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INDONESIA
RELEVAN : Jurnal Riset Akuntansi
Published by Universitas Pancasila
ISSN : 27749495     EISSN : 27751252     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education Other
R E L E V A N : Jurnal Riset Akuntansi aims to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. R E L E V A N prioritizes the publication of articles (research and non-research based) accounting science related to : - Financial Accounting - Management Accounting - Public Sector Accounting - Sharia Accounting - Corporate Governance - Financial Management - Accounting Information Systems - Forensic Accounting - Behavioral Accounting - Environmental Accounting - Accounting for SMEs - Intellectual Capital - Financial Audit - Operational Audit - Investigative Audit - Professional Ethics - Taxation - Capital Carket and Investment - Other accounting sciences
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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ANALISIS KINERJA PERBANKAN SYARIAH DI INDONESIA MENGGUNAKAN KONSEP SHARIAH MAQASHID INDEX Mira Munira; Shinta Budi Astuti; Ameilia Damayanti
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4008

Abstract

This study aimed to analyze the performance based on the concept of Maqashid Syariah using SMI (Shariah Maqashid Index) Value. This study is used data from financial report and annual report which were provided by each Islamic Bank sample. The whole samples is consist of 6 Islamic Banks in Indonesia during five years period (2016-2020). The analytical method in this study is Descriptive Test. Based on the results of the study, it can be concluded that the highest ranking performance of Islamic banking in Indonesia is achieved by BTPN Syariah
KINERJA ARUS KAS PERUSAHAAN SEKTOR TRANSPORTASI DALAM MASA PENGENDALIAN PANDEMI COVID-19 Indra Satria; Cotoro Mukri; Achmad Djamil
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4025

Abstract

Abstract Indonesia's transportation sector experienced the worst conditions during the Covid-19 pandemic in 2020. Along with the recovery of economic conditions through the Covid-19 pandemic control policy in 2021, this study was conducted to evaluate the performance of transportation sector companies during the Covid-19 pandemic control period. the. Performance appraisal is carried out according to the cash flow ratio analysis method. Purposive sampling method was determined in determining the selected companies for research. The results show that the cash flow performance of transportation sector companies has increased in terms of liquidity and solvency. On the other hand, the efficiency level has decreased. Keywords: Cash Flow Performance
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEPATUHAN TERHADAP OPINI AUDIT PEMERINTAH PUSAT DENGAN REKOMENDASI AUDIT SEBAGAI VARIABEL MODERASI Muhammad Yusuf; Nita Gustiana
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4147

Abstract

ABSTRACT This study aims to determine the effect of internal control system, compliance with variable moderating follow-up recommendation on audit opinion. The sample used in this study to a central government on the semester examination results overview,inspection report, and follow up recommendation in the 2018-2020 with 88 sample central government using sampling design method. The independent variable is internal control system and compliance. The dependent variable is the audit opinion. While the moderating variable, follow up recommendations. The result of the tests indicated that (1) internal control system has significant effect on audit opinion. (2) compliance has no significant effect on audit opinion. (3) follow-up recommendation has significant effect on audit opinion. (4) follow-up recommendation as a moderating variable able to moderate the effect of internal control system and audit opnion. (5) follow-up recommedation as a moderating variable not able to moderate the effect of compliance on audit opnion.. Key Words : internal control system, compliance, follow-up recommendation, audit opinion ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian internal, kepatuhan dengan variabel moderating tindak lanjut rekomendasi terhadap opini audit. Sampel dalam penelitian ini adalah pemerintah pusat yang terdapat di Ikhtisar Hasil Pemeriksaan Semester, Laporan Hasil Pemeriksaan, dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan pada tahun 2018-2020 dengan 88 pemerintah pusat sampel yang menggunakan metode sampling design. Variabel independen penelitian ini adalah Sistem Pengendalian Internal dan kepatuhan. Variabel dependen dalam penelitian ini adalah Opini Audit. Sementara variabel moderating dalam penelitian ini adalah Tindak Lanjut Rekomendasi Audit Hasil dari penelitian ini diperoleh bahwa (1) sistem pengandalian internal berpengaruh terhadap opini audit. (2) kepatuhan tidak berpengaruh terhadap opini audit. (3) tindak lanjut rekomendasi berpengaruh terhadap opini audit. (4) tindak lanjut rekomendasi audit dapat memoderasi pengaruh sistem pengendalian internal dan opini audit. (5) tindak lanjut rekomendasi audit tidak dapat memoderasi kepatuhan dan opini audit. Kata Kunci : Sistem Pengendalian Internal, Kepatuhan, Opini Audit, Tindak Lanjut Rekomendasi Audit
ANALISIS PENGENDALIAN INTERNAL TERHADAP PIUTANG LEASE: STUDI KASUS PADA PERUSAHAAN PEMBIAYAAN PT. FIF Dian Oktaviani; Ludwina Harahap
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4200

Abstract

Abstract The implementation of internal control system might help the company to achieve its goals effectively, efficiently and compliance. Effective internal controls might also give assurance to shareholders, and stakeholders' that financial statements provide the propriate quality information. Internal control systems might also help detect and prevent the emergence of fraud, especially those committed by company insiders. As a leasing company in Indonesia, PT. FIF has certainly executed an internal control system that help making the company's activities effectively, and efficiently. Account receivables are one of company assets that must be managed and monitored effectively so as to help the company achieving the goal; those are profits and cash flow streams. However, some companies have not realized the importance of internal control. It occurs in PT. FIF, a leasing company in Jakarta. Using the COSO internal control framework, the research with qualitative descriptive methods aims to analyze the implementation The data and information were taken from interviews, observations and documentation. The results show that generally the company has been implemented all five elements of internal control based on the COSO framework. The control environment, risk assessment has been effective with establishing Structure, Responsibility, and Authority, commitment to competence, Standard Operational and Procedure (SOP), etc, especially in the collection division. While, controlling activity has not been done effectively. There is no separation of task clearly, and file or data documentation. Double job or assignments might provide opportunities for errors, fraud, whether it is intentional or not. The other element is information and communication is already done, both top down and bottom up communication channel. While, the last component is that monitoring activities have not been practice well. Management's role in the internal control system is critical to its effectiveness. Managers, auditors, don't have to look at every single piece of information to determine that the controls are functioning and should focus their monitoring activities in high-risk areas. Spot-checking transactions can provide a reasonable level of confidence that the controls are functioning as intended. Keywords: Internal Control, Accounts Receivable, lease, COSO framework
PENGARUH OPINI AUDIT, PERGANTIAN AUDITOR, AKTIVITAS PERSEDIAAN, DAN PANDEMI COVID-19 TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Rena Zahirah; Zumratul Meini
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 1 (2022): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i1.4206

Abstract

This study aims to obtain empirical evidence of the effect of audit opinion, auditor turnover, inventory activity, and the covid 19 pandemic on audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. With predetermined criteria, the number of samples used is 32 companies with a total of 160 company-year observations. This research is novel by considering the COVID-19 pandemic as one of the factors that causes companies to experience audit delays in their financial reporting. The results show that audit opinion has no effect on audit delay, auditor turnover has a positive effect on audit delay, inventory activity has a negative effect on audit delay, and the COVID-19 pandemic has a positive effect on audit delay in manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. (IDX) 2016-2020 period Keywords: Audit Delay, Audit Opinion, Auditor Switching, Inventory Activities, Covid-19 Pandemic
INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH) Tryas Chasbiandani; Shinta Budi Astuti; Ameilia Damayanti
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4927

Abstract

The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) PADA PT. WASKITA KARYA TBK SEBELUM DAN SELAMA PANDEMI COVID-19 Husniyyatun Nida; Muyassaroh najib
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4945

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan prediksi financial distress dengan menggunakan metode Altman Z-score pada PT. Waskita Karya Tbk sebelum dan selama pandemi Covid-19. Jenis penelitian deskriptif kuantitatif. Populasi yang digunakan adalah laporan keuangan PT. Waskita Karya Tbk yang diakses melalui website www.idx.co.id.. Sampel penelitian ini adalah laporan keuangan tahun 2016 – 2021. Teknik analisis yang digunakan adalah metode Altman Z-score Modifikasi yang terdiri 5 komponen rasio yaitu, Working capital to total aset (X1), Retained Earning to total aset (X2), Earning before interest and tax to total aset (X3), dan Book value of equity to Book value of total liablities (X4). Hasil penelitian ini menunjukkan bahwa terdapat perbedaan analisis prediksi financial distresssebelum dan selama pandemi Covid-19. Secara rata-rata nilai Altman Z-score sebelum pandemi Covid-19 PT. Waskita Karya Tbk adalah sebesar 1,40 kategori grey area kemudian selama pandemi Covid-19 menurun menjadi sebesar 0,04 kategori financial distress. Dapat disimpulkan bahwa secara keseluruhan selama pandemi Covid-19, PT. Waskita Karya sudah mengalami financial distress namun secara perhitungan rasio sudah kembali membaik pada triwulan IV 2021 menjadi grey area.
THE EFFECT OF PROFITABILITY AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR (EMPIRICAL STUDY OF COAL MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2018-2022) Yesa Amanda Putri; Ina Iskandar; Agustine Dwianika
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4947

Abstract

This study aims to provide empirical evidence regarding the effect of profitability and intangible assets on transfer pricing behavior in coal mining sub-sector companies in Indonesia. The population in this study includes coal mining sub-sector companies listed on the IDX from 2018 to 2022. Determination of the sample using the purposive sampling method with the final total sample being 18 companies. The research method used is descriptive quantitative and the data analysis method is multiple regression analysis with panel data. The results showed that profitability has a negative effect on transfer pricing behavior. Companies with high profitability tend not to practice transfer pricing. Other results show that the value of intangible assets has no effect on transfer pricing behavior.
DETERMINAN FENOMENA UNDERPRICING PADA PERUSAHAAN GO PUBLIK DI BURSA EFEK INDONESIA Peter Giovanni Christianto Purnomo; Rosita Suryaningsih
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4951

Abstract

The phenomenon of underpricing is interesting because it can encourage the achievement of targets for achieving issuer funds during an IPO and investors can obtain high initial returns. This is what makes during the research period the majority of companies conducting IPOs were underpricing. The objective of this research is to obtain empirical evidence regarding the effect of firm size, net profit margin, underwriter reputation, and the percentage of public offerings towards underpricing. Underpricing is also used as a company strategy when IPO, so by applying the lower share price when IPO, companies can sell all the shares offered and obtain funds that are needed. The data used in this study is secondary data. The objects of this research are non-financial companies that conducted IPOs in the 2017-2020 period. The sample selection used a purposive sampling method. The test method used is multiple regression analysis. The results of this study are underwriter reputation has a significant positive effect towards underpricing, the percentage of public offerings has negative significant effect towards underpricing, while firm size and net profit margin have no effect towards underpricing. Underwriter reputation, the percentage of public offerings, firm size and net profit margin have significant effect towards underpricing simultaneously.
PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI SEKTOR INDUSTRI BARANG KONSUMSI: PERAN PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS Falah Arnori Adha; Hotman Fredy; Herlan
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4959

Abstract

The purpose of this study is to ascertain how company growth, leverage, and liquidity will affect profitability in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for 2018 to 2021. The variables in this study use the analysis of company growth, leverage, liquidity, and probability ratio (ROA). The data used is secondary data information from publicly available annual financial reports. The sample of this study consisted of 17 companies out of a total of 68 samples using purposive sampling technique. For data processing using views 12 software using panel data regression analysis, classical assumption test, and hypothesis testing as data testing methods. The results showed that company growth has no effect on probability, while leverage has an influence on it, as well as liquidity has an influence on profitability.

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