Article Per Year (5 Year)
p-Index From 2020 - 2025
1.084
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi
Arni Karina
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Nasional Jakarta
Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Ekonomi

 1 
THE INFLUENCE OF AUDIT PROFESSIONAL SKEPTISM, ROLE STRESS, AUDITOR ETHICS ON AUDIT QUALITY IN THE NEW NORMAL PERIOD Aji Pandu Widayat; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

his research aims to determine the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the new normal period. The sample in this study was 39 auditors who were respondents who were still actively working as auditors in the East Jakarta region. This research uses primary data with data collection methods through questionnaires distributed to 39 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 23.0 program. This research is expected to provide empirical evidence regarding the influence of audit professional skepticism, role stress, auditor ethics on audit quality during the pandemic, so in essence this research is expected to provide input for auditors to be more professional in carrying out their role as information providers so that they remain maintaining good audit quality during the pandemic so that clients can still make decisions to achieve client goals. The results of multiple linear regression analysis show that the variables of audit professional skepticism, role stress, auditor ethics have a positive effect on audit quality during the new normal period. Thus, it can be concluded that the variables of audit professional skepticism, role stress, auditor ethics influence audit quality in the new era together.
ANALYSIS OF INTERNAL CONTROL ON PREMIUM RECEIVABLES AT PT ASURANSI JASARAHARJA PUTERA BRANCH JAKARTA TB. SIMATUPANG Miyana Oktaviani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This research aims to analyze the internal control over premium receivables at PT Asuransi Jasaraharja Putera Jakarta TB Simatupang Branch. This type of research is qualitative descriptive case study research. Based on the results of research conducted by the author, it can be concluded that internal control over receivables premiums is adequate because the receivables control environment is adequate in terms of SOPs and their implementation in current conditions, the results of collections are directly channeled to the accounting department because payments are via bank/transfer. In control activities, writing off receivables is carried out so that receivables do not become a burden on the company, evidence of collection is also secured to prevent fraud. Supervision and monitoring have been running well because there is an evaluation of the implementation of billing and an analysis of the age of receivables that are due soon. Lastly, information and communication runs well because the marketing department always provides the latest information regarding insureds who have just collaborated.
THE INFLUENCE OF INDEPENDENCE, PROFESSIONAL SKEPTISM AND PROFESSIONAL ETHICS ON AUDITOR PERFORMANCE (Empirical Study at a Public Accounting Firm in South Jakarta) Melisa Nurbeti; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The aim of this research is to determine the influence of independence, professional skepticism and professional ethics on the performance of auditors at Public Accounting Firms in the South Jakarta Region. The analytical method in this research uses the convenience sampling method. The data obtained was primary data by distributing questionnaires. The data analysis method used is statistical analysis in the form of multiple linear regression tests. Data was processed using SPSS version 26.0. Respondents in this study are auditors who work at Public Accounting Firms (KAP) which are registered in the directory of Public Accounting Firms in the South Jakarta area based on records of the Indonesian Institute of Public Accountants (IAPI), the sample in this study was 124 respondents. The analytical method in this research uses the convenience sampling method. The data obtained was primary data by distributing questionnaires. The data analysis method used is statistical analysis in the form of multiple linear regression tests. Data was processed using SPSS version 26.0. The results of this research show that independence, professional skepticism and professional ethics influence auditor performance. The results of the partial test (t-test) show that all have a significant positive effect on auditor performance. Based on the results of the multiple linear regression test, it was found that the most dominant variable was the professional ethics variable.
ANALYSIS OF DETERMINING INPATIENT RATES AND THEIR RELATIONSHIP TO MINIMUM SERVICE STANDARDS (SPM) IN REGIONAL GENERAL HOSPITALS (Case Study at Budhi Asih Regional Hospital) Mirza Kusumawati; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The aim of this research is to analyze the difference in the basic price applied by Budhi Asih Regional Hospital with the basic price produced using Activity Based Costing and analyze the minimum service standards at the hospital. The method used in this research is a qualitative method. The data used from the hospital only includes data for 2018. The benefit of this research is to increase knowledge and insight regarding the comparative application of inpatient rates at Budhi Asih Regional Hospital with Activity Based Costing and its relation to Minimum Service Standards for hospital inpatient care in determining inpatient rates. For hospitals, it is hoped that this research can provide an alternative way to calculate inpatient service rates using Activity Based Costing. The results of this study show that the rates for inpatient services using Activity Based Costing when compared with the rates at Budhi Asih Regional Hospital provide smaller results. The minimum hospital service standards illustrate that the ideal indicators are in calculating BTO, TOI, GDR, and NDR. Meanwhile, the non-ideal indicators are in the Av.LOS and BOR calculations.
ANALYSIS OF FINANCIAL ACCOUNTABILITY IN THE FINANCE WORK UNIT (SATKER) OF POLRI HEADQUARTERS (Case Study at the Financial Center / PUSKEU Police Headquarters in accordance with PERKAP No. 22 of 2011) Sekar Nurtilawah; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The Financial Sector Work Unit is one of the accounting entities under the Police Agency which is obliged to carry out accounting and accountability reports in order to realize the effective, efficient, transparent and accountable implementation of the duties of the National Police of the Republic of Indonesia. The aim of the research is to find out whether the implementation of the financial management of the National Police Public Health Unit's financial management unit is running well in accordance with Perkap No. 22 of 2011 in Chapter II Article 4. The contribution of this research is to provide knowledge regarding financial accountability in the work unit (SATKER) in the financial sector of POLRI Headquarters regarding PERKAP No. 22 of 2011. It is hoped that it can enrich academic documents which are useful as complementary information for further research. The research method used is qualitative descriptive research. The results of the research concluded that financial accountability had been carried out well or in accordance and the Accounting Policy implemented was in accordance with Minister of Finance Regulation Number 225 /PMK.05/2016 and the Polri Public Health Center Accountability Report was in accordance with PERKAP No. 22 of 2011.
COMPARATIVE ANALYSIS OF E-SYSTEM EFFECTIVENESS IN TAX REVENUE BEFORE AND DURING THE COVID-19 PANDEMIC (Case Study of KPP Pratama Jakarta Kebayoran Baru I) Pinski Aulia Pradityani; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This observation was designed to examine the comparison of the effectiveness of the E-System before and during the Covid 19 pandemic on tax revenues at KPP Kebayoran Baru I. The COVID-19 pandemic has had a broad impact on various sectors, as well as tax revenues in Indonesia. During the Covid-19 pandemic, social restrictions were enforced and people were required to comply with health protocols. In the midst of the Covid-19 pandemic situation, taxpayers must continue to carry out their tax obligations. This study used descriptive qualitative method. The data used in this observation is secondary data from KPP Kebayoran Baru I. The object of this research is KPP Kebayoran Baru I which is located in South Jakarta City. The researcher conducted an internship to obtain the required data, such as E-Registration, E-Filling, E-Billing data at KPP Kebayoran Baru I. The results of the research showed that there was an increase in NPWP registration and an increase in tax revenue. This proves that E-Registration and E-Billing are effective, so there is an increase. This increase in NPWP registration occurred due to the need for work requirements. And tax revenues increased because economic conditions during the Covid-19 pandemic were still stable. However, the other thing is that E-Filling is still not effective due to the limitations of the system used.
THE INFLUENCE OF PROFITABILITY, SOLVENCY AND AUDIT OPINION ON AUDIT DELAY IN COAL SUB-SECTOR COMPANIES LISTED ON THE BEI FOR THE 2018-2020 PERIOD Siti Helviah Nur Ainun; Arni Karina; Kumba Digdowiseiso
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This research aims to analyze whether profitability, solvency and audit opinion have an effect on audit delay in coal sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample population used in this research is coal sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling method used was purposive sampling and a sample of 17 companies was obtained. The data used is secondary data, namely company financial reports and audit reports listed on the Indonesia Stock Exchange in 2018-2020. In order to prove the hypothesis, multiple regression testing was carried out starting with panel data regression. The results of this research show that profitability has a partial effect on audit delay, solvency has no partial effect on audit delay, and audit opinion has no partial effect on audit delay, so it can be concluded that simultaneously the variables solvency and audit opinion have no effect on audit delay. and profitability has a partial effect on audit delay in coal companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period.
Co-Authors Aji Pandu Widayat Kumba Digdowiseiso Melisa Nurbeti Mirza Kusumawati Miyana Oktaviani Pinski Aulia Pradityani Sekar Nurtilawah Siti Helviah Nur Ainun