scholarly journals ANALISIS PERENCANAAN AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) KURNIAWAN, KUSMADI, DAN MATHEUS

2020 ◽  
Vol 8 (3) ◽  
pp. 237-244
Author(s):  
Hafifah Nasution ◽  
Lysa Nur Awalianti
Keyword(s):  
Audit Quality ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Financial Statement ◽  
Primary Data ◽  
Audit Planning ◽  
Research Show ◽  
Public Accountant

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.

scholarly journals Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Indah Wahyuningsih
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Financial Statement ◽  
Net Income ◽  
Total Revenue ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Research Show

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)

scholarly journals Linkage Program Bank Syariah Dengan BMT: Tinjauan Kritis Bagi Pengembangan Sistem Keuangan Islam Yang Lebih Kaffah

2015 ◽  
Vol 2 (10) ◽  
pp. 850
Author(s):  
Denizar Abdurrahman Mi'raj ◽  
Muhammad Nafik HR
Keyword(s):  
Single Case ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Rate Of Return ◽  
Primary Data ◽  
Islamic Banks ◽  
Depth Interview ◽  
Linkage Program ◽  
Depth Interviews

This study aims to determine the BMT’s reason for not continuing linkage with Islamic Bank. Whereas linkage program is a good strategy to achieve a more inclusive financial system. This study used a qualitative approach and single-case studies as the strategy. Primary data collection using in-depth interview, while secondary data obtained from the annual financial statements of BMT. The expalanation building was used as the technique of analysis by explaining the results of in-depth interviews, in order to know what is BMT’s reason for this case.The results showed that the linkage program that used mudaraba contract which the rate of return should be variable on the income of BMT, but in fact is still based on the amount of financing. Linkage contract which is not in accordance with mudaraba system contract caused BMT did not continue linkage with Islamic banks.

scholarly journals Non-Academic Achievement Improvement Through Extracurricular

2021 ◽  
Vol 7 (2) ◽  
pp. 283
Author(s):  
Aulia Diana Devi ◽  
Na’imah Na’imah ◽  
Aqimi Dinana
Keyword(s):  
Academic Achievement ◽  
Extracurricular Activities ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Data Sources ◽  
Primary Data ◽  
Online Media ◽  
Internet Media ◽  
Secondary Data Sources

<p>Extracurricular activities are one of the containers in coaching and developing students' potential. This study aims to find out the management of extracurricular activities in improving the non-academic achievement of students in Madrasah Aliah Negeri 1 Tulang Bawang Barat. The method used is descriptive analysis using qualitative approach. This research conducts data collection techniques by observation, interviews, literature studies, and internet media. This study used primary data sources obtained through interviews and secondary data sources obtained through online media. The results showed that several steps in the management of extracurricular activities, such as planning, organizing, direction / implementation and evaluation as well as evaluation. Planning is carried out by investigating the number of extracurricular activities. Organizing is carried out by coordinating all components involved in the management of extracurricular activities. The implementation is carried out by arranging and arranging in writing so that the activities carried out can be directed and run smoothly in accordance with the guidelines. And the evaluation is done through member meetings and final assessments.</p>

Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta

2017 ◽  
Vol 25 (2) ◽  
pp. 194-215
Author(s):  
Risa Nurwulan Sari ◽  
Achmad Tjahjono
Keyword(s):  
Environmental Quality ◽  
Treatment Cost ◽  
Secondary Data ◽  
Financial Statements ◽  
Environmental Cost ◽  
Financial Statement ◽  
Primary Data ◽  
Environmental Costs ◽  
Biological Method ◽  
The Cost

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL. 

scholarly journals PENERAPAN PENCANTUMAN IDENTITAS NARASUMBER PADA PEMBERITAAN DI RADAR BOGOR DALAM KODE ETIK JURNALISTIK

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Fathya Kayla Hidayat ◽  
Ike Atikah Ratnamulyani ◽  
Maria Fitriah
Keyword(s):  
Sexual Abuse ◽  
Code Of Ethics ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Retrieval ◽  
Qualitative Approach ◽  
Primary Data ◽  
Sexual Crimes ◽  
Social Sanctions ◽  
Victims Of Sexual Abuse

The inclusion of a source identity is something that must be applied to a news. A journalist can maintain the confidentiality of sources of confidential information, the identity of victims of sexual crimes, and perpetrators or victims of underage crimes. This study uses a qualitative approach and descriptive analysis research method by performing data retrieval techniques using primary data and secondary data. Primary data are the results of field observations, interviews. While secondary data is in the form of documentation. The object of research is the Radar Bogor Journalist. The results showed that journalists from Radar Bogor had implemented a journalistic code of ethics in the inclusion of the identity of the informant on a report. This is seen from the attitude of conscious journalists to maintain the confidentiality of the identity of informants such as victims of immoral crimes, victims of sexual abuse, underage victims, and victims of sexual abuse. This is feared by the psychological sources who receive social sanctions from the community. Keywords: The News; Inclusion of identity; Journalistic Code of Ethics.

scholarly journals PERILAKU SOSIAL MUSLIM TERHADAP LGBT DALAM FILM CINTA FIISABIILILLAH VERSI YOUTUBE

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Rifa Ulfayati Huri ◽  
Sukarelawati Sukarelawati ◽  
Maria Fitriah
Keyword(s):  
Social Behavior ◽  
Data Collection ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data

This study aims to find out Muslim social behavior towards LGBT in the film Cinta Fiisabiilillah on Youtube. This study used a qualitative approach and descriptive analysis research method by carrying out data collection techniques using primary data and secondary data. Primary data is in the form of observations and interviews. While secondary data is in the form of documentation. The object of research is the Cinta Fiisabiilillah Film. The results showed that Muslim social behavior towards LGBT in the film Cinta Fiisabiilillah was to accept and embrace it to hijrah Fiisabiilillah together and not move away because of its poor past. Keywords: Behavior, LGBT,  Film

scholarly journals IMPLEMENTASI PROGRAM PELIBATAN DAN PEMBERDAYAAN MASYARAKAT PT TIRTA INVESTAMA AQUA BABAKAN PARI

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Raisatul Janah ◽  
Mrs. Sukarelawati ◽  
Mrs. Agustini
Keyword(s):  
Social Behavior ◽  
Data Collection ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Primary Data

This study aims to find out Muslim social behavior towards LGBT in the film Cinta Fiisabiilillah on Youtube. This study used a qualitative approach and descriptive analysis research method by carrying out data collection techniques using primary data and secondary data. Primary data is in the form of observations and interviews. While secondary data is in the form of documentation. The object of research is the Cinta Fiisabiilillah Film. The results showed that Muslim social behavior towards LGBT in the film Cinta Fiisabiilillah was to accept and embrace it to hijrah Fiisabiilillah together and not move away because of its poor past.Keywords: Behavior, LGBT, Film

scholarly journals ANALISIS PELAPORAN KEUANGAN DI YAYASAN AS-SALAM MANADO (BERDASARKAN PSAK 45 DAN PSAK 101)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Wahyuningsih . ◽  
Herman Karamoy ◽  
Dhullo Afandy
Keyword(s):  
Financial Reporting ◽  
Analytical Method ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Data Sources ◽  
Primary Data ◽  
Non Profit ◽  
Economic Decisions

The financial statements are important media in the process of making economic decisions. There are several rules on the preparation of financial statements, one of which is the financial statements for non-profit entities and sharia entities. The purpose of this study is to analyze Financial Reporting As-Salam Manado Foundation in accordance with the concept of financial statements based on PSAK 45 and PSAK 101. In this study the type of data used is qualitative data, while for data sources using primary data and secondary data, the analytical method used is descriptive analysis. Based on the result of the research, it is concluded that the recording and presentation of the foundation's financial statements are still not in accordance with the applicable regulations, which are PSAK 45 and PSAK 101.Keywords: Non-profit Financial Statements

scholarly journals EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADA PEMERINTAH KOTA SIBOLGA

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Jocelyn Sarah Gabriella Sinaga ◽  
Yusep P. S Friya P. S ◽  
Herbirowo Nugroho
Keyword(s):  
Qualitative Method ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Governmental Accounting ◽  
Accrual Basis

EVALUASI PENERAPAN BASIS AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SIBOLGA, STUDI KASUS PADAPEMERINTAH KOTA SIBOLGA Jocelyn Sarah Gabriella Sinaga [email protected] Yusep Friya P. S [email protected] Herbirowo Nugroho [email protected] Program Studi Akuntansi Keuangan Terapan Politeknik Negeri Jakarta  ABSTRACTThis study aims to evaluate the accordance of financial statements of Government of Sibolgato the applicable Governmental Accounting Standards. The methodology of this study is appliedresearch and uses qualitative method. The object of this study is the recording and presentation of Financial Statement of Sibolga for 2017. Data used in this study contains primary data by interviewing parties related to the making of financial statements and secondary data in the form of financial statements themselves and theoretical articles. The data analysist used are selecting related documents and evaluating the reports’ accordance to the standard. This study shows that Government of Sibolga has applied accrual basis in the making of the financial statements, but it is not entirely correct according to the Governmental Accounting Standards. This happened due to several problems related to the application of accrual basis to the financial statements, which involve the accounting application, standards, and the lack of training and socialization done regarding the applicable Governmental Accounting Standards. KEYWORDS: ACCUAL BASIS, GOVERNMENTAL ACCOUNTING STANDARDS, FINANCIAL STATEMENT ABSTRAKPenelitian ini bertujuan untuk mengevaluasi kesesuaian laporan keuangan yang telah dibuatPemerintah Kota Sibolga dengan Standar Akuntansi Pemerintahan yang berlaku. Metodologi yang digunakan dalam penelitian ini adalah penelitian terapan dan bersifat kualitatif. Objek yang diteliti dalam penelitian ini adalah pencatatan dan penyajian LKPD Kota Sibolga Tahun Anggaran 2017. Data penelitian yang digunakan adalah data primer hasil dari wawancara dengan pihak yang berkaitan langsung dengan penyusunan LKPD dan data sekunder berupa LKPD Kota Sibolga dan artikel teoritis. Teknik analisis dilakukan dengan mengumpulkan data yang diperlukan dan mengevaluasi LKPD dengan SAP yang berlaku. Hasil penelitian menunjukkan bahwa Pemerintah Kota Sibolga sudah menerapkan basis akrual dalam penyusunan LKPD Kota Sibolga, namun belum sepenuhnya sesuai dengan SAP yang berlaku. Hal ini disebabkan karena adanya beberapa permasalahan terkait penerapan basis akrual pada LKPD Kota Sibolga yaitu aplikasi akuntansi, kebijakan akuntansi, serta kurangnya pelatihan dan sosialisasi terkait SAP berbasis akrual. Kata kunci: basis akrual, standar akuntansi pemerintahan, laporan keuang

Does Availability of Audit Partners Affect Audit Quality? Evidence From China

2019 ◽  
pp. 0148558X1989386
Author(s):  
Agnes W. Y. Lo ◽  
Kenny Z. Lin ◽  
Raymond M. K. Wong
Keyword(s):  
Audit Quality ◽  
Financial Statements ◽  
Financial Statement ◽  
Certified Public Accountant ◽  
Policy Debate ◽  
Cpa Firms ◽  
Lower Likelihood ◽  
Recent Policy ◽  
Public Accountant

In this study, we examine whether Chinese Certified Public Accountant (CPA) firms with more partners available to perform audit engagements deliver higher quality services. Based on a sample of 2,990 company-year observations over the period of 2002 to 2015, we find that CPA firms with smaller staff–partner ratios are associated with a lower likelihood of restatements of their clients’ financial statements. Interestingly, we find that this association is less evident when engagement partners have excessive workloads, suggesting the need to balance workloads across partners within a firm. Overall, our results highlight the importance of considering partner availability and its impacts on audit quality, which echo regulators’ growing concern about the inadequate mix of audit experience, expertise, and supervision within CPA firms. Our study is timely and the results are informative to the recent policy debate. From a public policy perspective, our results suggest that CPA firms should be required to disclose information about the deployment of audit partners to help financial statement users make inferences about the quality of their work.

Sign in / Sign up

Export Citation Format

Share Document