Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Neneng Weti Isnawaty
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
IMPLEMENTASI PRINSIP KODE ETIK PROFESI AUDITOR Marissa Julia Zahra; Boedja Swara; Hanny Maharani; Neneng Weti Isnawaty
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i1.793

Abstract

Penelitian ini bertujuan untuk menyelidiki konsep dan implementasi Kode Etik Profesi Auditor di berbagai sektor di Indonesia. Dengan melakukan analisis literatur, penelitian ini merinci definisi, tujuan, prinsip, dan fungsi dari Kode Etik Profesi Auditor. Fokus utama penelitian ini adalah mengevaluasi cara penerapan kode etik profesi auditor dilakukan. Hasil penelitian menunjukkan bahwa implementasi kode etik profesi memiliki peran krusial dalam membimbing perilaku dan keputusan para profesional. Melalui telaah literatur, penelitian ini memberikan gambaran tentang praktik implementasi Kode Etik Profesi Auditor di Indonesia. Harapannya, temuan penelitian ini dapat memberikan sumbangan pada pemahaman lebih lanjut mengenai peran Kode Etik Profesi dalam prinsipnya, serta menjadi panduan bagi para profesional dalam menjalankan tugas dan tanggung jawab mereka dengan mematuhi nilai-nilai etika yang berlaku.
Analisis Pengendalian Piutang di PT Kereta Api Indonesia (Persero) Apriliani Sri Lestari; Neneng Weti Isnawaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7017

Abstract

This study aims to analyze receivables control at PT Kereta Api Indonesia (Persero) using the COSO (2013) framework, which includes five main components: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The research method used is descriptive qualitative, with data collection techniques in the form of interviews, observations, and documentation. The object of this research is the Collection Section of PT Kereta Api Indonesia (Persero), which is responsible for managing the company's accounts receivable. The results showed that in the Control Environment, the company has demonstrated a commitment to integrity through anti-bribery policies, AKHLAK culture, and the application of technology-based systems. Risk Assessment is carried out by utilizing the SMARTKA application to monitor risks in real-time, supported by inherent risk analysis and periodic evaluations, so that potential losses due to bad debts can be minimized. In Control Activities, the company uses technology such as virtual accounts and is developing new applications to improve efficiency and mitigate risks, such as the risk of fraud and bad debts. In Information and Communication, the company ensures relevant information is collected through SOPs, the use of SAP applications, and effective internal and external communication through correspondence, mediation, and digital platforms such as WhatsApp. The Monitoring component is implemented through periodic evaluations involving internal audits by SPI, preparation of Audit Results Reports (LHA), and coordination meetings with management to follow up on findings. In conclusion, the five components of internal control according to COSO (2013) have been implemented and function well at PT Kereta Api Indonesia (Persero).
Co-Authors Apriliani Sri Lestari Boedja Swara Hanny Maharani Marissa Julia Zahra