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Analisis Perencanaan Audit Laporan Keuangan Pada Kantor Akuntan Publik KURNIAWAN, KUSMADI, DAN MATHEUS Nasution, Hafifah; Nur Awalianti, Lysa
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.333

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.

Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur) Polontalo, Daffa Hamzah; Anwar, Choirul; Nasution, Hafifah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6550

This research was conducted to prove the Effect of Intervening Utilization of Information Technology on Auditor Experience in Fraud Detection. This study uses primary data with a sample of auditors working at Public Accounting Firms (KAP) in the East Jakarta area registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2021. The sampling technique in this study used purposive sampling with 91 respondents. Hypothesis testing in this study uses the Evaluation of Structural Model (Inner Model) using SmartPLS 3.0. Based on the results of this study, it is concluded that: (1) the experience of the auditor has a positive and significant effect on the use of information technology, (2) the experience of the auditor has a positive and significant influence on the detection of fraud, (3) the use of information technology has no effect on the detection of fraud, and (4) the experience of the auditor through the use of information technology has no effect on fraud detection. The use of information technology by experienced auditors has no effect in detecting fraud.

Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Wibisono, Muhammad Satrio; Hasanah, Nuramalia; Nasution, Hafifah; Ulupui, I Gusti Ketut Agung; Muliasari, Indah
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.

ANALISIS PROSEDUR DAN PERLAKUAN AKUNTANSI PENJUALAN SUKUK RITEL DENGAN AKAD IJARAH ASSET TO BE LEASED PADA BANK SYARIAH MANDIRI Retno Dwi Saputri; Hafifah Nasution
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

The Improvement of Financial Reporting Skill in Small Medium Enterprises Hera Khairunnisa; Hafifah Nasution; Etty Gurendrawati
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 4 No 2 (2020): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.004.2.02

ABSTRACT Community Service (PKM) is intended to improve financial reporting capabilities by Segara Jaya Village business people. In the process of analyzing the situation, the PKM team found a problem in the Segara Jaya Village business actors, namely that they had not yet separated the notes on their business activities with their personal needs. This has an impact on the difficulty of business actors to know the profits from their business activities. From the analysis of the situation, the servant carries out the service. The method used is a workshop with a simple recording simulation of their business activities. Keywords: community service; financial report; business activities.

Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur I Gusti Ketut Agung Ulupui; Argie Destri Rahmani; Dwi Handarini; Hafifah Nasution
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.84

This study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK 69. This study analyzed the implementation of PSAK 69 in agricultural companies listed on the Indonesia Stock Exchange in 2017-2018. The data analysis technique used in this study is an interactive model analysis technique namely to know the difference in accounting treatment for biological assets based on PSAK 16 and PSAK 69 in 15 agricultural companies. The are three aspects in compared; first on the recognition aspect, based on PSAK 16, agricultural companies recognize plantation crops as assets and do not recognize agricultural products as biological assets. Meanwhile, PSAK 69 measures the biological assets of agricultural companies using fair value less costs to sell and biological assets are not depreciated. Based on PSAK 16, agricultural companies disclose matters related to depreciation.Meanwhile, based on PSAK 69, agricultural companies disclose descriptions of biological asset groups and the value of gain/ losses arising from the use of fair value. Based on the results of the analysis 3 of 15 agricultural companies listed on the Indonesia Stock Exchange in the period 2018 has implemented PSAK 69 as much as 100%, the rest apply PSAK 69 as much as 50% to 94%.

Pengaruh Intervening Pemanfaatan Teknologi Informasi terhadap Pengalaman Auditor dalam Pendeteksian Kecurangan (Studi Pada Kantor Akuntan Publik Jakarta Timur) Daffa Hamzah Polontalo; Choirul Anwar; Hafifah Nasution
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6550

This research was conducted to prove the Effect of Intervening Utilization of Information Technology on Auditor Experience in Fraud Detection. This study uses primary data with a sample of auditors working at Public Accounting Firms (KAP) in the East Jakarta area registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2021. The sampling technique in this study used purposive sampling with 91 respondents. Hypothesis testing in this study uses the Evaluation of Structural Model (Inner Model) using SmartPLS 3.0. Based on the results of this study, it is concluded that: (1) the experience of the auditor has a positive and significant effect on the use of information technology, (2) the experience of the auditor has a positive and significant influence on the detection of fraud, (3) the use of information technology has no effect on the detection of fraud, and (4) the experience of the auditor through the use of information technology has no effect on fraud detection. The use of information technology by experienced auditors has no effect in detecting fraud.

Pengaruh Beban Pajak Tangguhan, Profitabilitas, dan Leverage Terhadap Manajemen Laba Muhammad Satrio Wibisono; Nuramalia Hasanah; Hafifah Nasution; I Gusti Ketut Agung Ulupui; Indah Muliasari
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6362

This study aims to determine the effect of deferred tax expense, profitability, and leverage. The independent variables used in this study are deferred tax expense, profitability and leverage. The dependent variable used in this study is earnings management. This study uses secondary data, namely financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period with a total of 84 observations. The sampling method used in this study is the purposive sampling method. This study uses multiple linear regression analysis which is processed using the SPSS 26 application. The results show that deferred tax expense has no effect on earnings management. Profitability has a positive effect on earnings management. Leverage has a negative effect on earnings management.

Analisis Aktivitas dan Biaya Lingkungan dalam Mewujudkan Green Accounting pada BUMDes Setia Asih Hafifah Nasution; Sefi Amalia Agustin
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 2 (2020): Juli 2020
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v5i2.441

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi lingkungan pada salah satu unit bisnis milik BUMDes Setia Asih. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif yaitu berdasarkan hasil dari wawancara dan dokumen internal Bank Sampah BUMDes Setia Asih. Hasil penelitian menyimpulkan bahwa (1) Bank Sampah BUMDes Setia Asih belum melakukan pencatatan laporan keuangan sesuai dengan pedoman akuntansi yang berlaku; (2) Bank Sampah BUMDes Setia Asih hanya melakukan pencatatan kas masuk dan keluar untuk mengetahui pendapatan yang diperoleh serta biaya yang dikeluarkan dalam kegiatan operasional bank sampah; dan (3) Bank Sampah BUMDes Setia Asih juga belum menerapkan akuntansi lingkungan. Penelitian ini berkontribusi menghasilkan laporan keuangan tahun 2018, di mana pada tahun ini Bank Sampah BUMDes Setia Asih didirikan.

PELATIHAN PENGGUNAAN JEJARING SOSIAL INSTAGRAM DALAM MEMASARKAN BARANG PADA IBU-IBU PKK DI KELURAHAN RAWAMANGUN JAKARTA TIMUR Ika Febrilia; Hafifah Nasution; Dwi Handarini
Bahasa Indonesia Vol 14 No 02 (2017): Sarwahita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

ABSTRACT: Along with the development of the times, human needs for information and the use of technology (internet) is growing rapidly. By using the internet, especially social networks, people of all ages, gender, social class, economy and culture can know the various developments that occur in their environment and can interact with each other without being limited by space and time. Currently, Instagram has become one of the most widespread social networking categories used by most people in Indonesia to introduce and promote their products. Instagram is believed to be not only beneficial for online shop, retailer, restaurant, travel company, and e-commerce, but also one of the most effective tools in building a business brand. In fact, Instagram is also not only in demand by men and women who are young entrepreneurs, but also housewives who have passion in developing business from home (home business). The activity (Pengabdian Masyarakat) that was held on Tuesday, October 3, 2017 is basically done to socialize the use of Instagram as social networking among PKK (Pembinaan Kesejahteraan Keluarga) mothers in Rawamangun, East Jakarta. Training is done by using classical method for 1.5 hours in the form of Instagram account creation, delivery of core material by expert speakers, and sharing experiences to motivate mothers to become mompreneur. ABSTRAK: Seiring dengan perkembangan zaman, kebutuhan manusia akan informasi dan penggunaan teknologi (internet) semakin berkembang pesat. Dengan menggunakan internet, terutama jejaring sosial, masyarakat dari berbagai kalangan usia, gender, kelas sosial, ekonomi dan budaya dapat mengetahui berbagai perkembangan yang terjadi di lingkungan sekitar mereka serta dapat berinteraksi satu sama lain tanpa dibatasi oleh ruang dan waktu. Saat ini, Instagram telah menjadi salah satu kategori jejaring sosial yang marak digunakan oleh sebagian besar masyarakat di Indonesia untuk memperkenalkan dan mempromosikan produk mereka. Instagram diyakini tidak hanya bermanfaat bagi online shop, retailer, restaurant, perusahaan travel, dan e-commerce saja, tetapi juga menjadi salah satu alat yang paling efektif dalam membangun sebuah brand bisnis. Faktanya, Instagram juga tidak hanya diminati oleh pria dan wanita yang merupakan para entrepreneur muda, namun juga ibu-ibu rumah tangga yang memiliki passion dalam mengembangkan usaha dari rumah (bisnis rumahan). Kegiatan Pengabdian Masyarakat yang telah diadakan pada hari Selasa, tanggal 3 Oktober 2017 ini pada dasarnya dilakukan untuk mensosialisasikan penggunaan jejaring sosial Instagram di kalangan ibu-ibu PKK (Pembinaan Kesejahteraan Keluarga) di Kelurahan Rawamangun, Jakarta Timur. Pelatihan dilakukan dengan menggunakan metode klasikal selama 1,5 jam berupa pembuatan account Instagram, penyampaian materi inti oleh narasumber ahli, dan sharing pengalaman untuk semakin memotivasi ibu-ibu menjadi mompreneur.

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