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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Rara Ivanka
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Influence of Accounting Liquidity on Business Combinations PT Indosat Tbk Rani Fitria; Rara Ivanka; Della Chastika; Putri Melani; Wiwik Apriani; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.269

Abstract

The purpose of this study is to compare the financial liquidity performance of PT. Indosat Tbk before and after the business combination in 2020-2023 with Hutchison 3 Indonesia. This study combines a quantitative descriptive research approach with secondary data from the Indonesia Stock Exchange. Based on the results of the analysis, it shows that there are differences in liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio between the period before the business combination in 2020-2021 and the year after the business combination. 2022-2023 which shows an increase and also a decrease where in 2020 the current ratio value was 42.35 then in 2021 it decreased to 40.13% and increased after the combination was carried out in 2022 by 52.08% but decreased again in 2023 by 45.35%. This shows that the company is still facing liquidity constraints, especially in its ability to cover all of its short-term obligations.
Literature Review : The Effect of Forensic Audit, Investigative Audit, Judgment Professionalism, Independence and Internal Control on Fraud Disclosure Della Chastika; Rara Ivanka; M. Fadlan Irfan Damanik; Handriyani Dwilita
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.448

Abstract

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.
Break Even Point Analysis of Flower Bucket Business Hellokadoku Payabakung Village, Deli Serdang Regency Della Chastika; Rara Ivanka; Hasbiyana Haudi Nasution; Dwi Saraswati
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.459

Abstract

The purpose of establishing a business is to gain profit or profit that can be used for survival. Likewise with the Flower Bucket Business "Hellokadoku" Payabakung Village, Deli Serdang Regency . This study aims to determine the value or point of Break Even Point in this business. This analysis is one of the tools used by the company's management to be able to do this to help in knowing how much a certain level of sales is, so that the company does not make a profit and also does not experience a loss (break even). The type of research used in this study is descriptive research with quantitative. With this approach, the data source used is secondary data. Based on the results of the analysis, it can be seen that the BEP value of the Flower Bucket Business "Hellokadoku" in units of 24 pcs and if expressed in rupiah is Rp. 3,529,411.
Pengaruh Kompetensi, Independensi, Profesionalisme dan Akuntabilitas Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Medan Rara Ivanka; Miftha Rizkina; Meigia Nidya Sari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2641

Abstract

This study investigates how competence, independence, professionalism, and accountability impact audit quality in Medan City Public Accounting Firm (KAP). This study involved 39 auditors working for Medan City KAP. The sample was selected through purposive sampling method. The data collection method used a questionnaire that was distributed directly to respondents. Multiple linear regression analysis was used. The results of the study indicate that the competence variable partially has a negative and significant effect on audit quality. The independence variable also has a negative and significant effect on audit quality. Meanwhile, the professionalism variable has a positive and significant effect on audit quality. Likewise, the accountability variable, which also has a positive and significant effect on audit quality. Simultaneously, the competence, independence, professionalism, and accountability of auditors have a significant effect on audit quality.
Co-Authors Della Chastika Dwi Saraswati Handriyani Dwilita Hasbiyana Haudi Nasution M. Fadlan Irfan Damanik Meigia Nidya Sari Miftha Rizkina Putri Melani Rani Fitria Wiwik Apriani