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JL. SEMOLOWARU NO 45 SURABAYA
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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 8 No 1 (2023): April" : 8 Documents clear
MEDIATION OF ATLAS IN THE EFFECT OF AUDIT EXPERIENCE AND COMPETENCE ON AUDIT RISK Fibriani, Rudiana; Q, Arief Nurdiannova; Hidayat, Ujang Syaiful
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8486

Abstract

In conducting an audit, the auditor must pay attention to audit risk in order to provide an accurate opinion on the financial statements. Currently, ATLAS is used in financial statement audits to improve the quality of auditors' work. This quantitative research using the SEM-PLS method aims to determine whether ATLAS is also able to mitigate audit risk and see whether the auditor's experience and competence factors can support the use of ATLAS, and whether ATLAS mediates the effect of auditor experience and competence on audit risk. The research respondents were 31 KAPs in Surabaya. The results found that Audit Experience, Competence and ATLAS have an influence on ATLAS but both have a negative effect on Audit Risk, while ATLAS mediates the negative effect of Audit Experience and Competence on Audit Risk.
EFFECT OF AUDIT STANDARD COMPLIANCE, DIGITAL AUDIT, TIME BUDGET PRESSURE ON RED FLAG AND AUDIT DELAY Oktaviyanto, Nanda; Ratnawati, Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8490

Abstract

The purpose of this study was to test the ability of red flags as mediation of audit delay. This research was conducted because it is to test that red flags are signs of fraud or indications of fraud that auditors must pay attention to avoid audit delay. A total of 40 questionnaires were distributed to auditors from junior to partner level, but only 37 questionnaires were returned and processed. Hypothesis testing in this study uses analysis with the SmartPLS application with the Outer Model and Inner Model Test. The results showed that red flag is a mediation showing that red flag has a significant effect on audit delay. This shows that in the presence of red flags, auditors must be more careful and take immediate action to prevent audit delay through the variables tested, namely, Audit Standards Compliance, Digital Audit, Time Budget Pressure. Audit delay can occur due to red flags so that the auditor's decision to make a decision to provide an opinion will take a longer time.
EFFECT OF EXPORT-IMPORT OF OIL AND GAS COMMODITIES ON FOREIGN EXCHANGE RESERVES IN INDONESIA Sri Setiawati, Ririt Iriani; Harpy, Meyva
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8636

Abstract

Foreign exchange reserves are an important tool and source of financing for the state for national development. Changes in the value of the country's foreign exchange reserves are influenced by several factors, one of which is export-import activities. This study aims to analyze the effect of oil and gas exports and imports comodity on Indonesia's foreign exchange reserves in 2013-2022. The analytical method used in this study is multiple linear regression analysis. The data source used is a secondary time series data source obtained from the Central Bureau of Statistics (BPS). Data processing is done with the help of a computer application, namely the SPSS program. The results of the study show that Oil and Gas Exports (X1) and Oil and Gas Import Variables (X2) have a significant effect on Indonesia's Foreign Exchange Reserves for 2013- 2022.
ANALYSIS OF OPERATIONAL MANAGEMENT PERFORMANCE THROUGH APPLICATION OF STANDARD COSTING IN PT. ATLANTIC BIRURAYA Hidayati, Cholis; Amelia, Ariya
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8694

Abstract

The purpose of this study to analyze the performance of operational management by evaluating the variance resulting from standard conversion costs and actual conversion costs. The design of this research is to do a case study approach. The data used is the production cost report for the period January to October 2022. In addition, there is historical data regarding packaging purchases and information about the company. The method used in this study is a qualitative method by calculating the conversion cost variance. The results of the study show that there is a favorable variant in the cost of converting finished goods to cups of -Rp. 26,884,087.42, an unfavorable variant in the cost of converting finished goods to bottles of Rp. 24,115,098.18, an unfavorable variant in the cost of converting finished goods to gallons of Rp. 83,162,947. 03. From the results of this study it can be seen how the role of operational management during a series of production processes. There are still obstacles beyond the control of operational management and the lack of evaluation of standard costs on a regular basis causes a number of cost deviations that can be detrimental to the company.
DETERMINANT OF AUDIT DELAY IN INDONESIA Edtiyarsih, Denari Dhahana
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8459

Abstract

This research is a study using the literature study method which raises five recent studies in 2022 which project audit tenure, firm age, auditor relations, audit opinion, public accounting firm reputation, profitability, solvency, internal audit and the covid-19 pandemic, and committee audit against audit delay. The purpose of this study is to analyze more comprehensively the results of the five studies that have been carried out supported by other sources to increase literacy such as other research journals and books related to the analysis of determinants of audit delay.
LEGAL DIVERSIFICATION AS A STRATEGY TO REDUCE INVESTMENT RATIOS Manuelia, Lidya; Uzliawati, Lia
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8721

Abstract

Everyone who invests will want to get optimal profits with a growing capital value, whether using long-term investments or short-term investment products. Therefore, a strategy is needed in making investments. One of them is by investment diversification. Investment diversification is a widely accepted strategy for reducing investment risk. In analysing the portfolio, continuous analysis is needed in order to obtain relevant information, so that the target of portfolio formation through diversification provides optimal results. At the time when the traditional portfolio was recognised, the simple diversification of investments was the commonly used strategy, however, due to its inability to recognise the correlation between returns on different investments, simple diversification was replaced with efficient diversification. This study is aimed at conducting a comparative analysis between the simple and efficient diversification of investments, and to determine the combination of expected return and LQ-45 stock risk in order to select investments in Indonesia Stock Exchange through the establishment of an optimum portfolio.
MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021 Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8724

Abstract

Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021.
TOPIC CRITICAL ANALYSISTAX COMPLIANCE (TAX COMPLIANCE) IN A BIBLIOMETRIC PERSPECTIVE Perdana, Riza; Tjaraka, Heru
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to map, test, and analyze Tax Compliance articles that have been published in Scopus indexed international journals. This research also provides a mapping of the research sector that has never been done in the context of the theme of Tax Compliance. This study uses a qualitative method with a Bibliometric approach. Bibliometric research is a part of the Systematic Literature Review technique that examines bibliographic data in an article. This study analyzed 994 articles from 363 Scopus indexed international journals from 1960 - 2022. The results showed that (1) Kirchler was the most prolific writer with 45 articles, (2) the USA was the most productive country with 140 articles, (3) the University of Vienna as the most productive affiliate with 118 articles, and (4) the Journal of Economic Psychology as the most productive journal with 809 articles. This research contributes to the determination of research gaps and suggestions for subsequent research topics to researchers.

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