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All Journal Journal of Economics, Business, and Government Challenges Economic Reviews Journal
R. Muh. Syah Arief Atmaja Wijaya
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Application of Auditor Professionalism Attitudes in the Audit of Assets and Cash KAP Rudiana Fibriani Waluyo, Naufal; R. Muh. Syah Arief Atmaja Wijaya
Journal of Economics, Business, and Government Challenges Vol. 7 No. 02 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i02.403

Abstract

The aim of this study is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and to identify the auditor's role in enhancing corporate transparency and credibility. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results of this study indicate that a systematic and competent audit process can effectively identify errors and irregularities in financial statements, thereby enhancing the quality of information provided to users. Auditor professionalism—encompassing competence, independence, and adherence to ethical standards—plays a crucial role in ensuring the quality of audits. Auditors from KAP Rudiana Febriani demonstrate their effectiveness in evaluating internal controls, conducting physical verification of fixed assets, and ensuring the validity of asset ownership documentation. The audit process is essential for improving accountability and transparency in corporate financial management. This study underscores the importance of continuous auditor training and professional development to maintain proficiency and address challenges in the audit process. Furthermore, the article contributes by offering practical insights into audit practices that promote transparency and advancing academic discussions on the role of professionalism in enhancing the reliability of financial reporting.
Identifikasi Usia Piutang pada Hotel XYZ Chandrawati Dasuba; R. Muh. Syah Arief Atmaja Wijaya
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.421

Abstract

The hospitality industry is a dynamic and competitive sector where financial management efficiency is key to business success and sustainability. Hotel XYZ, as one of the leading hotels in Surabaya, faces various financial challenges, especially in the management of receivables. This study aims to identify the management of accounts receivable management in overcoming accounts receivable problems based on the age of accounts receivable at the hotel. The research method used is a qualitative approach with a case study at Hotel XYZ. Primary data was obtained through interviews with hotel management and finance staff, while secondary data was obtained from financial reports and related literature. The results showed that effective receivables management can strengthen cash flow, and liquidity.
Literasi Wajib Pajak Tentang Tarif Efektif Rata-rata pada Pemungutan PPh Pasal 21 Rizky Putri Lisdiana; R. Muh. Syah Arief Atmaja Wijaya
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.444

Abstract

Income Tax 21 with an average effective rate scheme is the average tax rate actually paid by taxpayers after taking into account applicable deductions and deductions. This study aims to analyze taxpayer knowledge about Income Tax Article 21 with an average effective rate scheme. This type of research is a descriptive research with a qualitative approach. Data collection was carried out through interviews and observations. The results of this study show that the public's understanding of Income Tax 21 effective tariff scheme on average is low. This is caused by uneven dissemination of information or socialization from the government and tax officials.
Co-Authors Chandrawati Dasuba Rizky Putri Lisdiana Waluyo, Naufal