Garuda - Garba Rujukan Digital

The Influence of Audit Procedures, Audit Fees, Time Budget Pressure, and Auditor Skepticism on Audit Quality: A Case Study during the Covid -19 Pandemic in Public Service Management Agusiady, Raden Ricky; Ismail, Muhammad Taofik; Avianty, R. Rita
Jurnal Manajemen Pelayanan Publik Vol 8, No 3 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i3.56329

This study investigates the effects of audit processes, audit fees, time budget pressure, and auditor skepticism on audit quality in the context of public service administration during the COVID-19 pandemic. Employing a descriptive associative approach, this research uses a questionnaire for primary data collection, complemented by path analysis as the statistical method. Data sources include primary data from survey responses and secondary data from books, journals, and other scholarly sources. The study focuses on 41 Public Accounting Firms (KAP) in Bandung area, with a sample of 37 respondents as the unit of analysis. Results will be interpreted through path analysis. The research reveals that the audit situation during the COVID-19 pandemic acts as a linking variable between the independent variables (audit processes, audit fees, time budget pressure, and auditor skepticism) and audit quality. This study emphasizes the critical role of auditor professionalism and skepticism in maintaining the reliability of audit results under crisis conditions. By enhancing understanding of audit dynamics during the pandemic and strengthening auditor capabilities to manage external pressures, this study aims to improve transparency and accountability in the public service sector.

The The Effect of Current Ratio, Debt To Equity Ratio and Return On Assets on Company Value Agusiady, Ricky; Rahmawati , Adelia; Ratnawati , Aryanti; Ismail , Muhammad Taofik; Gustirani, Indri; Lestari , Henny Setyo
International Journal of Islamic Business and Management Review Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i2.929

Company value is important for a company, because before investing, investors will conduct a survey first, one of which is to look at the development of the company's value. Automotive companies and their components listed on the IDX in 2017-2021 had unstable growth, as seen during the Covid 19 pandemic, the company value of these companies fluctuated and even predominantly decreased. Many factors can effects company value. Therefore, the aim of this research is to find out, explain and describe the effect of the Current Ratio, Debt to Equity Ratio and Return on Assets on the Value of Automotive Sub-Sector Companies and Their Components Listed on the Indonesia Stock Exchange for the 2017-202 period. This study uses a quantitative approach. The population in this study was 15. The sampling technique in this study used a purposive sampling technique, so that a sample of 8 companies was obtained. The data analysis method in this research uses multiple regression tests because there is more than one independent variable that effectss the dependent variable. Data processing in this research uses Eviews version 9. The results obtained in this research are that the Current Ratio, Debt to Equity Ratio and Return On Assets partially have a significant effect on company value (Tobin's Q). Simultaneously the Current Ratio, Debt to Equity Ratio and Return On Assets obtained results that simultaneously had a significant effect on company value (Tobin's Q). The most recent of this research is the period of increasing years.

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Aripin, Zaenal; Agusiady, Ricky; Faisal, Ijang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

INFLUENCE OF PROFITABILITY AND SOLVENCY ON THE FINANCIAL PERFORMANCE OF TELECOMMUNICATION COMPANIES Dharma, Ida Bagus Rai Satria; Putri, Aufa Nurristi; Handayani, Wuri; Agusiady, Ricky
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.257

Purpose This research aims to find out, analyze and describe how much Profitability and Solvency have a partial and simultaneous influence on financial performance. The independent variables in this research are Profitability as measured by Net Profit Margin (NPM) and solvency as measured by Debt to Equity Ratio (DER), while the dependent variable used in this research is Financial Performance as measured by Return on Assets (ROA). The population in this study was 19 Telecommunications Sub Sector companies listed on the Indonesia Stock Exchange (BEI) 2019-2022. Methods, this research sample used a purposive sampling method, thereby obtaining 10 Telecommunications Sub-Sector companies that met the criteria. Result, the research results show that partial Profitability has a significant effect on Financial Performance with a significant value of 0.0000 < 0.05 and Solvency has no significant effect on Financial Performance with a significant value of 0.2515 > 0.05. Finding, Simultaneously Profitability, and Solvency have a significant effect on Financial Performance with a significant value of 0.000000 < 0.05.

THE INFLUENCE OF FINANCIAL LITERACY AND LOCUS OF CONTROL ON FINANCIAL BEHAVIOR ON STUDENTS OF UNIVERSITAS SANGGA BUANA INSTITUTIONS Putri, Amelisca Eka; Agusiady, Ricky; Susanto, Bambang; Ratnawati, Aryanti
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.342

This study aims to examine the effect of financial literacy, locus of control, and lifestyle on the financial behavior of students at Sangga Buana University in Bandung. The background of this study is based on the importance of good financial behavior in supporting financial well-being, especially among students as a productive age group that is forming their financial habits. This study uses a quantitative approach with descriptive and verifiable methods. Data was collected through questionnaires distributed to 100 active student respondents from Sangga Buana University in Bandung. The analysis technique used is multiple linear regression analysis to test the simultaneous and partial effects of the independent variables on the dependent variable. The results showed that simultaneously, financial literacy, locus of control, and lifestyle have a significant effect on students' financial behavior. Partially, financial literacy has a positive and significant effect on financial behavior, which indicates that the higher the students' understanding of finance, the better their financial behavior. Locus of control also has a significant positive effect, indicating that students with confidence in internal control over their lives tend to have better financial behavior. On the other hand, lifestyle has a negative effect on financial behavior, which means that the more consumptive the lifestyle of students, the worse their financial behavior. This study is expected to be a reference for educational institutions in designing programs to improve financial literacy and form positive attitudes toward personal financial management.

Pengaruh Pendidikan Kesehatan dengan Media Audio Visual Terhadap Pengetahuan Kader Tentang Tuberkulosis Paru dalam Upaya Penemuan Kasus TB di Kabupaten Kutai Kartanegara Rahmatsyah, Rahmatsyah; Paramarta, Vip; Agusiady, Raden Ricky
JURNAL BIDANG ILMU KESEHATAN Vol 15, No 1 (2025): Jurnal Bidang Ilmu Kesehatan
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jbik.v15i1.5916

Salah satu masalah kesehatan prioritas di Indonesia adalah Tuberkulosis dengan jumlah penderita TB yang semakin meningkat dengan penemuan kasus TBC tahun 2023 mencapai 1.060.000 kasus yang terbesar kedua di dunia setelah India. Di Kabupaten Kutai Kartanegara pada tahun 2023 ada 1.060 dan tahun 2024 menurun menjadi 965 kasus akan tetapi masih belum sesuai dengan harapan, untuk itu diperlukan peran kader untuk membantu penemuan kasus TB. Tujuan dipenelitian ini adalah untuk mengetahui pengetahuan kader di wilayah Kabupaten Kutai Kartanegara mengenai Tuberkulosis pre dan post diberikan edukasi mengenai penyakit tuberculosis melalui media audio visual. Penelitian ini berdesain Pre-Experimental Design dengan rancangan penelitian One Group Pretest Posttest Design without Control Populasi yang digunakan adalah seluruh kader TB yang bertempat tinggal di wilayah Kabupaten Kutai Kartanegara dengan jumlah yaitu 78 orang. Teknik pengambilan sampel yakni total sampling keseluruhan dari populasinya. Variabel independen dipenelitian ini adalah pendidikan kesehatan dan dependennya adalah pengetahuan kader TB. Data merupakan jawaban dari kuisioner yang diisi oleh responden. Selanjutnya data dianalisis menggunakan uji Paired T Test. Hasil penelitian diperoleh skor kader sebelum diberikan pendidikan kesehatan meningkat secara signifikan (p-value = 0,001) sehingga disimpulkan pemberian pendidikan kesehatan secara audio visual dapat meningkatkan pengetahuan kader dalam penemuan kasus TB. Kata kunci: Pendidikan kesehatan, Audiovisual, Kader, Tuberkulosis

EXAMINING THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL REPORTING AND AUDITING PRACTICES Aripin, Zaenal; Agusiady, Ricky; Faisal, Ijang
Journal of Jabar Economic Society Networking Forum Vol. 1 No. 10 (2024): Jesocin - September
Publisher : Organisasi Kreatif Indonesia Emas

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

Background: Blockchain technology is revolutionizing industries worldwide, particularly in the realm of financial reporting and auditing. Its decentralized and immutable nature has the potential to address longstanding challenges such as data integrity, fraud prevention, and real-time reporting. Aims: This study aims to explore how blockchain technology influences the transparency, accuracy, and efficiency of financial reporting and auditing practices. Research Method: The research employs a qualitative methodology, combining a comprehensive literature review with case studies from industries implementing blockchain in financial operations. Results and Conclusion: Findings reveal that blockchain enhances transparency and reduces errors in financial reporting while introducing new complexities in auditing practices, such as the need for technical expertise. The technology fosters trust through immutable records but requires regulatory frameworks to maximize its potential. Contribution: This study contributes to the growing discourse on blockchain by offering insights into its practical applications in financial reporting and auditing, along with recommendations for future integration strategies.

Analysis of the Influence of Internal Audit and Whistleblowing System on Fraud Prevention Firdausi, Qonita; Kurniawan, Sunny Agung; Agusiady, Raden Ricky
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.1126

This research aimed to comprehensively determine and analyze internal audit and whistleblowing systems in the context of fraud prevention efforts. A research design using qualitative descriptive analysis and a literature review approach was used. Data was collected in journals or scientific articles, as many as 10 articles from journal provider websites, from 2019 - 2024. Based on the analysis of 10 articles, six articles state that internal audit has a significant influence on fraud prevention efforts. The data analysis supports this finding results from several studies showing a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then, four research articles do not explain the influence of internal audit. The study's results, based on 10 articles and nine research articles, state that the whistleblowing system positively influences fraud prevention efforts.

Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak pada Perusahaan Subindustri Produksi Batubara: pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sub industri pertambangan coal production yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2023. yanti, lisma; Agusiady, Ricky; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.222

This study was conducted to analyze the influence of profitability, leverage, and sales growth on tax avoidance in coal production mining sub-industry companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data in this study is secondary data derived from the annual reports of coal mining companies published on the Indonesia Stock Exchange in 2019, 2020, 2021, 2022, and 2023. Considering the relatively small number of populations, the sample determination uses saturated sampling, so the sample used in this study is 34 companies. Data analysis uses the panel data regression method. The results of the study show that the average value of the company's profitability is 0.024111, then the average value of the company's leverage is 0.0461943, for the average value of the company's sales growth is 0.2115858, and as many as 98 financial statements are indicated to be tax avoidance (CETR < 25%). Furthermore, profitability affects tax avoidance. Leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance. Simultaneously, profitability, leverage, and sales growth have an effect on tax avoidance with an R-Square value of 0.0837 (8.37%). The remaining 91.63% was influenced by other variables that were not studied in this study, such as: company size, corporate social responsibility, capital intensity, audit quality, etc.

articel ASSESSING THE ROLE OF COST ACCOUNTING IN IMPROVING OPERATIONAL EFFICIENCY IN MANUFACTURING FIRMS Agusiady, Ricky; Riana, Nia; Aripin, Zaenal
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 10 (2024): KISA INSTITUE : September
Publisher : PT. Kreatif Indonesia Satu

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

Background:Cost accounting plays a pivotal role in the manufacturing industry by helping firms control costs, enhance profitability, and improve operational efficiency. With the increasing pressure on manufacturing firms to remain competitive, efficient, and cost-effective, the strategic use of cost accounting is essential for decision-making and performance management. Aims:This study aims to evaluate the impact of cost accounting practices on the operational efficiency of manufacturing firms. Specifically, it seeks to identify how cost accounting techniques contribute to better cost control, process optimization, and resource allocation, thereby improving overall operational performance. Research Method:A mixed-method approach is employed in this study, combining qualitative and quantitative research methods. Data is gathered from manufacturing firms through surveys, interviews, and case studies to assess the role of cost accounting in improving operational efficiency. Statistical analysis is used to examine the relationship between cost accounting practices and operational outcomes. Results and Conclusion:The findings indicate that cost accounting significantly contributes to operational efficiency by enabling firms to identify inefficiencies, optimize resource usage, and make informed decisions. Firms that implement cost accounting techniques such as activity-based costing (ABC), standard costing, and variance analysis show improved cost management and enhanced productivity. Contribution:This study provides valuable insights into the practical application of cost accounting in the manufacturing sector, offering recommendations for firms to optimize their cost accounting systems for better operational efficiency.

Title

Found 35 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 35 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 35 Documents
Search