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Riska Oktavianti
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Economics, Econometrics & Finance Education

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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 Penerapan Prinsip Penyajian Dan Pengungkapan (PPP) Standar Akuntansi Keuangan Kombinasi Bisnis Di Laporan Keuangan PT Bank Rakyat Indonesia (Persero) Tbk Alifia Ninda Kariza; Muhamad Fani; Riska Oktavianti; Endang Kartini Panggiarti
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.v1i4.1807

Abstract

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.
PELESTARIAN NILAI ADAT DAN KEARIFAN LOKAL MELALUI KEGIATAN PENGABDIAN MASYARAKAT DI KASEPUHAN CIPTA MULYA SUKABUMI Zeze Zakaria Hamzah; Syaiful Anwar; Riska Oktavianti; Dwi Tiara Hardianti
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.2324

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk melestarikan nilai-nilai adat dan kearifan lokal melalui pembelajaran partisipatif dan pemberdayaan masyarakat di Kasepuhan Cipta Mulya, Desa Sinar Resmi, Kecamatan Cisolok, Kabupaten Sukabumi. Kegiatan ini dirancang untuk meningkatkan kesadaran masyarakat terhadap nilai-nilai adat, mendokumentasikan praktik budaya lokal, serta melibatkan pemuda dan sesepuh dalam proses pewarisan budaya. Metode yang digunakan adalah pendekatan aksi partisipatori melalui lokakarya, dokumentasi budaya, dan kegiatan kolaboratif. Hasil kegiatan menunjukkan peningkatan pemahaman generasi muda terhadap norma adat, meningkatnya partisipasi dalam ritual tradisional, serta tersusunnya bahan ajar yang mendukung pelestarian budaya. Program ini berkontribusi dalam memperkuat identitas komunitas adat dan menjadi model bagi wilayah lain untuk mengintegrasikan kearifan lokal dalam kegiatan pendidikan dan pemberdayaan masyarakat.
Co-Authors Alifia Ninda Kariza Dwi Tiara Hardianti Endang Kartini Panggiarti Heni Nur Anggraeni Herlina Manurung Muhamad Fani Muhammad Agustian Sakha Syaiful Anwar Wildan Zaky Zeze Zakaria Hamzah