Article Per Year (5 Year)
p-Index From 2020 - 2025
3.052
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Formosa Journal of Applied Sciences (FJAS) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Latjandu, Lady Diana
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO) Korompis, Claudia Wanda Melati; Latjandu, Lady Diana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17977.2017

Abstract

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment
IPTEKS EDUKASI DALAM PENGAMATAN MELAKUKAN TRANSAKSI PERDAGANGAN KOMODITI BERJANGKA PADA PERUSAHAAN PIALANG PT. VICTORY INTERNATIONAL FUTURES Watupongoh, Sharon Cornelia; Latjandu, Lady Diana
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21861

Abstract

PT. Victory International Futures was established in 2003 as a brokerage company in the world financial market that uses information technology to support its business. Centered in the city of Surabaya in the heart of the Indonesian business city. PT. Victory International Futures is one of the institutions recognized by the Indonesian government. We provide 100% focus on trading via the internet using the "Meta Trader 5" system PT. Victory International Futures is under the supervision of the Commodity Futures Trading (BAPPEBTI), Member of Indonesia Commodity & Derivatives Exchanges (ICDX) / Indonesian Commodity and Derivative Exchange (BKDI) and PT. Identrust Security International (ISI). Time never stops in the era of global trade and so does PT. Victory International Futures serves thousands of customers directly and always provides quality and professional financial services.Keywords : brokerage company, gold, forex, trading system via the internet
IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO Amin, Nabilah N.R.; Latjandu, Lady Diana
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 2, No 2 (2018): JIAM
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.2.02.2018.21763

Abstract

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI SEBELUM DAN SAAT PANDEMI COVID-19 Lumenta, Melinda; Gamaliel, Hendrik; Latjandu, Lady Diana
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.874 KB) | DOI: 10.35794/emba.v9i3.34727

Abstract

Kinerja keuangan adalah gambaran kondisi keuangan perusahaan yang dianalisis dengan alat-alat analisis keuangan, yang dapat mencerminkan prestasi kerja perusahaan. Penelitian ini bertujuan untuk mengetahui dan membandingkan kondisi kinerja keuangan beberapa perusahaan transportasi sebelum dan saat pandemi COVID-19. Metode analisis yang digunakan dalam penelitian skripsi ini adalah metode deskriptif yang tujuannya adalah menganalisis setiap data-data yang telah diolah kemudian ditarik kesimpulan. Jenis penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan kinerja keuangan semua perusahaan transportasi yang diteliti mengalami penurunan pada tahun 2020 yaitu pada saat pandemi COVID-19 terjadi, dan kinerja keuangan perusahaan transportasi sebelum COVID-19 lebih baik dibandingkan saat terjadinya pandemi COVID-19. Kata Kunci: analisis, kinerja keuangan, COVID-19
ANALISIS PENGAKUAN PENDAPATAN BERDASARKAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 72 PADA PT. FAVORA RAJA MAYA Palullungan, Junita; Warongan, Jessy D. L.; Latjandu, Lady Diana
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.283 KB) | DOI: 10.35794/emba.v9i4.36198

Abstract

Kontrak pelanggan merupakan perjanjian kontrak antara perusahaan kepada pelanggan, apabila sudah terjadi kontrak dengan pelanggan maka pelanggan akan melakukan proses pembayaran baik secara berskala dan dibayar lunas kepada perusahaan. Kontrak Pelanggan diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 72 dan memuat pengakuan, pengukuran, penyajian dan pengungkapan kontrak pelanggan. Tujuan dari penelitian ini yaitu untuk menunjukkan bagaimana penerapan pengakuan pendapatan, pengukuran, penyajian dan pengungkapan berdasarkan PSAK no.72. Penelitian ini menggunakan metode deskriptif kualitatif dan data diperoleh melalui wawancara. Hasil penelitian menunjukkan bahwa PT. Favora Raja Maya dari sisi pengakuan penyajian dan pengungkapan sudah sesuai dengan standar PSAK no.72, sedangkan pengukuran belum maksimal dimana menentukan harga transaksi untuk alat berat belum sesuai, karena perusahaan mengambil 10% dari mitra kerja. Untuk tour and travel sudah sesuai karena mempengaruhi sifat, waktu, jumlah dan ketidak pastian dalam pendapatan. Kata Kunci: PSAK No.72, Kontrak Pelanggan, Kontrak Tunggal
Evaluasi Penerapan Sistem Akuntansi Keuangan Pemerintah Pada Kantor Kecamatan Buko Selatan Kabupaten Banggai Kepulauan Nukak, Ignasia Tesalonika; Elim, Inggriani; Latjandu, Lady Diana
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol 5, No 1 (2021): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan mengevaluasi penerapan sistem akuntansi keuangan pemerintah pada kantor Kecamatan Buko Selatan Kabupaten Banggai Kepulauan. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif yang bersifat deskriptif, pengambilan data menggunakan teknik wawancara, observasi, dan studi dokumen dengan staff dari kantor Kecamatan Buko Selatan Kabupaten Banggai Kepulauan. Hasil penelitian menunjukkan bahwa pencatatan dan pelaporan pada kantor Kecamatan Buko Selatan Kabupaten Banggai Kepulauan menggunakan aplikasi Sistem Informasi Manajemen Daerah (SIMDA) Keuangan, telah berjalan dengan baik dan penerapan sistem akuntansi keuangan pemerintah telah sesuai dengan PERMENDAGRI No. 13 Tahun 2006 tentang pedoman pengelolaan keuangan daerah dan PP No. 71 Tahun 2010 tentang Standar Akuntansi Pemerintah.Kata kunci: Penerapan Sistem ; akuntansi ; keuangan pemerintah
Analisis informasi laporan arus kas sebagai alat ukur kinerja keuangan PT. Kalbe Farma Tbk Periode 2019-2022 Andini Setia Ningrum; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.142

Abstract

This study aims to determine the company's financial performance in the 2019-2022 period with measuring instruments for cash flow ratio analysis and common size analysis. This research uses a descriptive approach. The analysis used is cash flow ratio analysis and common size analysis. The results of the study using cash flow ratio analysis showed good results because there were three ratios that met the standards, namely the Fund Flow Coverage (CAD) ratio, the Cash Coverage Against Interest (CKB) ratio and the Capital Expenditure (PM) ratio, but besides that there were three ratio values that met the standards in the Cash Coverage Against Current Debt (CKHL) ratio, namely the 2019-2021 period, and one ratio value that met the standards in the Operating Cash Flow (AKO) ratio, namely the 2020 period. Common Size analysis of the largest use of cash flow in Investment activities in the 2019 period, which amounted to 15.89% which was used for the acquisition of assets and other cash expenditures from investment activities. From these results it can be concluded that the financial performance of PT Kalbe Farma Tbk for the 2019-2022 period is good.
Analisis Break Even Point sebagai Alat Perencanaan Laba pada CV Angin Mamiri Bitung Rachman, Indah Nur Ainy; Alexander, Stanly W.; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.171

Abstract

This research aims to analyze the break-even point as a profit planning tool at CV.Angin Mamiri Bitung. The type of research used is descriptive qualitative research. The data used are primary data collected through observation, interviews, and documentation methods. The results of the research indicate that the company has achieved sales above the break-even point, indicating that the company has generated profits in 2022 and 2023. Calculation of the break-even point assists in determining the margin of safety. The results for the margin of safety of CV. Angin Mamiri Bitung are within a safe limit, meaning that if the company experiences a decrease in sales volume, it will not have a significant impact if it remains above the calculated break-even point.
Analisis penerapan sistem pengendalian manajemen dengan four levers of control (belief and diagnostic control system) pada PT Bank Negara Indonesia (persero) Tbk Cabang Tomohon Ludong, Jurgen Gabriel Erick; Pangerapan, Sonny; Latjandu, Lady Diana
Manajemen Bisnis dan Keuangan Korporat Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.176

Abstract

Management control is one of the systems that can assist top-level management in efforts to achieve goals and control all business activities within an organization. There are several systems commonly used by companies in managing their operations, one of which is the Four Levers of Control. This research discusses how the management control system in Bank Negara Indonesia, Tomohon branch, is evaluated using the Four Levers of Control model, focusing on the Belief and Diagnostic Control System. The method used in this research is qualitative descriptive method, employing data collection methods such as interviews, observations, documentation, and literature review. Through this research, it was found that the Four Levers of Control, particularly focusing on the Belief and Diagnostic Control System, can have a positive influence on improving the performance of Bank BNI Tomohon branch.
Risk Management Analysis in Credit Provision to Minimize Bad Debts at PT. Bank Rakyat Indonesia (Persero) Tbk. Banggai Unit Tagoe, Chika Olivia; Mawikere, Lidia M.; Latjandu, Lady Diana
Formosa Journal of Applied Sciences Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i12.12613

Abstract

Credit provision is one of the main activities of banks that has risks, especially related to Non-Performing Loans (NPL). The purpose of providing credit is to help customers develop their business, working capital and investment. In addition, credit provision also aims to gain profit. This profit is obtained from the interest given to customers by the bank as a form of remuneration for providing loans. The purpose of this study is to analyze the effectiveness of risk management in providing credit at PT. Bank Rakyat Indonesia (Persero) Tbk. Banggai Unit to minimize the occurrence of bad debts. The method used in this study is a qualitative descriptive method, with data obtained through interviews and documentation at BRI Unit Banggai. The results of this study indicate that BRI Unit Banggai has implemented credit risk management principles, such as risk identification, risk analysis, risk assessment, solution implementation, and periodic risk monitoring.
Co-Authors Amin, Nabilah N.R. Andini Setia Ningrum Artika, Riska Dalope, Chicilia Afrilin Chaya David Paul Elia Saerang Dhullo Afandi Dien, Nita Teresia Hendrik Gamaliel I Gede Suwetja Inggriani Elim Jessy D. L. Warongan, Jessy D. L. Kastilong, Verentio Gregorius Korompis, Claudia Wanda Melati Lidia Mawikere Lintje Kalangi Ludong, Jurgen Gabriel Erick Lumenta, Melinda Manggopa, Dian Ayu Merdekawati Novi Budiarso Nukak, Ignasia Tesalonika Palullungan, Junita Paut, Marlina Elisabet Pusung, Rudy Johanis Rachman, Indah Nur Ainy Ramopolii, Gemma Milani Rohadi, Erika Ambarwati Rudy J. Pusung Sentinuwo, Theresya Anandhea Blessy Silangen, Novia Astrid Sonny Pangerapan, Sonny Stanley Kho Walandouw Stanly W. Alexander Tagoe, Chika Olivia Tirayoh, Victorina Zusana Treesje Runtu Wangkar, Aneke Warbung, Kasih Michelly Kesya Watupongoh, Sharon Cornelia Winston Pontoh