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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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Peran Auditor Internal Dalam Mencegah Fraud Asset Misappropriation : Literature Review Galih Suryo Linuhur; Rizki Dwianto; Suparyono Suparyono; Sandy Aditya; 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.v2i1.2398

Abstract

This study aims to determine the role of internal auditors in preventing asset misappropriation fraud. The main topic of this research is the Covid-19 pandemic increasing the number of fraud in companies. This research method is in the form of a literature review method which originates from previous research originating from Google solar and books. This study uses qualitative methods and by using descriptive analysis. The results of the study show the role of internal auditors in preventing fraud by checking transaction validation and by checking physical documentation.
Pengaruh Audit Internal Terhadap Kinerja Perusahaan Perbankan Sri Rahayuningsih; Cornellius Nathanael Hartanto; Ratna Sefitriya; Herlina Manurung
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2436

Abstract

This research aims to determine and analyze the influence of internal audits on the performance of banking companies in Indonesia. Internal audit is an activity carried out to help a company achieve its goals. Good or continuously improving company performance can indicate good conditions within the company. This type of research is qualitative which will describe the influence of internal audit on company performance using the literature review method, where this method uses previous research articles as a data source and is used for the results and discussion. The results of this research, which are based on previous research, are that internal audits can have an influence on the financial performance of conventional banking companies with the number of internal audits carried out effectively by banking companies. Meanwhile, in sharia banking, internal audits have no effect on the company's performance.
Pengaruh Kode Etik Profesi Akuntan Dalam Kinerja Auditor Eksternal Kasus PT Wanaartha Life Ma’ruf Dwi Putra; Ahmad Lintang Abdul Haq; Abrar Rizqi Destriawan; Muhammad Yusuf Arda Bily; Herlina Manurung
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.3032

Abstract

Public Bookkeepers have a set of rules that directs the morals of the Public Bookkeeper calling which is distributed by IAMI, IAI, and by IAPI under the name Set of principles for the Public Bookkeeper Calling. The Public Bookkeeper proficient set of principles is utilized as a reason for public bookkeepers to have the option to act morally and become an assurance of value ethics in the public arena. Nonetheless, despite the fact that there is a general set of principles for the public bookkeeping calling that directs the activities of public bookkeepers, there are as yet numerous infringement committed by open bookkeepers, so this can cause outrages that discolor the great name of the public bookkeeping calling itself and diminish public confidence in open bookkeepers. This article means to make sense of narratively the utilization of standards and endeavors to uphold the implicit set of rules for the public bookkeeper calling so the review results are as per the proof found since there is no bookkeeping designing that is impeding to closely involved individuals. Not just that, it is suggested that all closely involved individuals mutually participate and cooperate to make upgrades to maintain the Set of rules for the Public Bookkeeper Calling.
Penilaian Kinerja APBDES Desa Purwodadi Dengan Menggunakan Analisis Rasio Keuangan Arina Bunganingtyas; Erisma Adi Natalian; Herlina Manurung
Manajemen Kreatif Jurnal Vol. 1 No. 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1598

Abstract

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.
PERAN PROFESI AKUNTAN PUBLIK DALAM MENINGKATKAN KUALITAS INFORMASI LAPORAN KEUANGAN DI ERA DIGITALISASI Arlian Sherli Anjani; Arrina Fatia Hidayati; Farhan Susiawan; Herlina Manurung
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 2 (2024): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i2.342

Abstract

Penelitian ini berjudul Peran Profesi Akuntan Publik Dalam Meningkatkan Kualitas Informasi Laporan Keuangan di Era Digitalisasi. Maksud dan tujuan penelitian ini dilakukan untuk meningkatkan kualitas informasi pada laporan keuangan yang diaudit oleh akuntan publik. Karena pada dasarnya, penggunaan audit berbasis teknologi infomasi belum berjalan optimal yang disebabkan oleh keterbatasan sumber daya 3M (man, machine, and money). Jadi di era digitalisasi ini, teknologi yang berkembang dapat membantu akuntan publik dalam meningkatkan profesionalitas dengan basis digital, sehingga dapat meningkatkan skill dalam menerapkan teknologi pada proses pengauditan laporan keuangan. Selain itu, penulisan artikel ini juga digunakan untuk mengukur sejauh mana pesatnya perkembangan teknologi informasi yang berdampak pada profesi akuntan publik dalam memeriksa laporan keuangan perusahaan. Hal tersebut digunakan agar kualitas informasi laporan keuangan meningkat. Kualitas laporan audit yang baik selanjutnya digunakan untuk mengambil keputusan oleh pemangku kepentingan baik pihak dalam maupun luar perusahaan. Metode yang digunakan dalam penelitian adalah tipe penelitian literature review yaitu kegiatan menganalisis karya-karya hasil peneitian dan hasil pemikiran. Penelitian ini dilakukan menggunakan sumber data sekunder dari pihak lain.
SISTEM INFORMASI MANAJEMEN PADA UMKM CAFE CATCH NEW SERENITY (CNS) TAHUN 2025 Iyoana Pratiwi Sari S.; Terbita Salsabila; Rejoz Yoel Graceson S.; Talitha Sahda Ariqoh; Vivi Nurkhasanah S.; Alifa Almasanti; Meilani Widya Saputri; Wahyu Arina Ma’rifati; Elsa Nirmala Sari; Herlina Manurung
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/5kj1jc93

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan dan pengelolaan Sistem Informasi Manajemen (SIM) pada UMKM Catch New Serenity (CNS) Cafe, sebuah usaha kuliner di Magelang yang bergerak di sektor kopi dan non-kopi. Dalam era digital, pemanfaatan teknologi informasi, termasuk SIM, menjadi krusial untuk efisiensi operasional, pengelolaan data, dan pengambilan keputusan strategis, terutama bagi UMKM. Penelitian deskriptif ini menggunakan metode wawancara langsung, observasi, dan dokumentasi dengan pemilik dan karyawan CNS Cafe untuk mendapatkan data primer mengenai sistem yang berjalan. CNS Cafe, yang didirikan pada tahun 2019 dan kembali beroperasi pada Januari 2025 , telah mengimplementasikan SIM dalam operasional hariannya. SIM yang digunakan, yaitu aplikasi POS Loyverse, berperan penting dalam mencatat transaksi penjualan, mengelola stok, mengurangi kesalahan pencatatan, dan menyajikan laporan harian atau bulanan. Analisis sistem berjalan menunjukkan bahwa Loyverse secara otomatis menghitung total harga, mencatat pendapatan, dan memberikan peringatan stok rendah. Meskipun demikian, penerapan SIM ini masih menghadapi sejumlah kendala, seperti kesulitan mengakses petani kopi secara langsung, persaingan harga dari street coffee, keterbatasan lahan parkir, dan kendala teknis aplikasi gratis yang terkadang menimbulkan selisih pencatatan nominal. Berdasarkan temuan, disimpulkan bahwa SIM sangat membantu dalam mengelola operasional dan keuangan CNS Coffee, tetapi optimalisasi lebih lanjut masih diperlukan. Disarankan agar CNS meningkatkan kemitraan dengan petani, beralih ke aplikasi berbayar yang lebih stabil, mengembangkan strategi pemasaran kreatif, menyediakan solusi parkir alternatif, dan memperkuat pengendalian internal untuk meminimalkan selisih pencatatan.
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 : International Forum of Researchers and Lecturers

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. 3 No. 2 (2025): Juni: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

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. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

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 : International Forum of Researchers and Lecturers

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.
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