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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 Economic Sciences (Ekuisci)
Rahman, Erpi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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

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

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

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

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.
Co-Authors Adinegara, Ahmad Andy Amelia Setiawan Hamfri Djajadikerta Krisdina, Tiana Fenny Nurfajar, Reja Nurhayati, Risna Nurmayanti, Santi Putri, Billa Adzani Putri, Cindi Cecilia Royani, Solihin Sintia, Kiki Tuasalamony, Ardhiatul Halima Wibisana, Rangga Yuhartini, Ima Sri