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All Journal JURNAL RISET AKUNTANSI GOING CONCERN International Journal of Public Budgeting, Accounting and Finance
Salindeho, Anggelina Chrisdayanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN BERBASIS SAK ETAP DAN IMPLIKASINYA PADA LAPORAN KEUANGAN KOPERASI KARYAWAN KARYA SAMPURNA PT. BANK MANDIRI Salindeho, Anggelina Chrisdayanti; Kalangi, Lintje; Pangerapan, Sonny
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 02 (2018)
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

            Cooperative is an association established by persons or legal entities of cooperatives that have limited economic ability, with the aim to improve the welfare of its members. Revenues and expenses are an important component of financial statements because different treatment of income and expenses will result in changes in the resulting financial statements. Financial Accounting Standards intended for cooperative entities are SAK ETAP. This study aims to determine the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri in accordance with SAK ETAP. The research method used in this thesis research is descriptive method whose purpose each data collected in the analysis and then drawn a conclusion and the type of research used is qualitative descriptive. The results obtained that the accounting treatment of income and expenses on Cooperative Employees Karya Sampurna PT. Bank Mandiri is in compliance with SAK ETAP.Keywords: Accounting treatment, income, expenses.
ANALYSIS OF FACTORS AFFECTING QUALITY INTERNAL AUDIT RESULTS WITH WORK EXPERIENCE AUDITORS AS MODERATING VARIABLES ON INSPECTORATE OF MEDAN CITY Ginting, Chrisdayanti
International Journal of Public Budgeting, Accounting and Finance Vol. 4 No. 1 (2021): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze the influence of competency measures, independence, moral reasoning, spiritual quotient, and emotional quotient as factors that affect the quality of internal audit results at the Inspectorate of Medan City. This study will also examine the auditor work experience variable which is used as a moderating variable in the research model. The population was all auditors and functional officials of P2UPD who served in the Inspectorate of Medan City who had participated in the training, totaling 48 people. The type of data used is primary data and the data analysis technique used in this study is the Partial Least Square (PLS) approach. The results of this study indicate that the competence and independence of the auditors have a significant positive effect on the quality of internal audit results. Meanwhile, moral reasoning, spirituality; quotient and emotional quotient do not have a significant effect on the quality of internal audit results. The results of this study also indicate that the work experience of the auditors is not able to moderate the influence of competence, independence, moral reasoning, spirituality; quotient and emotional quotient on the quality of internal audit results.
Co-Authors Lintje Kalangi Sonny Pangerapan, Sonny