Evaluasi Efektivitas Sistem Pengendalian Intern Piutang Pada Perguruan Tinggi Negeri  (Suatu Studi Kasus)

Hastuti, Hastuti; Burhany, Dian Imanina; Rufaedah, Yanti; Umar, Muhamad; Rochendi, Hendi Rochendi

doi:10.34010/jra.v13i1.4454

Cited by 4 publications

(4 citation statements)

References 10 publications

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“…Dalam mengatasi permasalahan bisnis yang umum terjadi di perusahaan, peran audit internal dapat meningkatkan efektivitas perusahaan dalam mencapai tujuan perusahaan melalui penilaian risiko, pengelolaan dan pengendalian risiko, serta proses tata kelola Perusahaan (Hastuti et al, 2021). Dalam menjalankan tugasnya, audit internal harus didukung dengan integritas perusahaan yang baik (Rahim et al, 2020;Muslim et al, 2020).…”

Section: Pendahuluanunclassified

Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS

Arianto,

Suryani,

Kuswanti

2023

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The role of A good internal audit in a company can increase control over the possibility of fraud and increase company value, therefore internal audit must have the competence and professionalism to carry out its duties and functions properly. This study aims to determine the role of internal audit in preventing fraud at a construction company in Surabaya. This study used a qualitative research method with a descriptive approach with semi-structured interviews. In this study, the authors used data sources obtained from primary and secondary data. Primary data is in the form of data obtained directly through interviews which are then processed by the author while secondary data is data from various existing sources. The general problem that usually occurs within the company is that there are still cases of fraud that can threaten business continuity. Fraud can be committed by external parties or internal parties only for the sake of profit. When an internal audit can carry out its role properly, the possibility of fraud can be prevented. The results of this study indicate that there is still a problem of fraud, namely the weak role of internal audit in the company, causing losses.

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Section: Pendahuluanunclassified

Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS

Arianto,

Suryani,

Kuswanti

2023

Disclosure

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“…Salah satu sistem untuk menguji akuntabilitas laporan keuangan adalah pengendalian internal. Hastuti et al (2021) menyebutkan bahwa sistem pengendalian internal yang banyak menjadi rujukan di seluruh dunia adalah Committee of Steering Organization (COSO).…”

Section: Analisis Co-word Tugas Akhir Mahasiswa Departemen Akuntansiunclassified

Analisis Bibliometrik Penelitian Tugas Akhir Mahasiswa di Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

Maryatun

Handayani

2022

J.M.P.

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The results of research in universities are expected to contribute to the development of science and technology and can provide benefits for the welfare of society. This study aims to map out topics from the 2020 student final project research to evaluate the achievement of the vision and mission of the Faculty of Economics and Business, Universitas Gadjah Mada. The research method used is a quantitative method with bibliometric analysis, namely mapping research topics based on co-word analysis. Data processing using VOSviewer. The results showed that the research theme for the final project of students from each department was in accordance with the flagship research theme of FEB UGM. The research theme for the final project of the Accounting Department students has conformity to clean organizational governance to create people with integrity, 71%, with dominant topics, Corporate Social Responsibility, internal control, performance, and Unified Theory of Acceptance and Use of Technology. The research theme for the final project of the students of the Department of Economics is that it is compatible with sustainable economic growth based on local wisdom, amounting to 63.9% with dominant topics, economic growth, unemployment, fixed effects, Autoregressive Distributed Lags, and the cost approach. Furthermore, the research theme for the final project of the Management Department students has conformity to the development of science-based innovation and information technology to improve quality education and research, by 61%, with dominant topics, abnormal returns, analysis of five forces porter, bank, business model canvas, leadership, and purchase intention.

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“…Organisasi sektor publik merupakan organisasi yang tidak bertujuan untuk mencari laba, melainkan untuk memaksimalkan pelayanan (Choirudin, 2018;Arifin, 2020;Hastuti et al, 2021;Andriani & Setyowati, 2021). Beberapa organisasi yang termasuk dalam kategori organisasi sektor publik adalah: institusi pendidikan, institusi kesehatan, instansi pemerintah baik pusat maupun daerah, organisasi politik, organisasi sosial keagamaan, dan lain sebagainya.…”

Section: Pendahuluanunclassified

Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum

Sulistiani

2021

AFRE

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This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia. This research contributes to accounting standard setters and poli-cy makers in government in the preparation of accounting standards. The results showed that PTKIN with BLU status had not yet fully implemented accrual accounting. In terms of definition and presentation, it has been carried out in accordance with SAP and SAK. However, the recognition, measurement, recording and disclosure still use a combination of cash basis and accrual basis. The use of accounting software "SAIBA" is proven to help in the application of accrual accounting. However, there are obstacles in the application of accrual accounting, namely: lack of competence of human resources who understand ac-counting, preparation of financial statements based on SAK that still uses excel applica-tions and financial rules that change frequently. Therefore it is necessary to conduct accru-al accounting training, create accounting applications based on SAK and always upgrade the rules of the ministry of finance.

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Evaluasi Efektivitas Sistem Pengendalian Intern Piutang Pada Perguruan Tinggi Negeri (Suatu Studi Kasus)

Cited by 4 publications

References 10 publications

Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS

Berperankah Audit Internal Dalam Pencegahan Fraud: Studi Pada Perusahaan Konstruksi PT. LPS

Analisis Bibliometrik Penelitian Tugas Akhir Mahasiswa di Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada

Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum

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