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All Journal Akuntansi'45 Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Daniswara Nursyahbani
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Economics, Econometrics & Finance

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Proses Perencanaan Dan Penganggaran Keuangan Desa: (Studi di Kelurahan Banjaroyo Kabupaten Kulon Progo) Daniswara Nursyahbani; Vara Tiska Luthfia DPS; Herlina Manurung
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1835

Abstract

This study used qualitative descriptive research with the aim of describing the conditions of village financial planning and budgeting methods in Banjaroyo Village, Kalibawang District, Kulon Progo Regency. Those who provided information in this study were the village head, the Kalibawang sub-district empowerment village community, and representatives from the local community. The accumulated data used went through a process of observation, in-depth interviews and documentation. The results of this study prove that village planning and village financial budgeting have been proven by ongoing regulations. In terms of timeliness, there was a delay in determining the regional government work plan and village revenue and expenditure budget due to delays in the lack of quality human resources and the problem of delays in regulations from the district being conveyed to the village head.
Analisis Pengaruh Independensi Dan Kompetensi Auditor Internal Terhadap Kualitas Audit : Literature Review Mardiana Sartika Dewi; Daniswara Nursyahbani; Ana Naimatul Janah; Chalida Nur Rahmadiyani; Herlina Manarung
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1635

Abstract

In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.
Co-Authors Ana Naimatul Janah Chalida Nur Rahmadiyani Herlina Manarung Herlina Manurung Mardiana Sartika Dewi Vara Tiska Luthfia DPS