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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah JAKA (Jurnal Akuntansi, Keuangan dan Auditing) AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Maria Magdalena Melani
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance Apriani Harahap, Nur Fitri; Ade Budi Setiawan; Maria Magdalena Melani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2758

Abstract

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP SIKLUS PENJUALAN OLE SUITES HOTEL Lela Fitriyani; Ade Budi Setiawan; Maria Magdalena Melani
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jemba.v3i5.8491

Abstract

This study plans to evaluate the application of accounting information systems to the sales cycle at the Ole Suites Hotel. This research is a type of descriptive research with a qualitative approach, namely collecting and analyzing data obtained from companies/agencies which are then returned to obtain a clear description or picture of the problems discussed in this study, namely the analysis of accounting information systems for sales of room services in order to support control intern at the ole suites hotel. The data analysis used by the author uses the Romney & Steinbart accounting information system approach (2018:10), while the Data Analysis used by the author uses the COSO approach (2013). This study obtained the results that the Sales Accounting Information System at the Ole Suites Hotel was good, because it was in accordance with the sales accounting information system theory according to Romney and Steinbart, only that there were employees who did not keep records for certain transactions. Internal Control At the Ole Suites hotel is still not in accordance with COSO theory, namely there are still shortcomings in risk assessment, namely the company has used the system but for input there is still a manual so there is the possibility of wrong input. In addition, in Control Activities, the credit sales function should be separate from the reception function, but at Ole Suites Hotel it is carried out by the same person / function and for receiving orders from buyers it is authorized by the marketing function with an order letter form, but Ole Suites Hotel is already using the system.
Pengaruh Profitabilitas, Solvabilitas, dan Likuiditas Terhadap Opini Audit Going Concern Siti Utari; Susy Hambani; Maria Magdalena Melani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 2 (2024): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i2.11690

Abstract

Financial reports include details on the company's financial situation over a specific time period, however because of the information that is provided so sparingly, the financial report actually still has flaws. Therefore, it is essential to have an auditor in place who is in charge of checking financial data pertaining to business continuity. The purpose of this study is to ascertain how profitability, solvency, and liquidity affect going concern audit opinions in the Indonesia Stock Exchange (BEI) 2018–2022 Textile and Garment Sub-Sector. This study's data analysis approach makes use of quantitative analysis techniques. The findings of the study demonstrate that, for the years 2018–2022, the going concern audit opinion is positively and significantly impacted by profitability, solvency, and liquidity all at the same time. On the other hand, the going concern audit opinion is negatively and negligibly impacted by partially profitable operations, negligibly impacted by solvency, and significantly impacted negatively by liquidity.
Optimalisasi Financial management dan Digital Marketing pada UMKM Ecoprint Persikindo melalui Kegiatan Pengabdian kepada Masyarakat (PkM): Pengabdian Maria Magdalena Melani; Endang Silaningsih; Dwi Gemina; Evi Tri Anjani; Amelia Kartini5; Muhammad Ikbal Riyadi; Abdul Rohman
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3078

Abstract

UMKM Ecoprint Persikindo merupakan salah satu pelaku industri kreatif berbasis lingkungan yang menghadapi kendala pada aspek financial management dan strategi digital marketing. Pencatatan biaya produksi belum dilakukan secara sistematis sehingga penetapan harga jual tidak memiliki dasar yang kuat, sementara strategi promosi masih bersifat konvensional dan terbatas jangkauannya. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memperkuat pengelolaan keuangan melalui perhitungan Harga Pokok Produksi (HPP) dan meningkatkan digital marketing melalui pemanfaatan Google Business Profile. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan strategi studi kasus pada 11 pelaku usaha ecoprint Persikindo, melalui tahapan baseline (sebelum PkM) dan endline (sesudah PkM). Hasil menunjukkan adanya peningkatan rata-rata penjualan dari 20,4 unit per bulan (104% dari target) menjadi 21,4 unit per bulan (107% dari target), terutama pada periode PkM Juli–Agustus yang mencapai rata-rata 23 unit (115% dari target). Selain itu, perhitungan HPP produk inovasi berupa figura ecoprint dengan harga Rp46.500/pcs dan sampul buku ecoprint menunjukkan nilai Rp29.520/pcs sehingga produk dapat dipasarkan dengan harga di bawah Rp100.000 namun tetap memberikan margin keuntungan yang sehat. Dengan adanya optimalisasi keuangan, digital marketing, dan diversifikasi produk, kegiatan PkM terbukti berperan sebagai katalis dalam meningkatkan kinerja, daya saing, dan keberlanjutan UMKM Ecoprint Persikindo.
Analisis Perhitungan Hargar Pokok Produksi Air Sebagai Dasar Penentuan Harga Jual Air Pada Perumda Tirta Pakuan Kota Bogo Nafisatul Amini; Andy Lasmana; Maria Magdalena Melani
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.1008

Abstract

This research was conducted to find out the calculation of the cost of production of water as a basis for determining the selling price of water at the Tirta Pakuan Regional Drinking Water Company (Perumda), Bogor City. This research is intended to find out the calculation of the cost of production of water using the full costing method. Perumda Tirta Pakuan, Bogor City, has used the tariff set by the Bogor Regency government, namely based on the basic price of water production. This study uses descriptive analysis research with a quantitative approach. The results of the research that has been carried out show that the cost of water production at Perumda Tirta Pakuan Bogor City in 2019 is Rp. 4,025.73/m3, in 2020 Rp. 4,098.24/m3 , and in 2021 it is Rp. 3,952.81/m3 higher than the cost of producing water according to the full costing theory or method, namely in 2019 Rp. 2,509.78, in 2020 Rp. 2,407.10, and in 2021 it is Rp. 2,340.34. Meanwhile, the selling price of Perumda Tirta Pakuan water, Bogor City, by calculating the average tariff, namely in 2019, is Rp. 6,856.32, in 2020 Rp. 6,471.84, and in 2021 it is Rp. 6651.32. It can be seen that the cost of production is below the selling price of water. So that the selling price can fully cover operating expenses, which means the company will experience profits in 2019-2021.
ANALISIS BREAK EVEN POINT DALAM RANGKA PENYUSUNAN ANGGARAN TAHUNAN PADA SMK DARUS SA’ADAH KABUPATEN BOGOR JAWA BARAT Diana Septi Setiawan; Warizal, Warizal; Maria Magdalena Melani
Jurnal Cakrawala Ilmiah Vol. 3 No. 11: Juli 2024
Publisher : Bajang Institute

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

Abstract

Tujuan penelitian adalah untuk mengetahui Break Even Point Dalam Rangka Penyusunan Anggaran Tahunan di SMK Darus Sa'adah Kabupaten Bogor, Jawa Barat. Pendekatan penelitian mengunakan deskriptif kualitatif melalui uji analisis Break Even Point. Melalui observasi, dokumentasi, dan wawancara, data dikumpulkan. Hasil penelitian menunjukkan bahwa SMK Darus Sa’adah dalam menyusun anggaran Rencana Kegiatan Anggaran Sekolah belum sesuai dengan Break Even Point dan hanya membuat daftar saja sehingga anggaran yang dibuat tidak sesuai dengan yang diharapkan. Hasil analisis menunjukkan bahwa Break Even Point penyusunan anggaran tahunan selama satu tahun di SMK Darus Sa’adah menghasilkan total biaya variabel (Variable Cost) sebanyak Rp.59.131.400, total biaya tetap (Fixed Cost) sebanyak Rp.821.449.105. Total biaya variabel sebesar Rp.1.461.224.000. maka, biaya variabel per unit ialah Rp.1.506.416 dan BEP per unit sebanyak 366. Sehingga pada tahun 2022/2023 SMK Darus Sa’adah memiliki laba sebesar Rp.41.250.000; (11 X Rp 3.750.000;). Akan tetapi setelah memperhitungkan biaya tetap umum sebesar Rp.1.642.88.210, atau ±2 kali lipat dari biaya tetap langsung, sekolah ini baru mencapai BEP dengan jumlah peserta didik sebanyak 2.297 atau naik ±527%.
PENERAPAN SISTEM PENGENDALIAN INTERNAL COSO ATAS SIKLUS PENGGAJIAN DAN PENGUPAHAN PADA KARYAWAN FREELANCE Evi Melinda; Yuppy Triwidatin; Maria Magdalena Melani
Jurnal Cakrawala Ilmiah Vol. 3 No. 11: Juli 2024
Publisher : Bajang Institute

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

Abstract

Tujuan penelitian ini untuk mengetahui Penerapan Sistem pengendalian internal Atas Siklus Penggajian dan Pengupahan pada Karyawan Freelance di PT. Sayuran Siap Saji Kabupaten Bogor. Desain Penelitian deskriptif kualitatif dengan metode statistik deskriptif berupa distribusi frekuensi, rata-rata dan nilai indeks dengan menggunakan SPSS. Metode data yang digunakan yaitu pendekatan COSO dengan jumlah responden sebanyak 35 orang berupa data sekunder dan data primer melalui hasil observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa, pada lingkungan pengendalian, penilaian resiko, aktivitas Pengendalian, Informasi dan komunikasi serta pemantauan, pada penerapan sistem pengendalian internal penggajian dan pengupahan karyawan freelance di PT. Sayuran Siap Saji telah berjalan dengan baik secara efektif maupun sangat efektif. Hal ini dikarenakan pada ruang lingkup yang tergolong relatif kecil, tetapi pada jumlah karyawan freelance tergolong cukup besar dan cukup aktif dalam kegiatannya. Namun pada segi praktiknya masih terdapat hambatan-hambatan hal ini dapat menimbulkan ketidakefektifan perusahaan dalam menjalankan pengendalian internal secara maksimal.
Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Moderasi Aditya, Delista; Ayi Jamaludin Aziz; Maria Magdalena Melani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.4535

Abstract

This study aims to examine the effect of leverage, profitability, and company size on financial performance. The object of this study is food and beverage companies in 2019-2023. Leverage is measured by Debt to Equity Ratio (DER), Profitability is easured by Net Profit Margin (NPM), Size is measured by total assets, Financial Perfomance is measured by Return on Equity (ROE) and Good Corporate Governance mechanism proxied by Management Ownership. This type of research is quantitative research. This sampel used in this study was obtained uing the purposive sampling method based on previously determined criteria, namely from food and beverages companies. The method used in this study is multiple linear analysis and moderated regression analysis (MRA) using the Eviews program 12. The results of the study indicate that leverage and profitability has an effect on financial performance, Size has no effect on financial performance, good corporate governance is able to moderated the effect of leverage and profitability on financial perfomance (Weakening) and good corporate governance is able to moderated the effect of size on financial perfomances (strengthening).
Co-Authors ABDUL ROHMAN Ade Budi Setiawan Aditya, Delista Amelia Kartini5 Andy Lasmana Apriani Harahap, Nur Fitri Aziz, Ayi Jamaludin Diana Septi Setiawan Dwi Gemina Endang Silaningsih Evi Melinda Evi Tri Anjani Hambani, Susy Lela Fitriyani Muhammad Ikbal Riyadi Nafisatul Amini Siti Utari Warizal Yuppy Triwidatin