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Muhammad Istan
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muhammadistan@iaincurup.ac.id
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disclosure@iaincurup.ac.id
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Umea' Jurnal IAIN Curup Jl. Dr. Ak. Gani, No. 1, Dusun Curup, Curup Utara, Rejang Lebong, Bengkulu Indonesia
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Kab. rejang lebong,
Bengkulu
INDONESIA
Disclosure: Journal of Accounting and Finance
Published by Institut Agama Islam Negeri Curup
ISSN : 27970531     EISSN : 28077423     DOI : http://dx.doi.org/10.29240/disclosure
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Disclosure provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession.Disclosure accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Disclosure accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2023)" : 6 Documents clear
Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS Arianto, Levana Andaiaanti; Suryani, Pesi; Kuswanti, Eko
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8360

Abstract

The role of A good internal audit in a company can increase control over the possibility of fraud and increase company value, therefore internal audit must have the competence and professionalism to carry out its duties and functions properly. This study aims to determine the role of internal audit in preventing fraud at a construction company in Surabaya. This study used a qualitative research method with a descriptive approach with semi-structured interviews. In this study, the authors used data sources obtained from primary and secondary data. Primary data is in the form of data obtained directly through interviews which are then processed by the author while secondary data is data from various existing sources. The general problem that usually occurs within the company is that there are still cases of fraud that can threaten business continuity. Fraud can be committed by external parties or internal parties only for the sake of profit. When an internal audit can carry out its role properly, the possibility of fraud can be prevented. The results of this study indicate that there is still a problem of fraud, namely the weak role of internal audit in the company, causing losses.
Menelaah Penilaian Kinerja Keuangan Pemerintah Daerah Melalui Laporan Realisasi Anggaran: Studi Pada Pemerintah Daerah Kota Bogor Tahun 2019-2021 Hidayati, Nor; Gaol, Lasando Lumban; Suryani, Pesi
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8361

Abstract

The purpose of this study was to determine the financial performance of the Bogor City Government through analysis of the 2019-2021 budget realization report. The method applied is a descriptive quantitative approach using the level of efficiency and effectiveness as its evaluation parameters. The results of the analysis of the Bogor City Government Realization Report revealed that financial performance in the 2019-2021 range showed variations, with the average expenditure budget efficiency level reaching 89.97%. With these criteria, it can be concluded that the government has been able to manage the expenditure budget with an adequate level of efficiency, showing good ability in this regard. The level of effectiveness of the Bogor City Original Revenue (PAD) during the 2019-2021 period reached an average of 113.20%, which can be categorized as very effective. Although there was a decrease in 2020, the figure was still in the highly effective category with a percentage exceeding 100%. This indicates that the Bogor City Regional Government has been very successful in achieving the Regional Original Revenue revenue target.
Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14 Fitri, Sri Adella; Putri, Fransisca Aulia; Angrariani, Aprisa; Chantika, Bunga; Aulia, Fauziah
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.7152

Abstract

The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it cannot be used for decision making. The issuance of Government Regulation no. 71 of 2010 concerning Government Accounting Standards replacing Government Regulation no. 24 of 2005 where this new regulation requires central and regional governments to use accrual-based accounting. Based on this Government Regulation, central and regional governments must use fully accrual-based accounting and not use cash-based accounting that leads to accruals. The aim of this research is to identify how accounting is treated for software at the One-Stop Integrated Services and Manpower Investment Service (PM PTSP and NAKER) based on SAP No. 14 regarding intangible assets. The research method is to use a qualitative method using a descriptive approach by collecting data in the form of observations, interviews and documentation. The results of the research prove that the accounting treatment of software in the Department of Investment, One-Stop Integrated Services and Labor located in Tanah Datar Regency where there is one software, namely SIPINTAR (Taland Datar Licensing Information System), for this SIPINTAR can be identified as an asset. In the form of the service and the acquisition costs for the SIPINTAR software, it meets the provisions of Government Accounting Standards.
Meningkatkan Kinerja Karyawan: (Studi Mengenai Partisipasi Kerja dan Motivasi Kerja Pada Karyawan Koperasi Kota Bengkulu) Hariyadi, Rizky
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8418

Abstract

The background to this research focuses on the importance of employee performance in facing the challenges of globalization and increasingly fierce business competition. Superior employee performance has a positive impact on achieving company goals, innovation and organizational competitiveness. The two main factors that play a role in improving employee performance are work participation, which involves employees in making decisions and contributing ideas, and work motivation, which encourages employees to achieve goals and give their best effort in Bengkulu City cooperatives. The aim of this study is to examine whether work participation and work motivation influence employee performance either partially or simultaneously. This research is associative research with a quantitative approach. This sampling technique uses non-probability sampling. The sample for this research was 48 members of Koperasi Kartika Kota Bengkulu. While the data analysis technique ini this research used multiple regression analysis. The results of this research are that work participation has a positive but not significant effect on employee performance, while work motivation has a significant positive effect on employee performance. Meanwhile, work participation and work motivation simultaneously have a positive but not significant effect.
Pemahaman Investor Terhadap Shariah Online Trading System (SOTS) Salsabila, Salsabila; Fithriady, Fithriady; Desiana, Rina
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8190

Abstract

Investing is one of the most prominent activities in Islam. But before investing, every potential investor should have a sufficient understanding of the world of investment. This research was carried out to know the level of understanding of students of Shariah Online Trading System (SOTS) as well as to learn the steps taken by the Shariah Investment Gallery in giving the right understanding to investors. The method used is the mixed method (Quantitative - Qualitative). The results of research using quantitative methods showed that the level of understanding of investment students investors related to the mechanism of stock trading using SOTS belonged to the low category of 54.5%. Further reinforced by the results of the qualitative data analysis that also obtained that investor understanding is categorized in the level of translated understanding which is the lowest level of understanding. The steps taken by all managers of the Sharia Investment Gallery in providing the right understanding to investors is through activities such as socialization, education, as well as discussion.
Analisis Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Pada PT. Riau Terkini Utama sabania, Desti; Sari, Maya Rizki; Menhard, Menhard
Disclosure: Journal of Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v3i2.8256

Abstract

This study aims to analyze the cash receipts and disbursement accounting system at PT. Riau Terkini Utama with qualitative methods. PT. Riau Terkini is a company engaged in business, namely Web Portals/News sites, the form of a Limited Liability Company. The development of information and communication technology today is much faster than imagined by many parties. In Indonesia, almost 18 million Indonesians are internet literate and will continue to increase at any time. Indonesia is currently experiencing a very rapid development of digital media. Each company is required to apply an accounting system that is in accordance with the conditions of each company. One of the systems used by the company is the cash receipts and disbursement accounting system. Cash problems are matters that require special handling, especially in administration, both for large, medium and small companies. Because in principle cash is a current asset that has the most liquid nature and is easily transferable. As an Information Technology-based mass media, Riauterkini.com can be accessed anywhere, all over the world. This can be proven by the various countries of origin of Riauterkini.com visitors. Until now more than 50 countries have been the origin of visitors to Riauterkini.com. To overcome these problems an internal control system is needed to optimize existing resources and minimize unwanted things that will harm the company. Optimizing resources means increasing the accuracy and thoroughness of data and creating reliable accounting data in its records. While minimizing unwanted things aims to maintain and protect company assets, for example reducing errors, fraud and damage.

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