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INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
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Determinants of Economic Growth in Bali Province Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti; Sigit Budiantono; I Dewa Gede Sunanjaya
Indonesia Auditing Research Journal Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v12i1.117

Abstract

Economic growth is one of the goals of economic development. Sustainable economic growth has an impact on various other economic and social sectors. This research aims to see the effect of investment, regional income and human development index (HDI) on economic growth in Bali Province. Data from the BPS-Statistics Bali for 20 11-2021. The statistical method used multiple linear regression with panel data. Based on panel model testing, the fixed model is the best. Simultaneously, all variables affect the rate of economic growth. Partially, investment, regional income and human development index have a significant positive effect on the economic growth rate in Bali. Based on the results of this study, comprehensive policies related to macro-social economics are needed so that the level of economic growth continues to increase sustainably.
Preparation of Indonesian sharia banks facing the 2023 global recession FAKHRI HUSAINI -
Indonesia Auditing Research Journal Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The global recession in 2023 is predicted to occur before our eyes. If it does happen, the impact will extend to various sectors of life, one of which is the financial sector which is the heart of the economy. This research was conducted with the aim of seeing the readiness of Islamic banks in facing the 2023 recession. The method used in this research is descriptive qualitative method and library research. This method is used to explain and analyze the research object to suit the reality that is happening so that the writer can dig deeper and can review in detail how the experience of Islamic banks is in responding to the previous recession that has occurred in Indonesia. The data used in this study are secondary data in the form of journal articles, books, websites, and news that has relevance to this research. The results of the study explain that based on experience and statistical data, the Islamic banking sector is predicted to be resilient to shocks from the 2023 recession. One of the things that can hinder banking growth is the NPF, however, judging from the existing data, the NPF of Islamic banks tends to be low, so that it can be said that the financial condition Islamic banks are still healthy even though they were affected last year. by the pandemic. In facing the 2023 recession, the government has an important role to play in its policy to anticipate the impact of the recession, even though the Indonesian economy is still growing above 5% but one must be vigilant, especially against the storm of layoffs (PHK) that has recently hit a number of companies. The public is also advised to anticipate the impact of a recession
Inventory System Of Goods At The Department Of Population And Civil Registration Of Central Aceh District ira zulfa
Indonesia Auditing Research Journal Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

Inventory is an asset of an organization that needs to be managed properly so that the operational activities of an organization can run well too. Activities in inventory data processing are mostly carried out by recording item data and providing identity of existing items. To make it easier to do this recording, we need a system that can assist in processing inventory data. This research was conducted at the Office of the Population and Civil Registration Office of Central Aceh Regency with the aim of designing an information system for inventory data. data collection obtained through observation, interviews, analysis, design and implementation. The designed system is expected to be able to implement a system to make it easier for employees to manage inventory items in the Office of the Population and Civil Registration Office of Central Aceh District.
Analysis of the application of inventory accounting and fixed asset accounting to regional work units in Soppeng district Ria Irawati
Indonesia Auditing Research Journal Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the suitability of the application of inventory accounting and fixed asset accounting with the applicable standards, which are applied to the Soppeng District Civil Service and Education and Training Agency. Inventory accounting in question includes inventory recognition, inventory measurement, and inventory expenses as well as inventory disclosure. While the accounting for fixed assets in question includes the recognition, measurement, expenses after acquisition, depreciation, retirement and disposal as well as disclosure of fixed assets. The applicable standard referred to in this research is Accrual-Based Government Accounting Standard Statement Number 05 concerning inventory accounting and Number 07 concerning fixed asset accounting, which is contained in Government Regulation Number 71 of 2010. The data collection technique used is documentation. Documentation is the collection of data that supports this research, such as proof of transactions, journals, to the financial reports of the Regional Civil Service and Education and Training Agency for the 2015 fiscal year. Data analysis was carried out using a comparative descriptive analysis technique. The results of this study indicate that inventory accounting and fixed asset accounting for the Soppeng Regency Regional Personnel and Education and Training Agency are mostly in accordance with applicable standards. As for the inappropriate accounting treatment, including: recognition of inventories using the expense approach that has not used the accrual basis, errors in recognizing fixed assets in the form of construction in progress, and not disclosing the useful lives of fixed assets and depreciation rates for fixed assets.
Accounting and financial management of village fund allocation (Empirical Study in Medaeng Village, Waru District, Sidoarjo Regency) Iga Vidya Marvanti
Indonesia Auditing Research Journal Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research aims to determine the application of accounting and financial management of Village Fund Allocations, the mechanism for disbursing Village Fund Allocations, the stages of preparing Village Fund Allocation financial management, the obstacles encountered in implementing accounting and financial management of Village Fund Allocations, and the efforts made in overcoming obstacles that occurs in the application of accounting and financial management of Village Fund Allocation in Medaeng Village, Waru District, Sidoarjo Regency. This research is a descriptive study using a qualitative approach. Sources of data used are primary data and secondary data. Data collection techniques include observation, interviews, library research, and documentation. The results of data collection were analyzed using a comparative qualitative descriptive method. The results showed that the village fund allocation financial accounting system used was by using the Microsoft Excel program in the form of a General Cash Book and Cash Book for Receipt Assistance and Expenditure Assistance Cash Book. As for Financial Management, Village Fund Allocations in 2015 are quite good and realistic because they have been arranged in the Budget Plan (RAB). Where one of the Village Income sources is obtained in the form of Village Fund Allocation which is used for fixed income and village apparatus allowances, office operations including consumables, office services, motor vehicle maintenance, printing and duplication, meeting food and drinks, and management honorarium finance, BPD allowances,
Accounting information system for school cash receipts at SMA Krista Mitra Semarang Debby Ramona Wijaya
Indonesia Auditing Research Journal Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The scope of the discussion of the system includes the process of class data collection, student data collection, bill payment transaction data collection and payment transaction data collection at Krista Mitra Semarang High School. Whereas the current system, even though in its implementation, does not experience many errors either in terms of data recording or calculations, the speed and accuracy of data factors will be better if a new computer-based system is implemented. The increase in students at Krista Mitra Semarang High School is expected to be easily handled by the new system. These conveniences include entering, storing and searching for certain data if needed at any time either for research materials or as analysis material for the parties concerned. Another convenience is in making the report.
Analysis of the preparation of financial reports on village unit cooperatives (kud) thanks to sustainable Beringin village sustainable Kampar district Mariyah Mariyah
Indonesia Auditing Research Journal Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This research was conducted at the Beringin Lestari Village Cooperative (KUD) Beringin Lestari, Tapung Hilir District, Kampar Regency. The purpose of this study was to find out whether the preparation of the Village Unit Cooperative Financial Statements (KUD) of Berkat Lestari is in accordance with SAK, the data used is primary data, namely data obtained directly from cooperative management and cooperative employees regarding business activities and the history of cooperative development and data secondary, namely cooperative reports including balance reports, reports on the calculation of the remaining results of operations, cash flow reports and organizational structures. This study uses a descriptive method, which is a way of analyzing by comparing existing data with the theory that has been obtained.
The influence of accounting knowledge, auditing knowledge and ability to solve problems on the considerations of audit committee members Wirna Listiani
Indonesia Auditing Research Journal Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The aim of this study was to examine the influence of accounting knowledge, auditing knowledge and problem-solving skills on the considerations of audit committee members. Accounting knowledge for each member of the audit committee in this study was measured through eleven questions related to the field of accounting. Audit knowledge is measured by six questions related to various aspects in the field of auditing. The ability to solve problems is measured by five questions related to the ability to solve practical problems. Meanwhile, the consideration of audit committee members is measured by providing case questions regarding differences of opinion between management and external auditors regarding revenue recognition accounting policies. This study used a research questionnaire using a Likert scale. Based on the results of the regression analysis, it shows that accounting knowledge, auditing knowledge and ability to solve problems are positively related to audit committee members. Simultaneously accounting knowledge, auditing knowledge and ability to solve problems have a significant effect on the quality of judgment of audit committee members. Partially, auditing knowledge and problem-solving skills have a significant effect on the quality of judgment of audit committee members. In contrast, accounting knowledge has no significant effect on the quality of judgment of audit committee members.
Analysis of financial performance and risk profile of bank ocbc nisp in 2004-2008 Fitra Purbasari
Indonesia Auditing Research Journal Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this descriptive study is to find out the financial performance of a bank and its risk profile. The object of this research is OCBC NISP Bank with the observation period of five years from 2004 to 2008. This study is also comparing the size of banks and their ROE. The hypothesis of size and ROE were tested using the Independent Sample T-Test. Based on the research, the results are: the low ROE is caused by the lack of ability to collect funds, while the decrease in profitability is caused by the increase of high cost funds, and the low placement of assets. Credit risk, liquidity risk, interest rate risk, and capital risk of OCBC NISP Bank are quite low. The statistical analysis shows that there is a significant difference between the ROE of small banks and large banks.
Going concern and audit opinion studies on banking companies on the Indonesian stock exchange for the period 2000-2003 Handoyo estdwinanto
Indonesia Auditing Research Journal Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The primary aim of this study is to investigate the usefulness of the bankruptcy prediction model for assessing going concern to help the auditor issue better going concern opinion. The model bankruptcy prediction firm for banking industry characteristic Model bankruptcy prediction proxed by three general financial ratios; capital ratios, risk financial ratios, and Z-score Altman ratio in Indonesia have been taken from the previous research of Bank Indonesia. The samples of this study are public commercial banks listed in JSX (Jakarta Stock Exchange) for the year 2000 to 2003. There are 114 samples which are collected by pooled data method and the samples are selected with purposive sampling method. Binary logistic regression SPSS version 15 tool used as aim for analyzing. The results show that capital ratios are effective for assessing going concern to predict the issuance of going concern opinion. Both univariate analysis and multivariate analysis show that 5 variables are significant. For the rest, financial risk ratios have 3 variables are significant and Z score Altman ratios have 1 variables are significant.

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