Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal Of Business, Finance, and Economics (JBFE) Indonesian Journal of Multidisciplinary on Social and Technology
Wahjuny Djamaa
Sekolah Tinggi Ilmu Ekonomi GICI
Computer Science & IT Economics, Econometrics & Finance Engineering Social Sciences

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Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Strategi Pengembangan Penerapan Web Checking Dalam Meningkatkan Operasional Penerbangan di PT. Citilink Indonesia Rizal Bakti; Prista Helma Riyadi; Wahjuny Djamaa; Rio Eldianson; Rizkison Rizkison
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.11833

Abstract

This research aims to analyze internal and external environmental factors, determine the company's strategic position, and formulate alternative business development strategies that are suitable. The analysis methods used include SWOT analysis, IFE-EFE matrix, IE matrix, and QSPM (Quantitative Strategic Planning Matrix) to evaluate the strategic competitiveness of the company. The results show that internal factors such as a strong brand image and corporate parent support are the main strengths, while the low adoption of web check-ins is a weakness. External factors indicate opportunities through the improvement of digital services and threats from competitors as well as cybersecurity risks. The IFE score of 2.72 and EFE of 2.62 places Citilink in quadrant V of the IE matrix, namely the hold and maintain strategy. The main recommended strategy is to improve features and socialization of web check-ins with the highest QSPM score (3.24), accompanied by a strategy to strengthen the digital security system. The implementation of this strategy is expected to improve service efficiency, strengthen a competitive position, and support long-term business growth in the aviation digital market.
Co-Authors Annisa Annisa Heirunissa Heirunissa Prista Helma Riyadi Rio Eldianson Rizal Bakti Rizkison Rizkison  Rio Eldianson