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DINAMIKA KUALITAS AUDIT: AUDITOR CHARACTERISTICS DAN PCAOB INSPECTIONS Mardian, Sepky
Agregat: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2017): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.
Why Don't Auditors Use Computer-Assisted Audit Techniques? Study at Small Public Accounting Firms Lestari, Depi; Mardian, Sepky; Firman, M. Asmeldi
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.1974

Abstract

This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have a significant effect on the use of CAATs. The easy and fast access to technology systems (CAATs) has not been supported by good auditor resources. The ability and skills of users are still inadequate and there are no auditors who have certification related to the use of CAATs. The audit process does not require so many complex technological roles, but simple technology that can cover the entire audit process. Most auditors use Microsoft Excel / Word in the audit process. In this case, the auditors at least have already used audit software. Small or large clients do not matter what type of CAATs the auditor uses.
Penerapan PSAK NO. 102 Atas Transaksi Murabahah: Studi Pada Baitul Maal Wa Tamwil Di Depok, Jawa Barat Febrian, Rani; Mardian, Sepky
IKONOMIKA Vol 2, No 1 (2017)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v2i1.943

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in Depok was studied. The descriptive analysis with qualitative and quantitative approaches was used to deploy the questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT Depok is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Implementing the Internal Control System in the Islamic Microfinance Institutions AN EXPLORATORY STUDY OF 13 BMT’S IN DEPOK CITY Mardian, Sepky; Haifa, Rabitha Nabila
AHKAM : Jurnal Ilmu Syariah Vol. 15, No. 2, Juli 2015
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.172 KB) | DOI: 10.15408/ajis.v15i2.2863

Abstract

BMT (Bayt al-Mal wa al-Tamwil) should further improve the prudential principles in giving credit to avoid things that are unintended. Therefore, it needs to improve the internal control system (ICS), so the risk of financing problems can be prevented. This study refers to the internal control system based on the COSO framework. The object of this study is 13 BMTs in Depok. The study found that the internal control system at 13 BMTs in Depok were effective. This is supported by the results of the answers to the questionnaire related to 86% effectiveness of internal controls. However, it is still found weaknesses in the lack of spontaneous checks on the use of funds by customers, incompleteness flowchart and pre-numbered documentsDOI: 10.15408/ajis.v15i2.2863
THE DETERMINATION OF SHARIA GOVERNANCE ON BAITUL MAAL WA TAMWIL (BMT) IN DEPOK CITY Mardian, Sepky; Nissa, Izzatun; Nasution, Nursanita
Jurnal Ekonomi dan Bisnis Islam (JEBIS) Vol 5, No 2 (2019): JULI-DESEMBER 2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v5i2.10970

Abstract

This study aimed to examine the influence of organizational culture, organizational commitment and internal control over sharia governance. The object in this study was BMT in Depok City, West Java. Sampling was done by purposive sampling technique to obtain a sample of 5 BMTs. While respondent sampling was done by simple random sampling technique. Data collection techniques in the study were conducted by questionnaire. The type of research was associative by using methods of Partial Least Square (PLS). The study found that organizational culture and internal control have a significant positive influence on sharia governance. While organizational commitment has a positive but not significant effect on sharia governance.
PERSEPSI MASYARAKAT TERHADAP PENERAPAN SHARIA COMPLIANCE PADA BANK SYARIAH DI KECAMATAN BARABAI Martasari, Laila; Mardian, Sepky
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 1 (2015): Maret 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Recently, the Islamic banking grew up significantly. In Barabai, many the Islamic banks has been established and operated. The study focused on the perception of Islamic society toward the sharia compliance practices in Barabai district. The objective is to highlight their perception on it based on the financial reporting, product, services, GCG and environment focus with 5 sharia compliance approach. The contract, maqashid sharia, halal-haram, documentation and financial reporting. The study involved the different society like the lecturer, student, state- owned employee, civil servant, trader, etc. as the respondents. The primary data?s are used by the questionnaire, while the secondary data?s are literature survey. The sample is consisting of 114 respondents with random sampling. The respondents are chosen by accidental sampling. The study found that the perception of the societies toward the sharia compliance practices in the Islamic banks in Barabai is neutral with the average score 3.39.
KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA: SURPLUS ON CONTRIBUTION Nurlatifah, Ai Fitri; Mardian, Sepky
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.479 KB) | DOI: 10.15408/akt.v9i1.3590

Abstract

This study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).DOI: 10.15408/akt.v9i1.3590
Mengurai Permasalahan Audit Syariah Dengan Analytic Network Process (ANP) Akbar, Taufik; Mardian, Sepky; Anwar, Syaiful
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 3 No 2 (2015)
Publisher : SEBI School of Islamic Economics

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Abstract

Shariah audit had an important role in maintaining shariah compliance for an sharia entity in this case of shariah banking considering encouraging its development to driven away. So that the problem on an audit shariah bring negative effects even failure in fulfilling will shariah principle itself. In order to overcome these issues , research it expresses priorities of the problems and priorities solution pertaining to audit shariah. While methods used in research is known as analytic network process (ANP) where the data primarily obtained through in depth interviews with experts shariah audit derived from academics and practitioner. The result of this research from the side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariah show that the solution regulations with its aspect which is to build sop supervision as part of internal control to be the solution main.                    Kata Kunci: audit syariah, kepatuhan syariah, prioritas, ANP
Pengukuran Efisiensi Asuransi Syariah Dengan Data Envelopment Analysis (DEA) Tuffahati, Hulwah; Mardian, Sepky; Suprapto, Edy
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 4 No 1 (2016)
Publisher : SEBI School of Islamic Economics

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Abstract

This research is aimed to measure the efficiency of Islamic Insurance Companies in Indonesia by using Data Envelopment Analysis (DEA). The sample used in this research are the Islamic Insurance Companies that publishes their full financial statements from the years 2012-2014. The variables in this study consists of two kinds of variables, namely input variables and output variables. The variable input is the total assets and the cost of commissions. While the variable output is the gross contribution and investment income. This study uses the intermediation approach with input orientation and use three types of measurements are the measurement of the efficiency of technical efficiency, pure technical and scale. The results of this study are in the groups of Islamic General Insurance Companies and Islamic Life Insurance Companies there are no company that achieve optimal efficiency levels in the three types of measurements.Whereas in the group Syariah General Insurance Unit are 2 companies optimally efficient in 3 measurements or by 28.57% of the total companies sampled in this group. And the group Syariah Life Insurance Unit are 4 companies optimally efficient in 3 measurements or 25% of total companies sampled in this group.Keywords: level of efficiency, Islamic insurance companies, financial statements, DEA.
Dinamika Kualitas Audit Di Perbankan Syariah Indonesia Riani, Riani; Mardian, Sepky
JURNAL AKUNTANSI DAN KEUANGAN ISLAM Vol 5 No 2 (2017)
Publisher : SEBI School of Islamic Economics

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Abstract

This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit.