Garuda - Garba Rujukan Digital

PENGARUH UKURAN KAP, KONDISI KEUANGAN PERUSAHAAN,OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN Feronike, Nadya Ike; Budisantoso, Totok
Modus Journals Vol 27, No 1 (2015): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v27i1.557

The aim of this research is to analyze the efect of public frm size, the fnancial condition of the company, the previous year audit opinion, and growth of the company to audit opinion for going concern. The survival of the business is always associated with the ability of management to manage the company in order to survive. Survival can be seen from the fnancial condition and growth of these companies. Problems going concern of a company is very important to know and be disclosed, so that the company can take further action and consideration of appropriate decisions to maintain the viability of its business so as to avoid bankruptcy.Samples were taken by using purposive sampling method manufacturing the food and beverage industry groups listed on the Stock Exchange in the study period is from 2009-2012 and had complete data associated with the variables in the study period 2009- 2012. Hypothesis testing using the p value Wald on Logistic Regression. Te results of this study indicate that frm size and fnancial condition did not signifcantly afect Going Concern Audit Opinion, while the ratio of audit opinion received in the previous year Sales Growth Ratios and auditees signifcant efect on Going Concern Audit Opinion.Keywords: fnancial condition of the company, going concern opinion, growth of the company, previous year audit opinion, public frm size.

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.

Pendampingan Aspek Perpajakan Paguyuban Tosan Aji Largangsir Budisantoso, Totok; Nuritomo; Sigit Triandaru
Jurnal Atma Inovasia Vol. 5 No. 4 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i4.10939

Paguyuban Tosan Aji Largangsir adalah sebuah organisasi kemasyarakatan yang berorientasi pada pelestarian budaya. Paguyuban Tosan Aji Largangsir berperan aktif dalam proses menjaga budaya tosan aji melalui berbagai macam kegiatan dan usahanya untuk terus mempertahankan dan meningkatkan pemahaman kepada masyarakat luas tentang budaya tosan aji. Para pelestari tosan aji membentuk sebuah organisasi dengan istilah Paguyuban. Paguyuban Tosan Aji Largangsir melakukan aktivitas ekonomi yang diwadahi dalam skema UMKM yang dapat dikategorikan sebagai aktivitas ekonomi kreatif. Dalam konteks kewajiban perpajakan ini, Paguyuban Tosan Aji Largangsir harus memenuhi seluruh kewajiban administrasi maupun kewajiban pembayaran atas obyek pajak yang terkait dengan aktivitas yang ada di dalam Paguyuban. Namun di sisi lain, pengurus dan anggota Paguyuban Tosan Aji Largangsir tidak memiliki pemahaman material yang memadai maupun kemampuan administrasi untuk memenuhi kewajiban tersebut. Tim Pengabdian UAJY membantu kewajiban perpajakan Paguyuban Tosan Aji Largangsir dalam bentuk edukasi dan penyusunan laporan keuangan serta kewajiban perpajakan dalam bentuk penyampaian SPT Tahunan.

Pelatihan Software Akuntansi untuk Musyawarah Guru Mata Pelajaran Ekonomi Daerah Istimewa Yogyakarta Kurniawati, Anggreni Dian; Widyatini, Ignatia Ryana; Setiawan, Wimpie Yustino; Pratama, Yohanes Mario; Iswari, Tabita Indah; Budiharta, Pratiwi; Budisantoso, Totok; Purwaningsih, Anna
Jurnal Atma Inovasia Vol. 4 No. 5 (2024)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v4i5.9565

Economic disruption and changes in corporate operations in the Fourth Industrial Revolution will necessitate the understanding and control of artificial intelligence, or robots. This is a major issue, but it is also important for economic teachers to introduce companies that are already successful and sophisticated. Accounting software may help make bookkeeping, analyzing, reporting, and investigating easier and more precise; this concludes an opportunity in this era. Therefore, educational institutions must develop graduates who are adaptable and have soft skills. The Accounting Program and Financial Accounting Pillar team respond to economic teachers at MGMP in the Special Region of Yogyakarta by organizing a discussion forum and simulation to provide them with knowledge and best practices for using accounting software to manage business activities and achieve effective and efficient business outcomes. These exercises involve a class lecture using an andragogic approach. The discussion results suggest that economic teachers have best practices to offer accounting software to their pupils. On the other hand, it can increase teaching motivation for improving both financial and technology for themselves and the topic itself.

Pendampingan Aspek Perpajakan Paguyuban Tosan Aji Largangsir Budisantoso, Totok; Nuritomo; Sigit Triandaru
Jurnal Atma Inovasia Vol. 5 No. 4 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i4.10939

Paguyuban Tosan Aji Largangsir adalah sebuah organisasi kemasyarakatan yang berorientasi pada pelestarian budaya. Paguyuban Tosan Aji Largangsir berperan aktif dalam proses menjaga budaya tosan aji melalui berbagai macam kegiatan dan usahanya untuk terus mempertahankan dan meningkatkan pemahaman kepada masyarakat luas tentang budaya tosan aji. Para pelestari tosan aji membentuk sebuah organisasi dengan istilah Paguyuban. Paguyuban Tosan Aji Largangsir melakukan aktivitas ekonomi yang diwadahi dalam skema UMKM yang dapat dikategorikan sebagai aktivitas ekonomi kreatif. Dalam konteks kewajiban perpajakan ini, Paguyuban Tosan Aji Largangsir harus memenuhi seluruh kewajiban administrasi maupun kewajiban pembayaran atas obyek pajak yang terkait dengan aktivitas yang ada di dalam Paguyuban. Namun di sisi lain, pengurus dan anggota Paguyuban Tosan Aji Largangsir tidak memiliki pemahaman material yang memadai maupun kemampuan administrasi untuk memenuhi kewajiban tersebut. Tim Pengabdian UAJY membantu kewajiban perpajakan Paguyuban Tosan Aji Largangsir dalam bentuk edukasi dan penyusunan laporan keuangan serta kewajiban perpajakan dalam bentuk penyampaian SPT Tahunan.

AUDIT REPORT LAG: ANALISIS SEBELUM DAN SAAT PANDEMI COVID-19 Budisantoso, Totok; Nuritomo; Mellyfica, Thirza
Modus Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i1.8601

The aim of this research is to empirically research the audit report lag before and during the covid 19 pandemic. Financial audit processes are significantly affected by this pandemic due to the policy of physical distancing. This policy will have an impact on the method of financial audit. In this situation, the accounting profession introduces remote auditing. Even though using the current state of technology, it still raises a question about the capability of auditor and auditee to respond and adjust with this new approach. Finally, this situation has an impact on the audit report lag. This research utilizes secondary data from Bursa Efek Indonesia specifically on manufacturing companies. The result indicates that audit report lag significantly different between before and during the covid 19 pandemic. These findings indicate that remote auditing supported by the current technology will not automatically answer the audit problems especially on data gathering, testing and interpreting. It takes time for both auditor and auditee to adjust with the situation and this significant changes. This research contributes with the fruitful insight for the profession to be more equipped in the future. Keywords: audit report lag; covid-19 pandemic; financial statement audit; remote audit. Riset ini bertujuan menguji secara empiris audit report lag sebelum adanya pandemi covid-19 dan di saat pandemi covid-19. Pandemi Covid 19 memberikan dampak signifikan dalam proses pelaksanaan audit laporan keuangan. Pembatasan fisik pergerakan manusia memaksa audit dilaksanakan dengan metode remote auditing. Perubahan yang dilakukan secara cepat dan metode yang berubah signifikan dapat berdampak pada lamanya waktu pelaksanaan audit yang pada akhirnya dapat mempengaruhi aspek relevansi informasi. Riset ini menggunakan data sekunder berupa laporan keuangan dan informasi pendukung lain pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Uji Wilcoxon dioperasikan untuk menunjukkan apakah terdapat perbedaan antara audit report lag sebelum adanya pandemi covid-19 dan audit report lag saat pandemi covid-19. Hasil uji menunjukkan bahwa terdapat perbedaan audit report lag sebelum pandemi covid-19 dan audit report lag saat pandemi covid-19. Temuan ini mengindikasikan bahwa penerapan teknologi informasi sebagai backbone pelaksanaan audit tidak serta merta mampu mengatasi problem di lapangan saat pelaksanaan audit laporan keuangan. Perlu waktu bagi auditor untuk melakukan penyesuaian dengan perubahan besar yang terjadi, mekanisme yang digunakan dan teknologi informasi yang diterapkan saat pelaksanaan audit laporan keuangan. Riset ini memberikan insight penting bagi profesi auditor untuk mempersiapkan secara khusus menghadapi perkembangan teknologi informasi dalam penyajian dan pemeriksaan laporan keuangan. Kata kunci: audit report lag; pandemi covid-19; audit laporan keuangan; remote.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search