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The Inlfuence of Internal Audit on Fraud Prevention at Perum Bulog (Company Logistic Business Agency) Bandung City 万隆市Perum Bulog(公司物流营业所)内部审计对防范舞弊的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.1997
Yuli Sri Rahayu
{"title":"The Inlfuence of Internal Audit on Fraud Prevention at Perum Bulog (Company Logistic Business Agency) Bandung City","authors":"Yuli Sri Rahayu","doi":"10.36555/jasa.v7i1.1997","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1997","url":null,"abstract":"This study aims to determine the effect of internal audit on fraud prevention at Perum Bulog Bandung. The factors tested in this study are the independent variable is internal audit, while the dependent variable is fraud prevention. The research method used is the verification method. The population in this study were employees of the Internal Supervisory Unit (SPI). The sampling technique used is a non-probability sampling technique with a total sampling technique so that the number of samples is 34 employees. The analytical method used is simple linear regression analysis using the SPSS Version 25.00 program. The results of the study indicate that internal audit and fraud prevention are included in the fairly good category. In addition, the results of hypothesis testing show that internal audit has an effect on preventing fraud at Perum Bulog, Bandung City. The magnitude of the influence of internal audit in contributing to fraud prevention is 31.5%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847330","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}
引用次数: 0
The Influence of Internal Control on Employee Performance With Reward System as a Moderating Variable 薪酬制度为调节变量的内部控制对员工绩效的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.1968
Nugrahadi Fajria Irawan
{"title":"The Influence of Internal Control on Employee Performance With Reward System as a Moderating Variable","authors":"Nugrahadi Fajria Irawan","doi":"10.36555/jasa.v7i1.1968","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1968","url":null,"abstract":"This study aims to determine the ability of the reward system in moderating the influence of internal control on employee performance at PT.Kawan Era Baru Bandung Branch. The factors tested in this study are the independent variable is internal control, the dependent variable is employee performance, while the moderating variable is the reward system. The research method used is the explanatory method. The population in this study were employees at PT.Kawan Era Baru Bandung Branch. The sampling technique used is non-probability sampling technique with purposive sampling technique so that the number of samples is 96 employees. The analytical method used is moderated regression analysis using the SPSS Version 23.00 program. The results showed that internal control and reward systems affect employee performance, and the reward system can moderate the relationship between internal control and employee performance at PT.Kawan Era Baru Bandung branch. In addition, the magnitude of the influence of internal control, reward system, and interaction moderation in contributing to employee performance is 65.6%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847328","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}
引用次数: 0
The Effect of Accounting Conservatism, Company Size and Good Corporate Governance on the Quality of Company Profits 会计稳健性、公司规模和良好公司治理对公司利润质量的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2122
Zuriani Ritonga, Lakharis Inuzula, Mulyadi Mulyadi
{"title":"The Effect of Accounting Conservatism, Company Size and Good Corporate Governance on the Quality of Company Profits","authors":"Zuriani Ritonga, Lakharis Inuzula, Mulyadi Mulyadi","doi":"10.36555/jasa.v7i1.2122","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2122","url":null,"abstract":"Failure of financial reports to meet the information needs of report users. Profit, which should be an indicator for decision making, is not presented in accordance with actual facts about the company's economic condition, so the quality is doubtful. Profits that do not show true information about the company's performance will have an impact on the objectives to be achieved by the users of the report. This study aims to determine the effect of accounting conservatism, company size and good corporate governance on the quality of company earnings. The data used in this study is secondary data in the form of financial statements of non-financial institution companies from 2018 to 2022. This research uses descriptive statistical analysis. The results showed that Conservatism has a positive effect on earnings quality, the tcount value is 3.319 with a significance level of 0.003, company size and good corporate governance have no effect on earnings quality. This means the hypothesis is rejected. The coefficient of determination ((R2) shows the magnitude of the contribution of the independent variable to the dependent variable. 0.825 This means that 82.5% of the quality of company earnings is influenced by accounting conservatism, company size and good corporate governance, while the remaining 7.5% is influenced by other variables not examined.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847329","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}
引用次数: 1
The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable 以企业规模为控制变量的财务总监、盈利能力、杠杆和审计委员会对避税的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2102
Okka Bekti Dwi Anggara, Kautsar Riza Salman
{"title":"The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable","authors":"Okka Bekti Dwi Anggara, Kautsar Riza Salman","doi":"10.36555/jasa.v7i1.2102","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2102","url":null,"abstract":"The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847182","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}
引用次数: 0
Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model 运用F-Score模型分析财务舞弊报告的舞弊六边形理论
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2165
Dini Wulandari, Syahril Ali
{"title":"Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model","authors":"Dini Wulandari, Syahril Ali","doi":"10.36555/jasa.v7i1.2165","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2165","url":null,"abstract":"The research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive sampling technique which was obtained as many as 59 of manufacture sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used SEM-PLS with WarpPLS 7.0 software. The result of this research show that stimulus, opportunity, rationalization and ego have positive and significant to fraudulent financial reporting, collusion have negative and significant to fraudulent financial reporting, while the capability did not have effect to fraudulent financial reporting.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"246 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847185","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}
引用次数: 0
Analysis of Tax Planning Implementation to Minimize Value Added Tax Load 减少增值税税负的税收筹划实施分析
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.1940
Eni Wahyu Setyaningsih, Rizki Indrawan
{"title":"Analysis of Tax Planning Implementation to Minimize Value Added Tax Load","authors":"Eni Wahyu Setyaningsih, Rizki Indrawan","doi":"10.36555/jasa.v7i1.1940","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1940","url":null,"abstract":"As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847326","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}
引用次数: 1
Application of Enterprise Architecture to Decentralized Architecture in Internet Databases 企业体系结构在分布式数据库中的应用
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2068
Novania Putri Amanda, Galuh Tresna Murti, Agung Nugroho, Stephen S.W. Situmorang
{"title":"Application of Enterprise Architecture to Decentralized Architecture in Internet Databases","authors":"Novania Putri Amanda, Galuh Tresna Murti, Agung Nugroho, Stephen S.W. Situmorang","doi":"10.36555/jasa.v7i1.2068","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2068","url":null,"abstract":"Enterprise architecture is a holistic, hierarchical and abstract description of the essential elements of an organization to maximize shareholder value over time. Enterprise Architecture (EA) is a way to structure enterprise information system elements which can be a set of models and relationships between enterprise elements used in planning, designing, and realizing an enterprise structure, business processes, information systems, and related infrastructure in inside. The database application architecture describes the basic design of the database application to be built. The database architecture describes the interaction diagram between the components that make up the database management system. These components include hardware devices, software, computer networks, and users. Distribution Architecture or Decentralized Architecture has its own advantages and disadvantages.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"234 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847186","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}
引用次数: 0
Analysis of Raw Material Supply System at Cv. X Cv下原料供应系统分析。X
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2186
Ananda Putri Haniyah, Sumaryanto Sumaryanto
{"title":"Analysis of Raw Material Supply System at Cv. X","authors":"Ananda Putri Haniyah, Sumaryanto Sumaryanto","doi":"10.36555/jasa.v7i1.2186","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2186","url":null,"abstract":"This study aims to determine the procedures for managing raw material inventory to support the smooth production process applied to CV. X. This research used a descriptive qualitative research method with a case study approach. Researchers took an object in the wood products industry, namely CV. X, which is located on Jl. Imogiri, Sumber Agung, Jetis, Bantul, Special Region of Yogyakarta 55781. This research was conducted on 28 December 2022 - 19 January 2023. Data collection techniques used in this study were interviews and observation. The analysis technique of this research uses thematic analysis techniques in data analysis of raw material supply systems. Data analysis in this study used the Atlas.ti 22 application. The research results produced the process of supplying raw materials at CV. X begins with preparing reports for raw material inventories addressed to suppliers through reports on raw material requirements, raw material stocks in warehouses, plans for purchasing raw materials, types of raw materials, and quantities and expiration dates. The production system will request raw materials from the warehouse department, and then the warehouse department will record the expenditure and condition of the raw materials in the warehouse. After that, it will be reported to the purchasing department, and the purchasing department will make submissions for the procurement of goods.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847187","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}
引用次数: 0
Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic 2019冠状病毒病大流行期间，无形投资对印尼食品和饮料行业非财务业绩的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.2170
Kevin Berutu, Farah Margaretha Leon
{"title":"Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic","authors":"Kevin Berutu, Farah Margaretha Leon","doi":"10.36555/jasa.v7i1.2170","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2170","url":null,"abstract":"This study is created to know if intangible investment affect non-financial performance in food and beverage industry in Indonesia during Covid-19 pandemic from 2017 to 2021. The data used in this study were obtained from financial statements of manufacturing companies that move in food and beverage industry and consistently the annual report listed in Indonesia Stock Exchange from 2017 to 2021. This study used purposive sampling which is why the sample used in this study amounted to 100 samples. This study also use multiple linear regression models to test the hypothesis. The result of this study had proven that market capitalization and leverage have an influence on non-financial performance. While the other independent variables do not have an influence on non-financial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847180","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}
引用次数: 0
The Effect of Independence, Due Professional Care, and Experience on Audit Quality 独立性、应有的专业谨慎和经验对审计质量的影响
Jurnal AKSI Akuntansi dan Sistem Informasi Pub Date : 2023-04-29 DOI: 10.36555/jasa.v7i1.1970
Bayu Bayu, Harry Budiantoro, Kanaya Lapae, Supriyatin Supriyatin, Hesty Juni T S
{"title":"The Effect of Independence, Due Professional Care, and Experience on Audit Quality","authors":"Bayu Bayu, Harry Budiantoro, Kanaya Lapae, Supriyatin Supriyatin, Hesty Juni T S","doi":"10.36555/jasa.v7i1.1970","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1970","url":null,"abstract":"In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847181","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}
引用次数: 0
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