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All Journal Jurnal Akuntansi Syariah (JAkSya) Jurnal Akuntansi Syariah (JAkSya)
elfina yenti
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PT BANK PANIN DUBAI SYARIAH TBK Elfina Yenti; Fera Yunita Sari
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8784

Abstract

This study aims to see the effect of the disclosure of Corporate Social Responsibility (CSR) on firm value at PT Bank Panin Dubai Syariah Tbk. The type of research carried out in this study is causal association research that uses secondary data from financial statements and company annual reports with quantitative methods. The data collection technique used in this study is the documentation method. The data analysis technique used in this study is non-parametric statistics. From the research conducted, it can be concluded that with the Binomial test it can be seen that the value of the test proportion (test prop.) = 0.50. The proportion of observations for CSR = 0.50 and for Tobin's Q = 0.50. The result of the probability value of 2-way binomial extract (Exact Sig. (2-tailet) or p - value is 1,000, greater than 0.05, the conclusion that can be drawn is that H0 is accepted and Ha is rejected. This means that Corporate Social Responsibility (CSR) has no significant effect on Company Value at PT Bank Panin Dubai Syariah Tbk.
AN AN AUDIT IMPLEMENTATION PROCEDURES FOR ACCOUNT RECEIVABLE AT PT XYZ BY YANISWAR PUBLIC ACCOUNTANT AND PARTNER Fadhlil Azhim Alda; Elsa Fitri Amran; Elfina Yenti
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16364

Abstract

This study aims to analyze the procedures for auditing accounts receivable at PT XYZ conducted by KAP Yaniswar and Rekan Pekanbaru, with particular emphasis on compliance with Auditing Standards (SA) 300, SA 315, SA 320, SA 330, and SA 505. The research employs a descriptive qualitative approach using interviews, observations, and documentation techniques. The findings indicate that the audit process was carried out systematically, encompassing audit planning, risk assessment, substantive testing, and external confirmation, and was supported by a layered audit quality control system involving review by junior auditors, supervisors, and audit partners. Although the overall implementation of the audit procedures complied with the applicable Auditing Standards and provided reasonable assurance regarding the fairness of accounts receivable balances, this study identifies certain limitations, particularly in the depth of risk analysis and the suboptimal response rate to external confirmations. Therefore, this study recommends strengthening the risk-based audit approach and enhancing the effectiveness of external confirmation procedures to improve audit quality, especially within small and medium-sized public accounting firms.
Co-Authors Elsa Fitri Amran Fadhlil Azhim Alda Fera Yunita Sari