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All Journal Journal Of Business, Finance, and Economics (JBFE) Riset Ilmu Manajemen Bisnis dan Akuntansi
Rio Eldianson
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Sistem Pengendalian Internal dalam Upaya Meningkatkan Daya Saing pada Toko Sembako Rizkison Rizkison; Robiatul Adawiyah; Rio Eldianson
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1604

Abstract

The development of the globalization era economy in Indonesia today has encouraged very tight competition in the business world. Challenges in business competition do not only come from within the country but have also been visited by competitors from abroad with products that have high competitive quality. If the company does not have a good internal control system, the company will automatically be eliminated, so that it will also have an impact on social economic growth. The purpose of this study is to determine and analyze the Internal Control System in an Effort to Increase Competitiveness at the Tegalsawah Village Grocery Store, East Karawang District. The type of research used is qualitative, with methods in the form of Interviews, Observations and documentation. The data analysis model used is the descriptive analysis method, which is an analysis technique by collecting, classifying, managing, describing data that is relevant to the problem being studied so as to make conclusions. The results of this study indicate that, in the efforts that can be made by grocery store business owners to manage their business optimally, one of them is implementing controlled internal control. The basis for this grocery store owner is to create balance and suitability to achieve effectiveness and efficiency in order to achieve profit.
Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
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.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Co-Authors Annisa Annisa Heirunissa Heirunissa Rizal Bakti Rizkison, Rizkison Robiatul Adawiyah Wahjuny Djamaa