Browsing by Author "Syafdinal"

Now showing 1 - 5 of 5
  • No Thumbnail Available
    Item
    ANALYSIS OF DEVELOPMENT OF INDONESIAN OIL AND GAS EXPORT AND IMPORT IN INTERNATIONAL MARKETS AND CURRENT TRANSACTIONS INDONESIA PERIOD 2008.1-2018.3
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Sugiartiningsih; Hanim, Wasifah; Ikram, Syafrizal; Syafdinal
    The purpose of this study is to know the development of the value of oil and gas exports and imports as well as the Indonesian Current Transactions for the period 2008.1 - 2018.3. The research method used is a quantitative descriptive approach using the Old Least Squares (OLS) method. Based on the results of data processing for the variable Indonesian oil and gas export value on the international market and Current Transactions, there is a declining development. Whereas for the variable value of oil and gas import in the international market, there is an increasing development. The development of these three variables is in accordance with the reality in Indonesia which has experienced oil and gas scarcity and the still high import of services from the beginning of development until now. Likewise, Indonesia's population growth is quite high because the failure of the Planning Outreach program in Indonesia requires high oil and gas consumption. The effort that must be made is to create alternative energy sources that are biofuel and called green energy.
  • No Thumbnail Available
    Item
    THE EFFECT OF PROCUREMENT PROCEDURE FOR PUBLIC ACCOUNTANT OFFICE SERVICES AND AUDIT FEE ON AUDIT QUALITY
    (International Conference on Accounting & Finance 2016 (ICOAF 2016), Danang University, 2016-05-20) Syafdinal; Yusuf, Paulus Sugianto
    Audit quality is the correct responses must be given by KAP in completing an audit job which compares financial report to a work standard or predefined criterion. Audits quality can be attributed to the procurement procedure for KAP. In Elections of KAP need indispensable knowledge of the audit services procurement process in order to obtain a quality audit external services that appropriate to audit fee. The research method used in a study was survey approach with census taking and non-experimental research. The type of research used was explanatory research because to explain causal relationship and correlational relationship within variable through hypothesis test. The measurement technic that used to convert qualitative data to quantitative data was Likert scale. The three variable that used as predictor for audit quality produce that price variable is the dominant variable with 57% effected a􀁴qit quality compared to the two other variable which is general and administration qualification and technical qualification.
  • No Thumbnail Available
    Item
    THE INFLUENCE OF INTERNAL AUDIT ON THE IMPLEMENTATION OF THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE AND THE IMPLICATIONS FOR MANAGERIAL PERFORMANCE (A survey of three State-Owned Strategic Industries in Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Syafdinal; Nugraha, Rizki; Dinanti, Riesma Putri; Nursolih, Budhiana Try; Witari, Rega Maya
    The purpose of this research is to examine the effect of internal audit on the application of principles good corporate governance (GCG) and its implications for managerial performance. By implementing GCG, it will encourage better managerial performance. Internal audit has a role to ensure the implementation of GCG principles. Independence and objectivity, auditor competence, quality and ethics assurance programs and improvement of quality and ethics are significant influences on the implementation of GCG principles. This research is an explanatory research. Data were collected using a survey method using a questionnaire to 182 respondents. Hypothesis testing using SEM analysis. The results of calculations carried out using the LISREL program. Based on the calculation results obtained the calculated F value of 62.66. This value will be compared with the F table value with a sample size of 182 obtained F table of 2.27. Thus, F count> F table, which means independence and objectivity, competence of internal auditors, assurance program and ethics simultaneously affect GCG and its implications for managerial performance.
  • No Thumbnail Available
    Item
    THE INFLUENCE OF INTERNAL AUDIT, REMUNERATION AND MANAGEMENT INFORMATION SYSTEM TO COMPILATION OF TIMELY FINANCIAL STATEMENT (A Survey of Indonesian Aerospace, Ltd)
    (Universitas Widyatama, 2012-03-27) Syafdinal
    Compilation of timely financial statement didn't guarantee relevance but relevance is not possible without compilation of timely financial statement. Therefore, compilation of timely financial statement was important constrain at publication of financial statement. Factor influencing accuracy of timely financial statement is not quit of the role of Internal audit. Remuneration which is good must fulfill justice ground, either internally and also eksternal. Management information system is not less important stands in attainment of accuracy of timely financial statement whereas the side of financial statement users hardly requires information quickly, timely and accurate. Hypothesis test result with scale likert purpose that Internal audit, Remuneration and Management information system the influence to compilation of timely financial statement is equal to 78%, while the rest equal to 22% Keywords: Compilation of timely financial statement, Internal audit, Remuneration. and Management information system
  • No Thumbnail Available
    Item
    KNOW YOUR CUSTOMER PRINCIPLES (PMPJ) IN PREVENTING CRIMINAL ACT OF MONEY LAUNDERING
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Susiani, Rini; Syafdinal; Agustina, Ingrid Larasati; Arsalan, Syakieb
    Prevention and eradication of Money Laundering not only threatens the stability and integrity of the country's economy and financial system but threatens the joints of life in society, nation and state. This study uses a descriptive qualitative method, which aims to describe the additional audit procedures for PMPJ implementation. Data obtained through the study of journal literature and electronic media. The results of this study indicate an increase in the number of reports about alleged money laundering received by PPATK indicating there is public awareness in supporting government policies in the prevention and eradication of Money Laundering, through the determination of reporting parties and the establishment of Know Your Customer Principles for Accountants and Public Accountants in carrying out his profession and administrative sanctions from PPPK if the Public Accountant does not apply PMPJ.