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INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2024): November" : 5 Documents clear
IMPLEMENTASI HASIL AUDIT LAPORAN KEUANGAN DALAM MENUNJANG EFISIENSI DAN EFEKTIVITAS PENGELOLAAN KEUANGAN (Studi Kasus di PT Astra Graphia Tbk Implementasi Audit Operasional Sistem Online) Vanina, Maria Vanina; Fibriany, Firstianty Wahyuhening; Wijaya, Darma
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.5685

Abstract

With the growing development of a company, the problems faced by the company also increase. The limitations of a leader in controlling and supervising the company's activities require the leader to delegate some authority to his subordinates. Therefore, leaders need a tool that can assess and evaluate company activities. The tool that can be used for this purpose is the implementation of operational audits. By conducting an operational audit, the company hopes to improve the efficiency and effectiveness of the part being audited. Based on the problems above, the authors conducted research at PT Astra Graphia Tbk, which is engaged in information technology and focuses on printing and digital services business activities. This research uses a descriptive method with a qualitative approach. Primary data is obtained from data collection, and secondary data is obtained from literature, books, and company documents. Keywords: Audit, Financial Statements, Sales Efficiency and Effectiveness
ANALISIS STRATEGI DALAM PENGELOLAAN USAHA KOPERASI MAHASISWA DI UNIVERSITAS ISLAM NEGERI RADEN MAS SAID SURAKARTA pradana, rizqi; Widia Ningrum, Meilin Nur Ningtyas; Muntaha, Faqih Hilmi Muntaha; Ramadhani, Ilham Ramadhani
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6004

Abstract

Abstract Student cooperatives are student activity units engaged in business in which there are various activities consisting of various fields that require management or management. Therefore, this article discusses how to manage a business through a student activity unit, namely KOPMA at Raden Mas Said State Islamic University Surakarta. The research method used is qualitative, namely the direct survey method and experiments, because the institution under study is a campus institution or student activity unit. The data source used from this research is conducting interviews with several members and students who are included in the student cooperative institution. then for this research data analysis technique such as through observation, interviews, and direct surveys. The results showed that KOPMA collaborated with several producers and founders in developing its business. KOPMA has various different fields of business, one of which is the most important business in the field of PSDA, because it has a goal of developing member resources and has a connection from one field to another. To hone the skills of members, KOPMA has a work project by holding training seminars in the field of entrepreneurship or the like according to the needs of KOPMA itself. Keywords: Management, Student Cooperatives, and Resources
PENGARUH TATA KELOLA DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Megita Dhisianti, Megita Dhisianti; Dhisianti, Megita; Fujianti, Lailah; Munira, Mira
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.6504

Abstract

This study aims to analyze about the effect of profitability, leverage, firm size, institutional ownership, and the proportion of independent commissioners to financial distress conditions. This study took samples from manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2020-2022. The selection of samples in this study used purposive sampling. Based on determined criteria obtained a sample of 48 companies so that the observation data amounted to 144. The analysis method in this study used descriptive statistical analysis and logistic regression analysis. The tool for this study used SPSS 29 software. The results from this study show that profitability, leverage, and the proportion of independent commissioners have a significant effect on financial distress conditions, while firm size and institutional ownership do not have a significant effect on financial distress conditions. Keywords: Profitability, Leverage, Firm Size, Institutional Ownership, Proportion of Independent Commissioners, Financial Distress
Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit Fadhil Muhammad; Satria, Indra; Astuti, Tri
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7703

Abstract

Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini.Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas AuditABSTRACTThis study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normality, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show 1) There is an influence of competence on audit quality, this is proven by asignificance value of less than 0.05 (0.001 < 0.05), 2) There is an influence of integrity on audit quality as big as this is proven by a significance value of less than 0 .05 (0.001 < 0.05), 3) There is an influence of auditor independence on audit quality, this is proven by a significance value of less than 0.05 (0.018 < 0.05), and 4) There is an influence of auditor competence, integrity and independence on Audit quality is 62% and the remaining 38% is determined by other factors which are not variables in this research.Keywords: Competence, Integrity, Auditor Independence, Audit Quality
PENGARUH METACOGNITION, MOTIVATION, DAN BEHAVIOR TERHADAP KINERJA MAHASISWA SELAMA PERKULIAHAN DARING: STUDI KASUS PADA MAHASISWA AKUNTANSI UNIVERSITAS TRILOGI Noviola, Anisha; Ludwina Harahap
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7776

Abstract

This study investigates the impact of metacognition, motivation, and behavior on the performance of accounting students during online learning at Universitas Trilogi Jakarta amidst the COVID-19 pandemic. The subjects of this research were accounting students at trilogi university. Primary data were collected through a questionnaire distributed via Google Forms. The sampling technique used was purposive sampling with the Slovin formula and a precision level of 10%, with a sample size of 80 respondents. The analysis was conducted using Structural Equation Modeling (SEM) with the assistance of Partial Least Squares (PLS) for data interpretation. The findings indicate that metacognition and motivation do not significantly affect the performance of accounting students at Universitas Trilogi, while the behavior variable shows that they have a positive influence on the performance of accounting students at Trilogy University, so it can be said that accounting students at Trilogy University have good behavior or behavior patterns that can affect academic performance.

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