Article Per Year (5 Year)
p-Index From 2020 - 2025
2.144
P-Index
This Author published in this journals
All Journal EKONOMIS : Journal of Economics and Business Jambura Economic Education Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sjarief Hidajat
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

 1 
Evaluasi Penerapan PSAK No 16 dalam Penyesuaian dan Perlakuan Akuntansi Aset Tetap Perusahaan XXX (Studi Kasus Pada Perusahaan yang Bergerak di Bidang Kesehatan) Rahmadlani Afiful Amsyi; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.410

Abstract

This research aims to find out whether the preparation of financial reports in the fixed assets section that has been prepared by the accountant of company XXX (engaged in the health sector) has been prepared in accordance with the regulations in PSAK No. 16 or not. The data obtained for this research was by using a qualitative case study method with data collection techniques obtained by requesting data through observation, interviews and documentation. The expected achievement of the results of analyzing the data that has been processed is to find conclusions regarding the evaluation of the application of PSAK No. 16 in the adjustment and treatment of a company's fixed assets. The conclusion obtained from the data processing results of the methods that have been carried out is that it concludes that the financial records made by the accounting department in accounting for the final report results in the fixed assets section of PT XXX in carrying out its activities are guided by the policies that lead to PSAK No. 16. However, the facts in the field after the results of data processing were found to be that company accountants had not fully implemented it properly, it was found that there were still several things that had been missed, for example, the lack of attention by accountants to re-examination of revaluation (asset revaluation), to the results presented in prepared financial reports as well as adjustments to the useful life of fixed assets owned if discrepancies are found in the results of calculating the useful life obtained with the total accumulated results.
Pengaruh Profesionalisme dan Akuntabilitas terhadap Kualitas Audit (Studi Literature Review) Dimas Prayudha Anggoro; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.424

Abstract

The objective of this study is to examine how auditor professionalism and accountability impact audit quality through a literature review employing a qualitative methodology. Data were gathered from five national journals sourced from Google Scholar and scrutinized for data processing. The analytical process aimed to derive conclusions from the test outcomes to assess the influence of professionalism and accountability on audit quality. In general, most research findings support a positive correlation between auditor professionalism and audit quality, though several studies suggest variations indicating that professionalism may not consistently enhance audit quality. It is widely recognized that accountability generally contributes positively to audit quality, despite discrepancies found in certain studies.
Pengaruh Kompetensi Akuntansi, Pemahaman Standar Audit, dan Independensi Auditor terhadap Penggunaan Aplikasi Audit (ATLAS) Syalia Masarrah; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.784

Abstract

Technology is growing rapidly and followed by economic growth. Auditors are required to upgrade themselves to keep up with the developments of the times. The Financial Profession Building Centre (PPPK) and the Ministry of Finance have launched an audit software called ATLAS (Audit Tool and Linked Archive System) which can be an audit assistant tool for carrying out the entire audit process. Based on Davis's theory of the Technological Acceptance Model (TAM), which states that external factors, usability perception and ease of use, attitudes and initial purpose of use influence the acceptance of technology. This is what makes researchers choose accounting competence factors, an understanding of audit standards, and whether auditor independence influences when using the ATLAS application. Quantitative method with statistical research with data collection techniques using questionnaires. The results of this study showed that the three factors had a significant influence on the use of ATLAS applications obtained from 29 respondents sampled.
Co-Authors Alayda Rahma Putri Aditya Alifatur Mustofa Dimas Prayudha Anggoro Fatharisa I. Maulida Hilyati Nurul Shadrina Ilham Janatuka Al Firdaus Mariska, Yesi Mohammad G. P. Syahtoni Muhammad Fathur Roziqin Muhammad Luthfi Karuniaji Nadhifatul Nur Maulani Putri Aurelia Shaquilla Rahmadlani Afiful Amsyi Rima N. K. S. Sulthoni Rindy Maylita Hapsari Riska Ayu Rahmaida Rosita Farhat Silalahi, Firzano Triardanaputra Syalia Masarrah Yudha Tri Haryogi