Article Per Year (5 Year)
p-Index From 2021 - 2026
2.203
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) The Accounting Journal of Binaniaga Inovator : Jurnal Manajemen JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi Kesatuan Jurnal Indonesia Sosial Sains The Es Accounting and Finance West Science Accounting and Finance
Agung Fajar Ilmiyono
Universitas Pakuan
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
The Effect of Independence and Professional Ethics on Auditor Performance at the Bogor Regency Inspectorate Ilmiyono, Agung Fajar; Octavianty, Ellyn; Sunarta, Ketut; Pramashella, Nabilla Azzahra; Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4238

Abstract

Auditor performance reflects the outcomes of responsibilities such as examining financial statements, assessing compliance, and delivering objective evaluations. Strengthening auditor independence and adherence to professional ethics plays a vital role in sustaining credibility and ensuring accountability in audit outcomes. This study aims to analyse how independence and professional ethics influence internal auditor performance within the Bogor Regency Inspectorate. A verificative approach with an explanatory survey method was applied. The data were obtained from 36 respondents using questionnaires and analysed with SPSS version 29. Descriptive statistics, multiple linear regression, traditional assumption evaluation, and hypothesis testing using the t-test, F-test, and coefficient of determination were among the analytical methods used. The findings suggest that professional ethics and independence have no statistically significant partial effects on internal auditor performance. In a combined test, independence and professional ethics show a considerable positive impact, highlighting their joint contribution in enhancing the quality of internal supervision. These findings emphasise the need for internal auditors to consistently apply independence and professional ethics to improve objectivity, accountability, and the reliability of audit reports. Future research is advised to incorporate other variables such as competence, leadership, and organizational culture to provide broader insights into auditor performance.
Target Costing in an Effort to Increase Profits Taroji, Bunyamin Achmad; Ilmiyono, Agung Fajar; Octavianty , Ellyn
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.2065

Abstract

Target Costing is a strategic approach in cost management that begins with determining the selling price of a product based on market conditions and consumer preferences, then setting the expected profit, and from there determining the maximum cost allowed to produce the product. This is very good for companies to implement so that companies can manage costs well and achieve company profits. The purpose of this study is to analyze the effectiveness of implementing target costing in an effort to increase company profits. The method used is descriptive qualitative. The results of the study show that the calculation of target costing at Mazdar Collection can increase company profits by 27%, including 39% from jacket sales and 26% from sales of almamater uniforms. So Mazdar Collection should implement the target costing method in order to achieve the expected profit.
Co-Authors Abdul Kohar Adinugraha, Muhammad Rafli Agustina, Rima Auliyamartha Aldillah, Zhafira Huriya Andini Nurwulandari Andriani , Davina Dwi Annisa Tiaranti Armadi, Dion Achmad Daniela, Annisaa Fitriyana Ellyn Octavianty Hendro Sasongko Heni Nelawati Heni Pujiastuti Hurriyaturrohman Hurriyaturrohman Hutasoit, Mei Indah Setiarini Erganda Indrayono , Yohanes Indrayono, Yohanes Jalaludin Al Mahali Joko Supriyanto Malik, Adinda Nilda Tartilla, Nilda Nur Alvi, Putri Alian Nurmala Ahmar Octavianty , Ellyn Pramashella, Nabilla Azzahra Qania Tsany Putri Nurul Ulfah Retno Martanti Endah Lestari Rochman Marota Salsabila, Sharah Slamet, Budiman Suhendra Sunarta, Ketut Suratno Suratno Taroji, Bunyamin Achmad Tri Widyastuti Veithzal Rivai Zainal