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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) KINERJA : Jurnal Ekonomi dan Bisnis
Al-ghifari, Luqman Ali
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PERUBAHAN PRAKTIK DAN PENGAWASAN AUDIT DI ERA MODERN PASCA-ENRON Al-ghifari, Luqman Ali; Sumartini, Tina
Kinerja Vol 7 No 02 (2024): Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i02.4409

Abstract

Penelitian ini menganalisis perubahan dalam praktik dan pengawasan audit sejak skandal Enron tahun 2001, penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan analisis interpretasi dan melihat bagaimana kasus Enron berdampak pada reformasi sistem audit, termasuk undang-undang Sarbanes-Oxley dan PCAOB. Hasil penelitian menunjukkan bahwa standar pelaporan keuangan telah berubah secara signifikan, auditor telah memperoleh lebih banyak kebebasan, dan otoritas yang lebih besar untuk mengawasi dan melaporkan Selain itu, penelitian ini menemukan bahwa teknologi, khususnya AI, sangat penting untuk memodernisasi praktik audit dan mencegah kecurangan. Meskipun aturan dan praktik audit telah berkembang secara signifikan, evaluasi dan pembaruan terus-menerus diperlukan untuk mengatasi masalah fraud di masa depan.
ANALISIS PROSEDUR PENGELOLAAN PENGADAAN BARANG (METODE PEMBAYARAN UP) DAN KEWAJIBAN PERPAJAKANNYA DI PENGADILAN TINGGI BANDUNG Al-ghifari, Luqman Ali; Gunardi, Gunardi; Kesumah, Priatna
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.204

Abstract

This study examines the Analysis of goods procurement procedures and the collection mechanism of Tax Obligations at Pengadilan Tinggi Bandung. Using a descriptive qualitative approach through interviews, observations, and document analysis, the research reveals that the institution has implemented a procurement system divided into two payment methods: Uang Persediaan (UP) for transactions below Rp10 million and SPM-LS for higher-value transactions. The procurement process demonstrates good governance in terms of planning, execution, and financial accountability. However, discrepancies were found in the reporting of PPh 22 periodic tax returns through the DJP Online system, attributed to human resource limitations, heavy workload of treasury staff, and technical issues with computer equipment. Regarding supervision, the role of the Tax Office was deemed suboptimal in monitoring compliance. The study recommends improvements to the electronic reporting system, human resource capacity building through training, and strengthening both internal and external monitoring mechanisms to ensure tax compliance.
Co-Authors Gunardi Gunardi kesumah, priatna Sumartini, Tina