Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, Maret, Mei, Juli, September, dan November. Misi Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
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<![CDATA[Pengaruh Pengetahuan, Kompetensi, Profesional terhadap Kualitas Audit ]]>
<![CDATA[Hasbullah Eka Saputra]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.71
<![CDATA[Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.]]>
<![CDATA[Pengangguran Usia Muda dan Terdidik di Kalimantan Tengah ]]>
<![CDATA[Nurafny Indrawati]]>;
<![CDATA[Lidiae Lidiae]]>;
<![CDATA[Alexandra Hukom]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.79
<![CDATA[Educated unemployment in Indonesia is increasing, this phenomenon occurs when young, highly educated individuals find it difficult to get jobs according to their qualifications. In Central Kalimantan the proportion of educated unemployed will increase because low-educated workers still dominate labor absorption. This research aims to understand the factors that cause youth and educated unemployment in depth, which is important in order to formulate appropriate solutions, both from the government, educational institutions and individuals. Binary logistic regression is the analytical tool used in this research. The results obtained state that education level and gender have a positive and significant effect on the unemployment status of young and educated people in Central Kalimantan Province. Meanwhile, the Age variable has a negative and insignificant effect on the unemployment status of young and educated people in Central Kalimantan Province. And the location variable has a negative and significant influence on the unemployment status of young and educated people in Central Kalimantan Province.]]>
<![CDATA[Analisis Komparasi Kinerja Keuangan Daerah Sebelum Covid-19 dan Semasa Covid-19 di Kabupaten Kotawaringin Timur Tahun 2018-2021 ]]>
<![CDATA[Josia Ananta]]>;
<![CDATA[Alexandra Hukom]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.80
<![CDATA[The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.]]>
<![CDATA[Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi Kasus PT. Bank Mandiri dan PT. Bank Mandiri Syariah ]]>
<![CDATA[Aldi Agung Fidiantoro]]>;
<![CDATA[Denada Agustia Nanda]]>;
<![CDATA[Elisa Khoeriyah Sukawanda]]>;
<![CDATA[Fasa Aska Dera]]>;
<![CDATA[Ersi Sisdianto]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.83
<![CDATA[Standardization of the presentation of accounting information is necessary because many parties (stakeholders) have an interest in the information presented in the company's financial reports. Therefore, the process of presenting financial reports must be based on applicable accounting standards so that the financial information presented provides information that can be understood, relevant, reliable, can be compared in evaluating the financial position and performance of the bank and is useful for users of financial reports (external parties and internal) in economic decision making. Whether conventional (non-shariah) financial institutions or sharia financial institutions, the financial performance of each institution will be visible from the financial reports. Financial reports are media used to conduct research on the health condition of a company consisting of balance sheets, profit and loss calculations, retained earnings and other reports.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Pencegahan Fraud: Audit Forensik, Audit Internal, dan Audit Eksternal ]]>
<![CDATA[Hanifatun Nisa]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.86
<![CDATA[Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Pemberian Opini Audit Going Concern: Pertumbuhan Perusahaan, Ukuran Perusahaan dan Opini Audit Tahun Sebelumnya ]]>
<![CDATA[Ainun Basita]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.88
<![CDATA[Going concern audit opinion is an opinion issued by the auditor to determine whether a company can maintain the survival of its company, going concern audit opinion is very useful for investors to help the investment decision making process. This article is conducted by conducting a literature study of various studies that have been conducted. This article reviews the factors that influence the provision of going concern audit opinion, namely company growth, company size and previous year's audit opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) company growth affects the provision of going concern audit opinion; 2) company size affects the provision of going concern audit opinion; and 3) the previous year's audit opinion affects the provision of going concern opinion.]]>
<![CDATA[Pengaruh Akuntabilitas, Profesionalisme, dan Integritas Auditor terhadap Kualitas Auditor ]]>
<![CDATA[Baginda Sultan Aritonang]]>;
<![CDATA[Evi Ekawati]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.90
<![CDATA[This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.]]>
<![CDATA[Pengaruh Implementasi Akuntansi Berbasis Akrual Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Sikka) ]]>
<![CDATA[Yuliana Anggreani Dua Delang Kolit]]>;
<![CDATA[Elisabeth Yessi Da Rato]]>;
<![CDATA[Amanda Yecci Noeng]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.117
<![CDATA[This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study]]>
<![CDATA[Peran Tambang Pasir terhadap Struktur Ekonomi Desa: Studi Ekonomi Pembangunan di Desa Gondoruso, Kecamatan Pasirian ]]>
<![CDATA[Mohamad Helmi Wakhit Yansyah]]>;
<![CDATA[Angela Clairine]]>;
<![CDATA[Eithar Indah Dwi Lestari]]>;
<![CDATA[Erica Natasha Wiyono]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.129
<![CDATA[Sand is the main commodity of the Gondoruso community, almost all levels of society feel the impact of the presence of sand mining. From sand, it can form a network ecosystem for local residents' livelihoods. Based on this phenomenon, researchers conducted an analysis using Max Weber's concept of Protestant Ethics and McLeland's need for achievement. Weber stated that the Protestant Ethics was the forerunner to the birth of the spirit of capitalism which brought human civilization to become the creature of capital it is today. This is in line with the thoughts of Mc Cleland who stated that to achieve progress in civilization, you need encouragement to achieve your goals. The need for achievement makes humans move to realize the progress of their civilization. This encouragement encourages people to think more rationally, ultimately encouraging capitalization to maximize existing potential. This research uses qualitative methods with an ethnographic approach. This is in line with analysis that attempts to describe and explain the reality that exists within a society.]]>
<![CDATA[Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit ]]>
<![CDATA[Shopia Aulia Tasya]]>;
<![CDATA[Cris Kuntadi]]>
<![CDATA[ Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 3 (2024): Mei : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jiesa.v1i3.132
<![CDATA[The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Quality and 3) Audit Tenure has an effect on Audit Quality.]]>
