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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 41 Documents
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Investigating The Impact of Auditor Competence, Independence, and Organizational Culture on Auditor Performance in The Inspectorate of West Bandung District Anggoro, Reno Fajar
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3022

Abstract

A world that is connected to each other through digitalization and has an impact on growing economic challenges. Today's world is a very complex system and changes occur quickly among its sub-systems, thus creating pressure to make every effort to anticipate all changes and forms of transformation. In preparation for facing the VUCA challenge, the Indonesian government is trying hard to apply budget discipline and good governance - namely solid and responsible development management that is in line with the principles of democracy and an efficient market, avoiding misallocation of investment funds, prevention of corruption both politically as well as administrative. The implementation of good governance and regional financial management is one manifestation of the implementation of good governance by the government. The government's commitment to good governance needs to pay attention to the performance of government administration, one of which is through an efficient oversight system by expanding the Inspectorate's responsibilities. Skill and independence are abilities that must be driven by appraisers in the inspectorate in supporting good examiner performance, but until now there are still many auditors who do not have adequate skills, independence and culture. The researcher concludes the need for competence, independence and also supported by organizational culture to support good performance to realize good governance (good governance government)
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.
The Effect of BMN Assessment and Control in Supporting The Optimization of BMN Management and Its Implications for The Quality of Financial Statements at RSPR Wintarsih, Winwin
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3414

Abstract

This study was conducted to determine the effect of assessment and control of State Property (BMN) in supporting the optimization of State Property management and implications for the quality of financial statements case study at Lung Hospital dr. H.A Rotinsulu Bandung. This study was conducted using primary data obtained by distributing questionnaires. The population in this study was employees appointed as financial accounting officers, BMN accounting officers, heads of Accounting Teams and BMN, Head of Financial Implementation Team, Head of General and Household Team, and employees related to BMN in the dr. H.A Rotinsulu Bandung Lung Hospital which amounted to 50 respondents, the entire population in this study was sampled. Data analysis using the Statistical Package for The Social Sciences (SPSS) approach. The data analysis technique used is path analysis. The data analysis technique used is path analysis. The results of this study show that the assessment, control and supervision of State Property (BMN) in supporting the optimization of the management of State Property partially has a significant positive effect on the quality of financial statements.
The Effect of Internal Audit, Whistleblowing System and Surprise Audit on Fraud Prevention at BRI Regional Audit Office Bandung Putra, Irsan Herlandi; Lisdawati, Lisdawati; Patriandari, Patriandari
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3558

Abstract

This research was conducted at BRI Regional Audit Office Bandung. The purpose of this study is to determine how much influence internal audit, whistleblowing system and surprise audit partially and simultaneously have on fraud prevention. The theories used in this study are agency theory and pentagon fraud theory. The population in this study is all BRI Regional Audit Office Bandung workers. This study used nonprobability sampling techniques using purposive sampling techniques. The sample of this study was all auditors of BRI Regional Audit Office Bandung, which was 41 respondents and data collection using questionnaires. This research uses a quantitative approach with descriptive and verifiative methods. The statistical tests used are validity tests and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis and hypothesis tests. The results of the analysis were processed using the IBM SPSS Statistics 26 program. The correlation results show that internal audit, whistleblowing system, surprise audit and fraud have a very strong relationship with positive direction. Meanwhile, the results of multiple linear regression analysis show that internal audit, whistleblowing system and surprise audit have a significant effect on fraud prevention both partially and simultaneously.
The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit Suhidayat, Tatang; Evianti, Dessy; Yusuf, Muhammad
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3643

Abstract

This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect on internal audit quality, nor does the mediation effect of risk-based audit between auditor competence and independence on internal audit quality. These findings suggest that auditor competence is a key factor in enhancing internal audit quality. This study provides important contributions to the management of internal audits in rural banks, particularly in West Java, by emphasizing the importance of improving auditor competence to achieve better internal audit quality.
The Influence of Internal Control Systems, Motivation, and Remuneration on the Prevention of Fraud in the Misuse of Funds in Local Government Frendy, Frendy; Pruyudo, Bayu; Suratminingsih, Suratminingsih; Pangaribuan, Leonard
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3644

Abstract

This study aims to determine the alignment between the implementation of the Internal Control System (SPI) in financial management and Government Regulation No. 60 of 2008. It conducts quantitative research by identifying indicators and dimensions for measuring variables that can be analyzed using statistical tools. Currently, there is still limited research on audit based on internal control systems in government, making this research topic interesting to explore further in terms of the effectiveness of internal control in preventing fraud in government, supported by an internal control system. It identifies the factors causing fraud and analyzes the relationship between the achievement of the Internal Control System (SPI). The sample size is 93 people in the Government of West Bangka Regency. The data analysis method uses IBM SPSS Statistics 20 software. The results of this study show that Internal Control has a significant effect on Fraud Prevention. Motivation and Remuneration do not have a significant effect on Fraud Prevention. Simultaneously, the influence of Internal Control Systems, Motivation, and Remuneration on Fraud Prevention is obtained.
Comparative Analysis of Financial Performance of Coal Energy Companies on the IDX Before and During the COVID-19 Pandemic Nurhafidz Sutisna, Taofik; Evianti, Dessy; Rachman, Rachmawaty
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3646

Abstract

The study examines how the COVID-19 pandemic affected the financial performance of coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Using a descriptive comparative method, the analysis focuses on financial data from annual reports to evaluate metrics like liquidity, solvency, activity, and profitability. The findings suggest that overall, there were minimal alterations in financial performance indicators before and during the pandemic, except for noticeable variations in the cash ratio and total asset turnover ratio.

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