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All Journal Journal of Social And Economics Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Rahma Maulidia
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENERAPAN PENCATATAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA UMKM (STUDI KASUS WARUNG CITRA DHARMA DI KELURAHAN SIANTAN HULU) Listiani Wulandari; Rahma Maulidia; Fera Damayanti
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.573

Abstract

Studi ini mempunyai tujuan untuk mengeksplorasi dua hal utama. Pertama, metode pencatatan keuangan yang dipergunakan di Warung Citra Dharma di Kelurahan Siantan Hulu. Kedua, bagaimana laporan keuangan di UMKM itu direkonstruksi, menurut SAK EMKM. Studi ini termasuk sebuah studi kualitatif yang mengadopsi pendekatan deskriptif. Sumber data yang dipergunakan pada studi ini terdiri dari dua jenis, yakni sumber primer serta sumber sekunder. Peneliti mempergunakan metode analisa deskriptif untuk menganalisa data yang terkumpul. Hasil analisa memperlihatkan jika pencatatan laporan keuangan Warung Citra Dharma di Kelurahan Siantan Hulu sudah dijalankan dengan baik mempergunakan aplikasi bernama buku kas, namun aplikasi itu tidak sepenuhnya sesuai dengan format SAK EMKM. Selain itu, ditemukan jika Warung Citra Dharma belum memperoleh pemahaman yang cukup luas mengenai standar akuntansi, serta terdapat kekurangan pemahaman ataupun ketidaktahuan mengenai penyusunan laporan keuangan relevan dengan SAK EMKM.
IMPLEMENTASI ISAK 35 TERHADAP LAPORAN KEUANGAN NON PROFIT ORGANISASI STUDI KASUS GEREJA GBKP PONTIANAK Dayro Carolus Barus; Rahma Maulidia; Angga P Karpriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4607

Abstract

Dalam perkembangan pengelolaan keuangan entitas non sangatlah diperlukannya dasar atau standar akuntansi keungan yang jelas sebagai panduan dalam pelaporan keuangan entitas nonlaba maka penelitian ini menjelaskan secara mendalam tentang laporan keungan organisasi nonlaba khususnya pada organisasi Gereja GBKP Pontianak dengan menggunakan Interpretasi Standar Akuntansi Keuangan (ISAK) No 35. Tujuan dari penelitian ini untuk mengetahui penyusunan,bentuk,dan isi laporan keuangan Gereja GBKP Pontianak dengan mengacu pada ketentuan-ketentuan ISAK No 35, Objek penelitian ini adalah Gereja GBKP Pontianak dengan menggunakan metode kualitatif, Hasil penelitian menunjukan bahwa Gereja GBKP Pontianak telah menerapkan standar akuntansi yang meliputi ISAK 35 yang terdiri dari neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Peran Kualitas Audit dalam Memediasi Pengaruh Teknologi dan Independensi Terhadap Efektivitas Audit: Studi pada BPKP Kalimantan Barat Yulika; Rahma Maulidia; Muhsin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9629

Abstract

This Audit effectiveness is an important aspect of state financial supervision, especially in the midst of demands for public accountability and technological advances. This study examines the effect of technology and independence on audit effectiveness, with audit quality as a mediating variable at the BPKP Representative of West Kalimantan. This research is based on agency theory which highlights the relationship between principals and agents in accountability and reporting. The research method is quantitative, with data obtained from 46 auditors through questionnaires. The data were analyzed using the Partial Least Square (PLS) approach. The results of the analysis indicated that auditor independence significantly contributed to audit effectiveness, while the direct effect of technology was not statistically proven. However, technology and independence were shown to significantly contribute to improving audit quality. Audit quality acts as a mediator that connects the effect of technology and independence on audit effectiveness. This finding indicates that although technology has no direct impact, its contribution is important through improving audit quality. This research confirms the importance of strengthening audit quality as a key factor in improving audit effectiveness, especially in the face of technological developments and maintaining auditor independence in the public sector.
Co-Authors Angga P Karpriana Dayro Carolus Barus Fera Damayanti Listiani Wulandari Muhsin Yulika