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Yanti
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Jalan H.S Ronggo Waluyo Sirnabaya, Puseurjaya, Kecamatan. Telukjambe Timur., Kabupaten Karawang, Jawa Barat 41361
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INDONESIA
Jurnal Buana Akuntansi
Published by Universitas Buana Perjuangan Karawang
ISSN : 25281119     EISSN : 25805452     DOI : https://doi.org/10.36805/akuntansi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Buana Akuntansi merupakan Jurnal yang mempublikasi artikel dengan fokus akuntansi keuangan, akuntansi manajemen, perpajakan dan audit
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 8 No 1 (2023): Jurnal Buana Akuntansi" : 7 Documents clear
Pengaruh Fee Audit, Rotasi Audit, Reputasi Auditor dan Spesialisasi Auditor terhadap Kualitas Audit Famelya Ayuni; Dian fitria handayani
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.2958

Abstract

This study aims to examine the effect of audit fees, audit rotation, auditor reputation and auditor specialization on audit quality in transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. The population in this study was 47 transportation sub-sector companies that listed on the Indonesian stock exchange from 2018 to 2021. Sampling uses purposive sampling, namely sampling by setting certain criteria. Based on the criteria that have been set so that a sample of data is obtained as many as 29 companies in the transportation sub-sector for an observation period of four years, a sample of 116 data is obtained. In this study, the data analysis used was descriptive statistical analysis and logistic regression analysis. The results of this study indicate that audit fees have a significant and positive effect on the audit quality of transportation sub-sector companies listed on the Indonesian stock exchange in 2018 to 2021. While audit rotation, auditor reputation and auditor specialization have no effect on audit quality of transportation sub-sector companies that are listed on the Indonesian stock exchange. listed on the Indonesian stock exchange from 2018 to 2021.
Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur Yudhi Prasetiyo Prasetiyo; Diky Paramitha; Etik Ipda Riyani; Faizul Mubarok
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3062

Abstract

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the field of forensic accounting and investigative auditing in detecting fraud or fraud. The results of the study found that forensic accounting and investigative auditing are collaborative and proven in fraud detection. An investigative audit seeks to detect and reveal fraud, while forensic accounting can be a valid means of evidence in legal and litigation processes that have reached the court and trial stages in the process of disclosing fraud.
Faktor-faktor yang Mempengaruhi Keterlambatan Penyerapan Anggaran Satuan Kerja Kementerian/Lembaga di Wilayah Pembayaran KPPN Jambi Weni Febriani; Netty Herawaty; Gandy Wahyu Maulana Zulma
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3340

Abstract

The purpose of this study was to analyze and determine the effect of budget planning, human resources, and procurement of goods/services on delays in budget absorption for work units Ministries/Institutions in the Jambi KPPN environment. This type of research is quantitative with a population of 244 SATKERS at KPPN Jambi. To take a sample of 89 samples used the purposive sampling technique. The research variables are three independent variables, namely budget planning, human resources, and procurement of goods/services, and one dependent variable is the delay in budget absorption. Using multiple linear regression analysis with SPSS 25, the hypothesis was tested to analyze the correlation of the variables. Based on the research results, budget planning affects the delay in budget absorption, human resources affect the delay in budget absorption, and the procurement of goods/services affects the delay in budget absorption.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas dan Likuiditas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Masa Covid-19 Yustin Tri Ayu Ruliyanti; Oktaviani Ari Wardhaningrum; Nur Hisamuddin
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3448

Abstract

The purpose of this research is to be able to analyze various factors that are thought to have an influence on the timeliness of submitting financial statements of companies listed on the Indonesia Stock Exchange during the Covid-19 period. The method used in this research is the quantitative method. Data analysis in this study was assisted using the SPSS 23 application. The sample used in this study was selected through purposive sampling technique using certain criteria. After conducting the sample selection process, 252 data were obtained from 83 companies in the non-primary consumer goods sector. The research data consists of the period 2019-2021. The data analysis technique used is descriptive statistics with logistic regression. The study results show that the size of the company affects the timing of submitting financial statements. Meanwhile, institutional ownership, profitability, and liquidity have no effect on the timeliness of submitting financial statements.
Model Sistem Pembelajaran dengan Pendekatan Case Method pada Mata Kuliah Akuntansi Keuangan Lanjutan Riski Hernando
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3569

Abstract

The purpose of this study was to find out in depth the application of the learning system with a project based learning model with a case method approach in Advanced Financial Accounting courses in the Accounting Study Program, Faculty of Economics and Business, University of Jambi. The population in this study were fifth semester students of the Accounting Study Program, Faculty of Economics and Business, University of Jambi, with the research sample being all fifth semester students taking advanced financial accounting courses taught by researchers in 2022. The research approach uses qualitative studies by observing and observing in-depth student study results with a project based learning learning model with a case method approach. The results showed that the use of the project based learning model with the case method approach was able to increase student creativity and innovation in understanding the complex Advanced Financial Accounting course
Implementasi Audit Lingkungan di Kawasan Pesisir Pantai ( Studi Kasus Pantai Di Makassar ) Tenriwaru Tenriwaru; Popy Alfisyhar
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.3654

Abstract

Environmental audits can be used to assess how auditing helps manage risks and reduce new obligations. Environmental audit is oriented to managing the environment, which is considered important and successful for the object being measured to improve environmental performance. This research was conducted to find out the efforts made by the government in protecting the environment, especially in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach because environmental audits play an important role in preventing waste pollution and environmental damage due to the low awareness of the local community and local tourists who come to visit the area. this. This study uses primary data obtained directly through direct interviews with the sub-district and coastal communities of Lae-Lae Island and Tanjung Bayang Beach. The data collection method used is qualitative by using a narrative analysis approach. Instruments that support this research are mobile phones, stationery, documentation related to this research locus. The results of this study indicate that environmental audits in the coastal areas of Lae-Lae Island and Tanjung Bayang Beach have never been carried out. In overcoming environmental problems, the government and the community are trying to protect their environment by carrying out community service activities every week and especially on Lae-Lae Island, a government program is being held, namely the procurement of a Tangkasaki boat.
Pengaruh Pendapatan Asli Daerah, Belanja Daerah dan Kompleksitas Pemerintahan Terhadap Transparansi Informasi Keuangan Daerah Via Website Sophi Dezalinda; Mayar Afriyenti
Jurnal Buana Akuntansi Vol 8 No 1 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i1.4757

Abstract

This study aims to provide empirical evidence of the effect of regional original income, regional spending and government complexity on the transparency of regional financial information via websites in Indonesia. This study examines the transparency of financial information on the websites of 84 provincial governments in Indonesia based on the availability and accessibility of this information. This study was tested using 2 methods, namely the regression method for availability and the multiple regression method for the accessibility of financial information on the provincial government website. According to the findings of this study, regional own-source revenues have a beneficial and sizeable impact on financial transparency. Meanwhile, regional spending and government complexity have no effect on the transparency of the regional financial data website. The findings of this study reinforce the agency theory, namely that high local revenue indicates the government's success in carrying out its duties and responsibilities to the community. This research can help the government by providing quantitative empirical evidence about the effect of local original income on the transparency of regional financial information through websites, thereby enabling the government to be more open with other financial information.

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