluran kredit di koperasi tidak efektif karena tidak sesuai dengan prosedur yang ada dalam teori.

Role of the Internal Auditors in Improving the Quality Management System Integrated ISO 9001:2015 and 22716:2007 Lutfiah Khairunnisa; Maidani
Journal of Research in Business, Economics, and Education Vol. 2 No. 4 (2020): August
Publisher : Kusuma Negara Business School

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This study aims to determine the role of internal auditors at PT. Orson Indonesia is in order to improve the quality of management systems that are integrated with ISO 9001: 2015 and 22716: 2007. With a qualitative method that is descriptive analysis based on direct observation to the field and with documents that support to be traced. The techniques used are interviews, observation, document analysis, literature study and questionnaires. The results showed that PT. Orson Indonesia has successfully implemented this ISO Quality Management System with the existence of internal audit activities assisted by auditors and adequate data or documents.

The Effect of Audit Tenure, Audit Rotation and Head Reputation on Audit Quality Fitri Fajar Riyani; Maidani; Novita Wahyu Setyawati; Cahyadi Husadha
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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This study aims to examine the effect of audit tenure, audit rotation and KAP's reputation on audit quality. The type of data used in this study is secondary data, namely the data of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2018. The research method used is multiple linear regression analysis to test the effect of audit tenure, audit rotation and reputation of the public accountant firm. partial and simultaneous audit quality. Discretionary accruals are used as a proxy for audit quality. The results showed that simultaneous variables of audit tenure, audit rotation and KAP reputation did not significantly influence audit quality. While partially audit tenure and audit rotation have no effect on audit quality, and KAP reputation has a significant effect on audit quality.

Implementation of Materiality in Planning Audit of Financial Statements at PT. BPDL in KAP Bambang Sudaryono & Partners Maidani; Murti Wijayanti
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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Audit Planning and Determination of Materiality is an important component in the implementation of the Audit of Financial Statements. To give a proper opinion that the financial statements are free from the risk of material misstatement, the auditor needs to make a good audit plan and provide a level of materiality in the financial statements. Materiality requires professional judgment with reference to the size or nature of misstatements, which are expected to influence the decisions of users of financial statements. This internship report is to be able to find out how the auditors at KAP BS and Partners determine the audit plan and determine the level of materiality, in the early stages of audit planning. The result of the internship is that the financial statement audit planning is in accordance with audit standard number 300 regarding planning an audit of financial statements, audit standard number 315 regarding the identification and assessment of material misstatements through an understanding of the entity and its environment as well as audit standard number 210 and in accordance with standards audit number 320 which regulates materiality in the planning and implementation stages of the audit.

EDUKASI AKUNTANSI SEDERHANA UNTUK PEKERJA HARIAN LEPAS SEBAGAI PERWUJUDAN EKONOMI KREATIF DI SAAT PANDEMI COVID-19 Istianingsih Sastrodiharjo; Robertus Suraji; Tri Widyastuti; Maidani
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The purpose of this activity is to increase the understanding of casual daily workers on Simple Accounting skills regarding finances, so that they can make better planning and financial records. So that it can improve the ability to plan and record finances, increase understanding and knowledge about the importance of managing finances well. And in the end it can develop its business activities, and make its business continuity so that it can sustainably survive and grow. The implementation method used is by way of lectures, discussions and tutorials on practical questions. The material provided includes a discussion of: I. Introduction to Business Financial Management which includes; 1.) Benefits of Performing Business Financial Management - Scope of Business Financial Management Activities, 2.) Benefits of Calculation of Business Capital - Elements that are Calculated in Calculation of Business Capital Requirements - Capital Sources - Access to Capital - Types of Capital, and 3.) Benefits of Bookkeeping For Micro Business Activities - Bookkeeping & Bookkeeping Principles - Financial Bookkeeping Tools.Keywords : Simple Accounting Education, Freelancing Daily Workers, Embodiment of the Creative Economy, and the COVID-19 Pandemic.

PENYULUHAN KESEMPATAN KERJA BAGI SDM PENYANDANG DISABILITAS KETENAGAKERJAAN Santi Djailani; Novita Wahyu Setyawati; Maidani
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Public transportation activities are developing so rapidly, so that every public transportation business, one of which is rail public transportation, is renovating and improving services from all aspects. In marketing strategy, to increase sales, an important factor that needs to be considered is the level of customer satisfaction. Monitoring customer satisfaction that is carried out properly is a material for conductingaccountable evaluations for decision making related to improving rail services, fulfilling service processes needed by customers, and improving service processes to customers. The purpose of this study is to see the extent to which public service facilities are influenced by the quality of service for commuter line users. In addition, to see how much public service facilities are affected by the quality of service for commuter line users. The method used in this study is a quantitative method using SPSS 21.0 software. In the study, it was found that public services had a significant positive effect on customer satisfaction of commuter line train users, where the higher the public service provided by the commuter line train, the higher customer satisfaction. Rail public service standards have a significant positive effect on customer satisfaction of commuter line train users.Keywords : Customer Quality and Public Service.

Aspek Kepatuhan KAP BSR Berdasarkan Implementasi Reviu Pengendalian Mutu Perikatan Klien Perbankan Murti Wijayanti; Maidani Maidani
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4008

This study aims to determine the Public Accounting Firm (KAP) compliance aspects to the Quality Control Standards (SPM) design that has been previously established, through the implementation of Engagement Quality Control Review (EQCR) on banking institutional clients. To maintain the quality audit opinion results, the audit procedures start from pre-engagement, assigning audit process, concluding the review result by quality control reviewer engagement team by filling out checklist on EQCR Sheet document, based on standard containing general client data, financial data, completeness checklist documents, and draft report. The implementation EQCR document result show, from the compliance aspect KAP has carried out audit procedures guided by SPM manual design, although review and monitoring are needed in terms of documentation.

The Influence of Financial Literacy, Financial Behavior, Religiosity and Risk on Financial Distress : Case of Millennial Generation During the Covid-19 Maidani; Rinjani; Muhammad Rianto
East Asian Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i1.2595

This study aims to determine the effect of financial literacy, financial behavior, religiosity and risk on financial distress in the millennial generation during the Covid-19 pandemic (Case Study in Bekasi City). In this study, quantitative and descriptive research methods are used where the Millennial Generation in the city of Bekasi is the object. In this study using purposive sampling technique and using a sample of 95 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 4.0. The results of this study indicate that 2 X variables consisting of Financial Literacy and Financial Behavior have an influence on Financial Distress in the Millennial Generation during the Covid-19 pandemic (a case study in the city of Bekasi). As for the other 2 X variables, namely Religiosity and Risk, it has no influence on Financial Distress in the Millennial Generation during the Covid-19 pandemic (case study in the city of Bekasi). This study has a limited object of research that only uses 95 Millennial Generation in the city of Bekasi as research respondents. This is used as a suggestion for future researchers.

Pengaruh Kompetensi Auditor, Independensi Auditor dan Skeptisme Profesional Auditor terhadap Pemberian Opini Audit Prihasti Nur Amalia; Maidani Maidani; Cris Kuntadi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Literature Review of the Influence of Auditor Competence, Auditor Independence, and Auditor Professional Skepticism on Giving Audit Opinions is a scientific article that has the aim of developing research hypotheses of influence between variables to be used in further research. The results of this literature review are: (1) The Effect of Auditor Competence on Giving Audit Opinions, (2) The Effect of Auditor Independence on Giving Audit Opinions. and (3) The Effect of Professional Skepticism on Giving Audit Opinions.

Co-Authors Achmad Fauzi Adawiyyah, Robiatul Ahmad Ali Alfonso Lande Alifia Rizky Zalfa Amanda, Putri Amor Marundha Ananda Pravista Dewi Ananta, Engela Anggitarahma, Pingka Pamulia Anindra Salsabilla Anissa Pujiwaty Aulia Safitri, Aulia Aureta Zhabila Eka Putri AYU FADILA Ayu, Cindy Mahesa Cahyadi Husadha Chaerunnisa Sayidaturrachmah Chistophorus Indra Wahyu Putra Chistophorus Indra Wahyu Putra Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Cut Zia Auralia Dewi, Ananda Pravista Dinda Nurdianah Eduard, Magdalena Belinda Eka Lala Sari Febriyani, Ratna Aulia Febriyanti, Lia Fikri , Adi Wibowo Noor Fiona Kristy Fitri Fajar Riyani Handayani, Milda Heru Tian Sanjaya Herwidyawati, Yuliza Hery Widijanto Hutasoit, Sri Anjeli Idel Eprianto Indriyanah, Anah Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jannah, Siti Ghozinatul Kristy, Fiona Loura Indrawijaya Lutfiah Khairunnisa Luvena Luvena M. Fadhli Nursal M. Fadhli Nursal M. Ilham Faturrahman M. Rafli Hermawan Magdalena Belinda Eduard Marundha, Amor Muhammad Rianto Mukti, Aloysius Harry MULYADI Mutia Apriliani Nadiva Nasya Rukmananda B Nazira, Nawfa Ayu Nella Ameliana Putri Nilasari, Pratiwi Nilasari, Sekar Ningrum, Endah Prawesti Novia Tatyana Salsabila Novita Wahyu Setyawati Nurdianah, Dinda Nursal, M. Fadhli Nurul Izati A, Silvia Octavianingrum, Sekar Intan Panata Bangar Hasioan Sianipar Pardian, Doni Pingka Pamulia Anggitarahma Pratiwi Nila Sari Pratiwi Nila Sari Prihasti Nur Amalia Purnomo, Rakhmat Putra, Chistophorus Indra Wahyu Putra, Christophorus Indra Wahyu Putri Amanda Putri Nabila, Elma Putri, Nella Ameliana Raden Irna Afriani Rafina Pebriani Sukardi Rahmawati Indah Lestari Raja Amin Raya Ratna Aulia Febriyani Raya, Raja Amin Rianto, Muhammad Richo Rinjani Robertus Suraji Salsabila, Novia Tatyana Salsabilla, Anindra Santi Djailani Sari, Eka Lala Sari, Pratiwi Nila Sayidaturrachmah, Chaerunnisa Sekar Intan Octavianingrum Sekar Nilasari Setiowati, Dani Pramesti Sevina Ghina Nafila Sinaga, Jhonni Siti Khumairoh, Siti Siti Maisa Zahara Sugih, Sugiharti Tri Widyastuti Tri Widyastuti Tuerah, Irene Yowina Maria Wardhani, Vyandha Angelisa Handina Wijayanti, Murti Yuniati, Triana Zalfa, Alifia Rizky

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