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All Journal Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Gagah Rayi Farius
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Insentif Pemerintah, Price Value dan Kesadaran Lingkungan Terhadap Minat Investasi pada Kendaraan Listrik Kiki Septia Ihwan; Nency Revalina; Gagah Rayi Farius; Azka Khaylila Kanz; Alya Carmelia Andhini
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 3 No. 3 (2025): Mei : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v3i3.1792

Abstract

Investment interest in electric vehicles (EVs) in Indonesia remains relatively low despite its great potential to support the transition to clean energy. This study aims to analyze the influence of government incentives, price value perception, and environmental awareness on investment interest in electric vehicles. This research uses a quantitative approach with a survey method involving 120 respondents in the Jabodetabek area. The data were analyzed using multiple linear regression with the help of SPSS. The results show that all three independent variables—government incentives, price value, and environmental awareness—have a significant effect on investment interest, both partially and simultaneously. Among these factors, environmental awareness has the most dominant influence. The instruments used were proven valid and reliable, and the regression analysis met all the classical statistical assumptions. These findings indicate that policy support, perception of long-term benefits, and environmental concern are important factors in increasing public interest in investing in clean energy-based vehicles. This study is expected to serve as a reference for the government and industry players in designing strategies to develop the electric vehicle market in Indonesia.
EVALUASI PRAKTIK AUDIT ATAS UTANG LANCAR PADA KAP XYZ BERDASARKAN STANDAR AUDIT Inayah Apriasti; Gagah Rayi Farius; Azmi Siti Fauziah; Anindya Radhwa Nurshafiyyah; Ridwan Zulpi Agha
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v1i6.203

Abstract

This study aims to evaluate the audit practices implemented by Public Accounting Firm (KAP) XYZ in the audit of current liabilities, with a focus on compliance with SA 500, SA 501, and SA 505. Current liabilities accounts have the potential for misstatement, either due to understatement or fictitious debt (overstatement). This study uses a qualitative methodology with interviews with KAP XYZ auditors as primary data to assess the stages of implementation, objectives, mechanisms, and compliance of procedures with audit standards. The results show that the audit practices of current liabilities have met most of the requirements of Auditing Standards. The vouching procedure uses a materiality-based sample (approximately 70%-80% of the total account value) and confirmations are carried out in a controlled manner using the positive confirmation method, which successfully increases the reliability of evidence related to the Existence assertion. The main conclusion is that KAP XYZ's audit practices have demonstrated compliance with SA 500 in practice. However, there is room for improvement in the aspects of the independence of confirmations and the identification of contingent liabilities.  Further research is recommended to conduct comparative studies involving several Public Accounting Firm of different scales to identify variations in audit procedure.
Co-Authors Alya Carmelia Andhini Anindya Radhwa Nurshafiyyah Azka Khaylila Kanz Azmi Siti Fauziah Inayah Apriasti Kiki Septia Ihwan Nency Revalina Ridwan Zulpi Agha