The study identified the problems as follows: Revenue realization has not reached the budgeted target, and Budget difference has not fully benefited because there is a significant decrease in actuality in 2019 to 2021. have not got the set budget and know how to apply responsibility accounting in evaluating the performance of revenue centers. This research method uses a literature review with a descriptive approach, part of qualitative research methods. Has the aim of collecting scientific data and information in the form of theories, books, and journals as solutions and the basis for arguments. The qualitative method refers to an in-depth understanding of specific main ideas. It is concluded that the existing revenue performance assessment still has complex problems and requires a lot of improvement, starting from internal and external constraints. The approach taken must also use Top-Down because it can clarify the authority and responsibility in each section and division and be guided directly from the leadership to the staff and employees of PT. Sumber Satwa Sejahtera. The approach used is Top-Down to clarify each division's authority and responsibility. The fact is that actual income does not match the estimated revenue due to changes in circumstances such as changes in the price of chickens per unit/kilogram, several sick chickens, loss of dead chickens, The increase in the price of essential commodities, the increase in selling prices due to deteriorating economic changes and the Covid-19 pandemic that hit Indonesia resulted in several restaurants being temporarily closed (lockdown).
研究发现了以下问题:收入实现没有达到预算目标，预算差异没有完全受益，因为2019年至2021年的实际收入大幅减少。没有固定的预算，知道如何运用责任会计来评价收入中心的绩效。本研究方法采用文献综述与描述性方法，部分定性研究方法。以理论、书籍和期刊的形式收集科学数据和信息，作为解决方案和论证的基础。定性方法是指对具体主要思想的深入理解。结论是，现有的税收绩效考核仍然存在复杂的问题，需要从内部约束和外部约束两个方面进行改进。所采取的方法也必须采用自上而下的方法，因为它可以明确每个部门和部门的权力和责任，并直接从领导引导到PT. Sumber Satwa Sejahtera的员工。所使用的方法是自上而下的，以明确每个部门的权力和责任。事实是，由于情况的变化，如每公斤鸡的价格变化、几只病鸡、死鸡的损失、基本商品价格上涨、经济变化恶化导致销售价格上涨以及袭击印度尼西亚的Covid-19大流行导致几家餐馆暂时关闭(封锁)，实际收入与预计收入不符。
{"title":"ANALISIS PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DALAM PENILAIAN KINERJA PUSAT PENDAPATAN PT.SUMBER SATWA SEJAHTERA DI MEDAN","authors":"Tasya Rahma Dayani Pohan, Laylan Syafina","doi":"10.32663/jaz.v5i1.2922","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2922","url":null,"abstract":"The study identified the problems as follows: Revenue realization has not reached the budgeted target, and Budget difference has not fully benefited because there is a significant decrease in actuality in 2019 to 2021. have not got the set budget and know how to apply responsibility accounting in evaluating the performance of revenue centers. This research method uses a literature review with a descriptive approach, part of qualitative research methods. Has the aim of collecting scientific data and information in the form of theories, books, and journals as solutions and the basis for arguments. The qualitative method refers to an in-depth understanding of specific main ideas. It is concluded that the existing revenue performance assessment still has complex problems and requires a lot of improvement, starting from internal and external constraints. The approach taken must also use Top-Down because it can clarify the authority and responsibility in each section and division and be guided directly from the leadership to the staff and employees of PT. Sumber Satwa Sejahtera. The approach used is Top-Down to clarify each division's authority and responsibility. The fact is that actual income does not match the estimated revenue due to changes in circumstances such as changes in the price of chickens per unit/kilogram, several sick chickens, loss of dead chickens, The increase in the price of essential commodities, the increase in selling prices due to deteriorating economic changes and the Covid-19 pandemic that hit Indonesia resulted in several restaurants being temporarily closed (lockdown).","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133070572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.
{"title":"Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi","authors":"Siti Amel Amelia","doi":"10.32663/jaz.v5i1.2841","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2841","url":null,"abstract":"This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. \u0000The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123613576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of family economic conditions and lecturer competencies on student achievement in the economics and business faculty of Prof. University. Dr. Hazairin, SH. This research was conducted by the Faculty of Economics and Business, Prof. University. Dr. Hazairin, SH. The number of samples in this study were 93 respondents. The results showed that 24.1% of the variables of family economic conditions and the competence of lecturers were able to explain the variables of student learning achievement. Based on the results of the simultaneous test, the variables of family economic conditions and the competence of lecturers affect student learning achievement, while based on the partial test, the variables of family economic conditions affect student learning achievement and lecturer competencies affect student learning achievement.
{"title":"PRESTASI MAHASISWA DI NILAI DARI KONDISI EKONOMI KELUARGA DAN KOMPETENSI DOSEN","authors":"Winny Lian Seventeen, Nina Yulianasari","doi":"10.32663/jaz.v5i1.2892","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2892","url":null,"abstract":"This study aims to examine the effect of family economic conditions and lecturer competencies on student achievement in the economics and business faculty of Prof. University. Dr. Hazairin, SH. This research was conducted by the Faculty of Economics and Business, Prof. University. Dr. Hazairin, SH. The number of samples in this study were 93 respondents. The results showed that 24.1% of the variables of family economic conditions and the competence of lecturers were able to explain the variables of student learning achievement. Based on the results of the simultaneous test, the variables of family economic conditions and the competence of lecturers affect student learning achievement, while based on the partial test, the variables of family economic conditions affect student learning achievement and lecturer competencies affect student learning achievement.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116438081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit. Keywords: raw material cost, selling price and Profits
{"title":"PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI","authors":"Rendi Heryadi","doi":"10.32663/jaz.v5i1.2805","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2805","url":null,"abstract":"This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit. \u0000Keywords: raw material cost, selling price and Profits \u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122265682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by obtaining samples during 2017-2020. The data analysis methodology used is data analysis technique, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). Simultaneous test (F-count) obtained F-count value of 77.457 > F table 2.50. This value can be concluded that the ratio of working capital to total assets, the ratio of earnings before interest and taxes, the ratio of earnings before taxes to current debt and the ratio of sales to total assets have a significant effect on financial distress simultaneously. The coefficient of determination (R2) can be seen that the value of the determinant coefficient is 0.907, this shows that the dependent variable (financial distress) can simultaneously be explained by the dependent variable (that the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets, the ratio profit before tax to current liabilities, ratio of sales to total assets) of 82.2%. During the observations, it was shown that the research data of 18 food and beverage companies listed on the Indonesia Stock Exchange were still in a state of financial distress.
{"title":"ANALISIS POTENSI TERJADINYA FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE SPRINGATE (S-SCORE) PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI","authors":"Siti Istiana","doi":"10.32663/jaz.v5i1.2923","DOIUrl":"https://doi.org/10.32663/jaz.v5i1.2923","url":null,"abstract":"This study aims to examine the potential for financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). By using the Springate (S-score) method to see how big the potential for financial distress that occurred before bankruptcy in the 2017-2020 period in food and beverage companies was. The method used in this study is a quantitative method with an associative approach. The data used in this research is secondary data and the data is collected through observation and literature study. The sampling technique used is purposive sampling technique by obtaining samples during 2017-2020. The data analysis methodology used is data analysis technique, classical assumption test, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression analysis, hypothesis testing and coefficient of determination test (R2). \u0000Simultaneous test (F-count) obtained F-count value of 77.457 > F table 2.50. This value can be concluded that the ratio of working capital to total assets, the ratio of earnings before interest and taxes, the ratio of earnings before taxes to current debt and the ratio of sales to total assets have a significant effect on financial distress simultaneously. The coefficient of determination (R2) can be seen that the value of the determinant coefficient is 0.907, this shows that the dependent variable (financial distress) can simultaneously be explained by the dependent variable (that the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets, the ratio profit before tax to current liabilities, ratio of sales to total assets) of 82.2%. During the observations, it was shown that the research data of 18 food and beverage companies listed on the Indonesia Stock Exchange were still in a state of financial distress.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131582449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.
{"title":"Pengaruh Struktur Kepemilikan, Struktur Aset dan Profitabilitas Terhadap Kebijakan Hutang","authors":"Eny Purwaningsih, Zefanya Gabriella Gulo","doi":"10.32663/jaz.v4i2.2439","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2439","url":null,"abstract":"Recently the company must have the ability to manage the company's funding sources as well to avoid company losses so the purpose of this study is to find out empirically about the influence of managerial ownership structure, institutional ownership structure, foreign ownership structure, asset structure, and profitability on debt policy in partially or simultaneously in Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This study uses a type of causal comparative research which is used to determine the relationship between cause and effect on two or more variables. The sample in this study is the Food and Beverage sub-sector at Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period using the purposive sampling method. There are 6 companies that meet the criteria of the research sample, so the sample is 30 financial statements. The results showed that partially there was a significant and significant influence of institutional ownership (IOWN), foreign ownership (FOWN), and profitability (NPM) variables on debt policy, while managerial ownership (MOWN) and asset structure (FASDR) variables had no influence on debt policy. Simultaneously there is influence of managerial ownership (MOWN), institutional ownership (IOWN), foreign ownership (FOWN), asset structure (FASDR) and profitability (ROE) on debt policy.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122979943","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of the application of accounting information systems, internal control and the use of accounting information technology partially or simultaneously on the performance of employees at PT. Double Prestige. This study uses primary data through questionnaires distributed to respondents PT. Double Prestige. The number of samples taken as many as 69 employees of PT. Double Prestige. The sampling technique used purposive sampling method. Data were analyzed by multiple linear regression method. Based on the results of the study, it shows that the application of accounting information systems has no significant effect on employee performance, internal control has a significant effect on employee performance, the use of accounting information technology has no significant effect on employee performance. Simultaneously the application of accounting information systems, internal control and the use of accounting information technology have a significant effect on employee performance at PT. Double Prestige.
{"title":"PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERN DAN PENGGUNAAN TEKNOLOGI INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN","authors":"Fathul Hilal Perdanakusuma, Dandi Simanjorang","doi":"10.32663/jaz.v4i2.2453","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2453","url":null,"abstract":"The purpose of this study was to determine the effect of the application of accounting information systems, internal control and the use of accounting information technology partially or simultaneously on the performance of employees at PT. Double Prestige. This study uses primary data through questionnaires distributed to respondents PT. Double Prestige. The number of samples taken as many as 69 employees of PT. Double Prestige. The sampling technique used purposive sampling method. Data were analyzed by multiple linear regression method. Based on the results of the study, it shows that the application of accounting information systems has no significant effect on employee performance, internal control has a significant effect on employee performance, the use of accounting information technology has no significant effect on employee performance. Simultaneously the application of accounting information systems, internal control and the use of accounting information technology have a significant effect on employee performance at PT. Double Prestige.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133424061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.
本文旨在确定内部审计师和外部审计师在发现资产挪用欺诈中的作用。2019冠状病毒病大流行导致许多公司的欺诈案件增加。如今，滥用资产的情况最常发生在公司里。本研究采用文献综述研究类型的定性方法进行，本研究中使用的数据信息来自以往的研究和书籍。在本研究中使用的技术是描述性分析。本研究的结果表明，内部审计师的作用是执行各种审计程序，以发现欺诈，如检查每一个采购和库存交易，检测公司的实物文件。外部审计师的作用是监督内部审计师发现舞弊资产挪用，因为内部审计师更了解公司的情况，另一个作用是参与审计程序，对财务报表的公平性提出意见，从而提供重要的信息，作为发现舞弊资产挪用(misappropriation of assets)的信息。随着内部审计员和外部审计员的作用，预计能够发现一些公司或组织的资产挪用欺诈案件。
{"title":"PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION","authors":"Niyawati Muniroh, Kartika Pradana Suryatimur","doi":"10.32663/jaz.v4i2.2444","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2444","url":null,"abstract":"This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"26 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133238985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan kinerja keuangan perusahaan asuransi Syariah di Indonesia dengan menggunakan rasio early warning system sebelum dan selama pandemi covid-19. Pemilihan sampel menggunakan metode purposive sampling. Kinerja keuangan perusahaan asuransi syariah diukur dengan rasio beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis yang diperbandingkan antara sbelum dan selama pandemic covid-19 yang diperoleh melalui Laporan keuangan perusahaan asuransi Syariah di indonesia yang telah di audit. Pengujian hipotesis menggunakan uji beda paired sample T tes. Hasil penelitian ini membuktikan bahwa tidak terdapat perbedaan kinerja keuangan dalam aspek beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis antara sebelum dan selama pandemi covid-19.
{"title":"ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH MENGGUNAKAN RASIO EARLY WARNING SYSTEM SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Syafrul Antoni","doi":"10.32663/jaz.v4i2.2448","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2448","url":null,"abstract":"Penelitian ini bertujuan memberikan bukti empiris mengenai perbandingan kinerja keuangan perusahaan asuransi Syariah di Indonesia dengan menggunakan rasio early warning system sebelum dan selama pandemi covid-19. Pemilihan sampel menggunakan metode purposive sampling. Kinerja keuangan perusahaan asuransi syariah diukur dengan rasio beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis yang diperbandingkan antara sbelum dan selama pandemic covid-19 yang diperoleh melalui Laporan keuangan perusahaan asuransi Syariah di indonesia yang telah di audit. Pengujian hipotesis menggunakan uji beda paired sample T tes. \u0000Hasil penelitian ini membuktikan bahwa tidak terdapat perbedaan kinerja keuangan dalam aspek beban klaim, pengembalian investasi, Likuiditas, Pertumbuhan premi dan Rasio cadangan teknis antara sebelum dan selama pandemi covid-19.","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"187 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131712801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the development of the regional financial capacity of the Jepara Regency Government in 2013 - 2019 based on the effectiveness, efficiency, and financial independence of the region and its trends in 2020 - 2025. This study used secondary data from the 2013 Jepara Regency Budget Realization Report (LRA) until 2019. These types of research are quantitative descriptive research. The analytical tools in this study are the ratio of effectiveness, efficiency ratio, and the ratio of regional financial independence. As well as the trend of effectiveness, efficiency, and regional financial independence. The results of the analysis show that the regional financial effectiveness ratio is included in the criteria, the regional financial efficiency ratio with an average of 97.11% in a less efficient position, and the regional financial independence ratio with an average of 22.47% in an instructive position. Then the effective and efficient trend shows the direction of downward development and tends to increase. It is hoped that the local government of Jepara Regency will be able to look for characteristics and explore the potential of the region it has in an effort to maximize PAD and regional financial independence.
{"title":"ANALISIS TREND EFEKTIVITAS, EFISIENSI, DAN KEMANDIRIAN KEUANGAN DAERAH KABUPATEN JEPARA","authors":"Lisa Robiatu Sakdiyah","doi":"10.32663/jaz.v4i2.2445","DOIUrl":"https://doi.org/10.32663/jaz.v4i2.2445","url":null,"abstract":"The purpose of this study was to determine the development of the regional financial capacity of the Jepara Regency Government in 2013 - 2019 based on the effectiveness, efficiency, and financial independence of the region and its trends in 2020 - 2025. This study used secondary data from the 2013 Jepara Regency Budget Realization Report (LRA) until 2019. These types of research are quantitative descriptive research. The analytical tools in this study are the ratio of effectiveness, efficiency ratio, and the ratio of regional financial independence. As well as the trend of effectiveness, efficiency, and regional financial independence. The results of the analysis show that the regional financial effectiveness ratio is included in the criteria, the regional financial efficiency ratio with an average of 97.11% in a less efficient position, and the regional financial independence ratio with an average of 22.47% in an instructive position. Then the effective and efficient trend shows the direction of downward development and tends to increase. It is hoped that the local government of Jepara Regency will be able to look for characteristics and explore the potential of the region it has in an effort to maximize PAD and regional financial independence. \u0000","PeriodicalId":114688,"journal":{"name":"JAZ:Jurnal Akuntansi Unihaz","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129550576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：