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Jurnal Akuntan Publik
Published by International Forum of Researchers and Lecturers
ISSN : 2986447X     EISSN : 29864496     DOI : 10.59581
Core Subject :
Jurnal Akuntan Publik dengan e-ISSN : 2986-4496, p-ISSN : 2986-447X adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni , September dan Desember.
Arjuna Subject : -
Articles 151 Documents
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Pengaruh Fee Audit dan Tekanan Anggaran Waktu terhadap Kualitas Audit: Studi Kasus pada Kantor Akuntan Publik di Wilayah Semarang Vida Indah Viratna; Merliana Saputri; Alya Sari Khanifah; Etik Yuliana; Herlina Manurung
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1962

Abstract

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.
Penerapan Etika Bisnis Islam di Rumah Makan Berkah Banjar Dwi Ariyati; Fadila Oktiana Sari; Lilis Renfiana
Jurnal Akuntan Publik Vol. 2 No. 4 (2024): Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.2149

Abstract

Application of Islamic Business Ethics or RM. Berkah Banjar 38, the subject of this research. Researchers use qualitative research methods. Qualitative research methods provide descriptive data in the form of spoken and written words and observable behavior. Therefore, researchers obtain three components: data reduction, data presentation, and data validation. R.M. Based on research, Berkah Banjar 38 applies business ethics. We provide the best products and services to meet customer needs. We offer the best, fastest, most accurate service at prices commensurate with the quality of our products. Engage in healthy competition. Collaborate to maintain integrity. Below are examples of business ethics that can be applied and are consistent with Islamic business ethics. Providing halal products and setting prices based on these products
Analisis Tingkat Risiko Pada Bank Konvensional Milik Pemerintah Yang Terdaftar di Bei Periode 2015-2022 Lilis Yulita; Citra Nurmani Putri; Dia Oktaviani; Ari Almansyah; Carmidah Carmidah
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2298

Abstract

The financial performance of government-owned conventional banks listed on the Indonesia Stock Exchange (BEI) has several levels of risk that can be used to assess. These risk levels include net interest margin (NIM), Loan to Deposit Ratio (LDR), Return On Assets (ROA), Non-Performing Loans (NPL), and Capital Adequacy Ratio (CAR). The aim of the research is to find out the level of risk faced by government-owned conventional banks in 2015-2022 using the risk levels of ROA, LDR, NPL, CAR and NIM. Quantitative descriptive research methodology was used in this research. By using financial reports for the 2015–2022 period, this research seeks to determine the degree of risk level of State-Owned Enterprise (BUMN) banks by using the NPL, ROA, NIM, CAR, LDR risk levels of state-owned banks. This research uses a case study methodology with secondary data collection. Time series and quantitative data analysis were included in this research. Purposive sampling is the method used in this research to determine the sample. The population and sample are all publicly traded banking companies which are State-Owned Enterprises registered on the IDX for the 2015-2022 period.
Analisis Optimalisasi Kinerja Keuangan Pada Usaha Agen Kembang Jagung di Desa Pukem, Sukadana Lilih Rahmawati; Al Tiyas Fitriani; Rosa Liana; Rindy Astrid Ramadhani; Carmidah Carmidah
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2309

Abstract

The background of this research is about optimizing company assets and limited resources in company operations. The aim is to find out whether the financial performance of the Cornflower Agent business is optimal or not. The method used in this research is qualitative method. The data used are primary data and secondary data. With this data, researchers can find out what types of fixed assets are used by Cornflower Agents, namely buildings, machines and vehicles. The limited resources in the Cornflower Agent business are human resources, because they have been replaced by machines that can make the grinding process easier.
Analisis Mekanisme Pembagian Komisi Penjualan Barang Konsinyasi Pada Pelaku Usaha Makanan Ringan Desa Sidodadi, Sekampung, Lampung Timur Carmidah Carmidah; Asnanil Khoiriyyah; Carissa Laura Eka Putri; Ma’rifatul Fuadah; Yusuf Abdurrahman
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2319

Abstract

This research was conducted to analyze the mechanism for distributing commissions for sales of consignment goods to snack business actors in Sidodadi Village, Sekampung, East Lampung. Research was conducted on two cassava cracker making home industries, namely the Pelangi Cassava Cracker Home Industry and the Satria Cassava Cracker Home Industry which implemented a consignment sales system. Data was obtained through interviews with business owners. The research results show that there are differences in basic prices and commissions between the two home industries which are influenced by several factors. The recording system for consignment sales has not been fully implemented. It was concluded that the commission distribution mechanism had been carried out based on an agreement, but consignment accounting records had not been implemented completely.
Analisis Pengaruh Struktur Modal, Kebijakan Deviden, Dan Kinerja Keuangan Terhadap Nilai Perusahaan Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Henitha Nadia Kristy; Hwihanus Hwihanus
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2347

Abstract

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.
Studi Literatur: Peranan Teknik Audit Investigasi Dan Profesionalisme Auditor Investigasi Untuk Mengetahui Tingkat Kecurangan (Fraud) Suci Nurlayli Alimatu Sholiqah; Tri Ratnawati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2348

Abstract

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.
Pengaruh Corporate Governance, Laverage, Dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Di Bei 2019-2021 Faradilla Mega Maharani; Hwihanus Hwihanus
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2373

Abstract

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.
Penerapan Fungsi Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Pada PT. Andalan Inti Indonesia Yohana Fransiska Natalia; Ni Luh Ayu Atmi Kamaratih; Hwihanus Hwihanus
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2384

Abstract

PT Andalan Inti Indonesia is a company operating in the retail sector. In running a business, a company needs to pay attention to the management control system. As one part of carrying out management functions, planning cannot be separated from control. The management control system itself has the aim of planning, evaluating and making decisions in order to develop and maintain the company's survival. The method used in this research is descriptive qualitative. The results of data analysis show that the strategic planning process at PT Andalan Inti Indonesia is good and budget preparation is carried out per division as well as to make it easier to detail the budget for activity needs. Based on the results of the analysis, it can be concluded that the implementation of the management system control function at PT Andalan Inti Indonesia is quite good and running well. The company has focused on increasing brand awareness as a step in achieving its sales target of 2 billion. Apart from marketing its products offline, the company also utilizes technology that supports the popularity of the online market. Employee placement is carried out appropriately to ensure the effectiveness and productivity of each division. Overall, PT Andalan Inti Indonesia has a structured and holistic approach to company management, with a focus on adapting to market changes, evaluating performance, and implementing short-term strategies that are in line with online market trends.
Analisis Perbandingan Rasio Keuangan Perusahaan Sektor Telekomunikasi Yang Terdaftar Di Bei Periode 2020 – 2022 Ananta Kumala Sari; Sullicyanna Luna Bianca; Ari Rohmana; Devira Larasati; Cholis Hidayati
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2396

Abstract

This study aims to analyze the comparison of financial ratios in the telecommunications sector listed on the Indonesia Stock Exchange for the period 2020-2022. Financial ratios are financial analysis tools used to evaluate company performance by comparing financial data contained in financial statements. Liquidity ratios, profitability ratios, activity ratios, solvency ratios, and market ratios are types of ratios. This research uses a qualitative method with secondary data on financial statements in the telecommunications sector for the 2020-2022 period. The data can be obtained by visiting the official website of the Indonesia Stock Exchange or visiting the company's website. The samples used were only four companies, namely PT Smartfren Telecom Tbk (FREN), PT Indosat Tbk (ISAT), PT XL Axiata Tbk (EXCL), and PT Telekomunikasi Indonesia Tbk (TLKM) using purposive sampling technique. The results of this study indicate that of the four companies, the ratio of PT Telekomunikasi Indonesia Tbk is superior compared to the other three companies because the company can utilize its cash and assets well, fulfill its obligations both short and long term, manage the company well and efficiently, and generate high profits with a reasonable share price.

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