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All Journal AkMen JURNAL ILMIAH Jurnal Ekonomika The Indonesian Journal of Accounting Research Jurnal Ekonomika
Amril Arifin
STIE YPUP Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Prosedur Teknis Audit Investigasi Atas Indikasi Tindak Pidana Korupsi Amril Arifin
Jurnal Ekonomika Vol 3 No 1 (2013): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1691.038 KB) | DOI: 10.37541/ekonomika.v3i1.64

Abstract

The aim of this research was to know whether the procedure of investigation audit technique was a tool in bringing corruptors to justice or only a tool in finding fraudulence in managing the state's finance. The method used in analyzing this research was a descriptive method which is collecting. The result of audit investigation, there is no space to make a small mistake would give meaningful impact for the next law process
ANALISIS AKUNTANSI KAS IMPEREST TERPUSAT PADA PT. PLN (Persero) UNIT INDUK PEMBANGUNAN XII Amril Arifin
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The purpose of this study to determine the application of imprest cash accounting system centered on PT PLN (Persero) Parent Unit Development XII, and to determine whether the cash imprest centralized accounting system implemented by PT PLN (Persero) Parent Unit XII can support the development of internal control of cash. The analytical method used in this research was to study the results of observations and data obtained from PT PLN (Persero) Parent Development Unit XII in order to understanding the conditions and problems arising from the old system. Then the evaluation of the internal control of cash. Imprest cash centralized accounting system implemented by PT PLN (Persero) Parent Unit XII Development has been fully supportive of management in conducting internal control of cash
Analisis Prosedur Teknis Audit Investigasi Atas Indikasi Tindak Pidana Korupsi Amril Arifin
Jurnal Ekonomika Vol 3 No 1 (2013): JURNAL EKONOMIKA - FEBRUARI
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v3i1.64

Abstract

The aim of this research was to know whether the procedure of investigation audit technique was a tool in bringing corruptors to justice or only a tool in finding fraudulence in managing the state's finance. The method used in analyzing this research was a descriptive method which is collecting. The result of audit investigation, there is no space to make a small mistake would give meaningful impact for the next law process
Pengaruh Framing pada Keputusan Akuntansi Managerial dalam Perspektif Individu-Kelompok; Pengujian Empiris atas Prospect Theory dan Fuzzy-Trace Theory Amril Arifin; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.129

Abstract

The purposes of this study are to explore framing effects in a managerial accounting decision context on individual and group’s perspective, and to test the explanatory power of prospect theory and fuzzy-trace theory, on such effects. A number of 279 students in executive class of Magister Management Gadjah Mada University participated in this experiment. The results show the existence of the framing effect bias at individual and also at group. This result also indicates the ability of fuzzy-trace theory to predict the bias as does prospect theory, but in experiment hereinafter was designed to distinguish among the explanatory abilities of two theories in an accounting context, this result indicate that the fuzzy-trace theory provides additional power to explain the framing effect. At examination of decision difference between group and individual, result shows the existence of group polarization when information presented in gain domain/positive frame, but when information presented in loss-domain/negative-frame, individual and group do not show the existence of group polarization.
Co-Authors Indra Wijaya Kusuma