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Analisis Audit Kasus Manipulasi Laporan Keuangan PT Wanaartha Life Tahun 2023
Adelia Furry Avriandi
; Apriana Nur Asyifa
; Giyan Triyani Sari
; Maharani Dara Dinanti
; Sandra Audina Maharani
; Herlina Manurung
Jurnal Akuntan Publik
Vol 3
, No 2
(2025)
This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact o...
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Pengaruh Fee Audit dan Tekanan Anggaran Waktu terhadap Kualitas Audit: Studi Kasus pada Kantor Akuntan Publik di Wilayah Semarang
Vida Indah Viratna
; Merliana Saputri
; Alya Sari Khanifah
; Etik Yuliana
; Herlina Manurung
Jurnal Akuntan Publik
Vol 2
, No 4
(2024)
Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some audit...
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Analisis Penerapan Anggaran Kinerja Pada Dinas Lingkungan Hidup Kota Magelang
Devi Ashari
; Tasyanari Handayani
; Wahyu Marginingtyas Andika Putri
; Afina Khusna Mufidah
; Mia Nurmalia
; Herlina Manurung
Jurnal Akuntan Publik
Vol 2
, No 2
(2024)
The study aims to analyze the implementation of performance-based budgets available at the City of Magelang Environmental Services. Data gathering was conducted with the Technical interview to the Chief of Combat Fields. The results of this study identified the process of planning the maintenance of the livelihood of the city of Magelang, the implementation of performance-based maintenance on the city's livelihoods, the weaknesses of the execution of the performance-driven budget on the performa...
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Analisis Kinerja Realisasi Anggaran Pendapatan dan Belanja Daerah Pada Pemerintahan Kabupaten Magelang Tahun 2018-2022
Najla Aulia Nur Ramadhianti
; Sherindea Permata Agita
; Meylisa Eka Putri
; Yusni Kartika Cahyaningtyas
; Herlina Manurung
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 1
, No 2
(2024)
With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, wit...
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Sistematik Literature Review: Penyelesaian Audit, Penelaahan Subsequent Event, Laporan Auditor Dan Management Latter, Penemuan Fakta
Andriyanto Andriyanto
; Januar Arafi
; Maulia Nur Oktavia
; Satria Dwiky Sektiawan
; Herlina Manurung
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Vol 2
, No 1
(2023)
This article aims to present an in-depth Systematic Literature Review related to several key aspects in the audit domain, including Audit Completion, Subsequent Event Review, Auditor's Report, Management Letter, and Fact Finding. By adopting a systematic approach, this research summarizes and analyzes related scientific literature to provide a comprehensive view of the latest developments in each of these aspects. The results of this literature review provide in-depth insight into strategies and...
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Peran Audit Internal Atas Kualitas Pemeriksaan Laporan Keuangan Yang Dilakukan Oleh Audit Eksternal Pada Sebuah Perusahaan
Arista Puji Utami
; Nunky Vinalia
; Ilyas Febriyan
; Brian Gamara Putra
; Herlina Manurung
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 2
, No 1
(2023)
This study aims to research the role of internal auditor to the quality of financial reporting. Financial reporting is an important part as consideration to make a decision. Therefore, the quality of financial reporting needs to be observed because it affects stakeholders’ decision. Nowadays, the role of internal audit is highlighted as one of the important roles to improve the quality of financial reporting.The samples used are Internal Audit working in a company. The dependent variable in this...
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Analisis Efektivitas Remote Audit dan Agility Audit Dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi
Aprilya Retno Sasviranti
; Fuad Andrian
; Mia Audina
; Herlina Manurung
Jurnal Kendali Akuntansi
Vol 2
, No 1
(2023)
The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive meth...
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Pengaruh Audit Tenure dan Independensi Auditor Terhadap Kualitas Audit pada Laporan Keuangan PT TPS FOOD TBK 2017
Muhammad Agustian Sakha
; Wildan Zaky
; Riska Oktavianti
; Heni Nur Anggraeni
; Herlina Manurung
Jurnal Akuntan Publik
Vol 1
, No 4
(2023)
The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is sus...
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