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All Journal IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Organum: Jurnal Saintifik Manajemen dan Akuntansi Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Nusantara Science and Technology Proceedings Apssai Accounting Review (ApAR) SENTRI: Jurnal Riset Ilmiah
Nur Apandi, R Nelly
Universitas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : The International Journal of Business Review (The Jobs Review)

 1 
FAIR VALUE OF NON-CURRENT ASSETS AND THE SECOND LARGEST OWNERSHIP ON AUDIT FEE Hapsari, Beriliana; Apandi, R. Nelly Nur
The International Journal of Business Review (The Jobs Review) Vol 1, No 1 (2018): The International Journal of Business Review. June 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i1.12048

Abstract

The use of fair value method has positive and negative impact. The positive impact of applying the fair value method is more relevant for the decision maker and shows the economic value according to the circumstances at that time. While its negative impact, can lead to manipulation and uncertainty. It takes greater effort for the auditor to assess fairness of fair non-current asset quality, resulting in increased audit fees. This study aims to determine the effect of fair value of non-current asset on the determination of audit fees and to know the multiple large shareholder moderation in the relationship between fair value of non-current asset and audit fee. Using the OLS regression, this study uses companies listed on the IDX from 2013 to 2015 with the exception of the financial sector. The result of this research indicates that fair value of non-current asset influences audit fee and this research shows that the second largest ownership can weaken the effect of fair value of non-current asset toward  audit fees.
DOES XBRL IMPROVE THE QUALITY OF FINANCIAL STATEMENTS IN THE BANKING INDUSTRY? Prasetyo, Hari; Apandi, Nelly Nur
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.20499

Abstract

This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting
Understanding of Professional Sckeptis: Are The Sequence of Evidence and Critical Thinking Determining Factors? (Experimental Research) Apandi, R Nelly Nur; Sofia, Alfira; Zulhaimi, Hanifa
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30078

Abstract

Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.
What are an Effective and Efficient Organizational Structure and Job Description for Traditional Markets? Phenomenologica Studies Alfira Sofia; Budi S Purnomo; R Nelly Nur Apandi
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v4i2.41082

Abstract

Abstract. The success of the market will be supported by human resources who manage the market. The limited budget causes the need for an appropriate organizational structure and job description. Respondents in this study are traditional market managers and experts in market governance. The study results provide an overview of the ideal organizational structure in market management, divided into three major parts: the revenue administration section, the cost administration section, and the security and cleanliness section. This study provides implications for traditional market managers in applying the organizational structure and job descriptions generated.Keyword. organizational structure; job description and traditional markets
Co-Authors Agrippina Galuh Sulistyaningrum Agus Widarsono Alfira Sofia Budi Purnomo Budi S Purnomo Farisha Eva Apriani Fitri Nurlaela Fitri Siti Rahmah Hapsari, Beriliana Hari Prasetyo Muhammad Taufik Alamsyah Nadya Rizki Amalia Nono Supriatna Nugraha Nugraha Pradista, Yudha Robiah, Intan Siti Setyawati, Dinie Sulthan Yusuf Abdullah Supangat, Mahesa Dicky Taruna Tresnawati, Fera Vigim, Jaqolina Anggraeni Widarsono, Agus Windi Marlianita Fitri Yatini, Supri Zulfan Fasya Zulhaimi, Hanifa