Article Per Year (5 Year)
p-Index From 2020 - 2025
1.204
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Training and Community Service Adpertisi Journal of Economics, Bussiness and Management Issues
Zaimar, Fina Ruzika
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan

 1 
Analysis of Accounting Information Systems in Javanese Kluwak Sweet Soy Sauce MSME Adriansyah; Zaimar, Fina Ruzika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the application of the accounting information system cycle in the Kecap Manis Kluwak Jawa. The method used is a qualitative method with data collection techniques, namely interviews, observations and documentation. Through the results of the interview, it was identified that the owner of Kecap Manis Kluwak Jawa MSMEs still uses traditional methods in recording and reporting financial reports. This can result in errors in data and information management, as well as hinder business growth. This study underlines the importance of applying good accounting theories in MSME financial management, such as the double-entry system, which is the basis for business actors to record transactions accurately and transparently. Therefore, it is recommended to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a policy that must be followed by MSMEs. This policy aims to increase the transparency and accountability of financial statements, so that it can increase the trust of investors and creditors. Therefore, this study contributes to the understanding of how accounting information systems can be applied effectively in MSMEs in Kecap Manis Kluwak Jawa Keywords: Accounting Information System Cycle; SAK EMKM; MSMEs
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
Co-Authors Achmad Ridha Adriansyah Adriansyah Adriansyah Azis, Fajriani Hasisa Haruna Hidayatullah, Andi Muh Syukur Hidayatullah, Andi Muh. Syukur Lukman, Siti Diva Syarifah Mangga, Andi Rahmatullah Matakupan, Suryana Salomi Nisrina, Ulfah Laila Rais, Anisatun Humayrah Windarsari, Wiwin Riski Yusuf, Yulia Yunita