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Penggunaan Google Form Sebagai Alat Dokumentasi Penilaian Risiko Pengendalian Dalam Kertas Kerja Pemeriksaan Pada Kantor Akuntan Publik
Get PDFThis research was conducted in KAP Made Sudarma, Thomas & Dewi, which aims to analyses a deep understanding and documentation of internal controls, and to identify internal control risks in financial statements by communicating the identified results with management based on Auditing Standard 265 and Public Accountant Professional Standards (SPAP). It explores the use of Google Form as a documentation tool for internal control working papers, and identifies internal control risk assessment procedures for the company's financial statements. The research employed a descriptive analysis method with a qualitative approach,
utilizing primary and secondary data. Primary data were collected through interviews, while secondary data involved gathering documents, observations, and direct documentation at KAP Made Sudarma, Thomas & Dewi, focusing on a case study of PT. X. The findings indicate that Google Form is highly effective in documenting the understanding of internal controls through structured
questionnaires, assisting auditors in identifying deficiencies, significant deficiencies, and material weaknesses. The assessment of control risk, based on identified risk levels, classifies the risk into "low," "moderate," and "high"
categories for accounts within the financial statements. Auditors can determine significant and risky accounts by applying professional skepticism and judgment,
which then forms the basis for designing further audit procedures
FAKTOR INTERNAL PENENTU PROFITABILITAS BPR DENGAN GENDER SEBAGAI VARIABEL MODERASI
Get PDFThis study aims to analyze the factors influencing the profitability of Rural Banks (BPR) in Malang Raya, focusing on the effects of credit risk, operational efficiency, liquidity, Loan to Asset Ratio (LAR), and bank size (Size). In addition, this research examines the role of board gender diversity as a moderating variable in the relationship between credit risk and profitability. Profitability is measured using Return on Assets (ROA) as the main indicator of financial performance. The study employs secondary data obtained from the annual financial statements of BPR for the 2019–2023 period, with a sample of 21 BPR selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 27, both with and without the moderating variable. The findings are expected to provide empirical evidence regarding the consistency or divergence from previous studies on the effect of NPL, BOPO, CR, LAR, and Size on profitability, as well as offer new perspectives on the impact of gender diversity in the board of directors on BPR financial performance. The results of this study are expected to serve as input for BPR management in improving competitiveness and for regulators in formulating policies to strengthen the sustainability of the BPR sector in Indonesia.
Keywords: Profitability, Non-Performing Loan (NPL), BOPO, Cash Ratio (CR), LAR, Bank Size, Board Gender Diversity
Peran Administrasi dan Legal Kredit Dalam Prosedur Pengelolaan Realisasi Pinjaman “ Bank Jatim Cabang Utama Surabaya”
Get PDFThis study aims to analyze the role of Credit Administration and Legal Credit in the loan disbursement management procedure at PT Bank Jatim Tbk, Main Branch Surabaya. The research employed a descriptive qualitative method using observation, interviews, and documentation as data collection techniques. The findings indicate that Credit Administration plays a key role in ensuring document completeness, data validation, and system input before loan disbursement, while the Legal Credit unit focuses on verifying the legal aspects of loan agreements, collateral validity, and compliance with regulations. Coordination between both units is carried out through joint document reviews, cross-division meetings, and the use of digital checklist systems to minimize errors and delays.
The discussion highlights that synergy between Credit Administration and Legal Credit creates a more efficient, secure, and legally compliant loan disbursement process, although challenges remain in adapting to regulatory changes that cause delays in validation. Recommendations include enhancing staff competence, implementing digitalized document management, and establishing more structured cross-division communication protocols. This study provides practical contributions to strengthening internal control systems in the banking sector.
For future research, it is suggested to focus on legal risk analysis in multi-borrower credit agreements or the impact of digital transformation on credit administration efficiency, which may enrich both academic literature and practical applications in loan management
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Puskesmas di Kota Surabaya dengan Kepuasan Kerja sebagai Variabel Mediasi
Get PDFPenelitian ini menganalisis pengaruh motivasi kerja dan disiplin kerja terhadap kinerja pegawai Puskesmas di Kota Surabaya dengan kepuasan kerja sebagai variabel mediasi. Metode penelitian yang digunakan adalah kuantitatif dengan penyebaran kuesioner kepada pegawai Puskesmas dan analisis data menggunakan Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh signifikan namun negatif terhadap kinerja pegawai, mengindikasikan bahwa motivasi yang bersifat eksternal atau berbasis tekanan dapat menurunkan efektivitas kinerja. Disiplin kerja terbukti berpengaruh positif signifikan terhadap kinerja dan kepuasan kerja, menegaskan pentingnya kepatuhan terhadap aturan dalam menciptakan efisiensi dan kenyamanan kerja. Kepuasan kerja berpengaruh positif signifikan terhadap kinerja, serta memediasi hubungan antara disiplin kerja dan kinerja, tetapi tidak memediasi pengaruh motivasi kerja terhadap kinerja. Temuan ini memperlihatkan bahwa upaya peningkatan kinerja pegawai tidak cukup hanya mengandalkan motivasi, melainkan perlu strategi terpadu yang melibatkan penguatan disiplin, penciptaan lingkungan kerja yang mendukung, serta peningkatan kepuasan kerj
Efektifitas Rencana Anggaran Rumah Sakit Sebagai Dampak Regulasi Jaminan Kesehatan Nasional (Studi Kasus RSI Siti Hajar Sidoarjo)
Get PDFThe implementation of the BPJS Health financing system through the INA-CBGs
(Indonesian Case Base Groups) scheme has posed significant challenges to the
operational sustainability of hospitals, particularly Type B hospitals that
predominantly serve BPJS patients. This study aims to analyze the impact of
financing regulations on the effectiveness of hospital budget planning and
management using a case study at RSI Siti Hajar Sidoarjo. The findings reveal
that healthcare financing regulations significantly influence budget planning
structures, service tariff adjustments, and the strategic role of hospital managerial
elements in maintaining operational efficiency. Active involvement of owners,
supervisors, and medical personnel in budget planning and evaluation processes is
a key factor in achieving an effective and sustainable hospital budget. This study
also addresses an empirical gap regarding the impact of INA-CBGs policies on
budget effectiveness in faith-based Type B hospitals and a theoretical gap in
integrating budgeting theory with New Institutional Theory within healthcare
settings.
Keywords : BPJS Health, INA-CBGs, Type B Hospital, Budget Planning and
Effectiveness, Healthcare Financing Regulation
Pengaruh Green Accounting Firm Size Dan Sustainability Reporting Terhadap Kinerja Keuangan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2022-2024
Get PDFSustainability in business is gaining increasing attention, especially in the
energy industry, which is often criticized for its environmental impact.
Implementation can contribute to improved financial performance through cost efficiency and enhanced reputation. This study aims to analyze the effect of Green Accounting, Firm Size, and Sustainability Report on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This study uses a quantitative approach with an emphasis on the collection and analysis of numerical data. The sample selection criteria were determined based on purposive sampling. The sample used in this study consisted of 63 companies from 21 companies over three periods. The results of this study indicate that the variables of green accounting and sustainability reporting do not have a significant effect on the financial performance of energy companies. Meanwhile, firm size has a significant effect on the financial performance of energy companies. The implications of this study indicate that green accounting and sustainability reporting have not had a real impact on the financial performance of energy companies, so they are still viewed as regulatory obligations. Conversely, company size has been proven to play an important role in improving financial performance through better resource management and access to funding.
Keywoard: Energy Company, Green Accounting, Firm Size, Sustainability
Reporting, Firm Performance
Pengaruh Kepemimpinan Transformasional dan Kepemimpinan Transaksional Terhadap Kinerja Pegawai yang Dimediasi Oleh Kepuasan Kerja pada Yayasan Pendidikan Al-Azhar Surabaya
Get PDFThe dynamic development of the education sector demands organizations to adopt adaptive leadership models in order to enhance the effectiveness of human resource performance. This study aims to analyze the influence of transformational leadership and transactional leadership on employee performance, with job satisfaction as a mediating variable at Yayasan Pendidikan Al-Azhar Surabaya. A quantitative approach with a causal-comparative design was employed. Data were collected through questionnaires distributed to the foundation’s permanent employees and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM). The findings reveal that both transformational and transactional leadership have a positive impact on employee performance, either directly or indirectly through job satisfaction. Transformational leadership was proven to exert a stronger influence in improving job satisfaction, which in turn reinforces individual performance within the organization. Meanwhile, transactional leadership also contributes positively to performance achievement, particularly in aspects of compliance and short-term goal attainment. These findings highlight the critical role of leadership styles in shaping a productive and supportive work environment. The practical implications of this study emphasize the need for educational institutions to develop leadership capacities that are not only results-oriented but also capable of fostering constructive interpersonal relationships and enhancing employee job satisfaction. Furthermore, this research opens avenues for future studies by expanding the scope of institutions, methodological approaches, and other relevant variables
Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak, dan Kompetensi Sumber Daya Manusia terhadap Efektivitas Sistem Informasi Akuntansi
Get PDFThis study analyzes the influence of information technology utilization, top management support, and human resource (HR) competence on the effectiveness of accounting information systems (AIS) in manufacturing companies located in the Surabaya Industrial Estate Rungkut (SIER). A quantitative method was employed using a survey technique through questionnaires distributed to accounting department employees. The sample was determined using purposive sampling with the Slovin formula. Data analysis was conducted using a structural model (outer and inner model) and hypothesis testing. The results of the study show that: (1) the utilization of information technology has a positive and significant effect on AIS effectiveness; (2) top management support has a positive and significant effect on AIS effectiveness; and (3) HR competence has a positive and significant effect on AIS effectiveness. These findings underscore the importance of management support and the enhancement of HR competence to optimize the utilization of information technology for greater AIS effectiveness
Sistem Penyiraman Otomatis Berbasis IoT Menggunakan Algoritma Fuzzy Logic Dengan Monitoring Mobile Apps
Get PDFGreenhouses play a crucial role in modern agriculture by providing an ideal environment for plant growth, allowing farmers to control factors such as temperature, humidity, and light intensity regardless of external weather conditions. To maximize the effectiveness of this system, advanced sensor technology is essential for efficient and accurate environmental monitoring. However, challenges such as limited technological knowledge and lack of supporting infrastructure often hinder farmers, especially in rural areas. The integration of automation technology with IoT enables real-time monitoring and control of greenhouse conditions using temperature sensors, soil moisture sensors, and liquid fertilizer nutrient sensors, providing an efficient and sustainable solution for smart farming. This research utilizes IoT to monitor greenhouse conditions, optimizing plant growth through an automatic irrigation system controlled by the Fuzzy logic method. Various sensors and applications are tested to regulate precise watering, while a scheduled liquid fertilizer system ensures adequate nutrient supply once a week. The system significantly simplifies monitoring and management, aligning agricultural conditions with plant nutritional needs. Sensor accuracy tests yield promising results, with a temperature sensor error of 1.5% and a TDS sensor error of 35.5%, while the Fuzzy-based irrigation system activates the pump when soil moisture drops below 60%, making the automatic watering system for pine plants in greenhouses highly reliable
Determinan Pengungkapan Sustainability Report
Get PDFThis study aims to examine the effect of profitability, company size, independent board of commissioners, audit committee, composition of female board of commissioners, and institutional share ownership on sustainability report disclosure. The population used in this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 (three) years, namely 2021 to 2023. The number of samples in this study was 150 sample data selected using purposive sampling technique. Data analysis used descriptive statistical analysis and multiple linear regression tests using the SPSS version 25 application. The independent variables in this study are profitability, company size, independent board of commissioners, audit committee, composition of female board of commissioners, and institutional share ownership. The dependent variable in this study is sustainability report disclosure. The results showed that profitability, company size, and audit committee had a significant effect on sustainability report disclosure, while independent board of commissioners, composition of female board of commissioners, and institutional share ownership did not have a significant effect on sustainability report disclosure