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STUDI LITERATUR: REMOTE AUDIT Nabila Febriyana; Sindy Utami; Vivi Armadhani; Madaniyah Nur Aisyah Putri; James Christian
Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran Vol. 1 No. 3 (2023): Juli : Termometer: Jurnal Ilmiah Ilmu Kesehatan dan Kedokteran
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/termometer.v1i3.1960

Abstract

This study aims to determine the effects and advantages and disadvantages of using the remote audit method during the Covid 19 pandemic and the development of remote audits after the Covid 19 pandemic. This research uses the Literature Study method in which all data is obtained from the results of previous studies. Internal audit work practices have been affected by the implementation of the PSBB and the ban on face-to-face interactions due to the Covid-19 pandemic. Companies use remote audit techniques or remote audits to overcome this problem. With the use of digital technology, audits can be carried out from abroad. Remote Audit has advantages and disadvantages, but using information technology makes the audit process easier. In addition, remote audits are used to find and thwart fraud in pandemic situations. Auditor processes had to be modified extensively in these circumstances, and information technology had to be used to assist remote auditing. Overall, remote auditing is a useful alternative for conducting audits during the Covid-19 pandemic.
Penerapan Green Accounting Terhadap Profitabilitas Umkm Tahu Di Surabaya Nabila Febriyana; Refi Tri Anika; Vivi Armadhani; Maria Yovita R.Pandin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2023): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i3.993

Abstract

The purpose of this research is to find out how the profitability of UMKM Tofu producers in Surabaya is affected by green accounting. The research data was collected through interviews and surveys to research locations using a qualitative descriptive methodology. The findings show that most UMKM Tofu factories in Surabaya are aware of their lack of knowledge about green accounting and lack of environmental awareness. Due to the high cost of production, the majority of Tofu MSMEs are aware of the shortage of wastewater treatment tanks. As a result, UMKM Tahu deliberately build factories near rivers to dispose of liquid waste without being processed first.
ANALISIS PERBANDINGAN RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR TEKSTIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2022 Refi Tri Anika; Vivi Armadhani; Arswarani Leonika; Siti Maisyaroh; Cholis Hidayati
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 10 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i10.1469

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan rasio keuangan dari empat perusahaan subsektor textil di Indonesia yaitu rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas dan rasio pasar. Data yang digunakan dalam penelitian ini adalah Data sekunder yang berasal dari laporan keuangan perusahaan periode 2020-2022. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil dari penelitian ini pada analisis PER, Dividend Yield dan Rasio Pembayran dividen pada PT. Sri Rejeki Isman (SRITEX) serta PT. Century Textile Industry Tbk (CENTEX) menghasilkan angka 0 hal ini dikarenakan kedua perusahaan tersebut mengalami kerugian selama 3 tahun berturut-turut. Secara keseluruhan PT. Indo Rama Synthetics Tbk (INDR) adalah korporasi yang mempunyai kinerja keuangan yang relative stabil dan mampu memenuhi kewajibanya. Hal ini dapat menjadi bukti bahwa industry tekstil di Indonesia sedang tidak baik dan terus mengalami kemunduran.