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Jurnal Riset Akuntansi
Published by INSTITUT TEKNOLOGI DAN BISNIS SEMARANG
ISSN : 29856248     EISSN : 2985766X     DOI : 10.54066
Core Subject : Economy,
Economics, Econometrics & Finance
Ilmu bidang Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 210 Documents
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Pengaruh Manajemen Laba, Kebijakan Dividen, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Irene Janice; Titik Aryati
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1781

Abstract

This study aims to examine the effect of earnings management, dividend policy, and company growth on firm value. Firm value is measured by price book value (PBV). Quantitative methods are used in this study by using secondary data sources. Researchers took data on companies from 2017 to 2020 and used the analysis unit of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange. The method of determining the sample in this study used purposive sampling. Analysis of the data used as hypothesis testing is multiple regression analysis. The results of this study indicate that earnings management and dividend policy have a positive effect on firm value, while firm growth has no effect on firm value.
Pengaruh Audit Forensik Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1783

Abstract

This research aims to determine the effect of forensic audits on preventing and disclosing fraud. In the context of rapid world development and increasingly advanced technology, fraud has become a serious problem that can harm companies both in government and the private sector. Fraud is carried out with various motives, such as looting of assets, corruption, and manipulation of financial reports. One way to reduce the opportunity for fraud to occur is to implement adequate internal controls. Forensic audits have an important role in providing evidence that can be used in legal processes and in preventing and exposing fraud. This research uses a qualitative approach and literature review to support findings regarding the influence of forensic audits on fraud prevention and disclosure
Literatur Review: Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Praktik Manajemen Laba Dipengaruhi Oleh Ukuran Perusahaan BUMN Sebagai Variabel Moderasi Thresia Agnes Monica Simarmata; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1784

Abstract

Profit management practices, which are often the focus of attention in the context of corporate finance, have a significant impact on public trust and business continuity. This study explores the effect of profitability and audit quality on profit management practices, taking into account the size of state-owned enterprises as a moderation variable. Through an analytical approach, we collected data from the mining sector in the period 2016-2020 which was listed on the Indonesia Stock Exchange. Purposive sampling method is used to determine the research sample. The results showed that profitability has a significant influence on profit management practices, with companies likely to resort to profit management to maintain or increase their profits. On the other hand, audit quality also plays an important role in reducing profit management practices, with auditors from the Big Four Public Accountants considered to have a better ability to detect and prevent adverse practices. However, the size of state-owned enterprises does not necessarily reinforce the relationship between profitability and profit management practices. Large companies tend to have tighter internal controls and better audit quality, which reduces the likelihood of profit management practices. On the other hand, small companies may be more vulnerable to such practices due to limited resources and less effective internal controls.
Literature Review : Pengaruh Audit Manajemen, Sistem Pengendalian Internal, Peran Audit Internal, Terhadap Good Corporate Governance Badan Usaha Milik Negara Adelia Putri; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1785

Abstract

This study discusses the influence of management audit, internal control system, and the role of internal audit on the implementation of good corporate governance principles in SOEs in Indonesia. The findings show that management audit practices, internal control systems, and internal audits have a significant role in supporting good corporate governance. The relationships found in this study highlight the importance for companies to develop and strengthen internal control systems, improve the effectiveness of internal audits, and ensure management's commitment in implementing good Good Corporate Governance (GCG) practices within the company. Based on the literature, it can be seen that management audit, internal control system, and the role of internal audit have a significant influence on Good Corporate Governance practices. Several studies have also shown that the implementation of GCG principles helps companies improve transparency, accountability, and compliance with organizational regulations
Efektivitas Pelaksanaan Audit Investigasif Dalam Mendeteksi Kecurangan Ditinjau Dari Independensi Dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Khairatul Muna; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1786

Abstract

this study was conducted to determine the effect of independency and the application of Computer-Aided Audit techniques (TABK) on the effectiveness of investigative Audit in detecting fraud. This study uses qualitative methods with literature review in previous research journals. Sources of data obtained from journals and the internet relating to independence, the application of computer-aided audit techniques, and the effectiveness of investigative audits in detecting fraud. The results showed that the independence and application of computer-aided audit techniques (TABK) have a positive effect on the effectiveness of investigative audit in detecting fraud
Peranan Audit Manajemen Dalam Rangka Pengendalian Efisiensi dan Efektivitas Fungsi Keuangan di PT Bank Mandiri ( Persero) Alisa Afrianti; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1790

Abstract

This study explores the role of Management Audit in controlling the Efficiency and Effectiveness of the Financial Function at PT Bank Mandiri (Persero). Management audit plays an important role in evaluating the performance of management and internal control systems in an organization. By conducting periodic management audits, PT Bank Mandiri can identify potential problems, weaknesses, and opportunities for improvement in financial management so as to improve performance and reduce potential risks. The findings suggest that Management Audit is not only important to ensure compliance with internal regulations and policies but also to optimize resource utilization, identify profitable investment opportunities, and minimize financial risks. This serves as a strategic instrument in supporting the achievement of company goals and maintaining overall business continuity.This paper delves deeper into the importance of Management Audit in maintaining the financial health and business continuity of PT Bank Mandiri in the midst of the evolving dynamics of the banking industry. The analysis conducted, among others, examines management audit practices implemented by banks, challenges faced, and recommendations for improving the effectiveness of management audits to support the achievement of optimal financial and operational goals at PT Bank Mandiri.
Analisis Penerapan Akuntansi Syariah Pada Pembiayaan Murabahah PT. Bank Syariah Indonesia Dengan Mengacu Pada PSAK 102 Charla Gutri Santika; Ferdy Jumansyah; Irma Yuniza; Lisa Nuraini
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1797

Abstract

Sharia banking in Indonesia is experiencing rapid development by offering products that are different from conventional banking. One of Bank Syariah Indonesia's (BSI) flagship products that customers are interested in is the murabahah financing contract. Murabahah is the activity of buying and selling goods with a selling price equal to the acquisition price plus an agreed profit. The seller must disclose the purchase price of the goods to the buyer. Murabahah transactions at BSI are subject to PSAK No. 102. This PSAK is a guideline in the process of recognizing, measuring, submitting and presenting financial reports. This research aims to analyze the suitability of BSI's murabahah financing policy with PSAK 102. The data used is secondary data from books, citations, articles, journals, as well as BSI's financial reports and annual reports. The research results show that the application of sharia accounting based on PSAK 102 in murabahah financing at BSI is fully appropriate. This applies at the time of recognition and measurement, presentation and distribution. In conclusion, BSI has implemented PSAK 102 well in murabahah financing. This shows BSI's commitment to running a transparent and accountable sharia business.
Analisis Komparatif Laporan Keuangan Syariah Dan Non Syariah: Tinjauan Literatur Menuju Pasar Keuangan Yang Lebih Etis Dan Berkelanjutan Nisrina Dian Trisya; Ria Ariyani; Nia Ira Syahara; Silvi Moli Lutfhia; Kharisma Khoirun Nisa; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1799

Abstract

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
Analisis Laporan Keuangan Syariah : Studi Kasus Laporan Keuangan Bank Indonesia Syariah Tahun 2021-2023 Agrayi Afifa Putri; Farhan Zulfahmi; Reina Reina; Ersi Sisdianto
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1805

Abstract

Financial report analysis is closely related to the field of accounting. Financial report analysis basically aims to evaluate a company's financial reports with the aim of gaining an understanding of the company's future financial condition and performance. Sharia Bank is a financial institution that operates based on Islamic economic principles. PT. Bank Syariah Indonesia., Tbk (BSI) is a large company operating in the sharia financial industry and has an economic system based on Islamic law. In the research, a qualitative descriptive analysis method was used by displaying the financial report records of PT. Bank Syariah Indonesia (BSI) from 2021 to 2023.
Analisis Break Even Point Sebagai Alat Bantu Dalam Perencanaan Laba Pada CV. Madina Murni Jhon Lenon; Isnaini Harahap; Rahmat Daim Harahap
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1843

Abstract

This type of research is qualitative research. The research period is 3 years, namely 2019 – 2021. The research location is at CV. Madina Murni is located in Mandailing Natal Regency, North Sumatra Province. The type of data used is primary data in the form of interviews and secondary data in the form of sales reports and income reports obtained from CV. Pure Madina. Based on the research that has been carried out, it can be seen that Break Even Point Analysis is intended as a tool for profit planning on CV. Pure Madina. The data analysis used is break even point analysis, which collects data from the company including cost data, income data and sales data. Data collection was carried out using documentation, interviews and observation. Then classify costs, calculate contribution margin, contribution margin ratio, break even point, margin of safety (security level), profit planning analysis and determine profit targets. The results of the research carried out show that break even point analysis can be used as a tool for planning future profits, in accordance with the break even point calculations that have been carried out in 2019, 2020 and 2021. Where the profit planning in 2020 for the 19 L water size is below the profit planning calculation, then for the 600 ML size there is no increase or decrease or is in a break-even condition, and for the 220 ML size, the same as the 19 L size is below the profit planning calculation. the author did. Furthermore, for 2021, the water size of 19 L is the same as the previous year, which is below the profit planning calculation, while for the water size of 600 ML and 220 ML it is already above the planning calculation carried out by the author.

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