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Rachmat Agus Santoso
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana, Jl. Surapati No 189, Kota Bandung, Jawa Barat.
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INDONESIA
Jurnal Audit, Pajak, Akuntansi Publik
Published by Universitas Sangga Buana
ISSN : 28300726     EISSN : 28300645     DOI : https://doi.org/10.32897/ajib
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)  is a scientific periodical journal published twice a year (June - December), publishing original research results on Accounting Science. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the study of Accounting science. The scope of the Journal of Audit, Tax, Public Accounting (AJIB) includes: • Auditing Accounting • Tax Accounting • Financial Accounting • Cost Accounting • Management Accounting • Budgeting Accounting • Governmental Accounting • Accounting System • Budgetary Accounting • Banking Accounting • International Accounting • Educational Accounting • Social Accounting • Behavioral Accounting • Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember" : 6 Documents clear
Advertising Tax, Underground Water Tax, Swallow's Nest Tax during the Pandemic And the influence on ROI Cianjur Regency Arosid, Deden Muhammad
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.2983

Abstract

The economic crisis that hit Indonesia due to the Covid-19 pandemic had a huge impact in several regions, one of which was Cianjur Regency. It is difficult for the government and the community to run the wheels of the economy, causing a decrease in local revenue. One of the sources of Regional Original Income (ROI) which has an important role is regional taxes. Based on previous studies, this research focused on 3 types of taxes, namely Advertising Tax, Underground Water Tax, and Swallow's Nest Tax. The purpose of this study was to find out how much influence these three taxes had on Cianjur Regency Regional Original Revenue during the Covid-19 pandemic. The method used in this research is descriptive method and verification method. The results showed that the Advertising Tax, Underground Water Tax, and Swallow's Nest Tax experienced an increase in tax revenue during the Covid-19 Pandemic and had an effect on the ROI of Cianjur Regency.
The Effect of the Implementation of Accounting Information Systems and Internal Audit on The Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Empirical Studies at PT. Eastern Pro Engineering) Kasdan, Kasdan
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3021

Abstract

This research aims to determine the effect of implementing accounting information systems (X1) and internal audit (X2) on the quality of financial reports (Y) with organizational commitment (Z) as a moderating variable at PT. Eastern Pro Engineering. This type of research is quantitative with the method used being descriptive associative and the data analysis design is Moderated Regression Analysis (MRA), using questionnaire data filled in by 36 respondents. The results of this research are that organizational commitment as a moderating variable does not moderate the influence of the application of accounting information systems and internal audit on the quality of financial reports with a significant t test value of >5% or 0.890 (X1) and 0.551 (X2) in equation 3, so H0 is accepted and Ha rejected.
Internal Control, Fraud Prevention, Organizational Culture at RSPR on BLU’S Financial Performance Rosa, Windiani Setyowati Zufni; Suratminingsih, Suratminingsih; Pruyudo, Bayu
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3045

Abstract

This research aims to determine the influence of internal control, fraud prevention, and organizational culture on the financial performance of BLU at the lung hospital Dr. H. A. Rotinsulu Bandung. The data source uses primary data and secondary data. Primary data collection uses the result of respondent’s answer from distributing questionnaires. Secondary data uses financial reports audited and performance report for the 2018-2022 period. The sampling technique uses non probability sampling with purposive sampling according to the characteristics of the respondents based on the phenomenon being studied. The population is all employees of the lung hospital Dr. H. A. Rotinsulu Bandung, totaling 389 employees. Meanwhile, the samples taken were 80 respondents. The questionnaire has been tested for validity and reliability, as well as tested for classical assumptions consisting of normality assumptions, multicollinearity assumptions, autocorrelation assumptions, and heteroscedasticity assumptions. The data analysis method uses panel data regression analysis. The research results simultaneously state that internal control, fraud prevention, and organizational culture have a significant and positive effect on BLU’s financial performance. Meanwhile, partial research result state that internal control does not have a significant and strong effect on BLU’s financial performance. On the other hand, fraud prevention has a significant and strong effect on BLU’s financial performance
Forecasting Sales: A Comprehensive Analysis of Forecasting Techniques for Sales Budget Determination Ravitilova, Ravitilova; Amelia, Devi; Saputra, Ilham; Rinda, Rinda
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3217

Abstract

This research endeavors to employ sales forecasting techniques on historical sales data for the purpose of determining the sales budget. The application of forecasting is based on sales data from the preceding period, utilizing a descriptive qualitative method. The analysis employs the half-average trend method, generating an estimated sales figure for the upcoming period. This estimate serves as a reference for both inventory planning and the formulation of the sales budget. Within this research, the half-average trend method involves the selection of two X parameter values, namely 0.5 and 0. To determine the superior value, a calculation of SKF (Standard Error of Forecasting) is executed. The analysis results reveal that utilizing the value 0 yields an SKF value of 4,166.6, while the value 0.5 produces a lower SKF value of 3,941.6. This implies that the estimated sales number with the X value of 0.5 is smaller than that with the X value of 0. Conclusively, the application of the half-average trend method in this research provides sales estimates for the next three months, contributing valuable insights for effective planning and budgeting processes.
Optimizing Cost Management in Dynamic Business Environments: An In-depth Analysis of Production Cost Budgeting, Considering Specific Elements and External Factors Suhidayat, Tatang; Ravitilova, Ravitilova; Handayani, Ai; Daniel Tambunan, Fransisco Wanviano
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3238

Abstract

This research discusses the effectiveness of using budgets as a means of controlling production costs at PT. Sari Tuna Makmur in the 2017-2021 period. By examining the budget and realization of direct labor costs (salary costs), factory overhead costs, as well as differences in budgeted tuna production costs, this research aims to identify factors that influence variations between budget and realization. The research results show that the company is generally successful in controlling production costs. Although there are variations in direct labor costs during the COVID-19 pandemic, PT. Sari Tuna Makmur was able to achieve production costs that were lower than the budget in previous years. Internal factors such as business policies, production capacity, and production facilities, as well as external factors such as competition and consumer demand, play an important role in successful cost control. However, special challenges arise during the pandemic, where the decision not to reduce the workforce may result in direct labor cost deviations. Therefore, this research recommends increasing the accuracy of budget preparation and more detailed attention to factors that influence production costs, especially in unexpected situations. This research contributes to the understanding of production cost control strategies amidst the dynamics of the business environment. The practical implication is the need for companies to continue to optimize cost control strategies, consider changes in external conditions, and increase accuracy in preparing budgets to maintain the company's operational and financial sustainability.
The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms Nurdiani, Anny; Kustiawan, Memen; Saepudin, Didin; Evianti, Dessy
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3240

Abstract

The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.

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