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All Journal Kurawal - Jurnal Teknologi, Informasi dan Industri Jurnal Cakrawala Akuntansi
Adam Abdullah
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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PENGAPLIKASIAN PERBANDINGAN METODE MOVING AVERAGE DAN EXPONENTIAL SMOOTHING UNTUK MENGETAHUI TREN PADA PRODUK KARTU XL DI TOKO OMAHKARTU CELLULER Adam Abdullah; Wahyudi Harianto; Danang Aditya Nugraha
Kurawal - Jurnal Teknologi, Informasi dan Industri Vol 4 No 1 (2021): Jurnal Kurawal Volume 4, Nomor 1, Maret 2021
Publisher : Universitas Ma Chung

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Abstract

Dari tahun ke tahun penggunaan kartu perdana semakin meningkat yang mengakibatkan banyak bermunculan toko yang menjual kartu perdana tersebut. Dari banyaknya toko yang ada tidak semuanya telah menggunakan sistem digital dalam transaksi jual beli. Terdapat beberapa toko yang masih menggunakan teknik konvensional dalam melakukan pengolahan data penjualan. Sehingga diperlukan pengembangan sebuah aplikasi yang dapat membantu proses transaksi jual beli. Selain itu juga dapat memberikan pandangan terhadap jumlah penjualan pada 1 bulan kedepan. Aplikasi tersebut dibangun dan dirancang berbasis pemrograman website dengan menggunakan bahasa PHP untuk kepentingan implementasi metode peramalan yaitu, exponential smoothing dan moving average. Pada metode tersebut berfungsi untuk memprediksi jumlah penjualan kartu perdana khususnya pada kartu perdana XL. Perhitungan perbandingan diantara metode peramalan ialah dengan menggunakan nilai MSE, MAD dan MAPE. Hasil dari implementasi kedua metode peramalan tersebut dapat diketahui bahwa metode moving average adalah metode terbaik dikarenakan memiliki nilai kesalahan terkecil. Nilai kesalahan pada metode moving average untuk MAD, MSE dan MAPE adalah 11, 180, dan 37. Sedangkan pada metode exponential smoothing untuk MAD, MSE dan MAPE nilai kesalahannya 12, 186, dan 52.
The Effect Of Audit Tenure And Auditor Rotation On Audit Quality (Empirical Study of Telecommunication sub-sector service companies on the IDX in 2013-2018) Adam Abdullah; Sri Rahayu, Sri Rahayu; Susfa Yetti, Susfa Yetti
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46756

Abstract

This study aims to see how the effect of audit tenure and auditor rotation on audit quality in telecommunication sub-sector service companies on the IDX. Audit tenure is measured by looking at the engagement period undertaken by KAP and its clients by using a value of 1 in the first year and adding one for the following years. Auditor rotation will be measured using a dummy scale that assesses whether or not there is a change of auditors in the audit process, and for audit quality in this study, it will be assessed through whether or not the hood is affiliated with the big four hood. This study uses a sample of telecommunication sub-sector service companies listed on the IDX. This study uses a nonprobability sampling method, while the sampling method to be used is purposive sampling. Nonprobability sampling means that it is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample. Purposive sampling technique is a sampling technique that aims to take samples from a population based on certain criteria. The sample used was 5 companies with a total of 30 samples. The data analysis technique in this study is descriptive statistics and logistic regression analysis. The results of hypothesis testing are as follows. to determine whether audit tenure, auditor rotation, simultaneous and partial effects on audit quality, and how much influence audit tenure and auditor rotation have on audit quality.
Co-Authors Danang Aditya Nugraha Sri Rahayu, Sri Rahayu Susfa Yetti, Susfa Yetti Wahyudi Harianto