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All Journal EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science
Yartono, Nungki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of The Presentation of Financial Statements Based on ISAK No. 35 on The Financial Statements of Non-Profit Organizations: Case Study on Non-Profit Organizations: Palm Oil Farmers Union Rostika, Arlini; Yartono, Nungki; Digdowiseiso , Kumba
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i1.275

Abstract

This study aims to analyze the presentation of financial statements at a non-profit organization in the Palm Oil Farmers Union. Financial statements at the Palm Oil Farmers Union are regulated in PSAK 45, then on April 11, 2019, DSAK IAI officially ratified ISAK 35 and became effective on January 1, 2020, after this ratification IAI issued a statement on the withdrawal of financial accounting standards (PPSAK 13) containing the revocation of PSAK No. 45. This research data uses secondary data from the financial statements of the Palm Oil Farmers Union. Data analysis techniques using documentation techniques by "recording or accessing" secondary resources (internal and external). The results of this study are expected that each non-profit entity applies ISAK 35 which provides guidelines for presenting financial statements for non-profit entities and has been authorized by IAI
How To Measure Audit Quality By Considering The Factors Of Professionalism, Accountability and Auditor Independence Asyari; Yartono, Nungki; Achyarsyah, Padri; Awaloedin, Dipa Teruna
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.325

Abstract

Audit quality is measured based on audit report findings of violations in the client's accounting system. Financial reports are an important source of information for parties who need reports. Financial information is created by management to determine the company's financial condition, make decisions, and make it easier to manage the company. This research was conducted to determine the influence of auditor independence, accountability and auditor professionalism on audit quality. This research uses primary data in the form of respondents' answers to questionnaire data collection. This research used a simple random sampling method in determining the sample and there were 54 samples that met the criteria. This research uses multiple linear regression analysis and t test and R Square test for data analysis techniques. where the research results show that the variables of auditor independence, accountability and auditor professionalism simultaneously influence audit quality. Partially, auditor independence has a positive effect on audit quality, auditor accountability and auditor professionalism have a significant positive effect on audit quality
Does Quality of Audit to Become Roles at Accountant Professional Indonesia Yartono, Nungki; Asyari; Ramli, Muhammad; Pallawagau, Andi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.406

Abstract

The research examines the influence of professional ethics, independence, and accountability variables on audit quality. The sample and research population are analyzed using statistical techniques and then interpreted using the quantitative descriptive research method. Quantitative research is used for variables that are the object of research. Data as a research instrument was analyzed according to the hypothesis and processed using the SPSS 25 application. The data used in this research was primary, and questionnaires were used for the data collection method. Data was collected using a questionnaire distributed using Google Forms to auditors who work at KAP in Jakarta. The number of samples processed was 82 respondents. The hypothesis analysis test was processed using a linear regression model partial t-test and simultaneous F-test. The research results, according to the t-test, illustrate that professional ethics has a significant effect on audit quality, independent auditors have a significant impact on audit quality, and accountability has a significant effect on audit quality.
Determinan Resiko Pembiayaan Yang Di Pengaruhi Oleh CAR, Dan Bank Size Survey Pada Perbankan Nasional Syariah Krisnandi, Herry; Asyari; Yartono, Nungki; Pallawagau, Andi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 4 No. 4 (2024): Agustus 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v4i4.334

Abstract

Risk management in Islamic banks is an ongoing process of how banks manage the risks they face. Minimizing the potential for occurrence and the impact on various unwanted risks. The main activities of sharia banking are collectors and channeling funds in the form of murabahah financing to customers, from financing distribution activities that can lead to financing risk, that is problematic customers The research objective is to know the effect of CAR, and Bank size on financing risks simultaneously in the period 2019 - 2023 with a sample of 7 sharia banking company. The test method uses multiple linear regression tests, where the results of this study show that CAR has a significant effect on credit risk (NPL). Bank Size are two variables that have no significant effect on Credit Risk (NPL) for banking companies listed on IDX Islamic, Sharia Stocks.
Co-Authors Asyari Awaloedin, Dipa Teruna Digdowiseiso , Kumba Krisnandi, Herry Muhammad Ramli Padri Achyarsyah Pallawagau, Andi Rostika, Arlini