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All Journal An-Nisbah: Jurnal Ekonomi Syariah Measurement : Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Kompetif Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Profita : Akuntansi dan Manajemen Basic and Applied Accounting Research Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin Economic, Accounting Scientific Journal (CASH) Summa : Journal of Accounting and Tax
Satria, Hendy
Prodi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS

 1 
ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.634 KB) | DOI: 10.56107/penanomics.v1i1.1

Abstract

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA Charly Marlinda; Hendy Satria; Ranti Utami; Sri Kurnia; Masyitah As Sahara
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.315 KB) | DOI: 10.56107/penanomics.v1i1.3

Abstract

The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
Co-Authors Afriyadi, Afriyadi Alfi Hendri Alodia Daliman, Elvia Anggit V. Putri Ardy Sulistyo Putra As Sahara, Masyitah Aulia Dewi Gizta Bambang Sambodo Chandra, Rezario Febrianta Charly Marlinda Chartady, Rachmad Dewi, Lyidya Safrina Diana Try Cahyani Nala Dini Sulastri Elvina Elvina Erick Ivan Gian Fardo Ramatulloh Fatahuddin, Fatahuddin FAUZI fauzi Fauzi Fauzi Firman Sah Hadi Kusuma Hasan Albana Hasnarika, Hasnarika Haziq Adlan Hendri, Alfi I Putu Ajie Windu Kertayoga Indriaty, Novica Irani Dewi Jacky Jacky Juhli Edi S Kevin Kevin Klaudia Klaudia Kurnia, Sri Luh Sri Kasih M. Isa Alamsyahbana M. Isa Alamsyahbana Marina Lidya Marina Lidya Marlinda, Charly Maryati Maryati Masyitah As Sahara Masyitah As Sahara Monalisa, Dewi Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Mulia Pardede, Ranat Muqtafin, Muqtafin Mustari Ramadoni Nasution, Finalesvita Br Novi Chandra Saputra Novrina, Putri Dwi Nurililah, Zulfadhia Nurul Fazira, Ajeng Okvita Adhayani Parapaga, Florentina Blandina Pardede, Ranat Mulia Pramesty, Serly Putri Dwi Putri Dwi Novrina Raja Della Putri Shinta Raja Hardiansyah Ranat Mulia Pardede Ranti Utami Rezario Febrianta Riska Erviolita Roynaldy Setiady D.S Sahara, ⁠Masyitah As Sambodo, Bambang Senddy Febrianto Septia Anggraini, Eka Setiawan, Eric Sitepu, Andres Putranta Sofiyah Wardanyi Sri Kurnia Sugiyanto Ikhsan Suranta, Juhli Edi Syahputra, Daniel Ramando Taher, Indra Bastian Tommy Munaf Tri Julita Putri Tuzzohra, Fatimah Vanisa Meifari Yanto, Meidi Yeni Fitriani Zydyan Zahara Marsya