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All Journal Jurnal Akuntansi Kontemporer Jurnal Widya Manajemen & Akuntansi ATESTASI : Jurnal Ilmiah Akuntansi
Esa, Ariston Oki
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Economics, Econometrics & Finance

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CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG ., Ariston; Handoko, Jesica
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.425 KB)

Abstract

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders’ need which auditors must be responsible as well.
Determination of Carbon Emissions Disclosure of Non Service Company Putri, Anastasya Balerina; Budianto, J Th; Esa, Ariston Oki
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i1.391

Abstract

Carbon emission disclosure means to convey information for stakeholders which related to the company's carbon emission and the company's response to carbon emission issues. This research’s aim is to examine and analyze influence of profitability, size, and environmental performance to carbon emission disclosure. The research objects is all non-industrial services companies listed on the IDX in 2016-2018. Data analyses technique is multiple liniear regression. The research result shows that size and environmental performance has positive effect on carbon emission disclosure. Profitability has no effect on carbon emission disclosure, this can be happened because companies which have high profitability assume that carbon emissions disclosure can interfere with company's financial success information
TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 4, No 2 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.255 KB) | DOI: 10.33508/jako.v4i2.2611

Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profitability due to low diversity customers in both research objects.
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Joviana, Theresia Monica; Pikir, Toto Warsoko; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 7, No 1 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.831 KB) | DOI: 10.33508/jako.v7i1.2552

Abstract

Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independent auditor will issue an unqualified opinion. Audit committee is a committee which is formed by board of commissioner to give recommendations about audit firm’s selection. Audit committees have a role to settle disputes between management and independent auditor when the auditor is not issue audit opinion which is expected by management. The role and characteristics of audit committee will be more likely to resist managerial attempts to change its audit firm voluntarily following the issuance of a going concern report. The study aims to (1) examine whether going concern audit opinion will affect management to changes its audit firm; (2) provide evidence that audit committee characteristics which are prox-ied by independent audit committee, have financial expertise, and audit committee activities is able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily. This study use non-financial companies that listed on Stock Ex-change during the period 2003-2013 as sample. This study provides evidence that (1) going concern audit opinion does not signifi-cantly affect management to change its audit firm voluntarily; (2) the characteristics of audit committee is not able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily.
PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN AKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS DISTRIBUTOR BESI BETON DI SIDOARJO) Dewi, Irina Kusuma; Purwanto, Marini; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 7, No 2 (2015)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.138 KB) | DOI: 10.33508/jako.v7i2.2557

Abstract

This research is a case study research with object research CV. BJ that specializes in distributor iron concrete for building purposes. CV. BJ categorized in medium size company because it has a fairly large turnover but the operational management of sales still manual and simple. The computer is only used for the purposes of correspondence mailed course. The company had no Standard Operating Procedure (SOP) and its internal control system lacking sufficient. This research aims to analyze the sales systems and designing Standard Operating Procedure sales system in order to increase the activity of internal control of the company. With the design of this SOP, is expected to become a guideline for employees of a company, improving the company's operational activities, and improve the internal control system related to sales. The contents of this study is to identify and analyze the existing problems in the company's sales cycle and improved each of these problems procedures, the evaluation of the organizational structure and internal control and made the preparation of SOP. The data obtained by the organizational structure, job descriptions, systems and procedures of the sales cycle, and documents related to the sales cycle. The methods used in collecting the data used in this study is the interview directly with the owner and several employees, observation, and documentation. This research resulted in the design of Standard Operating Procedure (SOP) sales system as the standard guide the work of the employees so as to increase the activity of the internal control.
RELEVANSI NILAI INTELLECTUAL CAPITAL Wirawan, Grace; Rachmawati, Dyna; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol 6, No 1 (2014)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (575.417 KB) | DOI: 10.33508/jako.v6i1.2562

Abstract

Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital. Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors.
Co-Authors Budianto, J Th Dewi, Irina Kusuma Dyna Rachmawati Jesica Handoko Joviana, Theresia Monica Linggardjaja, Irene Kristanti Purwanto, Marini Putri, Anastasya Balerina Toto Warsoko Pikir, Toto Warsoko Wirawan, Grace