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PENGARUH TEKANAN DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT PADA PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BANTEN Syamsuri Syamsuri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 2 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i2.215

Abstract

This study discusses the client’s understanding of intelligence and emotions on audit quality (empirical study on in the South Tangerang area). In this study using a survey method with a questionnaire. The object of this study is the auditors who work in the South Tangerang, Banten Province. The total sample 45 respondents obtained from 5 KAP is KAP Ruslim dan Ruslim, KAP Tri Bowo Yulianti, KAP Noor Salim & Rekan, KAP Heliantono & Rekan dan KAP Kadim, Veronica & Syahirman. The results of the study revealed that the audit quality of financial statements is not always going well, pressure and dictation from the company are one of the reasons for poor audit results. However, emotional intelligence can be a middle ground for these problems.In other words, an auditor's discretion can reduce bad actions,as well as self-protection from the bad influence of the organization. Keywords: Pressure, Emotional Intelligence, Audit Quality
Implementasi ISAK 35 pada Yayasan Al Ikhsan Suripto Suripto; Syaibatul Hamdy; Sofyan Helmi Purba; Syamsuri Syamsuri
Jurnal KARINOV Vol 5, No 2 (2022): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i2p145-150

Abstract

Tujuan dari pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan dan pelatihan kepada Pengurus Yayasan Al Ikhsan sebagai pengelola Masjid Agung Sarua Permai, Ciputat, Tangerang Selatan dalam menyusun laporan keuangan Masjid sesuai ISAK 35. Sebelum kegiatan PKM dilaksanakan, dilakukan studi pustaka tentang Penerapan ISAK 35, PSAK 45, dan PSAK 1, kegiatan ini dilaksanakan mulai Minggu tanggal 21 November- 5 Desember 2021. Hasil dari pelaksanaan PKM ini adalah pengurus Yayasan Al Ikhsan memahami pentingnya laporan keuangan Masjid yang sesuai standar ISAK 35 serta menghasilkan Laporan Keuangan sesuai standar ISAK 35, yang Transparan, Akuntanbel dan dapat dipertanggungjawabkan. Dapat disimpulkan bahwa pemahaman Masjid Agung Sarua Permai dan TKS Al Ikhsan terkait pentingnya Laporan Keuangan menunjukkan bahwa sebagian besar masjid belum menerapkan akuntansi sesuai dengan standar, sehingga sulit untuk mempertanggungjawabkan Amanah yang diberikan oleh umat. Jika pengurus masjid tidak dapat mempertanggungjawabkan amanahnya, maka akan berpotensi kehilangan kepercayaan. Namun, setelah diadakan pendampingan dan pelatihan kepada pengurus Yayasan Al Ikhsan menunjukkan bahwa kegiatan pengabdian kepada masyarakat ini berhasil dan dapat diterima oleh pengurus, hal ini ditunjukkan dengan tidak ditemukannya kendala selama PKM ini dilaksanakan, selain itu kegiatan PKM ini juga mendapatkan apresiasi dari segenap pengurus dan DKM Masjid Agung Serua Permai. Kata kunci—Implementasi ISAK 35, Laporan Keuangan, Yayasan Al Ikhsan Masjid Agung Sarua Permai Abstract  The objective of this community service (PKM) implementation is to provide assistance and training to the management of the Al Ikhsan foundation as the manager of the Great Mosque of Sarua Permai, Ciputat, South Tangerang in compiling Mosque financial reports according to ISAK 35. Before PKM activities are carried out, a literature study is carried out on the implementation of ISAK 35, PSAK 45, and PSAK 1, this activity is carried out starting Sunday, November 21 - December 5, 2021. The implementation of this PKM has resulted in the Al Ikhsan Foundation's management comprehending the necessity of mosque financial reports that comply with ISAK 35 requirements and producing financial reports that are transparent, accountable, and responsible. It can be concluded that the understanding of the Great Mosque of Sarua Permai and TKS Al Ikhsan regarding the importance of Financial Statements shows that most mosques have not implemented accounting according to standards, making it difficult to account for the mandate given by the people. If the mosque administrator cannot account for his mandate, it will potentially lose trust. Nevertheless, after the assistance and training was provided to the management of the Al Ikhsan Foundation, it was revealed that this community service activity was successful and acceptable to the management, as evidenced by the absence of obstacles during this PKM implementation, and this PKM activity was also praised by all administrators and DKM of the Great Mosque of Serua Permai. Keywords—Implementation of ISAK 35, Financial Report, Al Ikhsan Foundation of the Mosque of Sarua Permai
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING Maida Zerlina Octarisa; Syamsuri Syamsuri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.515

Abstract

This study aims to determine the effect of Financial Distress, Audit Opinion, and Management Change on Auditor Switching in companies listed on the Indonesia Stock Exchange (BEI) for the period 2018-2022. Based on the purposive sampling method, a sample of 35 companies was obtained. The analysis method used is descriptive statistical method using logistic regression analysis tool. Hypothesis testing was conducted using Eviews 12 software. The results of this study indicate that Financial Distress has no effect on Auditor Switching, Audit Opinion has a significant effect on Auditor Switching. Management Change has no effect on Auditor Switching