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All Journal eCo-Buss Dinasti International Journal of Education Management and Social Science Economics and Digital Business Review International Journal of Finance Research International Journal of Community Service & Engagement Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Journal of Accounting Inaba Inaba of Community Services Journal
Syarif, Devyanthi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Journal of Accounting Inaba

 1 
AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Febriyanti, Diah; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Wardani, Intan Kusuma; Syarif, Devyanthi
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Co-Authors Auliya, Nisa Aziz, Dadan Abdul Bernadus, Benny Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Detya Wiryany Ekapaula, Rolla Eneng Yuyu Yuliani Erna Herlinawati Febriany, Alifya Febriyanti, Diah Fitriani, Nurul intan kusuma wardani Jaya, Rama Chandra Kamal, Muhhammad Ikhsan Komalasari, Nenden Maulana, Arsya Nadia Aby Nuradina, Kartika Nurillah, Dewi Fitriani Ridwan Ridwan salsabila, kaylla Sarah Nurhanifah Sastri, Prinska Damara Setiawati, Lutfi Sofiati, Nunung Ayu Tjipto Sajekti Wanda, Syalwa Nazhifah Aulya Widiyanti, Eni Retno Wiryani, Detya