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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 Manajemen Kreatif Jurnal Jurnal Riset Manajemen dan Ekonomi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntan Publik
Herlina Manurung
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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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.
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 : 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.
FAKTOR-FAKTOR PENDUKUNG TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Nilna Syifa Zahro; Yolanda Afri Liyani; 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.v1i3.1497

Abstract

Sejak diberlakukannya Undang-Undang Nomor 6 Tahun 2014 tentang Desa, pemerintahan desa telah mendapatkan alokasi dana desa. Salah satu sumber pendapatan desa adalah alokasi dana desa yang merupakan bagian dari dana perimbangan kabupaten/kota. Oleh karena itu, pengelolaan dana desa harus mengikuti prinsip pengelolaan keuangan negara, yaitu harus transparan dan akuntabel. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis dampak kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa (BPD), dan partisipasi masyarakat terhadap transparansi dan akuntabilitas pengelolaan dana. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dalam penelitian ini meliputi studi kepustakaan untuk memperoleh pemahaman tentang interpretasi nilai transparansi dan akuntabilitas. Selain itu, data sekunder juga digunakan dalam penelitian ini, yang diperoleh dalam bentuk olahan dari pemerintah desa. Hasil penelitian menunjukkan bahwa masyarakat di desa sebenarnya tidak memaknai transparansi dan akuntabilitas dengan standar yang tinggi. Mereka lebih menekankan pada nilai gotong royong dalam mewujudkan transparansi melalui partisipasi dari seluruh unsur desa dalam pengelolaan dana desa. Implikasi dari penelitian ini adalah untuk mencapai pengelolaan keuangan desa yang akuntabel, diperlukan SDM yang berkualitas, Badan Permusyawaratan Desa yang melakukan pengawasan dengan baik, serta melibatkan masyarakat dalam rapat perencanaan dan pelaksanaan pembangunan desa secara transparan dan akuntabel.
ANALISIS PENGELOLAAN KEUANGAN DESA PURWODADI, KECAMATAN BARAT, KABUPATEN MAGETAN TAHUN ANGGARAN 2020-2021 Shella Bunga Slamet Lantini; Melisa Arinda Putri; 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.v1i3.1518

Abstract

Pengelolaan keuangan desa memiliki signifikansi yang besar dalam meningkatkan infrastruktur, pelayanan publik, dan kesejahteraan masyarakat desa. Oleh karena itu, penelitian ini memilih tahun anggaran 2022 sebagai fokusnya. Desa Purwodadi dihadapkan pada berbagai tantangan dan peluang yang berkaitan dengan pengelolaan keuangan desa. Penelitian ini berusaha mengungkap keadaan aktual dan memahami potensi masalah yang mungkin muncul dalam pengelolaan keuangan Desa Purwodadi. Penelitian ini merupakan penelitian deskriptif yang digunakan untuk mendapatkan gambaran yang jelas mengenai Pengelolaan Keuangan Desa secara langsung dilapangan bukan denegan mengkaji teori. Sumber data yang digunakan dalam penelitian ini menggunakan data sekunder. Data sekunder ini didapatkan dari Laporan Keuangan Pemerintah Desa Purwodadi pada tahun anggaran 2020-2021. Penelitian ini menggunakan teknik analisis data berupa Pendapatan, Belanja dan Belanja Klasifikasi Ekonomi Berdasarkan Laporan Anggaran Pendapatan dan Belanja Desa Purwodadi Tahun 2020-2021 menunjukkan pendapatan tertinggi pada tahun 2020 yaitu Pendapatan Transfer pada tahun 2020 yaitu sebesar Rp.1.196.217.300. sedangkan, pada tahun 2021 sebesar Rp. 1.199.092.400. dan belanja bidang tertinggi pada tahun 2020 yaitu Belanja Bidang I pada tahun 2020 yaitu sebesar Rp. 650.586.271. sedangkan, pada tahun 2021 belanja tertinggi sebesar Rp. 782.997.490.Penelitian analisis pengelolaan keuangan desa Purwodadi pada tahun anggaran 2022 dilakukan untuk memberikan wawasan yang berguna bagi pengambil keputusan dan pemangku kepentingan. dan saran untuk peneliti selanjutnya diharapkan menambah data pendukung. Selain itu, diharapkan menambah metode yang digunakan dalam penelitian seperti pengamatan mendetail dan data-data lain seperti RKPDes dan RPJMDes, sehingga menghasilkan penelitian yang lebih umum terkait pengelolaan keuangan desa.
Pengaruh Kualitas Audit, Kondisi Keuangan, Dan Manajemen Laba Terhadap Opini Audit Going Concern Almira Siva Devina Wijanarko; Anastasya Simanjuntak; Ellisa Noviana Dera; Rizkya Sukma Putri; Niketri Mustika Angela; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2388

Abstract

The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.
Implikasi Peran Auditr Internal Dalam Tata Kelola Perusahaan Angelina Yunita Munte; Nicodemus Christian; Puspita Geatri Br Perangin-angin; Vara Tiska Luthfita D P S; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2394

Abstract

The internal audit function continues to evolve in line with changes in the business environment. In Europe, the challenging business environment is closely related to risks and corporate governance issues. As a result, a shift in the internal audit function in addressing corporate governance issues demands greater independence from the function. Responding to the need for a more independent internal audit function, a decision regarding the appointment and dismissal of the head of the internal audit and his remuneration is required, which must be approved by the supervisor. These changes indicate that the role of internal audit in the governance management relationship has changed. This research provides an overview of these changes, the trends toward an increasing role of internal audit in corporate governance, the expected benefits of internal audit independence organizations, and the future challenges in European countries.
Co-Authors Abrar Rizqi Destriawan Adelia Furry Avriandi Afina Khusna Mufidah Ahmad Lintang Abdul Haq Ahya Amalia Lutfiana Alifa Almasanti Almira Siva Devina Wijanarko Alya Sari Khanifah Anastasya Simanjuntak Andriyanto Andriyanto Angelina Yunita Munte Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilya Retno Sasviranti Arina Bunganingtyas Arista Puji Utami Arlian Sherli Anjani Arrina Fatia Hidayati Arung Abinaya N Arung Abinaya Nasrulloh Brian Gamara Putra Cornellius Nathanael Hartanto Daniswara Nursyahbani Denada Rahmawati Devi Ashari Dias Ayuk Nurutami Ellisa Noviana Dera Elsa Nirmala Sari Erisma Adi Natalian Esti Rahmandani Etik Yuliana Farhan Susiawan Fuad Andrian Galih Suryo Linuhur Giyan Triyani Sari Heni Nur Anggraeni Ilyas Febriyan Iyoana Pratiwi Sari S. Januar Arafi Maharani Dara Dinanti Maulia Nur Oktavia Ma’ruf Dwi Putra Meilani Widya Saputri 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 Rejoz Yoel Graceson S. 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 Talitha Sahda Ariqoh Tasyanari Handayani Terbita Salsabila Tifa Asyifa Khoeriyah Vara Tiska Luthfia DPS Vara Tiska Luthfita D P S Vida Indah Viratna Vivi Nurkhasanah S. Wahyu Arina Ma’rifati Wahyu Marginingtyas Andika Putri Wildan Zaky Yolanda Afri Liyani Yusni Kartika Cahyaningtyas Zarah Eka Nur Saputri