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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Dirkantara Indonesia Journal of Golden Generation Economic
Y. Agus Bagus Budi N
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Beban Kerja, Etika Profesional, Knowledge Dan Burnout Terhadap Kinerja Auditor Kantor Akuntan Publik Di Jakarta Taruli Elisabeth Hutabarat; Y. Agus Bagus Budi N
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2196

Abstract

This research is conducted to examine the influence of workload, professional ethics, knowledge, and burnout on the audit performance of auditors working in Public Accounting Firms (KAP) in Jakarta. The data collection method employed in this study utilized questionnaires distributed to 200 external auditors working in Public Accounting Firms (KAP) in Jakarta. The data analysis method used in this research is Partial Least Square. The results indicate that workload, professional ethics, knowledge, and burnout significantly affect the audit performance of auditors in Public Accounting Firms (KAP) in Jakarta. From these findings, it is evident that knowledge has the most significant impact on auditor performance. Therefore, companies may consider providing additional training to employees, particularly informal training that enhances auditor skills, such as training related to auditing and financial examination. Offering up-to-date insights into financial knowledge and strategies for fraud detection can also be an effective step.
Meningkatkan Pengetahuan dan Keterampilan UMKM Melalui Strategi Pemasaran dan Keuangan Lestari, Henny Setyo; Hermawan, Asep; Y. Agus Bagus Budi N; Rahmadina Ardelia; Yunita Kusumaningrum
Dirkantara Indonesia Vol. 2 No. 2: September-Februari 2024
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v2i2.70

Abstract

This community service activity was carried out at the Azalea Sector GDC, Cilodong sub-district, Depok City. The partners of this activity are micro and small businesses. MSME actors generally only keep simple records in the form of income and expenses. There are even those who do not record operating expenses, so that the business is seen to be generating large profits because expenses are not recorded properly. The result is that the records do not reflect the actual financial condition of the business. The problem faced by partners is that there is no training on increasing knowledge and management of SMEs seen from the marketing and financial aspects of their business directly. The solution needed for this problem is the provision of training for MSMEs in terms of managing finances using accounting and financial management. The output of this solution is the partner's ability to easily use accounting to improve the financial performance of their business. The output of this solution is in the form of partner knowledge about good and correct business financial management
Analisis Internal Audit Studi Kasus Laporan Audit Internal Utang Usaha Pada PT. VDC Aprilia, Hanny; Y. Agus Bagus Budi N
Journal of Golden Generation Economic Vol. 2 No. 1 (2026): April 2026 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v2i1.304

Abstract

Tujuan penelitian ini untuk menganalisis dan mengimplementasikan internal audit dalam utang usaha dan pembayaran pada PT. VDC, studi kasus terkait dengan utang usaha Perusahaan terkait secara spesifik. Data diperoleh melalui pemeriksaan dokumen, wawancara dengan pihak terkait, dan peninjauan kebijakan dan prosedur perusahaan yang berkaitan dengan manajemen akun hutang usaha. Proses audit difokuskan pada penilaian kepatuhan terhadap prosedur internal, efektivitas pengendalian internal, dan kesesuaian pelaksanaan pembayaran dengan kebijakan syarat pembayaran yang telah ditetapkan. Hasil penelitian menunjukkan bahwa PT VDC masih mengalami beberapa kasus ketidakpatuhan terhadap prosedur yang berlaku untuk manajemen akun hutang usaha. Ketidakpatuhan ini disebabkan, antara lain, oleh kurangnya integrasi sistem PR, PO, dan akuntansi, yang mengakibatkan inefisiensi, keterlambatan pembayaran, dan peningkatan risiko kesalahan dan potensi kecurangan. Lebih lanjut, pengawasan yang lemah terhadap kepatuhan syarat pembayaran dan frekuensi pembayaran mendesak yang tinggi mencerminkan kelemahan dalam perencanaan anggaran dan alokasi sumber daya. Kondisi ini mengakibatkan kesalahan dalam pelaporan keuangan dan jejak audit yang tidak akurat. Oleh karena itu, penelitian ini menekankan pentingnya memperkuat fungsi audit internal dan integrasi sistem untuk meningkatkan efektivitas pengendalian internal atas hutang usaha di PT VDC.
Co-Authors APRILIA, HANNY Asep Hermawan Lestari, Henny Setyo Rahmadina Ardelia Taruli Elisabeth Hutabarat Yunita Kusumaningrum