Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG)

Christine, Debbie; Apriwandi, Apriwandi

doi:10.33395/owner.v6i3.1046

Cited by 4 publications

(4 citation statements)

References 12 publications

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“…This result is also in line with previous research conducted by Kautsar (2017;Nofianna, 2019;Saepuloh, 2020) that the Professional Accuracy of Internal Auditors influences Fraud Prevention. It also supports the previous studies (Christina et al, 2021;Christine & Apriwandi, 2022).…”

Section: Jasa (Jurnal Akuntansi Audit Dan Sistem Informasi Akuntansi)supporting

confidence: 93%

The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital

Kusumah,

Pranoto

2023

JASa

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Hospital is a health service institution that provides complete individual health services that provide inpatient, outpatient and emergency services. In carrying out hospital operations, it is possible for fraud to occur. This study aims to determine whether the independence, objectivity, skills, and professional accuracy of the internal auditors affect the prevention of fraud in X Hospital. This research uses a population with a total of 54 respondents. The type of data used in this study is quantitative data using primary data sources derived from questionnaires distributed to employees at X Hospital and then processed using SPSS. The results of the study show that (1) the independence of the internal auditors has a significant effect on fraud prevention, (2) the objectivity of the internal auditors has a significant effect on fraud prevention, (3) the competence of the internal auditors has a significant effect on fraud prevention and (4) the professional accuracy of the internal auditors has a significant effect on fraud prevention.

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Section: Jasa (Jurnal Akuntansi Audit Dan Sistem Informasi Akuntansi)supporting

confidence: 93%

The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital

Kusumah,

Pranoto

2023

JASa

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“…Penganggaran modal (capital budgeting) merupakan proses penggunaan dana untuk memperoleh operasional aset yang membantu perusahaan dalam menghasilkan pendapatan atau mengurangi biaya di masa depan. Keputusan penganggaran modal ini merupakan faktor penting yang berkontribusi dalam profitabilitas perusahaan (Christine & Apriwandi, 2022;Khamees et al, 2010). Analisis capital budgeting yang dilakukan dapat berguna untuk melihat pengaruh dari investasi terhadap peningkatan penjualan, laba, maupun ekuitas perusahaan.…”

Section: Pendahuluanunclassified

Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat

Christine

Apriwandi

Fathonah

et al. 2023

emt

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Penelitian ini bertujuan menganalisis praktik penganggaran modal pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bandung Barat. Penelitian ini dilakukan karena dalam menjalankan aktivitasnya seringkali para pelaku UMKM mengalami keterbatasan modal. Karena itu diperlukan upaya pengambilan keputusan proyek yang tepat. Penganggaran modal dipandang sebagai suatu hal penting dilakukan oleh pelaku usaha dalam pengambilan keputusan proyek. Penelitian ini mengadopsi pendekatan eksplorasi dan kualitatif dalam mengukur praktik penganggaran modal pada UMKM.Teknik pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa praktik keputusan penganggaran modal tidak sepenuhnya dapat diterapkan pada UMKM. Hal ini dapat dilihat dari aktivitas proyek, kegiatan perencanaan dan metode penilaian penganggaran modal pada UMKM.

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“…Selain itu, diperlukan suatu fungsi penting yang bertanggungjawab untuk memantau efektivitas dari penerapan pengendalian internal yaitu fungsi audit internal. Salah satu fungsi dari audit internal yaitu memberikan kontrol dan rekomendasi atas pengendalian internal perusahaan, sehingga melalui penguatan audit internal yang efektif dapat membantu perusahaan untuk mengurangi dampak yang tidak diinginkan (Christine & Apriwandi, 2022). Namun demikian, PT X tidak mempunyai departemen audit internalnya sendiri sehingga hanya mengandalkan audit internal dari perusahaan induk.…”

Section: Pendahuluanunclassified

Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa

Ikaputri,

Fatima

2023

Owner

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Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.

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Audit Internal dan Pencegahan Kecurangan- Bukti Empiris Pada Perusahaan Umum Badan Urusan Logistik (BULOG)

Cited by 4 publications

References 12 publications

The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital

The Influence of Independence, Objectivity, Proficiency and Professional Accuracy of Internal Auditors on Fraud Prevention in X Hospital

Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat

Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa

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