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All Journal Krisna: Kumpulan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Ahmad Syarief
Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Other

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PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN PADA BANK SYARIAH DAN KONVENSIONAL BESERTA DETERMINANNYA Dian Imanina Burhany; Neneng Dahtiah; Ahmad Syarief
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.311 KB) | DOI: 10.24034/j25485024.y2020.v4.i3.4531

Abstract

Pengungkapan tanggung jawab sosial dan lingkungan (TJSL) perusahaan di Indonesia saat ini belum maksimal, termasuk pada sektor perbankan, baik bank syariah maupun bank konvensional. Banyak hal yang menjadi determinan, di antaranya karakteristik perusahaan dan elemen tata kelola perusahaan. Penelitian ini bertujuan untuk mengetahui perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional beserta determinannya. Determinan terdiri atas karakteristik perusahaan yang meliputi ukuran perusahaan dan profitabilitas serta elemen tata kelola perusahaan yang meliputi ukuran dewan direksi, direksi independen, dan komite audit. Sampel penelitian adalah bank syariah dan bank konvensional yang melakukan pengungkapan TJSL di website pada tahun 2018. Data penelitian adalah data sekunder yang diakses melalui website bank. Data dianalisis menggunakan analisis konten, analisis deskriptif, dan analisis regresi berganda. Hasil penelitian menemukan bahwa tidak ada perbedaan pengungkapan TJSL antara bank syariah dan bank konvensional, determinan yang berpengaruh positif terhadap pengungkapan TJSL adalah karakteristik perusahaan berupa ukuran perusahaan (aset), sedangkan karakteristik perusahaan berupa profitabilitas serta elemen tata kelola perusahaan berupa ukuran dewan direksi, direksi independen, dan komite audit tidak berpengaruh terhadap pengungkapan TJSL.
Pengaruh Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan Daerah Serta Implikasinya Pada Kinerja Keuangan Pemerintah Daerah (Survey Pada Organisasi Perangkat Daerah Pemerintah Kota Bandung) Eriani Sania Putri; Ahmad Syarief
Prosiding Industrial Research Workshop and National Seminar Vol 12 (2021): Prosiding 12th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

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Abstract

Pengaruh Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan Daerah Serta Implikasinya Pada Kinerja Keuangan Pemerintah Daerah (Survey Pada Organisasi Perangkat Daerah Pemerintah Kota Bandung)
Evaluasi Sistem Pengendalian Internal atas Persediaan Bahan Baku pada PT Simex Pharmaceutical Indonesia Marisa Putri Aulia; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This Final Project research aims to provide an overview and evaluate the application of internal control over raw materials inventory at PT Simex Pharmaceutical Indonesia, a company engaged in manufacturing of pharmaceutical products. The research method used is qualitative method using data analysis tools, namely control matrix. The data collection technique used interviews, observation, documentation and questionnaires distributed to employees who are directly involved with raw materials inventory. Based on the data analysis, it can be concluded that the implementation of the internal control system for raw materials inventory at PT Simex Pharmaceutical Indonesia has adequated and meets the objectives of internal control according the framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Although the internal control system for raw materials inventory has adequated, the shortages should be improved and the implementation is increased to run more effectively.
Pengaruh Pergantian Manajemen, Finansial Distress, Opini Audit, dan Audit Delay Terhadap Auditor Switching pada Perusahaan Manufaktur Novi Rahmitasari; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to examine the effect of management change, financial distress, audit opinion, and audit delay on auditor switching. The population of this study uses 200 manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with secondary data, statement data for audited each manufacturing company for the 2014-2018 period. The sample used in this study consisted of 43 companies selected using purposive sampling method. The data analysis technique used panel data regression test using Eviews 9. The results of this study indicate that management change, financial distress, audit opinion, and audit delay have a simultaneous effect on auditor switching. However, partially management change and variables financial distress have an effect on auditor switching. Meanwhile, the audit opinion and variables audit delay have no effect on auditor switching.
Pengaruh Likuiditas, Audit Tenure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur Azhari Muhammad Irfan; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

Going concern audit opinion is the giving of the auditor's opinion on the condition of the company that is doubtful about its survival (going concern). This study aims to examine the effect of liquidity, audit tenure, and firm size on going-concern audit opinion. This type of research is quantitative research conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique uses purposive sampling method. So that there were 17 companies from a total of 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data used is secondary data by testing using logistic regression analysis. The results of this study indicate that liquidity affects the going concern audit opinion. While the audit tenure and company size do not affect the going-concern audit opinion.
Pengaruh Teori Fraud Pentagon Terhadap Terjadinya Fraudulent Financial Reporting dengan F-Score Eneng Naelul Yulia Ningsih; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 2 No 1 (2021): Indonesian Accounting Literacy Journal (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.706 KB) | DOI: 10.35313/ialj.v2i1.3421

Abstract

This study aims to examine the effect of risk factors for fraud in the theory of fraud pentagon using the F-Score Model. The independent variables used are financial stability (A), ineffective monitoring (B), auditor switch (C), change of directors (D), and frequent number of CEO's picture (E) with the dependent variable being fraudulent financial reporting (Y). . This study uses quantitative methods from secondary data, namely the company's annual report. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019 which were selected using the purposive sampling method. The analysis used is Panel Data Regression with the E-Views 11 program and the help of SPSS 25. The results show that A, B, C, D, and E have a simultaneous effect on Y. But partially, variables A, C, E have an effect on significant to Y. While B, D have no effect on Y.
Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) Pada Pemerintah Daerah Kota Cimahi Via Nur Anisa; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

This study aims to determine the implementation of the Government Internal Control System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No. 60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation constraints based on the five elements of SPIP, namely control environment, risk assessment, control activities, information and communication, as well as monitoring internal control. This research method is a qualitative descriptive study with an interpretive approach where data collection is carried out by interview, observation, and documentation study. The data analysis technique used is the Miles and Huberman model analysis technique. The results of this study indicate that of the five elements, the Regional Government of Cimahi City has only implemented the elements of information and communication as well as internal control monitoring, while the other three elements have not been implemented adequately because all parameters have not been implemented due to implementation constraints, namely lack of socialization, inadequate implementation. risk assessment, evaluation and documentation activities that have not been maximal, as well as a lack of commitment to the implementation of SPIP.
Evaluasi Efektivitas Pengawasan Dalam Pelaksanaan Fungsi Inspektorat (Studi Kasus Pada Inspektorat Daerah Kabupaten Garut) Iyul Hendriyani; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The problems faced by the Garut District Inspectorate have not carried out activities in accordance with the planned targets and their realization, especially in relation to time. This research is to know and explain the implementation process, constraints in implementation, the cause of implementation constraints and the effectiveness of implementing functions carried out by the Garut District Inspectorate. This type of research is qualitative research with a case study approach. The results of the study showed that the implementation of the function of garut district inspectorate was in accordance with the regulations and regulations. The effectiveness of the supervision of Garut District Inspectorate has not been effective because of the three indicators, namely the target, objectives and time has not been achieved entirely due to the amount of work while the quantity of human resources is limited so that the implementation time becomes late.
Analisis Tingkat Maturitas Sistem Pengendalian Intern Pemerintah (SPIP) Shadiya Freya Rosaline; Hastuti; Ahmad Syarief
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study is to assess the maturity level of the Government Internal Control System (SPIP) at the Bandung State Polytechnic (Bandung State Polytechnic). This research is descriptive with a qualitative approach. Assessment of SPIP implementation is carried out by testing the SPIP elements, namely the control environment, risk assessment, control activities, information and communication and internal control monitoring which refers to the Regulation of the Head of BPKP Number: S-354 / SATGAS PP SPIP / 2014 concerning Guidelines for Assessment of Maturity Level Implementation of SPIP in government agencies and PP 60 of 2008 on SPIP. The research population consisted of 37 structural officers at the Bandung State Polytechnic. However, of the 37 respondents who were targeted, only 26 respondent data could be collected, because at the time of data collection it was affected by the spread of the Covid 19 virus so that the process of distributing questionnaires and data collection was hampered. Because in that period it was still in the Work From Home (WFH) period so that it affected the number of returned questionnaires. From the results of the analysis it is known that the application of SPIP at the Bandung State Polytechnic is at level 2 or at the developing level.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah (PAD) Kota Cimahi Tahun 2010-2019 Ria Aprilia Purbaya; Ahmad Syarief; Mia Rosmiati
Indonesian Accounting Research Journal Vol 1 No 3 (2021): Indonesian Accounting Research Journal (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Abstract

The purpose of this study is to determine of the influence of several factors such as Gross Regional Domestic Product (GRDP), Population, and Investment either partially or simultaneously on Cimahi City Locally-Generated Revenue (PAD) 2010-2019. In this research use quantitative method with descriptive approach. The data used in this research are secondary data from statistical data and also financial statements of Cimahi City in 2010-2019. The data analysis method used is the classical assumption test and hypothesis testing with multiple linear regression analysis using SPSS Software. The results of the research partially show that just population has significant effect on Cimahi City’s Locally-Generated Revenue. The results of the research simultaneously show that GRDP, Population, and Investment have a positive and significant together effect on the Cimahi City’s Locally-Generated Revenue.
Co-Authors Azhari Muhammad Irfan Dian Imanina Burhany Eneng Naelul Yulia Ningsih Eriani Sania Putri Hastuti Hastuti Iyul Hendriyani Marisa Putri Aulia Mia Rosmiati Neneng Dahtiah Novi Rahmitasari Ria Aprilia Purbaya Riauli Susilawaty Hutapea Salsa Dila Ridwanto Salsa Nurul Safitri Shadiya Freya Rosaline Via Nur Anisa Vitasya Utami Marsu Marsa