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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Teknologi dan Manajemen Industri Terapan Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Desyi Erawati
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering

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Pengaruh Efektivitas Penerapan Cost Dan Expense Terhadap Tingkat Revenue Pada Hotel Mercure Jakarta Sabang (2019-2022) Calpin Harris Miantua Marbun; Eka Budi Yulianti; Desyi Erawati
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2812

Abstract

This study aims to examine the effect of affectiviness the application of cost and expense emphasis on revenue levels at the Mercure Jakarta Sabang Hotel (2019-2022). The type of data used is qualitative data. The research method used is quantitative research. The data analysis technique used multiple regression analysis which was preceded by normality, multicollinearity, and heteroscedasticity tests. From the calculation results that partially there is a significant effect of cost on revenue. Expenses have a significant effect on revenue. The results simultaneously show that costs and expenses have a significant effect on revenue.
PENGARUH PROFESIONALISME AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Marsha Amelia Maulida; Sairun Simanullang; Desyi Erawati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 14 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v14i11.10878

Abstract

This research aims to examine the influence of Auditor Professionalism and Auditor Competence on audit quality at the Public Accounting Firm in South Jakarta, data obtained from each KAP in South Jakarta with 70 auditor respondents. The author uses a quantitative approach to answer these problems using primary data in the form of a questionnaire, based on the results of SPSS V.25 testing, the influence of professionalism and competence simultaneously affects audit quality at public accounting firms in South Jakarta. This is indicated by the value of the dependent variable Audit Quality is simultaneously influenced by the independent variables in this study, namely Auditor Professionalism and Auditor Competence. In this study, the results of data analysis obtained R Square (R2) of 0.817 or 81.7%, where Audit Quality at the Public Accounting Firm in South Jakarta is influenced by Professionalism and Competence, the rest is influenced by other variables not included in this study. Penelitian ini bertujuan untuk menguji pengaruh Profesionalisme Auditor dan Kompetensi Auditor terhadap kualitas audit pada Kantor Akuntan Publik di Jakarta Selatan, data yang diperoleh dari masing – masing KAP di Jakarta Selatan dengan 70 responden auditor. Penulis menggunakan pendekatan kuantitatif untuk menjawab permasalahan tersebut menggunakan data primer dalam bentuk kuesioner, Berdasarkan hasil pengujian SPSS V.25 Pengaruh Profesionalisme dan Kompetensi secara silmultan berpengaruh terhadap Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan. Hal ini ditunjukan dengan nilai variabel dependen Kualitas Audit secara simultan dipengaruhi oleh variabel independent dalam penelitian ini yaitu Profesionalisme Auditor dan Kompetensi Auditor. Pada penelitian ini, hasil analisis data diperoleh R Square (R2) sebesar 0,817 atau 81,7% yang dimana Kualitas Audit pada Kantor Akuntan Publik di Jakarta Selatan dipengaruhi oleh Profesionalisme dan Kompetensi, sisanya dipengaruhi oleh variabel lain yang tidak termasuk kedalam penelitian ini.
Pengaruh Penerapan Teknologi Informasi dan Kompetensi Auditor terhadap Kualitas Audit pada Kantor Akuntan Publik di Wilayah Jakarta Selatan Lodiyanti Abuk Nahak; Eka Budi Yulianti; Desyi Erawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2908

Abstract

This study aims to explore the impact of the application of information technology and auditor competence on audit quality in Public Accounting Firms in DKI Jakarta. The focus of the research variables includes auditor competence as a key factor that affects audit quality. Based on the results of the SPSS v.25 test, the Influence of Information Technology and Competence simultaneously affects the Quality of Auditors in Public Accounting Firms in South Jakarta. This is shown by the value of the audit quality dependent variable simultaneously influenced by the Information Technology variable in this study, namely Information Technology and Auditor Competence. In this study, the results of data analysis obtained an R Square (R2) of 0.63.6 which means that the Audit Quality at Pubik Accounting Firms in DKI Jakarta is influenced by Information Technology and Competence. The rest is influenced by other variables that are not included in this study.
The Urgency Of Transparency In State Officials' Spending To Reduce Corruption Rates In Indonesia Desyi Erawati; Raihan Hanasi; Rizal Bakti; Muhammad Aiman; Apriani Riyanti
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1447

Abstract

Corruption remains a structural and endemic challenge that hampers economic development, undermines democratic institutions, and erodes public trust in Indonesia. Despite various legal and institutional reforms, the level of corruption, as measured by indices such as Transparency International's Corruption Perceptions Index (CPI), has not shown significant, sustained improvement. This study argues that one critical gap in the public accountability system is the lack of adequate, specific transparency in reporting the operational and discretionary expenditures of state officials, particularly at the executive and legislative levels. The purpose of this study is to analyze the theoretical and empirical urgency of implementing a comprehensive transparency regime for official expenditures (e.g., official travel, representation costs, and the use of tactical/operational funds) to prevent and detect corrupt practices early. Drawing on the Theory of Public Accountability and international experience (e.g., Freedom of Information Acts), this study uses a normative-empirical approach to identify a negative correlation between expenditure data disclosure and corruption incidents. The central hypothesis is that spending transparency creates a deterrent effect through heightened public scrutiny, thereby significantly reducing opportunities for misappropriation and strengthening officials' ethical commitment. This finding is crucial for formulating evidence-based anti-corruption policies in Indonesia, particularly regarding revisions to the Public Information Disclosure Law (KIP) and regulations on State Officials' Wealth Reports (LHKPN).
Pengaruh Tekanan Anggaran Waktu Dan Pemahaman Standar Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Jakarta Selatan Oliv Sevtia Wardani; Eko Cahyo Mayndarto; Desyi Erawati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7499

Abstract

Auditing holds significant importance within both business and finance, aiming to deliver an impartial assessment regarding the accuracy of an organization's financial reports. As the call for greater transparency and responsibility increases, the function of auditors becomes essential. A key element that impacts the quality of audits is the auditor's judgment, specifically their capability to make suitable and unbiased choices throughout the auditing process. During audits, auditors frequently encounter a variety of obstacles that can influence their judgment. One major obstacle is the pressure of time constraints. Similarly important is the comprehension of auditing standards. Auditors who deeply understand these standards are more inclined to correctly and suitably implement auditing principles. This study was undertaken to explore how time budget pressure and comprehension of auditing standards affect audit judgment at a public accounting firm in South Jakarta. It is classified as quantitative research. The study sample comprised 70 individuals chosen through purposive sampling. Data were analyzed using multiple regression techniques, with hypothesis testing performed via F-tests and t-tests. The findings from the F-test indicate that the research variables are appropriate for the model (Sig. = 0. 000). Results from t-tests confirm that both time budget pressure and understanding of audit standards have a significant impact on audit judgment at the South Jakarta Public Accounting Firm (Sig. = 0. 000). The overall combined effect of time budget pressure and understanding auditing standards on audit judgment measures at 62. 2%.
Co-Authors Calpin Harris Miantua Marbun Eka Budi Yulianti Eko Cahyo Mayndarto Lodiyanti Abuk Nahak Marsha Amelia Maulida Muhammad Aiman Oliv Sevtia Wardani Raihan Hanasi Riyanti, Apriani Rizal Bakti Sairun Simanullang