Article Per Year (5 Year)
p-Index From 2020 - 2025
3.384
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Competitive Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan International Journal of Engagement and Empowerment (IJE2) Indonesian Collaboration Journal of Community Services (ICJCS) Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Socius: Social Sciences Research Journal Jurnal Akuntansi, Perpajakan dan Auditing
Petrolis Nusa Perdana, Petrolis Nusa
Fakultas Ekonomi Universitas Negeri Jakarta
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Perancangan Sistem Informasi Akuntansi Penjualan Dengan Penekanan Security System Pada PT Berkat Orang Muda Sururi, Rizki Muharam; Anwar, Choirul; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.12

Abstract

Komoditas adalah suatu barang bersifat nyata dan mudah diperdagangkan, mampu diserahkan secara fisik, disimpan dalam kurun waktu tertentu serta ditukarkan dengan produk yang sejenis, biasanya dapat dibeli atau dijual oleh investor melalui bursa berjangka. Lini bisnis ini yang baru dijalankan oleh PT Berkat Orang Muda namun memiliki beberapa kendala, seperti pencatatan transaksi penjualan komoditas yang masih manual. Oleh karena itu, perusahaan membutuhkan sistem informasi akuntansi modern yang mampu menunjang penjualan komoditas agar lebih efektif dan efisien. Dengan pendekatan kualitatif research & development, penulis merancang sistem informasi akuntansi penjualan dengan penekanan security system. Perancangan ini diharapkan turut andil dalam mewujudkan pengendalian internal yang dilakukan perusahaan dengan efektif. Perancangan sistem dikembangkan dengan teknologi berbasis cloud computing untuk menyimpan data. Pengembangan sistem menggunakan metode System Development Life Cycle (SDLC) dengan model waterfall. Output dalam penelitian ini merupakan aplikasi sistem informasi akuntansi penjualan komoditas yang dirancang dengan bahasa pemrograman PHP untuk desain tampilan antarmuka dan SQL untuk pemodelan basis data.
Pengaruh Profitabilitas, Solvabilitas, Aktivitas Aset dan Komite Audit Terhadap Audit Delay di Indonesia Periode 2016-2020 Rochmah, Rania; Pahala, Indra; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.10

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui pengaruh profitabilitas, solvabilitas, aktivitas aset dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di BEI periode 2016-2020. Jenis penelitian ini ialah penelitian kuantitatif dengan data sekunder dalam proses pengumpulan data. Sampel yang digunakan dalam penelitian ini sebanyak 49 perusahaan dengan total 215 data observasi yang diperoleh menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini ialah regresi data panel dengan penggunaan alat bantu aplikasi Eviews 12 dalam pengolahannya. Berdasarkan hasil yang diberikan dalam penelitian ini menunjukkan bahwa (1) profitabilitas berpengaruh negatif signifikan terhadap audit delay, (2) solvabilitas berpengaruh negatif signifikan terhadap audit delay, (3) aktivitas aset tidak berpengaruh signifikan terhadap audit delay, dan (4) komite audit berpengaruh positif signifikan terhadap audit delay
The Influence of Audit Fees, The Complexity of The Company's Operations, and Audit Tenure on Audit Report Lag Mubarok, Fikri; Pahala, Indra; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.15

Abstract

This study aims to analyze the influence of audit fees, the complexity of company’s operations, and audit tenure on audit report lag in consumer non-cyclical sector companies for the period 2018 – 2021. This type of research is quantitative research and the data used is secondary data. The samples used in this study were 33 companies with a total of 132 observational data obtained using a purposive sampling technique. The analytical method used in this study is panel data regression using the E-views 12 application. The results of this study indicate that audit fees and audit tenure have no significant effect on audit report lag, while the complexity of company operations has a significant positive effect on audit report lag.
Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi Damayanti, Clarissa Aulia; Ulupui, I Gusti Ketut Agung; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.09

Abstract

This study aims to examine the effect of the audit committee, firm size, and profitability on earnings management. Earnings management is proxied by discretionary accruals, audit committee is proxied by the number of audit committee members, firm size is measured by the natural logarithm of the firm's total assets, and profitability is measured by return on assets (ROA). The research method used is a quantitative method with secondary data. The analysis technique used is multiple linear regression analysis. The sample selection technique uses a purposive sampling method which consists of 41 manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018-2021. The results of the study partially show that the audit committee has a positive and significant effect on earnings management, firm size has no significant effect on earnings management, and profitability has a positive and significant effect on earnings management. In addition, the audit committee, firm size, and profitability simultaneously have a significant effect on earnings management.
Pengaruh Akuntabilitas Keuangan dan Pengendalian Internal di Gereja HKBP Jatiasih terhadap Pencapaian Program Kerja Pelayanan Hasiholan, Andreas; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.03

Abstract

This study aims to obtain the results of the influence of financial accountability and internal control on the achievement of service work programs at the HKBP Jatiasih church. The data source used is the primary data source in the form of an online form (google form) which is distributed to the HKBP Jatiasih church congregation. The sampling method was carried out with a random sample of 195 respondents which was obtained based on the sample limit on the Slvoin calculation. The data analysis method used is descriptive statistics, validity test, classic assumption test, multiple linear analysis, and hypothesis testing. The following are research results, namely: a) Financial accountability has a significant influence on the achievement of service work programs; b) Internal control has a significant positive influence on the achievement of service work programs.
Analisis Pengendalian Internal Pengadaan Barang dan Jasa Pemerintah Pada Badan Pertanahan Nasional (BPN) Cilacap Setyaningsih, Ratna; Nusa Perdana, Petrolis; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.13

Abstract

This study aims to analyze internal control over the procurement cycle of government goods/services in one of the government agencies, namely the National Land Agency (BPN) Cilacap. From the implementation of the controls carried out, further analyzed its conformity with Government Regulation (PP) No. 60 of 2008 concerning the Government Internal Control System. The method used in this study is a qualitative method by conducting interviews with informants to obtain primary data and documentation to obtain secondary data. The informants in this study were a Commitment Making Officer (PPK) and a Government Employee with a Contract Agreement (PPPK) who served as the operator of SAKTI application assets. The result of this study is that the application of internal control over the procurement cycle of goods/services at BPN Cilacap has been implemented and in accordance with PP No. 60 of 2008. However, not fully internal control has been implemented because there are still sub-elements of internal control that have not been implemented.
Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi, dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM (di Kecamatan Makasar Jakarta Timur) Syifaurrohman, Mochammad Angga; Perdana, Petrolis Nusa; Susanti, Santi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.11

Abstract

The purpose of this study is to determine how education level, accounting knowledge, and accounting training impact the usage of accounting information in Micro, Small, and Medium Enterprises (MSMEs) in Makasar District, East Jakarta. This analysis includes MSME owners from Makasar District who have registered on the JakPreneur platform and correspond to the specified sample. This study employs a non-probability sampling strategy with the Purposive Sampling type and the Convenience aSampling technique. For this study, we performed inferential analysis using SmartPls 3. According to the findings, accounting expertise has a favorable influence on the utilization of accounting information in MSMEs, however education level has a negative impact. Accounting training has a detrimental influence on how MSMEs use accounting information. Based on these findings, future researchers are advised to increase the sample of MSMEs utilized as respondents and investigate additional characteristics that may impact the usage of accounting data.
Analisis Kesehatan Kinerja Realisasi APBDesa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul Tahun 2018-2022 Wibisono, Diaz Wisang; Prihatni, Rida; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.07

Abstract

This research aims to determine and analyze the health and financial performance of the village government in the Kapanewon Karangmojo area, Gunung Kidul Regency in the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth, both village original income and Total Income growth. This research is a type of quantitative descriptive research using secondary data in the form of the Village Government Revenue and Expenditure Budget Realization Report (APBDes) in the Kapanewon Karangmojo area, Gunung Kidul Regency for the 2018-2022 budget period. the Financial Performance of the Village Government in the Kapanewon Karangmojo Region, Gunung Kidul Regency based on the Degree of Decentralization Ratio has a very low level of capability, the Financial Independence Ratio has a very low level of independence and has an Instructive relationship, the Efficiency Ratio results in five villages being declared less efficient and two villages received information about being inefficient.
Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Dan Etika Profesi Terhadap Kinerja Auditor Alwan, Muhammad; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.09

Abstract

The aim of this study is to determine whether Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics impact Auditor Performance. The study's population comprises auditors working in public accounting firms (KAP) in South Jakarta, based on the Indonesian Institute of Certified Public Accountants (IAPI) 2023 Directory as of May 22, 2023. There are 112 KAPs in South Jakarta. A sample size of 96 respondents was used, selected through Probability Sampling with the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research employs Multiple Linear Regression Analysis, processed using SPSS Version 29. The F-statistic test results show that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each X variable concerning Y indicates that Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics positively impact Auditor Performance Compliance.
Analisis Pertumbuhan dan Upaya Optimasi Penerimaan Pajak Hotel di Kota Tangerang Selatan Ariangga, Damal; Utaminingtyas, Tri Hesti; Perdana, Petrolis Nusa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.01

Abstract

This research aims to exploring the growth rate of hotel tax revenues which in South Tangerang City in 2018-2022 and also the optimization efforts carried out by the Bapenda in increasing hotel tax revenues. This research use qualitative approach with descriptive method. This research consist of three informants with purposive sampling technique was used. The results of this research show that the growth rate of hotel tax revenues in South Tangerang City in the 2018-2022 period experienced fluctuating growth with a growth value of 9.67% in 2019 into unsuccessful criteria, -35.83% in 2020 into unsuccessful criteria, 17.84% in 2021 into unsuccessful criteria, and 31.11% in 2022 into has not been successful criteria. Meanwhile, the optimization efforts carried out by the Bapenda to increase hotel tax revenues through regional tax optimization strategy indicators have not been fully implemented well. Bapenda has only implemented two strategies out of five optimization strategies.
Co-Authors Achmad Fauzi Adam Zakaria Ahmad Fauzi Alwan, Muhammad Amanda, Delia Rana Ariangga, Damal Arief Kurniawan Armeliza, Diah Choirul Anwar Citra Sukmadilaga Damayanti, Clarissa Aulia Dwi Handarini Erika Takidah Etty Gurendrawati, Etty Haryo Prakoso, Wisnu Hasiholan, Andreas Heryah, N. I Gusti Ketut Agung Ulupui Indra Pahala Irlian, Daffa Khairunnisa, Hera Lazuardi Adlitama Mubarok, Fikri Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nasution, Hafifah Ngirfan, Achmad RATNA SETYANINGSIH Rida Prihatni Rizka Bunga Mustika Rochmah, Rania Rr Fauziah Nur Rahmasari Putri Zainal Santi Susanti, Santi Sri Zulaihati Sururi, Rizki Muharam Susanti, Santi Suyono, Windy Permata Syifaurrohman, Mochammad Angga Tek Wei, Andrew Saw Tri Hesti Utaminingtyas, Tri Hesti Umi Widyastuti Wahyudin Zarkasyi, M. Wibisono, Diaz Wisang Wida Rahmayani, Melia Winarningsih, Srihadi Yuni Widawati Yunika Murdayanti, Yunika Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam