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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MENANGGAPI DAN MENGEVALUASI INFORMASI DALAM AU Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract Environmental audit represent applied environment management appliance by corporate world for the facility of to better management to environmental performance of them. Though environmental audit not yet precisely defined, but consensus which progressively expand to express that a number of audit type reside in under coverage terminology. On the contrary emerge some activity which not precisely mould as environmental audit. Some environmental voluntary order specificly have referred as environmental audit but the order likely less supported by corporate world and seen credibility loss. Process to guarantee environmental audit credibility to enthusiastic stakeholders can be conducted constructively assessment of independent eksternal. environmental Audit unic more lay in subject broadness which come within in course of is the, measurement and various date type differ which is collected, than used technique. Keywords: environmental audit; environmental management system; environmental issue; environmental order; standard; corporate world; stakeholders; auditors financial

AUDIT DATA AKUNTANSI TERKOMPUTERISASI Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract Financial statement represent the form of management responsibility to party side of outside company to the financial position and result of company operation of during an specified period (usually one year). Financial statement compiled by pursuant to standard of accountancy and inveterate practice accountancy in the world of accountancy. Accountancy standard published by accountant profession by the name of financial accounting standard. This accountancy Standard is made by reference by all side which is related to financial statement. In course of compilation of financial statement conducted by manual or computerized. When used by the way of manual of hence will be used by documents and accountancy note of like journal, general ledger, trial balance etcetera. When used by computer of hence some note of accountancy and document will becoming not there is because direct processed in computer or saving on form the file. Keywords: audit, financial statement, financial statement standard

PERAN PERBANKAN DALAM MENGEMBANGKAN SEKTOR USAHA KECIL-MIKRO YANG BERWAWASAN LINGKUNGAN Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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ABSTRACT The Bank has a role as intermediary in connection with the debtor. Businesses that have a negative impact on the environment will cause un consistence business, which in turn will affect the banks as creditors. Liabilities for environmental management by industry-large and medium scale industries have been regulated in legislation. For banking policy that requires little effort to preserve the micro-environment is also not yet accommodated. Banking policies in order to encourage the debtor to carry out environmental management is also inadequate. Keywords: Bank, industry large and medium scale, environmental.

ANALISIS SIFAT MACHIAVELLIAN DAN PEMBELAJARAN ETIKA TERHADAP SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI Widyaningrum, Triyana -; Sarwono, Aris Eddy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 9, No 1 (2012): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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ABSTRACT The banking sector has a role in intermediating the relationship with the debtor. Some of that can be done to improve the role of banks in the development of small micro environmentally sound. Provisions for small-micro businesses require to make document management environment to date has not been set. There are provisions for medium and large scale businesses. Banking policy on environmental aspects in order to loan disbursement for the business or industry is still valid only for large and medium scale enterprises. For it is necessary to study how banks can establish policies to ensure the debtor to manage natural resources and the environment well, especially for small businesses Micro. Â Keywords: Machiavellian, Ethics, Ethical Attitudes, Erating A, Dan Erating B.

PENGARUH MOTIVASI, PERSEPSI DAN LAMA PENDIDIKAN TERHADAP MINAT MAHASISWA UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Yuneriya, Nanda Estie; Sarwono, Aris Eddy; Kristianto, Djoko -
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 13, No 1 (2013): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

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ABSTRACT This study aims to determine whether there is a difference between the interest to follow PPAk student state and private universities. Variable used is the old educational motivation and perception. In this study the object used is UMS and UNISRI for PTS while for PTN is UNS. Of the 55 questionnaires distributed in this study all back in full. From the test results obtained by the Independent sample t test t value 0,914 < 1,96 with a probability of 0,365 results > 0,05 means that there is no difference in interest student to follow PPAk between state and private universities. Although known to the average student interest PTN to follow PPAk higher than student PTS, but it did not prove for real difference between the interest of students to follow PPAk, this is because the student has not entered the real world of work so as not understanding the true benefits of completing PPAk. Keywords: Accounting Professional Education, Motivation, Perception.

Pengaruh Pupuk Organik dan Anorganik Terhadap Produksi dan Kandungan Minyak Wijen Serta Kelayakan Usaha Tani di Lahan Pasir Pantai Nurhayati, Dewi Ratna; Sarwono, Aris Eddy; Hariyono, Budi
Buletin Tanaman Tembakau, Serat & Minyak Industri Vol 5, No 1 (2013): April 2013
Publisher : Balai Penelitian Tanaman Pemanis dan Serat (Balittas)

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Wijen (Sesamum indicum L.) adalah komoditas perkebunan rakyat potensial sebagai sumber minyak pangan yang banyak dibutuhkan, dan mempunyai potensi agroindustri cerah untuk bahan pangan dan bahan dasar produk farmasi. Penelitian bertujuan untuk mengetahui pengaruh pemupukan terhadap produksi dan kandungan minyak wijen serta kelayakan usaha tani di lahan pasir pantai. Penelitian dilaksanakan di Purworejo, Jawa Tengah, bulan Juni hingga Desember 2011. Penelitian menggunakan rancangan acak kelompok faktorial dengan dua faktor dan tiga ulangan. Faktor pertama adalah pemupukan, yakni kontrol, pupuk kandang sapi 10 ton/ha, NPK rekomendasi (100:100:50), pupuk kandang sapi 7,5 ton/ha + 25% NPK, pupuk kandang sapi 5 ton/ha + 50% NPK, dan pupuk kandang sapi 2,5 ton/ha + 75% NPK. Faktor kedua adalah varietas, yakni Sumberrejo-1, Sumberrejo-2, dan Lokal hitam. Variabel yang diamati meliputi: tinggi tanaman, umur berbunga, umur panen, berat biji per tanaman, berat 1.000 biji, dan kadar minyak. Parameter kelayakan usaha meliputi internal rate of return (IRR), benefit and cost ratio (B/C ratio), dan payback period (PP). Hasil penelitian menunjukkan tidak ada pengaruh interaksi perlakuan pemupukan dan varietas. Umur berbunga tercepat 45 hari pada perlakuan kontrol. Umur panen hampir sama, yakni 105 hari. Kadar minyak total tertinggi 51,73% pada perlakuan pemupukan organik (pupuk kandang sapi) 10 ton/ha. Varietas unggul wijen Sumberrejo-1 dan Sumberrejo-2 memberikan produksi dan kadar minyak yang lebih tinggi dibandingkan varietas lokal. Budi daya wijen di lahan pasir pantai dengan menerapkan pemupukan organik memberikan kelayakan eko-nomi yang prospektif dan efisien, khususnya pada perlakuan pupuk kandang sapi 10 ton/ha dengan varietas Sumberrejo-2, dengan B/C Ratio 1,91, IRR 48%, dan PP 0,5.Â Sesame (Sesamum indicum L.) is a potential commodities as source of food oil, and has a high potential for agro-food industry and pharmaceutical products. This study was aimed to evaluate the effect of fertilizer on the production and seed oil content of sesame and the feasibility of cultivation in the sandy coastal land. This study conducted in Purworejo, Central Java, from June to December 2011. The experiment was arranged in factorial randomized block design with two factors, repeated three times. The first factor is fertilization: control, cow manure 10 ton/ha, NPK 100:100:50, cow manure 7.5 ton/ha + 25% NPK, cow manure 5 ton/ha + 50% NPK, and cow manure 2.5 ton/ha + 75% NPK. The second factor is the variety: Sumberrejo-1, Sumberrejo-2, and local black sesame. Variables observed were: plant height, days to flowering, day of harvest, seed weight, weight of 1,000 seeds, and seed oil content, as well as economic indicators (B/C ratio, IRR, and payback period). The result of study showed that no interaction effect between fertilization and variety. The fastest flowering (45 days) was on the control treatment. The age of harvest was almost the same, 105 days. Highest total seed oil content, 51.73%, obtained in the treatment ofÂ organic fertilizer 10 ton/ha. Sumberrejo-1 and Sumberrejo-2 provide production and seed oil content higher than those local varieties. Sesame cultivation in sandy coastal land provides prospective economic feasibiility and efficience, especially by applying organic fertilizer on Sumberrejo-2, with the achievements of B/C Ratio 1.91; IRR of 48%, and payback period of 0.5.

Penggunaan Model Regresi Logistic Untuk Menguji Faktor-Faktor Yang Mempengaruhi Penerimaan Going Concern Audit Opinion Pada Industru Perbankan Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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A going concern assumption survival in an entitys financial reporting, so that if anÂ entityÂ hasÂ aÂ conditionÂ thatÂ otherwiseÂ itÂ shallÂ becomeÂ problematic.Â TheÂ main problemsÂ inÂ theÂ bankingÂ sectorÂ inÂ IndonesiaÂ isÂ likeÂ theÂ crisisÂ inÂ 1999.Â TheÂ main objective of this study was to determine the main factors that affect the acceptance of a going concern audit of the banking industry in Indonesia. The data used in this research isÂ dataÂ fromÂ theÂ financialÂ statementsÂ of banksÂ inÂ 2011Â toÂ 2013 by purposive sampling technique sampling.Technik retrieval of data using the technique documentation of the dataÂ inÂ theÂ IDXÂ (IndonesiaÂ StockÂ Exchange),Â especiallyÂ forÂ theÂ bankingÂ sectorÂ in Indonesia. Testing hypothesisÂ inÂ thisÂ studyÂ usingÂ multivariateÂ analysisÂ usingÂ logistic regression (logistic-regresion), results showed that audit tenure, the quality of audit and independentÂ commissionersÂ haveÂ influenceÂ onÂ givingÂ opinionsÂ goingÂ concern,Â but shopping opinion, independent directors and managerial ownership has no effect to the going concern opinion

PERANAN AUDITOR INTERNAL DALAM MENINGKATKAN KINERJA MANAJEMEN Wahyuningtyas, Cipryana -; Sarwono, Aris Eddy; Kristianto, Djoko -
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The purpose of this study was to determine the role of internal auditors in improving performance management (case study on service cooperative joint venture (KJUB) Puspetasari. Analysis showed that the role of internal auditors in improving management performance by managers around 302 and under range 98 is internal auditors a very important role. This can be seen from the results of the questionnaire obtained is that the role of internal auditors is very instrumental. overall the elements of the internal control system has implemented well, as evidenced by the existence of organizational structures that separate functional responsibilities explicitly, the authorization system and good recording, sound practices, and competent employees who have performed well. so it can be concluded that the role of internal auditors in improving the performance of the Management is very involved. it can be seen from the results of the questionnaires and field analysis of the elements internal control systems Service Cooperative Joint Venture Puspetasari have done well. Keywords: Internal Auditor, Performance Management, Internal Control System

PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.749 KB)

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.

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