scholarly journals ANALISIS IMPLEMENTASI AUDIT INTERNAL PADA KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT BPR KRANJI KRIDA SEJAHTERA)

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Leoni Dynka Eisano ◽  
Titi Suhartati ◽  
Novitasari Novitasari
Keyword(s):  
Financial Reporting ◽  
Internal Audit ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Financial Report ◽  
Internal Auditors ◽  
Three Stages

ABSTRACTThe purpose of this study was to determine the effectiveness of the implementation of internalaudits on the quality of financial statements. This research approach is qualitative. The study was conducted at PT. BPR. Kranji Krida Sejahtera (BPR) which is engaged in banking by focusing on MSME entrepreneurs to improve the economic level of small and medium-sized communities. The object of this research is PT BPR Kranji Krida Sejahtera. The data used are primary data consisting of interviews and secondary data in the form of financial statements. Data analysis techniques were carried out through three stages, namely data reduction, data display, and conclusion. The results of this study indicate the effectiveness of the implementation of internal audit at PT BPR Kranji Krida Sejahtera is still relatively low. The benefit of this research is that this research can be used as a basis for redeveloping the implementation of internal audit principles, especially for financial reporting and to be used as a basis for the appointment of internal auditors Keywords:Internal Audit, Implementation, Effectiveness, Financial Report  ABSTRAKTujuan penelitian ini untuk mengetahui efektivitas implementasi audit internal pada kualitaslaporan keuangan. Pendekatan penelitian ini bersifat kualitatif.Penelitian dilakukan pada PT BPR Kranji Krida Sejahtera yang merupakan Bank Perkreditan Rakyat (BPR) yang bergerak di bidang perbankan dengan berfokus pada pengusaha UMKM untuk meningkatkan tingkat perekonomian masyarakat kecil dan menengah.Objek penelitian ini adalah PT BPR Kranji Krida Sejahtera.Data yang digunakan adalah data primer berupa hasil wawancara dan data sekunder berupa laporan keuangan.Teknik analisis data yang dilakukan melalui tiga tahap yakni tahap reduksi data, tahap penyajian data, dan tahap penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa efektivitas implementasi audit internal di PT BPR Kranji Krida Sejahtera masih tergolong rendah. Manfaat dari penelitian ini yaitu penelitian ini dapat dijadikan landasan untuk mengembangkan kembali implementasi prinsip-prinsip audit internal khususnya terhadap pelaporan keuangan serta agar dijadikan landasan untuk penunjukkan auditor internal..Kata kunci: Audit Internal, Implementasi, Efektivitas, Laporan Keuangan

scholarly journals ANALISIS PENGELOLAAN BARANG MILIK DAERAH di KABUPATEN MINAHASA UTARA (Studi Kasus Pada Badan Keuangan Kabupaten Minahasa Utara)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Conda Liesye Yolinita Dita Kalangi ◽  
Lintje Kalangi ◽  
Jessy D.L Warongan
Keyword(s):  
Local Government ◽  
Key Words ◽  
Qualitative Data ◽  
Research Result ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Financial Report ◽  
Secondary Sources

Management of Regional Property is one of the important indicators in the preparation of financial statements, thus affecting the quality of Local Government Financial Report (LKPD). This study aims to determine the suitability of the management of Regional Property at the Finance Agency of North Minahasa District with the Regulation of the Minister of Home Affairs No. 17 of 2007. This study, the authors use the type of qualitative data from primary and secondary sources. Primary data is taken from place, which is done through obsevarsi and interview. And secondary data, data obtained from the documentation. From the research result shows that the Management of Regional Property in North Minahasa Regency in Budget Year 2015, has been in accordance with the Minister of Home Affairs Regulation No. 17 of 2007, and now has been referring to the Minister of Home Affairs Regulation No. 19 of 2016.Key words : Management of Regional Property.

scholarly journals ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA

2019 ◽  
Vol 4 (2) ◽  
pp. 374-382
Author(s):  
Siti Rahma Nazila ◽  
Heru Fahlevi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Cash Flows ◽  
Primary Data ◽  
Financial Reports ◽  
Financial Report ◽  
Report System ◽  
The City ◽  
Banda Aceh

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals ANALISIS TERHADAP IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA EMKM CV. M’ARS STUDIO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Christian Jhon Mamengko ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Reporting Practices ◽  
Financial Position ◽  
Income Statement ◽  
Documentary Studies

One indicator that can be done to support the development of an increase in the national economy is through the Micro, Small and Medium Enterprises (EMKM). This study aims to find out about the implementation of financial reporting practices at CV. M’ars Studio, know the statement of financial position at the end of the period (balance sheet), find out the income statement during the period, knowing notes to financial statements during the period, based on EMKM SAK ETAP. The object of the research is the implementation of the EMKM Financial Accounting Standards CV. M’ars Studio. This type of research is qualitative and uses descriptive qualitative methods used in this study are primary data which is data obtained through interviews conducted by researchers on owners and administrators and through direct observation on CV. M’ars Studio besides that, secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. Secondary data obtained through evidence of library and documentary studies owned by CV. M’ars Studio. The results of this study indicate that there are several EMKM IFRS elements that have not been implemented by CV. M’ars Studio. Statement of financial position at the end of the period (balance sheet), which is still simple so the implementation is quite good, the income statement is almost in line with the standard so that the implementation made is good, and notes to financial statements at CV. M’ars Studio have not been implemented. There are major obstacles faced in implementing SAK EMKM, namely the lack of information to the entity regarding IFRDs that apply specifically to MSMEs.

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

scholarly journals PROSEDUR PENGHIMPUNAN DANA TABUNGAN SHAR-E DAN PENYAJIAN LAPORAN KEUANGAN PADA BANK MUAMALAT CABANG MANADO

2014 ◽  
Vol 3 (2) ◽  
pp. 16
Author(s):  
Nur Fitry Latief
Keyword(s):  
Research Result ◽  
Data Entry ◽  
Secondary Data ◽  
Financial Statements ◽  
Fund Raising ◽  
Primary Data ◽  
Islamic Banking ◽  
Customer Data ◽  
Financial Report ◽  
Operational Activities

This study is a continuation of the study authors in 2008 that have not been issued with a variable and the same research object and aimed to evaluate the extent to which procedures Savings Fund Raising Shar-E run in the operational activities of savings products Shar-E so that later on when the financial statements of banks Muamalat published in accordance with the rules laid down in Requirements financial accounting standards (SFAS) No. 59 of accounting Islamic banking is executed. The method used by the writer is descriptive research method with the primary data source (directly observed activities of employees of the accounting) and some secondary data (in the form of financial statements) whose purpose is to describe the state of the operational procedures of Muamalat bank branches serving customers Manado in savings products Shar -E and customer data entry system to the software to generate financial data in accordance with IAS 59, resulting in the presentation of the financial statements at the end of the closing presentation of the financial report that can be justified and the information presented is clear and fair information. While the techniques used were observation and interviews. The research result shows that the system of Accounting at Bank Muamalat branch Manado related savings fund raising procedures Shar-E has followed the procedures established and consistently until now. This suggests that the Bank Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on Accounting for Islamic Banking theoretically.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (3) ◽  
pp. 244
Author(s):  
Silviana Agustami ◽  
Imam Agus Suintri
Keyword(s):  
Financial Reporting ◽  
Rank Correlation ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Independent Variable ◽  
The Relationship ◽  
Descriptive Method

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

Implications of the Audit Oversight Board: External Auditors’ Perspective

2015 ◽  
Vol 2 (3) ◽  
pp. 1-4
Author(s):  
Mazlina Mustapha ◽  
Foong Sook Hwa
Keyword(s):  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditors ◽  
Face To Face ◽  
External Auditors ◽  
The Public ◽  
Training Costs ◽  
Audit Firms ◽  
And Training

The purpose of Audit Oversight Board (AOB) is to oversee the external auditors who audit the listed companies. Its establishment is expected to improve the quality of the audited financial statements and to increase the confidence of the public on the quality of the services provided by the auditors. This study explores how the establishment of audit oversight board affects the auditors in Malaysia. As the study is exploratory in nature with limited studies being carried out on AOB, face-to-face interviews were conducted with the external auditors. The findings show that the establishment of AOB affects the job of external auditors, especially on the documentation and training costs, which vary across audit firms of different sizes. There are opinions that the increased pressure on the external auditors is not solely due to the establishment of AOB, but it is also due to the revised accounting standards and other regulations. The study also finds that the external auditors’ reliance on the internal auditors is not affected by the establishment of AOB. In addition, regardless of whether the internal audit department is in-house or outsourced, it will not affect the reliance of external auditors on the internal auditors work.

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