Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Acman: Accounting and Management Journal Majalah Bisnis & IPTEK Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Djajun Juhara
STIE Pasundan, Bandung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Influence of Internal Audit On the Quality of Financial Statements : (Survey on Private Sector Manufacturing Companies in Bandung) Maulana Yusup; Djajun Juhara
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 14 No 2 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.916 KB) | DOI: 10.55208/jebe.v14i2.205

Abstract

The quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports.
Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas : (Studi pada salah satu perusahaan penginapan di Kabupaten Bandung Barat) Galih Muhamad; Djajun Juhara; Annita Jannah; Adam Ramdhani
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.902 KB) | DOI: 10.55208/aj.v1i2.24

Abstract

The role of accounting information systems and internal control in an organization is critical in presenting information related to business decisions. Therefore, the effectiveness of the accounting information system and internal control must facilitate the decision-making process by the management. This research departs from the problems that occur in the internal control of cash receipts which are thought to be caused by the ineffectiveness of the cash receipts accounting information system. This study aims to determine the effect of the cash receipts accounting information system on the internal control of cash receipts. The research method used is a survey method on 30 employees of a lodging service company. A simple regression analysis technique was used to answer the problem formulation. The results showed a significant effect of cash receipts accounting information systems on internal control of cash receipts. The study results recommend that the company further improve the accounting information system of cash receipts and internal control of cash receipts to achieve organizational goals.
PENGARUH KODE ETIK AKUNTAN PUBLIK TERHADAP KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK DI BANDUNG Djajun Juhara
Majalah Bisnis & IPTEK Vol 10 No 2 (2017): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.638 KB)

Abstract

The purpose of this study was to examine the effect of Kode Etik Akuntan Publik for the quality of audits. The population in this study is the auditors of five KAP in the city of Bandung. Determination of sample, using a simple random sampling method. The data in this research is obtained by distributing questionnaires to the respondents on Akuntan Publik in the city of Bandung. These result prove that Kode Etik Akuntan Publik effect on audit quality. So the higher Kode Etik Akuntan Publik are owned by auditor it will improve the quality of audits. Keywords: ethic code, audit quality.
GAYA KEPEMIMPINAN DAN PRODUKTIVITAS KERJA A. Heri Wiyono; Djajun Juhara
Majalah Bisnis & IPTEK Vol 8 No 1 (2015): Bisnis dan Iptek
Publisher : Pusat Penelitian Dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.789 KB)

Abstract

Leadership is a process by which the leadership or leader can influence subordinates or others, to subordinate or someone else is willing to do what is desired by the leader or leaders. Leadership style is the way in which the leadership or leader in influencing subordinates or others, in order to achieve what he wants. Labor productivity is real work obtained by work force that is based on a patriotic stance which considers that it should be better today than yesterday, and tomorrow be better than today. Ways of working to be better today than yesterday's ways of working, and ways to work tomorrow to be better than the ways of work these days. To improve labor productivity, situational leadership style is most appropriate style applied a leader or leader at the moment, given that the application of force is adapted to the maturity level subordinates or followers. It is based on the assumption that each subordinate or others will have a different maturity level with each other. Keywords: leadership; leadership style; labor productivity
Co-Authors A. Heri Wiyono Adam Ramdhani Galih Muhamad Jannah, Annita Maulana Yusup, Maulana