{"title":"Strukturasi Konflik Penyesuaian Temuan Audit Melalui Penelitian Hubungan Antara Auditor Dengan Klien","authors":"A. Siagian","doi":"10.38204/JRAK.V7I1.516","DOIUrl":"https://doi.org/10.38204/JRAK.V7I1.516","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk memahami arti konflik temuan penyesuaian audit penyesuaian, untuk memeriksa ketentuan peran dan hubungan antara auditor dan manajemen klien mereka dalam proses penyelesaian audit. Teori stuktural menyatakan bahwa pelaku dan stuktur saling terkait, tidak ada struktur tanpa aktor, karena tidak ada tindakan tanpa struktur. Objek penelitian ini adalah kantor akuntan publik dan klien tempat penelitian bekerja, karena jumlah informan dalam penelitian ini adalah lima orang. Penelitian ini menggunakan pendekatan fenomenologis, karena penelitian ini berkaitan langsung dengan gejala yang terjadi dalam lingkungan interaksi manusia yang terorganisir. Metode yang digunakan dalam penelitian ini adalah kualitatif. Hasil penelitian mencerminkan bahwa keterkaitan antara auditor dan klien memiliki dua jenis utama, yaitu proaktif dan reaktif. Klien cenderung melakukan tindakan reaktif selama konflik dalam penyesuaian temuan audit, sehingga akan ada tindakan formal dan informal dalam interaksi ini yang akan mempengaruhi hasil audit.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134030992","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}
{"title":"Prediksi Pengaruh Perencanaan Biaya, Pengendalian Biaya, Anggaran Biaya Covid-19 Pada Keuangan Pemerintah Daerah","authors":"Lesi Hertati, Inten Meutia, Rochmawati, Otniel Safkaur, Peny Cahya Azwardi","doi":"10.38204/JRAK.V7I1.515","DOIUrl":"https://doi.org/10.38204/JRAK.V7I1.515","url":null,"abstract":"The function of the regional government budget is needed as a guide to determine steps to achieve the goal of realizing a just and prosperous society based on the 1945 constitution. Then the control function is needed to see how the steps have been carried out so as not to deviate from planning. which has been budgeted. Good budget and control functions will be able to create efficiency, in operations that can carry out control of these costs. Regional financial accounting data aims as a control tool. Control is a directing power, so that the purpose of correcting deviations that has been determined is to achieve an efficient and effective goal. Accounting data can be used as a tool for making decisions for local governments appropriately and quickly. For the many types of budgets contained in the regional government of the Covid-19 era, the realization of the Covid-19 cost budget is intended for people to look down to support their economy in the midst of the shock of the Covid-9 outbreak, which is not yet clear when it will end. The budget plays an important role in local government in order to create a just and prosperous society. This research was conducted at the district / city government in South Sumatra. The results show that cost planning, cost control, covid-19 era budget costs affect local government finances to help the economy of the people affected by the Corona Virus. The test tool used is SEM Lisrel, then the method used is this research method is descriptive and verification methods. \u0000 \u0000 ","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"603 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123222936","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}
A. Jahja, Subramaniam Sri Ramalu, Mohd Shahril Ahmad Razimi
{"title":"Generic Qualitative Research In Management Studies","authors":"A. Jahja, Subramaniam Sri Ramalu, Mohd Shahril Ahmad Razimi","doi":"10.38204/JRAK.V7I1.523","DOIUrl":"https://doi.org/10.38204/JRAK.V7I1.523","url":null,"abstract":"Although qualitative research becomes more widely accepted, however, its role in management studies is still underrepresented. This is because qualitative research requires an understanding of philosophy, terminology and theories which often presents conflicting perspectives. However, it should be noted that various qualitative research approaches started with generic qualitative research, which was considered easier to implement. Therefore, this article is aimed to provide insight into generic qualitative research and explain how to do it.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126398537","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}
{"title":"Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah","authors":"Milatul Izza","doi":"10.38204/jrak.v7i1.548","DOIUrl":"https://doi.org/10.38204/jrak.v7i1.548","url":null,"abstract":"ABSTRACK \u0000This research to determine whether the theory business entities has been applied and whether it has carried out financial reporting in accordance with the SAK EMKM at the UMKM Warung Sembako Mama Lita. This research is a qualitative with descriptive approach. With type of primary data, the method of collection is interviews and field observations. The results obtained show that the UMKM Warung Sembako Mama Lita have not applied business entity theory and have not even carried out financial reporting in accordance with SAK EMKM. The reason the two things above have not been stated is because business actors do not understand accounting at all. So in this study, the next researcher directs business actors to apply business entity theory and also assists in the process of preparing and presenting financial statements accordance with SAK EMKM.","PeriodicalId":336068,"journal":{"name":"JRAK (Jurnal Riset Akuntansi dan Bisnis)","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127197125","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}
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