Articles
<![CDATA[Pelatihan Penyusunan Laporan Keuangan pada BUMDes Desa Balesari ]]>
<![CDATA[Kartika Pradana Suryatimur]]>;
<![CDATA[Siti Afidatul Khotijah]]>;
<![CDATA[Panji Kusuma Prasetyanto]]>
<![CDATA[ Jurnal Pengabdian UntukMu NegeRI Vol 4 No 2 (2020): Pengabdian Untuk Mu negeRI ]]>
Publisher : <![CDATA[LPPM UMRI ]]>
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DOI: 10.37859/jpumri.v4i2.2163
<![CDATA[This community service program aims to provide an understanding of financial reports to BUMDes administrators. This program is implemented for BUMDes management in Balesari Village, Windusari District, Magelang Regency, Central Java Province. The service method used is training and discussion. The result of this activity is that BUMDes administrators can understand and prepare financial reports well. Previously, BUMDes management only recorded cash disbursements and income, did not classify transactions that occurred, so that the financial reports could not provide appropriate financial information. By having a basic understanding of accounting, BUMDes management can classify each transaction and record it according to the account, so that BUMDes' financial reports are tidier and can provide good information to their users.]]>
<![CDATA[REAKSI PASAR SAHAM PERUSAHAAN FARMASI SEBELUM DAN SESUDAH COVID-19 DI INDONESIA ]]>
<![CDATA[Kartika Pradana Suryatimur]]>;
<![CDATA[Nibras Anny Khabibah]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 6 No 1 (2021): Jurnal Aplikasi Akuntansi, Oktober 2021 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v6i1.112
<![CDATA[The COVID-19 pandemic has had an impact on social and economic activities that have an impact on stock market conditions in the world, including Indonesia. This study identified differences in stock prices and stock trading volumes (TVA) of companies in the pharmaceutical sector before and after the announcement of the first COVID-19 case in Indonesia. The sample used is 10 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is an event study using paired sample t-test. Based on the test results, there was a difference in prices before and after the announcement of the first COVID-19 case in Indonesia, but there was no difference in trading volume testing.]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Uhti Mubarokah]]>;
<![CDATA[Kartika Pradana Suryatimur]]>
<![CDATA[ JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021 ]]>
Publisher : <![CDATA[Politeknik Negeri Ambon ]]>
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DOI: 10.31959/jm.v10i2.845
<![CDATA[Laporan keuangan yang bukan hanya digunakan oleh pihak internal perusahaan melainkan digunakan oleh pihak eksternal perusahaan membuat manajemen ingin menunjukkan citra yang baik pada dunia luar perusahaan. Tindak kecurangan tidak jarang terjadi guna membuat laporan keuangan terlihat sangat bagus serta menarik para investor guna menanamkan modalnya. Oleh karena itu diperlukan jasa dari akuntan publik guna mengaudit laporan keuangan guna mengembalikan kepercayaan dari para pemakai laporan keuangan. Kualitas dari laporan keuangan auditan sangat diperhatikan serta salah satu hal yang mempengaruhi kualitas audit adalah kompetensi serta independensi dari auditor. Dalam penelitian ini digunakan metode literature riview atau studi literatur dengan mengumpulkan data yang berasal dari penelitian-penelitian terdahulu. Dari data yang terkumpul diketahui bahwa kompetensi dan independensi berpengaruh positif serta negatif terhadap kualitas audit. Hal ini berdasarkan data dari riset sebelumnya.]]>
<![CDATA[PENGARUH KINERJA PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR TAHUN 2016–2018 ]]>
<![CDATA[Kartika Pradana Suryatimur]]>;
<![CDATA[Jihad Lukis Panjawa]]>;
<![CDATA[Nibras Anny Khabibah]]>
<![CDATA[ AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 2 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa ]]>
Publisher : <![CDATA[Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD ]]>
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DOI: 10.24198/adbispreneur.v5i2.28795
<![CDATA[Corporate governance in the company plays a role as a system of control and supervision of management. Management as an agent working for the principal (shareholder) has the goal of realizing good company performance and should not take tax avoidance, therefore corporate governance has a role to ensure management actions do not deviate from existing regulations. This study examines the relationship between company performance and corporate governance on tax avoidance by management. This study analyzes company performance represented by return on assets (ROA), corporate governance is represented by the audit quality, the number of audit committee members and the percentage of independent commissioners and tax avoidance represented by the earning tax ratio (ETR.). Company size and leverage represented by debt to equity (DER) as a control variable. This study uses an econometric methodology with multiple linear regression analysis tools. The results showed that company performance had no significant effect. Audit quality had no significant effect. Meanwhile, the number of audit committee and the proportion of independent commissioners have a significant influence on tax avoidance. Based on the results of this study it can be shown that it is necessary to increase the number of members of the audit committee and the percentage of independent commissioners in the company, so as to improve control and supervision and to suppress tax avoidance. Corporate governance pada perusahaan menjalankan peran sebagai sistem pengendalian dan pengawasan terhadap manajemen. Manajemen sebagai agen bekerja untuk prinsipal (pemegang saham) memiliki tujuan mewujudkan kinerja perusahaan yang baik dan seharusnya tidak melakukan tindakan tax avoidance, oleh karena itu corporate governance memiliki peran memastikan tindakan manajemen tidak menyimpang dari peraturan yang ada. Penelitian ini menguji hubungan kinerja perusahaan dan corporate governance terhadap tindakan tax avoidance oleh manajeman. Penelitian ini menganalisis kinerja perusahaan yang diwakili oleh variabel return on asset (ROA), corporate governance diwakili oleh variabel kualitas audit, jumlah anggota komite audit dan prosentase komisaris independen dan tax avoidance diwakili variabel earning tax ratio (ETR) dengan ukuran perusahaan dan leverage yang diwakili debt to equity (DER) sebagai variabel kontrol. Penelitian ini menggunakan metodologi ekonometrika dengan alat analisis regresi linier berganda. Hasil penelitian menunjukkan kinerja perusahaan tidak berpengaruh signifikan, kualitas audit tidak berpengaruh signifikan. Sementara jumlah komite audit dan prosentase komisaris independen memiliki pengaruh signifikan terhadap tax avoidance. Berdasarkan hasil penelitian ini dapat menunjukkan bahwa perlu meningkatkan jumlah anggota komite audit dan prosentase komisaris independen pada perusahaan, sehingga dapat meningkatkan pengendalian dan pengawasan serta dapat menekan tindakan tax avoidance.]]>
<![CDATA[Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia ]]>
<![CDATA[Nibras Anny Khabibah]]>;
<![CDATA[Utpala Rani]]>;
<![CDATA[Kartika Pradana Suryatimur]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5, No 1 (2021): JUNI 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i1.3499
<![CDATA[AbstractVarious public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term.Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies.Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang.Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman.]]>
<![CDATA[DAMPAK COVID-19 TERHADAP KUALITAS AUDIT PERUSAHAAN (STUDI LITERATUR) ]]>
<![CDATA[Apriliyanti Khasanah]]>;
<![CDATA[Kartika Pradana Suryatimur]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v6i2.3186
<![CDATA[Dampak covid-19 terhadap kualitas audit perusahaan. Penelitian ini dilakukan dengan tujuan untuk menganalisis dampak dari adanya pandemi Covid-19 terhadap kualitas audit suatu perusahaan. Peneliti menggunakan metode kualitatif dengan kajian literature untuk menganalisis kemungkinan dampak Covid-19 pada kualitas audit termasuk biaya audit, penilaian going concern, prosedur audit, dan sumber daya auditor. Berdasarkan hasil analisis yang dilakukan, adanya penurunan biaya audit, tantangan terhadap penilaian going concern, dan kemungkinan kehilangan staf auditor yang terserang corona berpengaruh terhadap kualitas audit suatu perusahaan. Oleh sebab itu, auditor harus berinvestasi lebih pada bidang teknologi seperti blockchain, kecerdasan buatan dan juga keamanan jaringan, serta perlunya untuk mencermati standar audit yang relevan digunakan pada kondisi saat ini.]]>
<![CDATA[CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW) ]]>
<![CDATA[Kartika Pradana Suryatimur]]>;
<![CDATA[Suci Nasehati Sunaningsih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v7i1.3465
<![CDATA[Corporate Governance dan Tax Avoidance Di Indonesia (Literature Review). Corporate governance merupakan suatu mekanisme pengawasan dan pengendalian manajemen perusahaan, menjadi alat untuk menekan tindakan tax avoidance di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak corporate governance dan tax avoidance melaui recent article. Metode penelitian yang digunakan adalah literature review, dengan menelaah penelitian-penelitian sebelumnya tentang hubungan antara corporate governance dan tindakan tax avoidance. Pada penelitian ini menelaah tiga dari sembilan aspek corporate governanace yaitu: komite audit, komisaris independen, dan kualitas audit. Hasil penelitian mengindikasikan mekanisme corporate governance di Indonesia belum efektif dalam menjalankan perannya sebagai pengawas dan pengendalian. Hasil dari beberapa penelitian masih belum konsisten dan memberikan hasil yang akurat, sehingga diperlukan penelitian dengan berbagai pendekatan lain untuk menemukan solusi pada masalah ini]]>
<![CDATA[PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION ]]>
<![CDATA[Niyawati Muniroh]]>;
<![CDATA[Kartika Pradana Suryatimur]]>
<![CDATA[ Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ ]]>
Publisher : <![CDATA[Universitas Prof.Hazairin,SH Bengkulu ]]>
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DOI: 10.32663/jaz.v4i2.2444
<![CDATA[This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.]]>
<![CDATA[Analisis Penerapan Generic Strategies pada Perusahaan (Studi Kasus pada PT Madubaru) ]]>
<![CDATA[Kartika Pradana Suryatimur]]>;
<![CDATA[Nibras Anny Khabibah]]>;
<![CDATA[Axel Giovanni]]>
<![CDATA[ Global Financial Accounting Journal Vol 4 No 2 (2020) ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v4i2.1252
<![CDATA[This study aims to analyze the implementation of generic strategies implemented by the company. The strategy adopted by the company affects the company's position in competition. The research method used is descriptive qualitative case studies. This study uses investment data from PT Madubaru during 2008 - 2017. The data used are primary and secondary data. Primary data includes the results of interviews, and secondary data includes audited company financial reports. The results of this study indicate that companies cannot reduce production costs by simply improving technology to gain a competitive advantage through cost leadership. The company's failure to reduce production costs was due to the lack of availability of easy and cheap raw materials. Achieve a competitive advantage through cost leadership must meet the requirements, namely; minimizing costs, cheap raw materials, and utilizing appropriate technology.]]>
<![CDATA[PENTINGNYA PENGELOLAAN KECERDASAN EMOSIONAL TERHADAP KINERJA SEORANG AUDITOR ]]>
<![CDATA[Dea Endraning Oktaviani]]>;
<![CDATA[Kartika Pradana Suryatimur]]>
<![CDATA[ Jurnal Cakrawala Ilmiah Vol. 1 No. 5: Januari 2022 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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DOI: 10.53625/jcijurnalcakrawalailmiah.v1i5.1183
<![CDATA[As accountants play an increasingly important role in companies and institutions, many studies have been conducted to learn more about the factors that affect the performence of auditors. There are many factors that affect auditors performence. One of is emotional intelligence. Therefore, this study aims to analyze the importance of emotional intelligence management to auditor performence. The purpose of this study is the previousstudy on the impact of emotional intelligence on auditors performence. The research method utlizes literature review and descriptive research techniques, with an emphasis on systemativ interpretation of the fact obtained during the research. The result of this study is that EQ management is important to auditors performence. Emotional stable auditors will also give a good relut.]]>
