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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Kajian Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Eksos JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Cakrawala Ilmiah SENTRI: Jurnal Riset Ilmiah ABIS: Accounting and Business Information Systems Journal Jurnal Riset Akuntansi
Suryatimur, Kartika Pradana
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Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Uhti Mubarokah; Kartika Pradana Suryatimur
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.764 KB) | DOI: 10.31959/jm.v10i2.845

Abstract

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.
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Uhti Mubarokah; Kartika Pradana Suryatimur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.764 KB) | DOI: 10.31959/jm.v10i2.845

Abstract

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.
Keefektifan Anonymous Reporting sebagai Jalur Pelaporan dalam Penerapan Whistleblowing System Syahrani Wangi Puspita; Titania Nur Wahyuningtiyas; Fella Ardina Cahyani; Feni Haryani; Kartika Pradana Suryatimur
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.037 KB) | DOI: 10.31959/jm.v11i2.1204

Abstract

Fraud is an act that is against morals and ethics. Corruption is a part of illegal acts that are very detrimental to the economy. However, there are still many acts of corruption that occur with various backgrounds in various fields. Determine the effectiveness of the application of the Whistleblowing System with anonymous reporting become aims from this study, using the accumulated literature review method and descriptive analysis of previous journals. Anonymous reporting that maintains the confidentiality and privacy of the reporter is able to support the effectiveness of the application of the whistleblowing system by increasing the interest and courage of the reporter to report the violations they find and suspect. The results of this study indicate that the effectiveness of the implementation of  whistleblowing  system with anonymous reporting can reduce the number of corruption and fraud committed in companies and within the government. Supported by previous research, anonymous reporting can provide courage for whistleblowers when disclosing fraud, because feeling safe, feeling protected is the reason for believing that the reporter can become a whistleblower whose identity is well hidden compared to reporting fraud by revealing his identity. The implementation of an increasingly sophisticated whistleblowing system with the help of technology, is able to increase the number of investigations and settlements of fraudulent acts that occur within companies or government agencies.
PERSEPSI AUDITOR EKSTERNAL TERHADAP DIGITALISASI AUDIT MELALUI TEKNIK AUDIT BERBANTUAN KOMPUTER Octavia Lhaksmi Pramudyastuti; Utpala Rani; Kartika Pradana Suryatimur; Titania Nur Wahyuningtiyas
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.175 KB) | DOI: 10.31959/jm.v11i2.1211

Abstract

The Covid-19 pandemic has accelerated the digitalization era in Indonesia, including in the field of audit services. Various Public Accounting Firms have started to implement audit digitization through Computer Assisted Audit Techniques (TABK). Digitization of this audit in addition to bringing quite a lot of benefits, but also creates a variety of responses to its use, especially from external auditors. This study aims to identify how the external auditor's perspective on audit digitization through Computer Assisted Auditing Techniques. This research is a qualitative descriptive study that explains the results of a data set to find out how the perceptions, implementation, and constraints on the digitalization of audits through TABK. Through surveys and interviews to respondents, it was found that the external auditor's perception is determined by several things, including: social influence, workplace or supervisor, and facilities in audit software. Currently, there is a special TABK created by the Financial Profession Development Center - Ministry of Finance and Indonesian Institute of Certified Public Accountants, namely ATLAS (Audit Tool and Linked Archive System). ATLAS is a form of digitizing auditing in Indonesia, but there are still some weaknesses in its operation. Continuous system improvement is needed to improve the performance of the ATLAS system.
Co-Authors Apriliyanti Khasanah Aria Oktavian Axel Giovanni Dea Endraning Oktaviani Denise Sekarsari Suyatno Endang Kartini Panggiarti Erni Puji Astutik Fatimah, Ari Nurul Fella Ardina Cahyani Feni Haryani Fina Tri Lestari Jihad Lukis Panjawa Luqman Nul Hakim Nibras Anny Khabibah Niyawati Muniroh Nuwun Priyono Octavia Lhaksmi Pramudyastuti Panji Kusuma Prasetyanto Riris Nur Alia Septiana Nurul Ulum Siti Afidatul Khotijah Suci Nasehati Sunaningsih Syahrani Wangi Puspita Titania Nur Wahyuningtiyas Titania Nur Wahyuningtiyas Uhti Mubarokah Utpala Rani Utpala Rani Utpala Rani