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All Journal Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Econetica KOMMAS: Jurnal Pengabdian Kepada Masyarakat Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Rusdi Rusdi
Sekolah Tinggi Ilmu Ekonomi AMM
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Journal : Valid Jurnal Ilmiah

 1 
PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI Rusdi Rusdi
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling using purposive sampling by distributing the questionnaires. The data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.
Penilaian Aset Tetap Pada Pemerintah Daerah Kabupaten Lombok Utara Rusli Amrul; Rusdi Rusdi
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to determine the valuation of fixed assets damaged by the earthquake in the Government Office of Population and Civil Registry Departement of North Lombok Regency. Data analysis used in this research is descriptive analysis method by collecting data, grouped and then arranged so that can be investigated based on relevant theories relating to the problem discussed by describing the situation or a phenomenon in the form of quantitative and qualitative data. The results of this study are fixed assets removed from the balance sheet by calculating the valuation of equipment assets that are eliminated in the financial statements in the balance sheet as of December 31, 2018 ie equipment is credited so that it automatically removes equipment assets in the balance sheet. Accumulated Depreciation and Deficit for equipment removal is recorded in the Operational Report (LO) as of December 31, 2018 and is an operating expense and reduces operating income. The valuation of office building assets that are eliminated from the financial statements in the balance sheet as of December 31, 2018, namely Office Buildings is credited so that it automatically deletes the Office Building Assets in the balance sheet. Accumulated Depreciation and Deficit for write-off of office buildings are recorded in the Operational Report (LO) as of December 31, 2018 and become an operating expense to reduce operating income
Co-Authors Amiani Amiani Amrul, Rusli Armiani Armiani Astini, Yuli Desi Mariani Endang Kartini Faizatul Fajariah I Made Murjana I Made Murjana I Made Suardana Ida Ayu Nursanty Ismyatun Mahdatila RA Hannah Syabaneva Sigit Ary Wijayanto Surahman Hidayat