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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Neraca Peradaban Batara Wisnu : Indonesian Journal of Community Services NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Audit, Pajak, Akuntansi Publik
Patriandari, Patriandari
Universitas Islam As-Syafi’iyah, Jakarta
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PROFESIONALISME, MATERIALITAS, DAN RISIKO AUDIT TERHADAP PENGENDALIAN INTERN SERTA IMPLIKASINYA TERHADAP OPINI AUDIT PATRIANDARI SOEDARSO
Jurnal Akademika Vol 16, No 1 (2018): Februari 2018
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.843 KB) | DOI: 10.51881/jam.v16i1.99

Abstract

This study is purposed to identify and analyze the relationship and influence of professionalism, materiality, and audit risk to internal control and its implications to the audit opinion on the public accounting firm in South Jakarta. Purposive sampling technique are used in this study, and 140 respondents, who are auditors and work in the public accounting firm in South Jakarta, were met the sample criteria. The analytical method used is the Path analysis. The results indicate that the relationship between variables professionalism, materiality and audit risk have a moderate level of relationship. Influence of professionalism, materiality and audit risk simultaneously affect the internal control of 70.9 percent of measurement. While the influence of professionalism, materiality, audit risk, and internal control altogether affect the audit opinion of 74.2 percent of measurement. Keywords: professionalism, materiality, audit risk, internal control, audit opinion
Faktor-faktor yang mempengaruhi kinerja keuangan pada bank umum syariah di Indonesia Suratminingsih Suratminingsih; Patriandari Patriandari; Sari Mujiani; Nur Rizkiyana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.670

Abstract

This study aims to determine the effect of mudharabah, musyarakah, murabahah, and ijarah financing on banking performance. The population in this study includes Islamic commercial banks for the 2015-2020 period. The sample in this study was taken using the purposive sampling method with certain criteria. Based on the predetermined criteria, the sample used is 8 samples with a total of 48 data. The analytical method used is Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Test, and Hypothesis Testing using an analytical tool in the form of SPSS (Statistics Product and Service Solutions). The results of this study indicate that: mudharabah financing has a positive effect on banking performance, musyarakah financing has a negative effect on banking performance, murabahah financing has a negative effect on banking performance, ijarah financing has a positive effect on banking performance.
PENGARUH PROFESIONALISME, MATERIALITAS, DAN RISIKO AUDIT TERHADAP PENGENDALIAN INTERN SERTA IMPLIKASINYA TERHADAP OPINI AUDIT PATRIANDARI SOEDARSO
AKADEMIKA Vol. 16 No. 1 (2018): Februari 2018
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

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

Abstract

This study is purposed to identify and analyze the relationship and influence of professionalism, materiality, and audit risk to internal control and its implications to the audit opinion on the public accounting firm in South Jakarta. Purposive sampling technique are used in this study, and 140 respondents, who are auditors and work in the public accounting firm in South Jakarta, were met the sample criteria. The analytical method used is the Path analysis.The results indicate that the relationship between variables professionalism, materiality and audit risk have a moderate level of relationship. Influence of professionalism, materiality and audit risk simultaneously affect the internal control of 70.9 percent of measurement. While the influence of professionalism, materiality, audit risk, and internal control altogether affect the audit opinion of 74.2 percent of measurement.
Pengaruh Fraud Diamond Terhadap Financial Statement pada Perusahaan Properti dan Real Estate di Indonesia Patriandari, Patriandari
Jurnal Neraca Peradaban Vol. 3 No. 3 (2023): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v3i3.363

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mengetahui apakah terdapat pengaruh Fraud Diamond yang diprosikan oleh Financial Targets, Risk of Financing, Rasionalisasi dan Pergantian Direksi terhadap Kecurangan Laporan Keuangan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia tahun 2016-2019 dengan menggunakan F-Score Model. Pengumpulan data dilakukan dengan menghimpun data laporan keuangan yang tersedia pada website Bursa Efek Indonesia. Sampel diambil dengan metode purposive sampling dengan kriteria tertentu, selama periode penelitian. Berdasarkan kriteria sampel yang telah ditetapkan maka diperoleh jumlah data observasi yang dapat diolah sebanyak 60 data. Metode pengujian yang dilakukan adalah Regresi Logistik. Hasil penelitian ini menunjukkan bahwa variabel Financial Targets dan Rasionalisasi berpengaruh positif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan, variabel Pergantian Direksi berpengaruh negatif dan tidak signifikan terhadap variabel terikat Kecurangan Laporan Keuangan. Sementara variabel Risk of Financing berpengaruh negatif dan signifikan terhadap variabel terikat Kecurangan Laporan Keuangan.
Pelatihan Pembuatan Ecoprint Untuk Menumbuhkan Kreativitas Dan Pendapatan Bagi Ibu-Ibu Pkk Di Kelurahan Lubang Buaya Farida, Farida; Kurnia, Kurnia; Patriandari, Patriandari; Rosmawar, Cut; Marliana, Lina; Sandika, Tiara
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 1 (2022): Batara Wisnu | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i1.316

Abstract

Ecoprint is a handicraft that supports the creation of superior products that can provide beauty and income for housewives. The aim of this Community Service activity at the Faculty of Economics and Business, As-Syafi'iyah Islamic University is to improve the economic level as a creative economic development by providing ecoprint training on household appliances for residents in Lubang Buaya Village. The object of this PKM is PKK women in Lubang Buaya Village so that they can improve the standard of living of the community through developing the creative economy. Ecoprinting training has an important role in increasing community creativity and the selling value of goods. In this training, the community outreach team will provide an explanation of the importance of ecoprinting training in the context of growing the creativity of PKK women and increasing the selling value of products. The selling value of an item is greatly influenced by factors such as unique design, product quality, and conformity with market trends. Therefore, ecoprinting training becomes relevant as a means of increasing creativity and income for PKK women in Lubang Buaya subdistrict.
The Effect of Internal Audit, Whistleblowing System and Surprise Audit on Fraud Prevention at BRI Regional Audit Office Bandung Putra, Irsan Herlandi; Lisdawati, Lisdawati; Patriandari, Patriandari
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3558

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit, whistleblowing system and surprise audit partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system, surprise audit and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit, whistleblowing system and surprise audit have a significant effect on fraud prevention both partially and simultaneously.
Pelatihan Pembuatan Sabun Wajah bagi Pemberdayaan Ibu PKK di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat Heny Herawati; Euis Bandawaty; Patriandari, Patriandari; Chusnah, Chusnah; Sri Lestari
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): Mei: NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v5i2.4982

Abstract

Since the era of COVID-19 until now, maintaining personal hygiene has become a shared obligation globally. In Indonesia, soap is an essential item for both personal hygiene and environmental hygiene. Due to the great public interest in soap, especially facial soap, there are now more choices for businesses to make soap for the local market. Empowering the surrounding community, especially the PKK women's organization, to make facial soap can be done independently or in groups because the method of manufacture is quite simple. The general public's knowledge of the components and methods of making facial soap is still very minimal. This community service activity aims to teach PKK women’s how to make face soap and give them insight into home-based business options. PKK women in Cikageman Village, Setu, Bekasi Regency became a group of activity partners. This activity is expected to be able to improve people's welfare, especially in the economic sector, as well as increase knowledge and independence in entrepreneurship. This community service activity uses a strategy that includes partner coordination, counseling, assistance in making face soap, evaluation, and follow-up. The end result of this community service activity is in the form of facial soap products that have been packaged and distributed to local residents, as well as partner groups who already have skills in producing face soap independently.
PELATIHAN PENGELOLAAN KEUANGAN BAGI UMKM DI DESA CIKARAGEMAN KABUPATEN BEKASI JAWA BARAT: IMPLEMENTASI PRINSIP AKUNTANSI SEDERHANA Mujiani, Sari; Patriandari, Patriandari; Rianto, Rianto; Kurniawan, Elan; Abdurrosyid, Moh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26458

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan penerapan prinsip akuntansi sederhana bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat. Latar belakang kegiatan ini didasarkan pada rendahnya pemahaman keuangan di kalangan UMKM, yang berpotensi menghambat pertumbuhan ekonomi lokal. Metode pelatihan partisipatif dan interaktif diterapkan, melibatkan tokoh masyarakat, pemilik UMKM, dan pemerintah desa. Materi pelatihan meliputi prinsip akuntansi, pencatatan transaksi, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan dan kemampuan menerapkan prinsip akuntansi sederhana oleh peserta. UMKM di Desa Cikarageman mampu meningkatkan transparansi dan keteraturan pencatatan keuangan mereka. Dampak positif terlihat dalam perkembangan bisnis dan kontribusi lebih besar terhadap ekonomi lokal.
PERAN AKUNTANSI PERPAJAKAN DALAM OPTIMALISASI PAJAK DAN KEPATUHAN PERPAJAKAN PERUSAHAAN Patriandari, Patriandari; Rianto, Rianto; Abdurrosyid, Moh.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28449

Abstract

Penelitian ini membahas peran yang dimainkan oleh akuntansi perpajakan dalam optimalisasi pajak dan kepatuhan perpajakan perusahaan. Dengan menggunakan metode studi literatur, penelitian ini mengeksplorasi konsep dasar akuntansi perpajakan, teknik optimalisasi pajak, faktor-faktor yang memengaruhi kepatuhan perpajakan, dan praktik terbaik dalam penerapan akuntansi perpajakan. Hasil penelitian menunjukkan bahwa akuntansi perpajakan memainkan peran yang krusial dalam membantu perusahaan untuk mengoptimalkan struktur pajak mereka, meminimalkan risiko kepatuhan, dan meningkatkan kinerja keuangan mereka secara keseluruhan. Namun, tantangan seperti kompleksitas regulasi perpajakan dan perubahan kebijakan pajak yang sering terjadi juga perlu diatasi. Oleh karena itu, penelitian ini menyediakan saran untuk perusahaan agar terus memperbarui pengetahuan mereka tentang regulasi perpajakan, mengintegrasikan teknologi informasi dalam sistem akuntansi perpajakan, dan berkolaborasi dengan konsultan perpajakan yang kompeten. Pelatihan dan pengembangan karyawan di bidang perpajakan juga disarankan untuk meningkatkan kemampuan internal perusahaan dalam mengelola pajak dengan lebih efektif.
Co-Authors Abdurrosyid, Moh. chusnah, Chusnah Euis Bandawaty Farida Farida Heny Herawati KURNIA KURNIA, KURNIA Kurniawan, Elan Lina Marliana Hidayat Lisdawati Lisdawati Mujiani, Sari Nur Rizkiyana Putra, Irsan Herlandi Rianto Rianto Rosmawar, Cut Sandika, Tiara Sari Mujiani SRI LESTARI Suratminingsih Suratminingsih