Wardani, Aulia Kusuma
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Analisis Prosedur Audit Utang Pada PT ABC oleh Kantor Akuntan Publik Namira Nuryanto, Nuryanto; Pratiwi, Christa Dian; Bida, Yance; Wardani, Aulia Kusuma; Kurniasari, Isnaini Hijriyah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18943

Abstract

This article aims to analyze the debt audit procedures at PT ABC by public accounting firm Namira where this study discusses the procedures and preparation of third party debt audit work papers at PT ABC by KAP Namira. A company will need the help of a third party, namely an auditor to determine the effectiveness of internal controls and the fairness of the financial statements to be examined. With the help of auditors, evidence on the preparation of the company's financial statements can be examined and evaluated in order to improve the ability to manage funding sources for the sustainability of the company's activities and increase the confidence of users of the financial statements produced by the company. In this case the auditor must examine all the components of the company's financial statements, one of which is on the balance sheet there is an account that must be checked by the auditor, namely debt. The debt arises because the company cooperates with third parties to carry out production activities and borrow funds for the sustainability of the company. Debt itself is a liability component that greatly affects every transaction that occurs, because trade payables are company obligations that must be paid and there are nominal misstatements that are very material for the sustainability of a company. To prevent this from the debt balance, it is necessary to conduct an audit as well as an examination. Based on the final project that the author has compiled, it comes from the internship activities that have been carried out and knows the debt audit procedures implemented by KAP NAMIRA including evaluating internal control evaluations, making top schedules and supporting schedules to sending debt confirmations and also doing vouching.
Qualitative Analysis of The Relationship of Mcgregor and Maslow's Theory of Motivation with Employee Productivity in Harfiah Laundry Madiistryanto, Harries; Wardani, Aulia Kusuma; Anshori, Anshori
Return : Study of Management, Economic and Bussines Vol. 2 No. 12 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i12.191

Abstract

This research aims to analyze the qualitative relationship between McGregor and Maslow's motivation theories and employee productivity at Laundry Harfiah, a service company in the field of electronic equipment production. In background, research highlights the importance of motivation in increasing employee productivity and company success. McGregor's motivation theory (theories X and Y) and Maslow's hierarchy of needs theory are the focus for understanding and implementing in human resource management. The research was conducted using a qualitative approach and case study method, with research participants in the form of five Harfiah Laundry employees who had worked for at least one year. Data was collected through in-depth interviews, direct observation, and document analysis related to the application of motivation theory in companies. The research results show that Literal Laundry has successfully implemented McGregor and Maslow's motivation theories in human resource management. McGregor's theory is realized through policies that give employees the freedom to determine work schedules and participate in decision making. Meanwhile, Maslow's theory is applied through adequate salaries and benefits as well as training programs to meet the needs and self-actualization of employees. The positive relationship between the application of motivation theory and employee productivity is clearly visible, where motivated employees work better. Factors such as organizational culture, leadership, and employee involvement in decision making also influence the implementation of employee motivation and productivity. The conclusion of this research is that the application of McGregor and Maslow's motivation theory at Harfiah Laundry has a positive impact on employee productivity. Recommendations for companies include strengthening an organizational culture that supports employee motivation, increasing employee engagement, providing recognition for hard work, and continuing research for further understanding. Future research can use a quantitative approach and involve more companies and other variables to deepen understanding of the relationship between employee motivation and productivity.