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PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD GOVERNMENT GOVERNANCE TERHADAP PENCEGAHAN FRAUD DAN IMPLIKASINYA TERHADAP KINERJA PEMERINTAH DAERAH Widilestariningtyas, Ony
Indonesian Journal of Economics and Bussiness Vol 2, No 2 (2012)
Publisher : Universitas Padjadjaran

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Abstract

Local governments carry out internal audits to provide control over the activities of internal control in the implementation of governance is good, so that fraud can be prevented so that the performance of local government can be carried out adequately.This study aims to determine 1) the relationship between internal audit, internal control and fraud prevention, 2) the influence of internal audit, internal control and good government good governance on the prevention of fraud both simultaneously and parsial, 3) the influence of internal audit, internal control, good government governance, the prevention of fraud on the government´s performance both simultaneously and parsial.Unit this study is all the provincial, regency / city in West Java and Banten with respondents Inspectorate West Java and Banten government and the State Audit Representation of West Java and Banten. Method of analysis using Path Analysis.These results indicate that 1) there is a positive relationship between internal audit, internal control and fraud prevention, 2) internal audit, internal control and good government governance affects both fraud prevention and partially simultaneously, 3) internal audit, internal control, good government governance, fraud prevention affects the performance of both local government and partially simultaneously. The contribution of this study describes the effect that the internal audit in the implementation of a consistent internal control for the government to realize good governance and prevent fraud, to improve local government performance on an ongoing basis. The implications of this study showed improved performance of local government for development in the areas of research interest in creating clean government.
PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Survey pada 5 KPP di Kanwil DJP Jabar 1) Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 5 No 2 (2013): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Masalah kepatuhan wajib pajak adalah masalah penting di seluruh negara, baik bagi negaramaju maupun negara berkembang. Jika wajib pajak tidak patuh maka akan menimbulkankeinginan untuk melakukan penghindaran, pengelakan, penyelundupan dan pelalaian pajak.Upaya pemerintah dalam meningkatkan kepatuhan wajib pajak seperti peningkatan sistemadministrasi perpajakan modern dan sanksi perpajakan. Penelitian ini bertujuan untukmenganalisis pengaruh sistem administrasi perpajakan modern dan sanksi perpajakan terhadapkepatuhan wajib pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptifdan verifikatif. Unit observasi dalam penelitian ini adalah 5 KPP di Kanwil DJP Jabar 1 denganunit analisis pegawai account representative yang berjumlah 53 orang. Pengujian statistik yangdigunakan adalah uji asumsi klasik, analisis regresi linier berganda, analisis korelasi, koefisiendeterminasi, dan pengujian hipotesis dengan menggunakan bantuan aplikasi SPSS 21 untukMicrosoft Windows. Hasil penelitian ini menunjukan bahwa secara parsial, sistem administrasiperpajakan modern berpengaruh signifikan terhadap kepatuhan wajib pajak dan sanksiperpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Selain itu, secara simultansistem administrasi perpajakan modern dan sanksi perpajakan berpengaruh signifikan terhadapkepatuhan wajib pajak.
PENGARUH MANAJEMEN ASET TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN DAN KOTA DI JAWA BARAT Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 8 No 1 (2016): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Conducted in the local cities and district government in West Java  this research was tookon 2014 period. The phenomenon encountered in the field is the embodiment of autonomy in theform of asset management that gave a less improvement to the local own-source revenue. The objective of this study is to determine how much influence of the asset managementon  local own-source revenue Cities and District Local Government in West Java. Research method that used in this research were descriptive and verification method withstatistical testing using Simple Linier Regression with secondary data. Sampling method used isto take all of population called census. The results showed that asset management has a significant effect on the local ownsourcerevenuewithapositivedirection,thatmeanthehigherassetmanagementpoint,thehigherlocalown-sourcerevenuewillbe.ThenThestrengthoftherelationshipwasindicatedashighcorrelation.
PENGARUH AUDIT INTERNAL TERHADAP RISIKO FRAUD (SURVEY PADA PT.BRI DI WILAYAH BANDUNG) Widilestariningtyas, Ony
Jurnal Riset Akuntansi Vol 6 No 1 (2014): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Penelitian dilakukan pada PT.BRI di Wilayah Bandung. Objek penelitian adalah Auditinternal dan Risiko fraud. Fenomena yang terjadi adalah masalah internal auditperbankan di Indonesia belum berjalan optimal sehingga masih adanya tindakankecurangan di dalam perbankan. Tujuan penelitian untuk mengetahui pengaruh auditinternal terhadap risiko fraud pada PT. BRI di wilayah Bandung. Metode penelitianmenggunakan metode deskriptif dan verifikatif. Populasi PT. BRI penelitian berjumlah30 audit internal, pengambilan sampel menggunakan sampling jenuh. Pengumpulandata menggunakan observasi, studi pustaka, kuesioner dan wawancara. Uji statistikyang digunakan perhitungan analisis jalur, korelasi Pearson, koefisien determinasi, ujihipotesis dan program aplikasi SPSS 20.0 for Windows. Hasil penelitian menunjukkanpengaruh koefisien korelasi antara audit internal terhadap risiko fraud sebesar 8.94%.Besar pengaruh audit internal terhadap risiko fraud pada PT. BRI di wilayah Bandungadalah 53.3%. Sisanya 46.7% dipengaruhi oleh faktor lain yang tidak diteliti.
Persepsi kegunaan (perceived usefulness) dan persepsi kemudahan (perceived ease of use) atas aplikasi sistem informasi keuangan daerah Rahayu, Siti Kurnia; Widilestariningtyas, Ony; Rachmanto, Adi
Majalah Ilmiah UNIKOM Vol 13 No 01 (2015): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

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Abstract

Aplikasi SIMKADA dikembangkan sebagai alat yang dapat digunakan mengolah data keuangan sebagai input untuk menghasilkan informasi akuntansi penye-diaan kebutuhan sistem informasi keuangan daerah yang efektif dan berkuali-tas. Hal ini menjadi perhatian karena semakin kuatnya tuntutan akuntabilitas atas lembaga publik sehingga transparansi informasi akuntansi harus mampu dihasilkan lembaga organisasi sektor publik. Masalah-masalah yang masih ada terkait kualitas sistem informasi akuntansi pada organisasi sektor publik yang belum optimal perlu dikaji secara terus menerus dan lebih dalam. Hasil penelitian menunjukkan bahwa aplikasi SIMKADA cukup memiliki kegunaan yang dibutuhkan user dan dirasakan cukup mudah dalam penggunaannya. Penelitian ini menggunakan metode deskriptif untuk menganalisa data melalui kuesioner yang diajukan kepada 67 responden sebagai sampel dalam penelitian ini dengan 81 responden sebagai jumlah populasi
Perancangan Sistem Informasi Akuntansi Laporan Keuangan Arus Kas Badan layanan Umum balai Besar bahan dan Barang Teknik Bandung menggunakan Software microsoft Visual Basic 2008 dan MySQL berbasis Client Server Widilestariningtyas, Ony; Ramarinda, Resa; Yunanto, Rio
@is The Best (Jurnal Riset Komputerisasi Akuntansi) Vol 1 No 2 (2012): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

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Abstract

Badan Layanan umum Balai Besar Bahan dan barang Teknik (BLU-B4T) Bandung that have an address at Jalan Sangkuriang no. 14 Bandung 40135 telephone 022-2504088 faximile 022-2502027 E-mail: info@b4t.go.id homepage: www.b4t.go.id. The time activity of executing recording and calculating evidances of transaction on receipt service or evidances of transaction on expending that have Badan Layanan Umum Balai Besar Bahan dan Barang Teknik (BLU-B4T) Bandung by using Microsoft excel Software. There situation can resulted a problems on accurating data input that because by no effectif and optimal performance of at division in the agency, that trouble can impacted to reporting that needed by agency. On these problems author takes title "Design of Accounting Information Systems Statement Financial of Cash Flow on BLU-B4T by Using Microsoft Visual basic 2008 Software and Database MySQL Bases of Client Server".
PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA PT. 212 SIAGA PROPERTY MANAGEMENT) Widilestariningtyas, Ony; Boedikartini, Dwi Rahayu; Yunanto, Rio
@is The Best (Jurnal Riset Komputerisasi Akuntansi) Vol 1 No 1 (2012): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

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212 Siaga Property Management make a move area of service of security. When the writer research at financial administration, they making of financial statement still use the Microsoft Office Excel as a means of calculate. For the problems hence writer take the title "Desaign of Accounting Information Systems Financial Statement (Cases Study at PT. 212 Siaga Property Management with Microsoft Visual Basic 6.0 and SQL Server 2000 Bases of Client Server."           Research design which writer applies research design with data primer/secunder, research type which writer applies basic and administer research, data type that writer use qualitative data and quantitative data, research method that writer use survey and descriptive research, data collecting technique that writer use field study consisted of by interview, observation and literature study, system development method that writer use methodology orienting at process, data and output. System development structure that writer use waterfall.             After writer make the device of information system of financial statement accountancy, expected in processing of transaction and making of financial statement at  PT. 212 Siaga Property Management become computerized better according to standard of financial accounting and output yielded is Financial Statement Balance, Balance, Cash Flow, and Capital Change.
SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT TASLY WORLD INDONESIA CABANG BANDUNG Yulianto, Hery Dwi; Fauziah, Sifa; Widilestariningtyas, Ony
@is The Best (Jurnal Riset Komputerisasi Akuntansi) Vol 1 No 1 (2012): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

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Abstract

PT Tasly World Indonesia Branch Bandung is addressed in Jl. Abdul Rachman Saleh 9 City Square A-3 Bandung. At the time of recording supplies, PT Tasly World Indonesia Branch Bandung is already using the computer by using Microsoft Office Excel 2003, which is often in error recording. On the problems the writer took the title "Accounting Information Systems Inventory Trade at PT Tasly World Indonesia Branch Bandung". Research type which writer applies is base research, data type which writer applies is qualitative data and quantitative data, research design type which writer applies is research design with primary data and secondary data, research method which writer applies is research of eksploratoris and descriptive research, data collecting technique which writer applies is field researcher what consisted of interview and observation and bibliography research system development method which writer applies is methodologies orienting at process, data and output. System development structure applied is Waterfall. Scheme of information system applied is context diagram, data flow diagram, and flowchart With writer makes scheme of trade stock accounting information system, expected data processing, record-keeping of supply data at PT Tasly World Indonesia Cabang Bandung becomes more effective, computerized and efficient as according to financial accounting standard and, output yielded consisted of supply card, supply report, sale report, report retur goods, report retur sale, financial statement, Balance Sheet.
PERANCANGAN SISTEM INFORMASI AKUNTANSI LAPORAN KEUANGAN (STUDI KASUS PADA YPM SALMAN ITB) Yunanto, Rio; Munayah, M; Widilestariningtyas, Ony
@is The Best (Jurnal Riset Komputerisasi Akuntansi) Vol 1 No 2 (2012): @is The Best : Accounting Information Systems and Information Technology Busines
Publisher : Labkat Press KA FTIK UNIKOM

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Yayasan Pembina masjid (YPM) Salman ITB is the foundation that manages the activities of religious service. The process of recording transactions in both of revenue and expenditure on the ledgers are still using Microsoft Office Excel as a tool for data processing. Financial statements prepared by the YPM Salman ITB is not fully using the islamic principles. For these problem the writer take the title "Design Of Financial Statement Accounting Information System Using Microsoft Visual Basic 2008 Software and MySQL Based Client Server" with islamic principles.