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Program Studi Magister Akuntansi Pascasarjana Universitas Sultan Ageng Tirtayasa Jalan Raya Jakarta Km 4, Panancangan, Cipocok Jaya, Kota Serang, Banten 42124
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JURNAL RISET AKUNTANSI TIRTAYASA
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 25487078     EISSN : 26564726     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of research on Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 132 Documents
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Pengaruh Pengendalian Internal, Good Governance, dan Ketaatan Standar Akuntansi Terhadap Kecenderungan Fraud Anabela Triyana
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.35751

Abstract

Fraud remains a serious problem in government, including in regional government work units that manage the state budget. This study aims to determine the effect of internal control, good governance, and compliance with accounting standards on the likelihood of fraud. This study uses a quantitative method with a descriptive approach. The study population was work units under the jurisdiction of the Kantor Pelayanan Perbendaharaan Negara (KPPN) in Bandung City. The sampling technique used was purposive sampling. The results show that, partially, internal control and good governance do not affect the likelihood of fraud. Conversely, compliance with accounting standards does affect the likelihood of fraud. However, simultaneously, all three variables have a significant effect on the likelihood of fraud.
AUDIT MANAJEMEN ATAS FUNGSI AKUNTANSI PADA PT. PARADOR PROPERTY MANAGEMENT Dirvi Surya Abbas; Ananta Pasya Octaviani; Zachrasari Laksono; Galuh Putri Maharani; Diva Septy Annisa; Marisa Harahap; Anindya Ramadhani; Rima Dwi Amanda; Pingkan Pramudita Putri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 1 (2025): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i1.39039

Abstract

This study examines the implementation of management audit on the accounting function at PT Parador Property Management. Large companies require effective management to ensure operational continuity and sustainability. Accounting plays a strategic role by providing accurate and relevant information to support decision-making. However, despite established standards, accounting functions may not always operate efficiently and effectively, necessitating management audit. This research aims to identify strengths and weaknesses in PT Parador Property Management’s accounting system and provide recommendations for improvement. Data were collected through a case study using field research (interviews and questionnaires), library research (documents and literature), and online research (journals and reports). Findings indicate that the company has a clear organizational structure with well-defined job descriptions, detailed operational procedures, regular verification of assets and liabilities, accurate cash transaction recording, and timely financial reporting. Employee training enhances performance, yet the absence of periodic rotation in the finance department poses risks such as limited skill development, decreased motivation, and potential fraud. The study highlights the importance of management audit as a control instrument to optimize accounting functions and support sustainable business operations, providing insights for companies and researchers in the property sector

Page 14 of 14 | Total Record : 132

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