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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Business, Accounting and Finance Journal of Bussines Management Basic Journal Of Economic Sciences (Ekuisci) J-CEKI
Rahman, Erpi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PREPARATION OF FINANCIAL STATEMENTS BASED ON FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) AT BUMDESMA IN SUMEDANG REGENCY Rahman, Erpi; Yuhartini, Ima Sri; Nurhayati, Risna
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 3 (2022): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.407 KB) | DOI: 10.55047/marginal.v1i3.215

Abstract

This study aims to determine the implementation of Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the rearrangement of financial statements based on SAK ETAP. This study focuses on the Joint Village-Owned Enterprises (BUMDESMA) of Sembada Darmaraja, located at Jalan Raya Darmaraja-Cibugel No. 29, Kaum Hamlet, Darmaraja Village, in the Darmaraja District. Data is gathered by observation, interviews, and documentation. The data analysis used is by collecting data, reduction data, presenting data, stages of preparing financial statements, analyzing conformity to SAK ETAP and compiling financial statements. The finding reveals that BUMDESMA Sembada Darmaraja presents only presents the Balance Sheet, Income Statement, and Operational Report of UPDB (Revolving Fund Management Unit). Meanwhile, SAK ETAP comprises of a Balance Sheet, Income Statement, Statement of Changes in Equity, Statement of Cash Flows, and Notes to Financial Statements to present financial statements. Thus, the financial statements are rearranged based on SAK ETAP.
the Effect Of Competency and Professional Skepticism On Audit Quality (Empirical Study at Public Accountant Office Bandung): Audit RAHMAN, ERPI; Royani, Solihin; Tuasalamony, Ardhiatul Halima; Putri, Billa Adzani
Jurnal Ekuisci Vol 2 No 1 (2024): Vol 2 No.1 September 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i1.461

Abstract

Abstract. The study aims to determine the effect of competency and professional skepticism on audit quality in Public Accountant Offices (KAP) in Bandung. This study uses a quantitative research method. The sample in this study consists of 35 respondents from 48 questionnaires distributed to auditors working at Public Accountant Offices (KAP) in Bandung. Data analysis in this study uses multiple linear regression models with IBM SPSS (Statistical Program for Social Science) software version 29.0. The results of this study indicate that the competency and professional skepticism variables simultaneously have a positive and significant effect on audit quality. Partially, the competency variable has a positive and significant effect on audit quality, while professional skepticism does not have a significant effect on audit quality. The Adjusted R Square value is 0.553 or 55.3%, while the remaining 44.7% is explained by other variables aside from the independent variables in this study.
Pengaruh Modal Kerja Terhadap Laba Pada PT. Indosat Tbk Rahman, Erpi; Putri, Cindi Cecilia; Sintia, Kiki
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4794

Abstract

The purpose of this study was to determine how working capital affects the profit of PT. Indosat Tbk. The population of this quantitative analysis is all consolidated financial data of PT. Indosat Tbk. for 2018-2022. However, the financial condition report of PT. Indosat Tbk. which includes the income statement and balance sheet for the 2018-2022 period is used as a research sample. The documentation approach is a data collection method that utilizes SPSS software to facilitate basic linear regression data analysis.The research findingns indicate that PT. Indosat Tbk’s. profit is positively and marginally affected by working capital. This indivates that modifications to PT. Indosat Tbk’s. woeking capital have little oe no impact on profit.
FINANCIAL STATEMENT FRAUD A SYSTEMATIC LITERATURE REVIEW Rahman, Erpi; Setiawan, Amelia; Djajadikerta, Hamfri
Jurnal Ekonomi dan Bisnis Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v27i2.4711

Abstract

Pentingnya budaya kejujuran dan integritas perusahaan serta cara menciptakannya melalui proses konsisten dan berkelanjutan. Artikel ini mengkaji teori seperti Fraud Hexagon, Fraud Pentagon, dan Fraud Triangle digunakan mencegah dan mendeteksi kecurangan laporan keuangan. Tantangan adopsi Kode Tata Kelola Perusahaan dari negara maju dalam konteks unik Malaysia, yang dapat memicu kecurangan laporan keuangan. Teori keagenan menjelaskan hubungan antara pemegang saham dan manajemen sebagai agen, di mana konflik kepentingan dapat memicu tindakan curang. Auditor berperan mengurangi konflik kepentingan dan memastikan kewajaran laporan keuangan. Penelitian ini menggunakan metode PRISMA analisis sistematis terhadap artikel terkait kecurangan laporan keuangan diterbitkan 10 tahun terakhir, dengan data kuantitatif dan kualitatif. Analisis menggunakan Fraud Pentagon dapat membantu mendeteksi kecurangan laporan keuangan dengan melihat tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi. Perputaran auditor mempengaruhi risiko kecurangan laporan keuangan karena pengawasan internal yang kurang memadai. Pendekatan gabungan audit dan analitik digital direkomendasikan mencegah terjadinya fraud. Tata kelola dalam pencegahan fraud mencakup sistem pengendalian internal, manajemen risiko kecurangan preventif, dan penggunaan forensik digital. Artikel ini  menyoroti pentingnya direktur independen, latar belakang keuangan direktur, dominasi manajemen dalam dewan, dan efektivitas komite audit dalam mendeteksi kecurangan. Pengaruh remunerasi direktur, ukuran firma audit, dan outsourcing audit internal terhadap kemungkinan terjadinya kecurangan laporan keuangan.
The Effect of Due Professional Care and Auditor Integrity on Audit Quality Rahman, Erpi; Nurmayanti, Santi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3302

Abstract

Audit quality plays a crucial role in ensuring the reliability, accuracy, and integrity of a company's financial statements, which are essential for stakeholder decision-making. High-quality audits help ensure that financial information is accurate, transparent, and in accordance with applicable standards and regulations. This study aims to examine the effect of professional prudence and auditor integrity on audit quality in Public accounting firms located in Bandung, Indonesia. A quantitative research method was employed, using statistical techniques such as regression, correlation, and hypothesis testing to analyze the data collected. The sample consisted of 36 qualified respondents selected based on specific criteria to ensure the validity of the results. The findings show that both due professional care and auditor integrity significantly impact audit quality, contributing a combined effect of 50.8%. Hypothesis testing results indicate that the t-values for both variables—2.337 for due professional care and 2.312 for auditor integrity—exceed the critical value of 2.035. This confirms that both variables have a statistically significant influence on audit quality and support the research hypothesis.
The Effect Of The Implementation Of Professional Ethics And Competence On The Accuracy Of Giving Auditor Opinions (Empirical Study at Public Accountant Office (PAO) In Bandung) Rahman, Erpi; Adinegara, Ahmad Andy; Nurfajar, Reja
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

Auditor is a profession of a person who has certain qualifications, where in the performance of his duties, the auditor is required to conduct an audit in accordance with the audit procedures performed. This study aims to determine and examine the effect of the implementation of professional ethics and competence on the accuracy of giving auditor opinions in the public accounting firm in Bandung. This study uses a quantitative approach because the symptoms of observations are converted into numbers that are analyzed using statistics. The population in this study were all auditors who worked at the Public Accounting Firm in Bandung using the purposive sampling method and amounted to 9 PAF. The data analysis technique used is multiple linear regression analysis. The results of this study show that the contribution of professional ethics and competence to the accuracy of the auditor's opinion is 77.5%. Furthermore, based on the results of hypothesis testing, it can be seen that the Sig. value of the Professional Ethics variable is 0.001 <0.05 and the t_count value is 3.470> 2.028. Thus, the professional ethics variable has a positive and significant effect on the accuracy of the auditor's opinion. Meanwhile, the Sig. value of the Competency variable is 0.005 <0.05 and the t_count is 2.976> 2.028. Thus, it can be concluded that the Competency variable has a positive and significant effect on the accuracy of auditor opinions. At the same time, professional ethics and competence have a positive and significant effect on the accuracy of the auditor's opinion.
The Effect Of Company Size, Profitability And Audit Opinion On Audit Delay (Empirical Study on Manufacturing Companies Listed on the IDX in 2021-2023) Wibisana, Rangga; Rahman, Erpi; Krisdina, Tiana Fenny
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

In this study, the researcher discusses how much an impact a corporate entity that is late in reporting its financial statements to the public by using many measurement tools to further deepen the research conducted by the researcher, namely by using measurements such as company size, profitability (ROA, ROE, NPM and GPM), and audit opinions, this research method uses a quantitative method by searching for data and measuring data in the report financial data that has been published on IDX (Indonesia Stock Exchange) With the calculation of this data, we will find out how much influence the variables have on audit delays. This research will be very helpful for stakeholders such as managers, the community, investors and the government.
The Effect Of Independence On Auditor Performance (Empirical Study at Inspektorat Daerah Kabupaten Sumedang) Rahman, Erpi; Nur'aila, Tami
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1357

Abstract

This study aims to determine the effect of independence on auditor performance in Inspektorat Daerah Kabupaten Sumedang. This research uses quantitative methods. Received Aug the number of samples used in this study was 20 respondents. The analysis used is a simple linear regression analysis. The program used to process the required data is Accepted to use the SPSS 26.0 program. The required data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression, correlation coefficient analysis, analysis of the coefficient of determination and t test. The results showed that independence had a positive and significant effect on auditor performance due to tcount > ttable, 2,259 > 2,101 which means Ha was accepted and Ho was rejected. The magnitude of the influence of independence on auditor performance is 22.1% and 87.9% is influenced by other factors
The Influence of Internal Audit on The Effectiveness of Internal Control of Cash and Receivables (An Empirical Study at Pt. Bank BJB Syariah Kcp Sumedang) Rahman, Erpi; Yuhartini, Ima Sri; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The Company has a goal of obtaining the maximum profit. Internal control is a process to achieve certain goals. The effectiveness of internal control has a major influence in directing the company to achieve its goals. Internal audit, which is one of the elements of internal control, has a comfortable influence on the trust of the entire company's internal control. The effectiveness of internal control can run well if the internal audit can run well. This study aims to determine the effect of internal audit on the effectiveness of controlling cash and receivables at PT. Bank BJB Syariah KCP Sumedang. By taking the sample using the saturated sample method, namely as many as 30 respondents. Data collection techniques using observation methods and distributing questionnaires to respondents. Technical data analysis using Statistical Package for Social Science (SPSS) 29. The analytical method used in this study is correlation coefficient analysis, analysis of the coefficient of determination, and hypothesis testing, namely the t test. The results of the t test regarding the effect of internal audit on the effectiveness of internal control of cash and receivables indicate a positive and significant influence as evidenced by the value of tcount = 4.636 > t table = 2.048. Based on the result of the determination test, internal audit has an effect of 43.3% while the remaining 56.7% is determined by other factors that are not included in the research variales. so it can be interpreted that Internal Audit has a fairly strong influence based on the criteria in table 3.4 on the effectiveness of Internal Control of Cash and Receivables at BJB Syariah Sumedang
The Impact of Self Assesment System Implementation and Tax Collection on Value Added Tax Revenue at KPP Madya Bandung Arianti, Fira; Masruri, Fahrul Alam; Rahman, Erpi
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This research is motivated by the lack of awareness of taxpayers in paying value added tax based on the number of VAT periods and uncollectible tax arrears for value added tax for 2019- 2023. This research aims to find out how much influence the self assessment system and Tax Collection have on Value Added Tax Revenue. The research methods used in this research are quantitative methods and survey methods. Data collection was used using a random sampling technique by distributing questionnaires to 98 respondents as samples. The data analysis techniques used in this research are normality test, multiple linear regression analysis, Pearson correlation analysis, coefficient of determination (R²) analysis, t-test and f-test hypothesis testing using the IBM SPSS Version 25 program. The results of this study show that : (1) The Self Assessment System has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.349, a Determination Coefficient (R²) value of 0.201 or 20.1%, the effect is low but certain, and the rest is influenced by other variables that are not researchers discussed in this research, the t-count value > t- table (3.800>1.6608) with a significant value of 0.001<0.05. (2) Tax collection has a positive and significant effect on Value Added Tax Revenue, with a regression coefficient of 0.165, a Determination Coefficient (R²) value of 0.152 or 15.2%, the influence is low, and the remainder is influenced by other variables that the researchers did not discuss in the research In this case, the t-count>t- table value is (2.914>1.66088) with a significant value of 0.004<0.05. (3) The Self Assessment System and Tax Collection have a positive and significant effect on Value Added Tax Revenue. With a Coefficient of Determination (R²) value of 0.267 or 26.7%, the influence is sufficient, and the rest is influenced by other variables that the researchers did not discuss in this study. And with a value of F- count>F-table (17.265>3.09) with a significant value of 0.001<0.05
Co-Authors Adinegara, Ahmad Andy Amanda, Helles Amelia Setiawan Arianti, Fira Cahyani, Nanda Ayu Fanji Farman Hamfri Djajadikerta Kartika, Tita Krisdina, Tiana Fenny Kurniawan, Ryan Feryana Masruri, Fahrul Alam Maulana, Frayuda Yuandika Nur'aila, Tami Nurfajar, Reja Nurhayati, Risna Nurmayanti, Santi Nusuki, Ina Putri, Billa Adzani Putri, Cindi Cecilia Royani, Solihin Sintia, Kiki Sulistiani Sulistiani, Sulistiani Tuasalamony, Ardhiatul Halima Wibisana, Rangga Yuhartini, Ima Sri