Jurnal Riset Akuntansi最新文献

Analisis Sistem Pengendalian Internal Pembelian Barang (Purchasing) Pada Harris Hotel & Conventions Gubeng Surabaya 泗水哈里斯酒店及会议中心货物采购内部控制系统分析

Jurnal Riset Akuntansi Pub Date : 2024-07-22 DOI: 10.54066/jura-itb.v2i3.2195

Fitri Erliya, Wati, Sari Andayani, Jl. Raya, Rungkut Madya, Gunung Anyar, Surabaya. Kota, Kabupaten, Kec. Gununganyar

引用次数: 0

Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran 凭单法在支出循环调查审计中的应用

Jurnal Riset Akuntansi Pub Date : 2024-07-19 DOI: 10.54066/jura-itb.v2i3.2192

Duta Rahma Safira, Gideon Setyo Budiwitjaksono, Akuntansi, Jl. Rungkut, Madya No, Gunung Anyar, Kec. Gunung Anyar, Surabaya

{"title":"Penerapan Metode Vouching Pada Audit Investigatif Atas Siklus Pengeluaran","authors":"Duta Rahma Safira, Gideon Setyo Budiwitjaksono, Akuntansi, Jl. Rungkut, Madya No, Gunung Anyar, Kec. Gunung Anyar, Surabaya","doi":"10.54066/jura-itb.v2i3.2192","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2192","url":null,"abstract":"Business competition is increasing from time to time, encouraging companies to make financial reports as accurate as possible. These conditions cause companies to try various ways to create good financial reports by acting outside the limits, such as manipulating financial statements which are classified as fraud. The effort that must be made to detect and disclose fraud is an investigative audit that is carried out to detect fraud by collecting and analyzing evidence. PT XYZ as a client of KAP Y is a company in the field of logistics services that requires investigative audit services to reveal indications of fraud that occurred. This research aims to analyze the application of the vouching method in the investigative audit process of the expense cycle. The approach used in this research is a case study-based qualitative approach. The data used is secondary data through interviews with KAP Y auditors. Through the vouching method, the auditor can find fraud that occurs at PT XYZ in the expenditure cycle. The auditor found that there was a large amount of funds spent for unknown reasons and there was no valid evidence that could explain the use of these funds.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 764","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823322","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

Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi 实际工作讲座：在勿加泗卡省 Setu 的 Lubang Buaya 村为 Z 世代建设一个聪明而有创造力的年轻一代，并改善优质村庄和税务教育。

Jurnal Riset Akuntansi Pub Date : 2024-07-18 DOI: 10.54066/jura-itb.v2i3.2186

M. Generasi, Muda Cerdas, dan Kreatif, Serta Memperbaiki, Desa Berkualitas, dan Edukasi Perpajakan, Gen Z di Desa, Lubang Buaya Setu, Kabupaten Bekasi, Elia Rossa

{"title":"Kuliah Kerja Nyata: Membangun Generasi Muda Cerdas dan Kreatif, Serta Memperbaiki Desa Berkualitas, dan Edukasi Perpajakan pada Gen Z di Desa Lubang Buaya, Setu, Kab. Bekasi","authors":"M. Generasi, Muda Cerdas, dan Kreatif, Serta Memperbaiki, Desa Berkualitas, dan Edukasi Perpajakan, Gen Z di Desa, Lubang Buaya Setu, Kabupaten Bekasi, Elia Rossa","doi":"10.54066/jura-itb.v2i3.2186","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2186","url":null,"abstract":"The Real Work Lecture Program (KKN) has been implemented in Lubang Buaya Village, Setu, Kab. Bekasi. In this program we seek to help local communities overcome the problems in the economic, educational, social and health sectors as well as in the infrastructure and environmental sectors that they face. This article discusses KKN's efforts to develop the potential of the younger generation, especially Generation Z, through strengthening intelligent and creative education. Apart from that, this article also highlights improvements to village facility infrastructure to improve the quality of life of local communities. During KKN activities, various tax education programs are carried out to increase public understanding and awareness, especially generation Z, about the obligations and benefits of taxation. Through the integration of these activities, it is hoped that a young generation can be created that is not only intelligent and creative, but also has social awareness and the ability to contribute to sustainable village development. \u0000 ","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826715","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

Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X) 工资支出账户调查审计中凭证和确认程序的应用（PT X 案例研究）

Jurnal Riset Akuntansi Pub Date : 2024-07-18 DOI: 10.54066/jura-itb.v2i3.2190

Novi Eka Nadias, Gideon Setyo Budiwitjaksono, Jl. Rungkut, Madya No, Gn. Anyar, Kec. Gn, Anyar, Jawa Surabaya, Timur

{"title":"Penerapan Prosedur Vouching dan Konfirmasi Dalam Audit Investigatif Atas Akun Beban Gaji (Studi Kasus Pada PT X)","authors":"Novi Eka Nadias, Gideon Setyo Budiwitjaksono, Jl. Rungkut, Madya No, Gn. Anyar, Kec. Gn, Anyar, Jawa Surabaya, Timur","doi":"10.54066/jura-itb.v2i3.2190","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2190","url":null,"abstract":"Investigative audit can be interpreted as a process carried out by an independent party to prove the presence or absence of fraud. Seeing these conditions, the investigative auditor must carry out audit procedures effectively and efficiently in order to obtain conclusions regarding how fraud can occur. It is undeniable that various forms of fraud can occur in every company, one of which is fraud in the employee payroll system. Furthermore, PT X is a manufacturing company and one of the clients of KAP Y which requires investigative audit services to detect fraud in the payment of salaries for casual employees. The purpose of this research is to analyze the application of vouching and confirmation procedures in the investigative audit process of the salary expense account at PT X. The writing of this article uses a qualitative approach based on case studies. Secondary data for this research was obtained through interviews and documentation. Data analysis was carried out by preparing questions and recording the results of interviews for further analysis. The author also organizes the information obtained to get a conclusion. The results of this study prove that vouching and confirmation procedures are able to detect fraud in the investigative audit process. In this case, it has been found that there is a difference between the amount of funds spent by the company for salary payments and the amount of funds received by daily casual employees.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141826095","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

Analisis Kinerja Keuangan Melalui Rasio Profitabilitas Pada UMKM Zenfood Frozen Malang 通过盈利比率分析马朗 UMKM Zenfood 冷冻公司的财务业绩

Jurnal Riset Akuntansi Pub Date : 2024-07-18 DOI: 10.54066/jura-itb.v2i3.2191

Shany Putri Nabilla, Hanifiyatussamha Adieb, Davina Pink, Aulia Mirza, Mohamad Bastomi

{"title":"Analisis Kinerja Keuangan Melalui Rasio Profitabilitas Pada UMKM Zenfood Frozen Malang","authors":"Shany Putri Nabilla, Hanifiyatussamha Adieb, Davina Pink, Aulia Mirza, Mohamad Bastomi","doi":"10.54066/jura-itb.v2i3.2191","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2191","url":null,"abstract":"This study aims to determine financial performance through profitability ratios at Zenfood Frozen MSMEs located on Jalan Ir. Rais IX Malang City. The approach used in this research is a Quantitative Descriptive approach. The data used is primary data collected through a process of direct observation, interviews, and documentation, regarding variable costs, revenues and profits that occur. Data analysis uses profit analysis to determine the amount and value of product sales using income analysis. This study describes the profitability ratios at UMKM Zenfood Frozen Malang as follows Gross Profit Margin in May was 36.4% and June was 39.1%, Net Profit Margin in May was 34.8% and June was 35.6%, ROA in May was 43.4% in June was 47.5% ROE in May was 65.1% and June was 62.4%. The results of the calculation of profitability ratios in Zenfood Frozen MSMEs according to Industry Profitability Ratio Standards, the results of the calculation of gross profit margin, net profit margin, ROA and ROE for the May-June period are above the industry standard average. Zenfood Frozen business owners are advised to continue to monitor and analyze business profitability regularly.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141824508","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

Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi 审计师能力是调查性审计的支持因素

Jurnal Riset Akuntansi Pub Date : 2024-07-18 DOI: 10.54066/jura-itb.v2i3.2188

Tiara Fibrianti Ning Tyas, Gideon Setyo Budiwitjaksono

{"title":"Kompetensi Auditor Sebagai Faktor Pendukung Audit Investigasi","authors":"Tiara Fibrianti Ning Tyas, Gideon Setyo Budiwitjaksono","doi":"10.54066/jura-itb.v2i3.2188","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i3.2188","url":null,"abstract":"Fraud detection is urgent for many companies or agencies. Cases of fraud and irregularities are increasingly rampant in Indonesia. Cases of corruption, misappropriation of assets, abuse of authority, and fraudulent financial statements often occur in various government agencies and companies. This study aims to determine auditor competence as a supporter of investigative audits. An interpretive qualitative method with a phenomenological approach was used in this study. Data collection techniques were carried out through interviews and observation. Data analysis was carried out by compiling questions, recording interview results, and analyzing and organizing them. The results showed that auditor competence has an influence on investigative audits. Qualified forensic analysis skills, interview skills to obtain information, and critical thinking to solve every problem in the field. Auditor competence in terms of understanding and knowledge related to regulations and laws is very important because it is the basis or guideline for conducting investigative audits. Because auditor competence is an important factor in supporting investigative audits, competency development is very necessary. Training, seminars, or continuing education can be a form of development that can be implemented by auditors. Qualified competence will improve the quality of the audit.","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":" 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141827317","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

Pentingnya Prosedur yang Disepakati dalam Teknik Lingkup Penugasan Audit Investigasi 商定程序在调查性审计业务约定范围界定技术中的重要性

Jurnal Riset Akuntansi Pub Date : 2024-07-18 DOI: 10.54066/jura-itb.v2i3.2189

Shalsya Dian Aprilyana, Gideon Setyo Budiwitjaksono

引用次数: 0

Implementasi Strategis Sistem Informasi Akuntansi Melalui Analisis Komparatif 通过比较分析战略性实施会计信息系统

Jurnal Riset Akuntansi Pub Date : 2024-05-13 DOI: 10.54066/jura-itb.v2i2.1853

Adinda Dwi Arini, Jl. Mayor, Sujadi No.46, Plosokandung Kec Kudusa, Kab Kedungwaru, Tulungagung Jawa, Timur, Kata Kunci, Sistem, Informasi Akuntansi, Implementasi Strategis, Kinerja Sistem, Informasi Akntansi

{"title":"Implementasi Strategis Sistem Informasi Akuntansi Melalui Analisis Komparatif","authors":"Adinda Dwi Arini, Jl. Mayor, Sujadi No.46, Plosokandung Kec Kudusa, Kab Kedungwaru, Tulungagung Jawa, Timur, Kata Kunci, Sistem, Informasi Akuntansi, Implementasi Strategis, Kinerja Sistem, Informasi Akntansi","doi":"10.54066/jura-itb.v2i2.1853","DOIUrl":"https://doi.org/10.54066/jura-itb.v2i2.1853","url":null,"abstract":"This research aims to investigate the strategic implementation of accounting information systems (AIS) through a comparative analysis of various approaches employed within organizations. In the face of rapidly changing business dynamics, the role of AIS is pivotal in supporting accurate managerial decisions and ensuring operational sustainability.The research methodology involves data collection from multiple organizations that implement AIS using distinct approaches. A comparative analysis is conducted across various implementation aspects, including system design, technological integration, data management, information security, and their impacts on financial and operational performance within the companies. The findings reveal that a strategic approach in implementing AIS provides a competitive edge for organizations. It was identified that factors such as appropriate technology selection, efficient integration, robust data security, and integrated management significantly contribute to the success of AIS implementation.These findings offer valuable insights for practitioners and managers in planning, developing, and enhancing the effectiveness of AIS in the context of dynamic market changes and business environments. The implications of this research provide a foundation for organizations to make strategic decisions regarding AIS investments and implementation to enhance their competitiveness and operational performance. \u0000 ","PeriodicalId":513369,"journal":{"name":"Jurnal Riset Akuntansi","volume":"63 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140984968","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