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Siti Nurlatifah
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI ATAS ZAKAT, INFAQ, DAN SHADAQAH BERDASARKAN PSAK 101 DAN 109 PADA LAZISMU BEKASI Ratna Widyatami; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.392

Abstract

The purpose of the research is to analyze the suitability of the application of zakat accounting based on SFAS 109 and SFAS 101 in the financial statements of LAZISMU Bekasi. Zakat and infaq/shadaqah funds managed by zakat management institutions need to be accounted for through financial reporting. Quality financial statements can reflect the quality of performance and accountability of the institutions.The results showed that the accounting treatment of zakat in LAZISMU Bekasi was still very simple, in the form of cash receipts and disbursements. LAZISMU Bekasi has not been able to make a complete and informative financial report. The incompatibility of the financial statements of LAZISMU Bekasi woth SFAS is due to lack of understanding and a lack of experts in financial position of the institutions.The financial statements of LAZISMU Bekasi are not yet in accordance with SFAS because they have not presented a Financial Position Report, a Fund Change Report, a Change in Asset Mangement Report, a Cash Flow Report, and Notes to Financial Statements. LAZISMU Bekasi should routinely take part in socialization and training to improve amil competency. So that it is expected that Amil LAZISMU Bekasi can implement financial statements in accordance with SFAS.
ANALISIS PERHITUNGAN ASET DAN LIABILITAS BERDASARKAN PENILAIAN STANDAR AKUNTANSI KEUANGAN DAN PRAKTEK AKUNTANSI ASURANSI PADA PT ASURANSI JIWA MEGA LIFE Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i1.418

Abstract

This research aims to (1) determine the amount of the difference between GAAP (Generally Accepted Accounting Principles) and SAP (Standar Accounting Practices) assessment and the amount of assets that are not allowed in the calculation of assets, (2) determine the amount of the difference between GAAP and SAP ratings in the calculation of liabilities PT Asuransi Jiwa Mega Life period in 2016 and (3) determine the value Risk Based Capital (RBC) associated with the achievement of the solvency ratio of PT Asuransi Jiwa Mega Life period in 2016. The research found that (1) the largest amount of funds needed to anticipate the risk of loss that may arise as a result of the deviation in the management of assets and liabilities is at Risk Liability Insurance (Schedule D) that is equal to 49.90% (Rp. 26,445.87 million) of the total number of RBC Rp. 52,996.63 million (2) the achievement of the solvency ratio achieved by the Life Insurance Company Megalife period of 2016 by 670%, meaning that if all customers to make a claim, the insurance company can meet all of its liabilities and still have a reserve of 570%.
ANALISIS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN KEPATUHAN WAJIB PAJAK BADAN DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK BEKASI BARAT Fadlun Nisa; Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.434

Abstract

During the last three years, namely in 2015 until 2017 the government revenue from the tax sector in West Bekasi KPP Pratama did not reach the target, the tax target that has been determined annually is not achieved, even though all efforts have been made to reach the target predetermined tax. But the obstacles encountered were also not small, including decreasing taxpayer compliance and the weakening of the economy in Indonesia. The level of implementation of the Self Assessment System and Compliance of Corporate Taxpayers at KPP Pratama Bekasi Barat can be said to be less effective and less compliant, this is because there are still many Corporate Taxpayers who are less concerned about taxes. It is shown from the number of effective corporate taxpayers which decreases annually, besides that there are still many corporate taxpayers who do not understand how to fill SPT properly, correctly, completely and do not know about the applicable tax rates, still there are also many corporate taxpayers who do not update about taxes so there are still many taxpayers who do not know about the deadline for payment, delivery, and tax reporting. All of this indicates that the corporate taxpayer's compliance in KPP Pratama Bekasi Barat declined. Of course this has an effect on tax revenue at KPP Pratama Bekasi Barat.
PENGARUH PENGALAMAN KERJA, GENDER DAN PENGETAHUAN MENDETEKSI FRAUD TERHADAP AUDIT JUDGMENT Siti Nurlatifah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.460

Abstract

According to the results of research that has been conducted in KAP East Jakarta are 1. Work experience, gender, and knowledge of detecting fraud have a positive effect on audit judgment because the auditor in conducting audit judgment is seen from experience that matches the criteria and must be professional. 2. The auditor's experience has a positive influence on audit judgment because an experienced auditor will be able to hone sensitivity in information, fraud and misstatement of financial statements, which are related to making Judgment, the experience an auditor has by making the auditor learn from past mistakes in order to be able make better judgment. 3. Based on research that has been done shows that gender has no effect on audit judgment. This means that if gender is increasingly dominated it will not affect the level of understanding of audit judgment. 4. Based on research saying that the knowledge of detecting fraud has a significant effect on audit judgment, which means that the greater the knowledge of an auditor in detecting fraud, then an auditor will make it easier for auditors to examine financial statements.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Valda Della Daniswari; Siti Nurlatifah; Mishelei Loen; Mulia Rahmah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Co-Authors Esti Damayanti Fadlun Nisa Jani Actora Siburian Mishelei Loen Mulia Rahmah Ratna Widyatami Valda Della Daniswari