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All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Social and Education (INJOSEDU)
Eka Budi Yulianti
Universitas Tama Jagakarsa
Economics, Econometrics & Finance Environmental Science

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PENGARUH PENGALAMAN AUDIT DAN PERAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) TERHADAP KINERJA AUDIT PADA KANTOR AKUNTAN PUBLIK ( Studi Empiris Pada KAP Jakarta Timur ) Isa Sudayana; Eka Budi Yulianti; Desyi Erawati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 4 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i4.459

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh , Pengalaman Audit, dan Computer Assisted Audit Techniques (CAATs) terhadap Kinerja Auditor pada kantor akuntan publik (KAP) (Studi Empiris Pada KAP di Jakarta Timur) secara parsial dan simultan. Metode penelitan yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif yang bersifat asosiatif. Metode pengumpulan data yang digunakan adalah dengan menyebar kuesioner kepada 64 responden auditor eksternal yang bekerja di Kantor Akuntan Publik di wilayah Jakarta Timur yang terdiri dari auditor junior dan auditor senior. Teknik sampling yang digunakan adalah probability sampling dengan menggunakan metode simple random sampling. Metode analisis data yang digunakan adalah Statistika Deskriptif, Uji Kualitas Data (Uji Validitas dan Uji Realibilitas), Uji Asumsi Klasik (Uji Normalitas, Uji Heteroskedastisitas, Uji Multikoliearitas), Uji Regresi Linear Berganda, Uji Koefisien Determinasi, dan Uji Hipotesis (Uji t dan Uji F) dengan menggunakan program aplikasi SPSS. Hasil penelitian secara parsial melalui uji t menunjukkan bahwa Pengalaman Audit berpengaruh signifikan terhadap Kinerja Auditor. Sedangkan Computer Assisted Audit Techniques (CAATs) berpengaruh tidak signifikan terhadap Kinerja Audior. Hasil penelitian secara simultan melalui uji F menunjukkan bahwa Pengalaman Audit, dan Computer Assisted Audit Techniques (CAATs) berpengaruh signifikan terhadap Kinerja Auditor.
PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PT. ASTRA ARGO LESTARI Tbk (2013-2022) Linda Septianingrum; Rosaidah Permanasari; Eka Budi Yulianti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 3 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i3.202

Abstract

Setiap perusahaan mengharapkan laba atau keuntungan maksimal disetiap periode nya, namun banyak hal yang mempengaruhi nilai laba tersebut, diantara lain yaitu perputaran persediaan dan perputaran piutang. Tujuan dari penelitian ini adalah untuk mengetahui besarnya pengaruh perputaran persediaan dan perputaran piutang terhadap profitabilitas PTAstra Argo Lestari Tbk (2013-2022). Dalam penelitian ini menggunakan data sekunder yang berupa laporan keuangan perusahaan. Metode analisis yang digunakan peniliti adalah uji statistic deskriptif, uji asumsi klasik, uji regresi linear berganda, uji hipotesis, Uji koefisien determinasi R2. Uji regresi linear berganda terdiri dari uji F dan uji T yang bertujuan mendapatkan hasil variable X dan Y apakah secara simultan dan parsial berpengaruh atau tidak berpengaruh. Berdasarkan hasil penelitian secara parsial, perputaran persediaan memiliki nilai signifikan sebesar 0.131 artinya 0.131>0.050 dan perputaran piutang memiliki nilai signifikan sebesar 0.416 artinya 0.416>0.050, maka secara parsial perputaran persediaan dan perpuataran piutang tidak berpengaruh signifikan terhadap profitabilitas. Dan secara simultan perputaran persediaan memiliki nilai F sebesar 5.291 dan nilai signifikan 0.040<0.050. maka variable bebas perputaran persediaan dan perputaran piutang berpegaruh signifikan secara simultan terhadap profiatbilitas.
MARKETING FUNCTION OPTIMISATION TO INCREASE ADDED VALUE AND COMPETITIVENESS OF PALM OIL PRODUCTS: A LITERATURE REVIEW ON THE INTEGRATION OF PURCHASING, SALES, TRANSPORTATION, STORAGE, FINANCING, RISK INSURANCE, QUALITY STANDARDISATION, CLASSIFICATION, AND MARKET INFORMATION Jeffry H. Sinaulan; Eka budi Yulianti; Sri Sugiarti
INJOSEDU: International Journal of Social and Education Vol. 2 No. 11 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyses the optimisation of marketing functions to enhance the added value and competitiveness of Indonesian palm oil products through the holistic integration of eight key functions: purchasing, sales, transportation, storage, financing, risk insurance, quality standardisation, classification, and market information. Using a systematic literature review approach, the study consists of two main discussions: (1) the integration of operational functions that reduce transaction costs by 20-30% through the synchronisation of digital supply chains; and (2) the integration of strategic functions that support national downstreaming with a multiplier effect of Rp 3.2 trillion per Rp 1 trillion investment through sharia KUR financing, parametric insurance, and ISPO certification. The findings confirm that current marketing fragmentation causes disparities in farmer margins of £47-305/kg of fresh fruit bunches and only 65% utilisation of palm oil mills, which can be addressed through an integrated ERP-IoT-blockchain platform. Strategically, this optimisation strengthens Indonesia's position as a 55-60% global palm oil producer, supports B40 biodiesel, and meets EUDR regulations for sustainable competitiveness until 2035
OPTIMISATION OF MARKETING AND LOGISTICS SYSTEMS AS A MEANS OF ENHANCING ECONOMIC VALUE AND SUSTAINABILITY IN THE PALM OIL INDUSTRY Jeffry H. Sinaulan; Eka budi Yulianti; Sri Sugiarti
INJOSEDU: International Journal of Social and Education Vol. 3 No. 1 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19533309

Abstract

The palm oil industry is a strategic pillar of the Indonesian economy, making a significant contribution to Gross Domestic Product (GDP), exports and employment. However, the industry faces structural challenges in the form of a sub-optimal marketing system, a reliance on raw material exports, a negative image regarding sustainability, and logistical inefficiencies that increase distribution costs and reduce product quality. This study aims to examine strategies for optimising the marketing and logistics systems as an effort to enhance the economic value and sustainability of Indonesia’s palm oil industry. The method employed is a literature review using a descriptive qualitative approach. The research findings indicate that optimising the marketing system through the diversification of high-value derivative products (oleochemicals, biodiesel, oleofoods), strengthening sustainability certification (ISPO and RSPO), digitalising marketing (e-commerce and blockchain), and enhancing national branding can increase export value by up to 25–30 per cent and open access to premium markets. Meanwhile, optimising the logistics system through infrastructure modernisation (plantation roads, specialised ports), the integration of digital technology (Warehouse Management System, IoT, GPS tracking), the implementation of green logistics, and collaboration with state-owned logistics enterprises has the potential to reduce distribution costs by 25–30 per cent, maintain product quality, and lower the carbon footprint of the supply chain. Synergy between these two pillars creates a multiplier effect for enhancing global competitiveness, stabilising farmers’ prices, and ensuring environmental sustainability. This study recommends an integrated approach involving political commitment from the government through coherent cross-ministerial policies, sustainable investment from industry players, and inclusive multi-stakeholder collaboration to build an economical, sustainable, and inclusive palm oil industry for the welfare of the Indonesian people.
Co-Authors Desyi Erawati Isa Sudayana Jeffry H. Sinaulan Linda Septianingrum Rosaidah Permanasari Sri Sugiarti