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All Journal Akuntansi'45 Jurnal Ekonomi Bisnis dan Akuntansi Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Jurnal Kendali Akuntansi Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntan Publik Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Herlina Manurung
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation

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Analisis Efektivitas Kinerja Keuangan Partai Gerakan Indonesia Raya (Gerindra) Tahun 2019 Nunky Vinalia; Arung Abinaya N; Herlina Manurung
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v1i3.312

Abstract

Studi ini bertujuan untuk menganalisis efektivitas kinerja keuangan Partai Gerakan Indonesia Raya (Gerindra) pada tahun 2019. Kinerja keuangan sebuah partai politik memainkan peran penting dalam menilai kemampuannya untuk mencapai tujuan dan melaksanakan aktivitas politik dengan efektif. Dengan menganalisis indikator keuangan utama. Metodologi penelitian melibatkan pengumpulan data keuangan dari laporan keuangan Gerindra dan sumber-sumber relevan lainnya. Data tersebut kemudian dianalisis menggunakan berbagai rasio keuangan, termasuk rasio likuiditas, rasio profitabilitas, dan rasio utang. Rasio-rasio ini memberikan pandangan komprehensif tentang kinerja keuangan Gerindra, menunjukkan kemampuannya dalam menghasilkan dan mengelola sumber daya keuangan, mengendalikan pengeluaran, dan memanfaatkan aset dengan efisien. Temuan dari analisis ini memberikan gambaran tentang posisi keuangan dan kinerja Gerindra pada tahun 2019. Hasil dari studi ini memberikan kontribusi dalam pemahaman tentang kinerja keuangan Gerindra pada tahun 2019, menyoroti kekuatan dan area yang perlu diperbaiki. Temuan ini dapat digunakan oleh para pemimpin partai, pemangku kepentingan, dan analis keuangan untuk membuat keputusan yang berdasarkan informasi mengenai manajemen keuangan, alokasi sumber daya, dan perencanaan strategis. Selain itu, analisis ini juga memberikan dasar bagi penelitian lebih lanjut tentang kinerja keuangan partai politik dan dampaknya pada proses demokrasi dan stabilitas politik.
Pengaruh Audit Tenure dan Independensi Auditor Terhadap Kualitas Audit pada Laporan Keuangan PT TPS FOOD TBK 2017 Muhammad Agustian Sakha; Wildan Zaky; Riska Oktavianti; Heni Nur Anggraeni; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1728

Abstract

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
Analisis Audit Kasus Manipulasi Laporan Keuangan PT Wanaartha Life Tahun 2023 Adelia Furry Avriandi; Apriana Nur Asyifa; Giyan Triyani Sari; Maharani Dara Dinanti; Sandra Audina Maharani; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1860

Abstract

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.
Pengaruh Fee Audit Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik di Wilayah Semarang Vida Indah Viratna; Merliana Saputri; Alya Sari Khanifah; Etik Yuliana; Herlina Manurung
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1962

Abstract

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.
Analisis Penerapan Anggaran Kinerja Pada Dinas Lingkungan Hidup Kota Magelang Devi Ashari; Tasyanari Handayani; Wahyu Marginingtyas Andika Putri; Afina Khusna Mufidah; Mia Nurmalia; Herlina Manurung
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3613

Abstract

The study aims to analyze the implementation of performance-based budgets available at the City of Magelang Environmental Services. Data gathering was conducted with the Technical interview to the Chief of Combat Fields. The results of this study identified the process of planning the maintenance of the livelihood of the city of Magelang, the implementation of performance-based maintenance on the city's livelihoods, the weaknesses of the execution of the performance-driven budget on the performance of the activities on the lively life of the town of Magalang, and the improvement of the application of the performing-based management of the life of a city of Magelang.
Analisis Efektivitas Remote Audit dan Agility Audit Dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi Aprilya Retno Sasviranti; Fuad Andrian; Mia Audina; Herlina Manurung
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2046

Abstract

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.
Membangun Kepercayaan dan Memahami Etika Profesional Auditor Dias Ayuk Nurutami; Rosario Putri Kusumaningtyas Mba Balu; Muhammad Farih Fuadi; Ahya Amalia Lutfiana; Esti Rahmandani; Herlina Manurung
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2902

Abstract

Related to ethical audits in the present. This research uses literature methods from various articles and books that have been done before. The goal is to find out how a good auditor behaves and still carries out audit ethics professionally. In this preparation using research methods with a literature approach to explore a deep understanding of auditing ethics. The writing of this article focuses on audit ethics that apply Accounting Standards to achieve better audit quality and is based on audit professional ethics. The literature review provides understandingthat a good understanding of audit professional ethics is very important in effective and accountable audit practice.The ethical principles of the audit profession, such as independence, objectivity, integrity, and confidentiality, provide an important framework for auditors in carrying out their work. Through a deep understanding of audit ethics, auditors can carry out their responsibilities with integrity and objectivity, and maintain trust in the public audit profession. In this regard, literature review is a valuable tool in gaining comprehensive insight into professional ethics auditing, as well as building a solid foundation for ethical and dignified auditing practices.
Sistematik Literature Review: Penyelesaian Audit, Penelaahan Subsequent Event, Laporan Auditor Dan Management Latter, Penemuan Fakta Andriyanto Andriyanto; Januar Arafi; Maulia Nur Oktavia; Satria Dwiky Sektiawan; Herlina Manurung
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): Februari : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.606

Abstract

This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and methodologies in completing audits, evaluating the impact of subsequent events, the role and process of preparing auditor reports and management letters, as well as finding relevant facts in the audit process. This research not only provides an overview of current practices in the world of auditing, but also identifies knowledge gaps that may provide a basis for future research. By understanding in depth the key aspects of the auditing process, this article makes an important contribution to the development of audit science and facilitates a better understanding of future challenges and opportunities.
Peran Audit Internal Atas Kualitas Pemeriksaan Laporan Keuangan Yang Dilakukan Oleh Audit Eksternal Pada Sebuah Perusahaan Arista Puji Utami; Nunky Vinalia; Ilyas Febriyan; Brian Gamara Putra; Herlina Manurung
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.535

Abstract

This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this study is the quality of financial statements, while the independent variable is Internal Audit. The results of this research shows that the internal auditor has a positive and significant role on the quality of financial reporting. The more the internal auditor involves in monitoring the reliability of financial reporting, the better quality of financial reporting will be.
Implementasi Akuntasi Sektor Publik Dalam Sistem Keuangan Pemerintah Desa Karangrejo Tahun 2020 Arung Abinaya Nasrulloh; Zarah Eka Nur Saputri; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1485

Abstract

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.
Co-Authors Abrar Rizqi Destriawan Adelia Furry Avriandi Afina Khusna Mufidah Ahmad Lintang Abdul Haq Ahya Amalia Lutfiana Almira Siva Devina Wijanarko Alya Sari Khanifah Anastasya Simanjuntak Andriyanto Andriyanto Angelina Yunita Munte Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilya Retno Sasviranti Arista Puji Utami Arung Abinaya N Arung Abinaya Nasrulloh Brian Gamara Putra Cornellius Nathanael Hartanto Daniswara Nursyahbani Denada Rahmawati Devi Ashari Dias Ayuk Nurutami Ellisa Noviana Dera Esti Rahmandani Etik Yuliana Fuad Andrian Galih Suryo Linuhur Giyan Triyani Sari Heni Nur Anggraeni Ilyas Febriyan Januar Arafi Maharani Dara Dinanti Maulia Nur Oktavia Ma’ruf Dwi Putra Melisa Arinda Putri Merliana Saputri Meylisa Eka Putri Mia Audina Mia Nurmalia Muhammad Agustian Sakha Muhammad Farih Fuadi Muhammad Yusuf Arda Bily Najla Aulia Nur Ramadhianti Nasywa Aininda Rohmawati Nicodemus Christian Niketri Mustika Angela Nilna Syifa Zahro Nunky Vinalia Puspita Geatri Br Perangin-Angin Ratna Sefitriya Riska Oktavianti Rizki Dwianto Rizkya Sukma Putri Rosario Putri Kusumaningtyas Mba Balu Sandra Audina Maharani Sandy Aditya Satria Dwiky Sektiawan Shella Bunga Slamet Lantini Sherindea Permata Agita SRI RAHAYUNINGSIH Suparyono Suparyono Tasyanari Handayani Tifa Asyifa Khoeriyah Vara Tiska Luthfia DPS Vara Tiska Luthfita D P S Vida Indah Viratna Wahyu Marginingtyas Andika Putri Wildan Zaky Yolanda Afri Liyani Yusni Kartika Cahyaningtyas Zarah Eka Nur Saputri