Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi AKTIVA
Puspitasari, Alifia Putri
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
SAMPLING AUDIT DENGAN METODE MONETARY UNIT SAMPLING (MUS) ATAS AKUN BEBAN USAHA PT X OLEH KAP ABC Puspitasari, Alifia Putri; Sunani, Avi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8623

Abstract

This study analyzes the application of the Monetary unit sampling (MUS) method in the audit of the operating expense account at PT X conducted by KAP ABC. The research objective is to determine the effectiveness of MUS in determining a representative and material sample. Qualitative research methodology using data collection techniques with interviews, observations, and documentation. This research was conducted by calculating the materiality level and sampling interval based on PT X's financial data as of December 31, 2023. Researchers used 11 operating expense accounts that were selected for testing, there were 4 accounts that met the criteria that could be sampled based on random start and interval sampling calculations. The results showed that MUS can assist auditors in selecting samples that include significant items, thereby increasing the efficiency and effectiveness of the audit process. This study also emphasizes the importance of auditor independence in determining appropriate audit procedures to ensure the quality of audit results in accordance with professional standards. The implication of this research is intended for auditors to use the MUS method in business expense audits to obtain more precise and reliable results.
PENGARUH GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE: THE EFFECT GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE Puspitasari, Alifia Putri; Widoretno, Astrini Aning
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.335-350

Abstract

This study aims to analyze the factors that influence the sustainable performance of basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This research method is descriptive quantitative.  The sample selection technique used purposive sampling technique so that a sample of 34 companies was obtained with a unit of analysis of 102 companies. The data analysis method uses path analysis. The results showed that green investment has no significant effect on financial performance or sustainability performance, because most companies make green investments only to fulfill regulations, not as a main business strategy. In contrast, CSR investment is proven to have a positive effect on financial performance and sustainability performance, because CSR can improve corporate reputation, stakeholder loyalty, and direct social and environmental impacts. Financial performance has no significant effect on sustainability performance and does not mediate the relationship between green investment and CSR investment with sustainability performance, indicating that sustainability requires a commitment that goes beyond economic aspects. The contribution of this research enriches the literature on sustainability in developing countries and provides input for the formulation of policies that support the effectiveness of CSR and green investment.
Co-Authors Sunani, Avi Widoretno, Astrini Aning