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Journal articles on the topic 'Fixed asset audits'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Wahyu, Wawan Devis. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi." Jurnal Pendidikan Ekonomi (JUPE) 10, no. 1 (2021): 45–54. http://dx.doi.org/10.26740/jupe.v10n1.p45-54.

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The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means

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Fadila, Ririn Nur, and Diah Hari Suryaningrum. "Fixed Assets Account Audit Procedures at the YG Community Health Center." Sustainable Business Accounting and Management Review 5, no. 2 (2023): 14–25. http://dx.doi.org/10.61656/sbamr.v5i2.70.

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Fixed assets describe the company's significant wealth and have experienced depreciation in one accounting period. Fixed assets need to be audited because an audit is a form of critical and systematic examination of the financial statements that have been prepared, along with all financial records as supporting evidence. This is certainly able to maintain the quality of financial reporting. This study aims to determine the procedures, findings, and results of fixed asset accounting audits for the YG Community Health Center (Puskesmas) for the 2022 financial year. The data in this study were so

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Hizriati, Hilfa, and Muhammad Arfan. "The Implementation of Government Fixed Assets Administration: A Case Study on the Government of Aceh Singkil Regency." Journal of Accounting Research, Organization and Economics 5, no. 1 (2022): 82–96. http://dx.doi.org/10.24815/jaroe.v5i1.23218.

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The purpose of this study is to analyze the implementation of fixed asset administration in Aceh Singkil Government. A qualitative approach was used in this study and the sample was determined by using purposive sampling. Data source of this study is primary data. Triangulation technique was used to collect data using observation of asset administration documents, questionnaires, and in-depth interviews. The data were analyzed using qualitative analysis techniques of triangulation. In general, the results showed that the implementation of fixed asset administration in Aceh Singkil Government w

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Resti Heriyanti and Sulaeman. "Analysis Of The Implementation Of The Internal Control System In Fixed Asset Management (Case Study On: University Of Muhammadiyah Sukabumi)." Primanomics : Jurnal Ekonomi & Bisnis 22, no. 3 (2024): 255–64. http://dx.doi.org/10.31253/pe.v22i3.3217.

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Universities as higher education institutions play an important role in producing competent human resources. One of the key elements in supporting university operations is the availability of supporting facilities and infrastructure that are classified as fixed assets. Effective and efficient asset management is very important to ensure the success of the education process. However, based on observations at the Muhammadiyah University of Sukabumi (UMMI), several problems were found in the management of fixed assets, such as lack of asset identification, storage of damaged assets, and lack of m

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Siti Alya Noviani and Sri Trisnaningsih. "Effectiveness Of The Audit Function As An Internal Control Tool." International Journal of Economics and Management Research 3, no. 2 (2024): 103–8. http://dx.doi.org/10.55606/ijemr.v3i2.210.

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This research aims to determine the effectiveness of the audit function as an internal control tool. Audit as an internal control tool is very important for the efficiency and productivity of company operations. Internal audit is a process in which internal auditors review and assess the internal control systems and procedures used by an organization. Internal audits can assist in carrying out fixed asset acquisition procedures, improve management performance, and help companies maintain internal control. The internal audit function also makes it possible to measure and assess how effective ot

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Naufal Maulana Waluyo and R Muh Syah Arief Atmaja. "Penerapan Sikap Profesionalisme Auditor pada Pemeriksaan Aset dan Kas KAP Rudiana Fibriani." Jurnal Riset Ekonomi dan Akuntansi 2, no. 4 (2024): 494–504. http://dx.doi.org/10.54066/jrea-itb.v2i4.2702.

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The research objective is to evaluate the effectiveness of the audit process in ensuring the accuracy and completeness of financial statements and identifying the role of auditors in increasing the transparency and credibility of the company. The research method used is descriptive with an exploratory approach. The audit process involves four main stages: planning and designing the audit approach, testing controls and transactions, performing analytical procedures and detailed testing of balances, and completing the audit and issuing an audit report. The results show that a systematic and comp

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Petryk, Olena, and Artem Oliinyk. "Theoretical and practical aspects of auditing fixed assets of enterprises during the economic recovery of Ukraine." Fìnansi Ukraïni 2025, no. 6 (2025): 118–28. https://doi.org/10.33763/finukr2025.06.118.

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Introduction. The war in Ukraine has caused extensive destruction of infrastructure and fixed assets of enterprises, necessitating a revision of traditional audit approaches. In the context of economic instability and legal uncertainty, the audit of fixed assets becomes particularly important for ensuring the reliability of financial reporting and supporting recovery processes. Problem Statement. The study identifies the specific features of auditing fixed assets during the post-war economic recovery of Ukraine, taking into account asset damage, impairment, and legal changes in asset status. T

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Muhammad Ridwan. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFATAAN ASET TETAP BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TANAH BUMBU." KINDAI 16, no. 3 (2021): 523–41. http://dx.doi.org/10.35972/kindai.v16i3.591.

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Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimiz

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Maharani Putri Rabbani and Rida Perwita Sari. "Audit Aset Tetap Pada PT. XYZ." Jurnal Riset Ekonomi dan Akuntansi 3, no. 1 (2025): 225–34. https://doi.org/10.54066/jrea-itb.v3i1.3036.

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This research aims to analyze the calculation of fixed asset depreciation at PT XYZ and evaluate its compliance with applicable accounting standards (PSAK 16). The research method used is quantitative analysis with secondary data sources, including financial statements and fixed asset lists of PT XYZ for the 2023 period. The analysis procedures include data collection, materiality determination, implementation of fixed asset audit procedures, and evaluation of findings. The research results show significant differences between the company's depreciation calculations and accounting standards. P

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Nursalim, Jusmin,. "Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 6, no. 2 (2018): 139. http://dx.doi.org/10.25273/equilibrium.v6i2.2933.

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This research aims to analyze the impact of asset management towards optimality of<br />fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using<br />purposive sampling method the number of research samples was takenas much as 48<br />respondents. The variables used are assets inventory, audit legal of assets assessment, as<br />well as supervision and asset control. Based on the analysis result using Multiple Linear<br />Regression test indicated that the asset inventory individually are proven have positive and<br />significa

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Jadid, Achmad Nur, Syaiful Hifni, and Novika Rosari. "Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala)." Mutiara: Multidiciplinary Scientifict Journal 2, no. 2 (2024): 996–1005. http://dx.doi.org/10.57185/mutiara.v2i2.157.

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This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant eff

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Sukma, Kirana Rahmalia, Elisabet Siahaan, and Basaria Talarosha. "The Influence of Asset Management on Optimizing the Utilization of Fixed Assets in Batu Bara Government." Formosa Journal of Multidisciplinary Research 3, no. 11 (2024): 4263–78. https://doi.org/10.55927/fjmr.v3i11.12025.

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Governance in Indonesia has experienced significant changes since the post-Reformation era of 1988, particularly with the implementation of Law Number 22 of 1999 on Regional Government, which initiated the decentralization of authority from the central to regional governments. This implementation was further reinforced by Law Number 32 of 2004, which emphasized the obligation of regional governments to manage their own affairs based on the principle of autonomy. This study examines the influence of asset management on the optimization of fixed assets in the Government of Batu Bara Regency. The

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Umbora, Edwin, Syaikhul Falah, and Bill J. C. Pangayow. "PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP PEMERINTAH DAERAH." Jurnal Akuntansi, Audit, dan Aset 1, no. 2 (2018): 90–112. http://dx.doi.org/10.52062/jurnal_aaa.v1i2.10.

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This study aims to examine the effect of Asset Management on Fixed Assets Optimization of Local Governments. This research was conducted at the Regional Government of Waropen District. Asset management variables consist of Inventory, Identification, Legal Audit and Asset Assessment. Thirty six (36) employees who have knowledge of asset utilization and regional goods management staff were involved as respondents on this survey. The analytical tool in this study uses SPSS. This type of research is focusing on verification of the effect of independent variables on the dependents, and this researc

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Fauziah, Nur Israq, and Elis Mediawati. "The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector." International Journal of Business, Law, and Education 5, no. 1 (2024): 309–16. http://dx.doi.org/10.56442/ijble.v5i1.369.

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To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had

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Vebriana, Linda, Rifki Khoirudin, and Fatima Muhammad Abdulkarim. "Analysis of Optimization of Fixed Asset Management for Sleman Regency Government." JAMPE (Journal of Asset Management and Public Economy) 1, no. 1 (2022): 1–8. http://dx.doi.org/10.12928/jampe.v1i1.4952.

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The key to successful economic management is related to the management of regional assets. Optimal management of regional assets will prioritize good governance and trustworthy management of state finances from the community. However, there are still some problems that occur in the management of fixed assets in the Sleman Regency Government. This research is a quantitative descriptive study that explains the relationship between asset inventory, valuation, legal audit, and supervision and control of the optimization of fixed assets. Research data was collected through the distribution of quest

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Firmansyah, Dian, Nurmala Ahmar, and JMV Mulyadi. "The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation." Indonesian Accounting Review 7, no. 1 (2017): 31. http://dx.doi.org/10.14414/tiar.v7i1.816.

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This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want t

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Suandi, Suandi, Dwi Andriyani, Rendy Sueztra Canaldhy, and Umi Purwanti. "Management of Fixed Asset Management at the Manpower and Transmigration Service of Penukal Abab Lematang Ilir Regency (PALI)." Jurnal Ilmiah Ekotrans & Erudisi 3, no. 2 (2023): 41–52. http://dx.doi.org/10.69989/wm79sx25.

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Assets are the component with the greatest value and wealth that is vital for the running of an organization, whether in a government or private company. Researchers will focus this research on the Manpower and Transmigration Service of PALI Regency and how fixed asset management works. whether the implementation of asset management is in accordance with established regulations. So far, management of regional inventory items has been carried out on the basis of the provisions of Minister of Home Affairs Regulation Number 7 of 1997 as the main regulations for regional government inventory regul

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Djatnicka, Erlina, Ahmad Bukhori Muslim, and A’zzah Fadillah. "Tax Avoidance Measures in Food and Beverage Sub-Sector Manufacturing Companies in Indonesia 2019-2021." East Asian Journal of Multidisciplinary Research 2, no. 9 (2023): 3735–52. http://dx.doi.org/10.55927/eajmr.v2i9.5836.

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This study aims to determine the effect of audit committees, fixed asset intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the IDX in 2019–2021. The analytical methods used are the descriptive analysis method, the classical assumption test, and the hypothesis test. The conclusion of this study shows that the audit committee has a tcount value with a negative sign of 0.202 < ttable 2.010 and a significance value of 0.481 > 0.05, which means the audit committee has no significant effect on tax avoidance. The intensity of fixed a

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Naomi, Naomi, and P. Basuki Hadiprajitno. "The Effect of Asset Procurement Planning, Regulation, Asset Inventory, Information Systems and Human Resources Competence on Fixed Assets Optimization." Journal of Business Social and Technology 4, no. 2 (2023): 215–28. http://dx.doi.org/10.59261/jbt.v4i2.153.

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This study examines the influence of asset procurement planning, regulations, asset inventory, information systems and human resource competence on the optimization of fixed assets (studies on asset administration at the Financial Services Authority). The research population is the employees of the Financial Services Authority. Determining the number of samples can be done by means of statistical calculations, namely by using the Slovin formula. This formula is used to determine the sample size of a known population, namely 3,134 Financial Services Authority employees. Furthermore, to perform

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Zainuddin, Eka Nurmala Sari, and Widia Astuty. "Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero))." JRAK (Jurnal Riset Akuntansi dan Bisnis) 9, no. 1 (2023): 50–59. http://dx.doi.org/10.38204/jrak.v9i1.1198.

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The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Opt

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Firmansyah. "Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif." Jurnal Literasi Akuntansi 2, no. 3 (2022): 167–74. http://dx.doi.org/10.55587/jla.v2i3.64.

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Purpose: This study aims to examine the effect of Leverage, fixed asset intensity, transfer pricing, and audit committee on tax management in manufacturing companies listed in the IDX for the 2018-2021 period. Method: Sampling used purposive sampling method and produced 102 samples data. Data analysis techniques with multiple linear analysis. Finding: The results obtained indicate that Leverage, transfer pricing and audit committee have no effect on tax management. While the variable intensity of fixed assets has a positive influence on tax management. Novelty: This study considers the additio

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Podmeshalska, Yu, L. Feofanov, and К. Kachan. "IMPROVEMENT OF FIXED ASSETS AUDIT." Agrosvit, no. 3 (February 21, 2020): 118. http://dx.doi.org/10.32702/2306-6792.2020.3.118.

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Alexander, Nico, and Hengky Hengky. "Factors Affecting Earnings Management in the Indonesian Stock Exchange." GATR Journal of Finance and Banking Review 2, no. 2 (2017): 08–14. http://dx.doi.org/10.35609/jfbr.2017.2.2(2).

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Objective - The purpose of this research is to analyze the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, industry, audit quality, and auditor independence toward earnings management. Methodology/Technique - The population of this research consist of various sectors of non-financial companies that were listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. The research uses three recent years of data and tests variables that have not been used by prior research. The sample was chosen by using a purposive sampling method. The hypothesis is te

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Dolok Saribu, Alfriado Leonard Noprian, Umi Muawanah, and Djuni Farhan. "THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS A MODERATING." Jurnal Akuntansi Trisakti 12, no. 1 (2025): 61–78. https://doi.org/10.25105/v12i1.21441.

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This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The result

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Кучеров and Aleksey Kucherov. "Audit of Fixed Asset Acquisition at Foreign Corporative Enterprises." Auditor 1, no. 8 (2015): 16–22. http://dx.doi.org/10.12737/11323.

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The article reviews one of the key trials of fixed assets audit at corporate enterprises — the purchase of these assets. The author presents a general audit scheme and defines main analytical procedures applied during the audit of such entities.

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Reschiwati, Reschiwati, Asni, and Hamilah. "Analysis of factors that moderate the effect of performance finance against tax aggressiveness in Indonesia." International Journal of Business Ecosystem & Strategy (2687-2293) 4, no. 2 (2022): 61–72. http://dx.doi.org/10.36096/ijbes.v4i2.324.

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This study aims to analyze the factors that affect tax aggressiveness. These factors are profitability as proxied by Return on Assets, the intensity of fixed assets, leverage, liquidity as proxied by Current Ratio, and inventory intensity. This study uses the audit committee as a moderating variable on the factors that affect tax aggressiveness. The population used manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016-to 2020. The sample was selected using the purposive sampling method and a selection of 26 companies. Data processing uses panel r

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Sundari, Novi, and Vita Aprilina. "PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, KOMPENSASI RUGI FISKAL DAN CORPORATE GOVERNANACE TERHADAP TAX AVOIDANCE." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 8, no. 1 (2017): 85–109. http://dx.doi.org/10.33558/jrak.v8i1.861.

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This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The method used is descriptive quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first performed with Microsoft Excel then processed using SPSS softwere 17. The results showed that the accounting conservatism and managerial owner

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Deiana Suherlan, Vina Citra Mulyandani, and Vita Citra. "Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Pengamanan Aset Tetap (Studi Kasus Pada Pemerintah Kabupaten Bekasi)." Indonesian Accounting Research Journal 2, no. 3 (2022): 258–64. http://dx.doi.org/10.35313/iarj.v2i3.4131.

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Fixed assets have a significant value in the Financial Statements and also can assist the government's operational activities in serving the community. The importance of these fixed assets shows that the security of fixed assets should be the main concern that must be pursued. Unfortunately, what happened in Bekasi regency government is not so. The findings of the Supreme Audit Agency in the Inspection Result Report for Bekasi Regency in 2020 show that there are still many unsafe fixed assets, such as fixed assets in the form of land that have not been supported by ownership certificates, reco

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Fahreza, Rizki Aria, and Kurnia Kurnia. "Pengaruh Pengendalian Internal, Investasi Aktiva Tetap, dan Beban Pajak Tangguhan Terhadap Indikasi Penghindaran Pajak dengan Komite Audit sebagai Pemoderasi." Ekonomis: Journal of Economics and Business 8, no. 1 (2024): 110. http://dx.doi.org/10.33087/ekonomis.v8i1.1269.

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Audit committee size is used as a moderating variable in this study to see how deferred tax expense affects indications of tax avoidance after being moderated and to see the effect of internal control, investment in fixed assets, and deferred tax expense affecting indications of tax avoidance before being moderated. Tax is a mandatory contribution that must be given to the state. This study used 100 observational samples from 20 energy sector companies listed on the Indonesia Stock Exchange between 2017 and 2021. Panel data regression analysis and moderation regression were used as analytical

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A.M., Ableeva. "AUDIT OF FIXED ASSETS OF THE ENTERPRISE." Russian Electronic Scientific Journal 52, no. 2 (2024): 111–19. https://doi.org/10.31563/2308-9644-2024-52-2-111-119.

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An audit of the accounting of fixed assets of an enterprise is a sequential process of planning the audit, the main and final stages. When auditing fixed assets, a set of audit procedures is used to generate a complete and high-quality package of documents, on the basis of which an audit report is generated expressing the corresponding opinion of the auditor. The work recommends a model of internal control over the accounting of fixed assets, which will allow for a systematic analysis of the safety, availability, input, disposal of fixed assets, the correct organization of accounting for trans

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Nusa Perdana, Petrolis. "IMPROVEMENT OF THE ACCOUNTING LISTING DATABASE SYSTEM IN MANAGEMENT INFORMATION SYSTEM FOR ACCOUNTING AND FINANCE OF STATE PROPERTY (SIMAK BMN) BLU UNJ ABOUT CONSTELATION AMORIZATION OF INTEGRATED ASSETS MANAGEMENT." Jurnal Wahana Akuntansi 14, no. 2 (2019): 127–42. http://dx.doi.org/10.21009/wahana.14.022.

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This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republi

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Kraievskyi, Volodymyr. "ACTUAL ISSUES OF REPRODUCTION OF FIXED ASSETS OF DOMESTIC ENTERPRISES." Економіка розвитку систем 6, no. 2 (2024): 17–22. http://dx.doi.org/10.32782/2707-8019/2024-2-3.

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The article touches upon topical issues of reproduction of fixed assets of domestic enterprises in terms of their accounting, audit and strategic aspects of management. The study emphasises the necessity of constant renewal of fixed assets to ensure competitiveness, increase of labour productivity and quality of products. The main purpose of the study is to identify the key problems of managing the reproduction of fixed assets and formulate ways to solve them. To achieve the research objective, the methods of analysis and synthesis, comparative analysis and empirical methods were used. The pap

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Бородина and Valyentina Borodina. "Internal Audit of Fixed Assets of an Enterprise." Auditor 1, no. 4 (2015): 48–57. http://dx.doi.org/10.12737/10924.

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The article reviews the process of internal audit based on legal and statutory documents of separate lines or fixed assets record: fixed assets assessment; depreciation; fixed assets recovery; rent; retirement; choosing and establishing general scheme of fixed assets record; document flow organization. The article also provides recommendations on forming the Program of internal audit conduct.

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Utami, Zsa zsa Frinovisar, Martinus Robert Hutauruk, and Umar Hi Salim. "PROSEDUR AUDIT UMUM ATAS ASET TETAP RUMAH SAKIT UMUM DAERAH I.A MOEIS SAMARINDA." OBOR: Oikonomia Borneo 1, no. 1 (2019): 76–80. http://dx.doi.org/10.24903/obor.v1i1.566.

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The purpose of this study was to identify the general audit procedures on fixed assets presented by Rumah Sakit Umum Daerah I.A Moeis if it has been performing conformably to Statement of Financial Accounting Standards No. 16. It used audit paper analysis as audit program of fixed assets, internal control questionnaires, top schedule, supporting schedule and adjustment journal.  The result of this study showed that the presentment of fixed assets in Rumah Sakit Umum Daerah I.A. Moeis have been performed conformably to Statement of Financial Accounting Standards No. 16. The internal contr

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De Haan, Joshua Adry Philander, and Martdian Ratna Sari. "Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Audit Going Concern." Journal of Emerging Business Management and Entrepreneurship Studies 3, no. 2 (2023): 135–54. http://dx.doi.org/10.34149/jebmes.v3i2.133.

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This research aims to assess the influence of financial performance on going concern audit opinions during the Covid-19 pandemic. The going concern issue has become increasingly relevant due to the pandemic's impacts. The study involves 429 sample data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The research method applied is associative research, which aims to explore the correlation between profitability, liquidity, solvency, and activity ratios with audit opinions related to the continuity of operations (going concern). The data analyzed in t

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KUDRENKO, N.V., and V.O. BAI. "Fixed assets of processing industry enterprises: economic essence, accounting, analysis and reporting." Market Relations Development in Ukraine №10(257)2022 134 (January 3, 2023): 81–88. https://doi.org/10.5281/zenodo.7502509.

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The subject of the research is a set of theoretical and methodical bases for ensuring the management of the main means of enterprises of the processing industry. The purpose of the study is the analysis and description of the essence of accounting and analytical support for the management of fixed assets in the accounting and auditing of processing industry enterprises Research methods. In the process of writing the article, the method of theoretical generalization was used (to reveal the essence of «fixed assets»), the methods of tabular and graphic representation. Research method

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Бородина and Valyentina Borodina. "Internal audit of of fixed assets of organization." Auditor 1, no. 3 (2015): 40–50. http://dx.doi.org/10.12737/12764.

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This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.

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Бородина and Valyentina Borodina. "Internal audit of of fixed assets of organization." Auditor 1, no. 1 (2015): 48–60. http://dx.doi.org/10.12737/12790.

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This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.

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Nurcahyo, Osama, and Tjahjo Winarto. "Prosedur Audit Aset Tetap Pengumpulan Bukti Di Masa Pandemi Covid-19 Oleh KAP ABC." Akuntansiku 1, no. 4 (2022): 336–47. http://dx.doi.org/10.54957/akuntansiku.v1i4.326.

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The process of collecting audit evidence by a Public Accounting Firm during a pandemic requires adjustments to maintain the safety and health of the auditors and auditees who provide the data preparation required by the auditors. These adjustments include conducting remote inspections using video conferencing and live streaming technology. This article aims to assess the implementation of a fixed asset audit during a pandemic conducted by KAP ABC in accordance with SA 500 and IAI recommendations during a pandemic. As a result, KAP ABC has carried out an audit in accordance with SA 500 and IAI

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Jesslyn, Janet, Yulius Kurnia Susanto, and Williem Chahya Wijaya. "Factors that Motivate The Act of Earnings Management." Media Bisnis 13, no. 2 (2021): 131–48. http://dx.doi.org/10.34208/mb.v13i2.1667.

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The purpose of this research is to obtain empirical evidence about the influence of return on asset, financial leverage, firm size, firm age, fixed asset turnover, free cash flow, sales growth, audit quality, managerial ownership, institutional ownership, board size, and audit committee on earnings management. The population used in this research are non financial companies listed in Indonesia Stock Exchange from 2017 to 2019. The sample used for this research consists of 195 listed non-financial companies. The sampling technique used purposive sampling method, tested and analyzed using multip

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Paneo, Yulnaningsih, Rosman Hato, Abdul Rahman Pakaya, and Ismet Sulila. "The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province." Journal of Community Research and Service 4, no. 2 (2021): 86. http://dx.doi.org/10.24114/jcrs.v4i2.17305.

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This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality of Audit report at Regional Inspectorate of Gorontalo Province partially and simultaneously. Its approach is quantitative, while the method is expost facto. In addition, the research design is causality. The technique of data analysis is multiple regression. The findings reveal that (1) understanding fix asset management influences positively and significantly towards the quality of audit report at Regional Inspectorate of Gorontalo Province with an effect level of 62,60%

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Sotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements." Auditor 7, no. 7 (2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.

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The article is devoted to the issues of accounting of fixed assets in organizations, whose securities are circulated by the organizers of trade on the securities market. These organizations include public joint stock companies, which are subject to mandatory audit. In the auditor's reports issued to such organizations, in accordance with the requirements of ISA 701 "Key Audit Matters", key audit matters should be disclosed. Very often, auditors choose such key issues as "fixed assets" and "capital investments", especially on the eve of the entry into force from January 1, 2022 of the new accou

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Jannah, Fachriyahthul, Husnul Muamilah, and Ina Yulianadewi. "ANALISIS MANAJEMEN ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN TANA TORAJA." JURSIMA 12, no. 1 (2024): 140–49. http://dx.doi.org/10.47024/js.v11i3.777.

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This research aims to find out how fixed asset management is managed in Tana Toraja Regency. This research uses a descriptive qualitative approach. The location for this research was carried out at the Tana Toraja Regency Regional Financial and Asset Management Service office. Data collection was carried out by means of interviews, observation and documentation. The research data collection procedure uses two types of data, namely primary data and secondary data. It can be concluded that asset management in Tana Toraja Regency has largely been running in accordance with the applicable statutor

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Raхimova, Guzalbegim Murodovna. "PROBLEMS OF ACCOUNTING AND AUDIT OF FIXED ASSETS." Theoretical & Applied Science 85, no. 05 (2020): 726–29. http://dx.doi.org/10.15863/tas.2020.05.85.131.

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BONDARENKO, N., and A. DOROFIENKO. "AUDIT OF FIXED ASSETS AT AN INDUSTRIAL ENTERPRISE." HERALD of Khmelnytskyi national university 266, no. 1 (2019): 46–52. http://dx.doi.org/10.31891/2307-5740-2018-266-1-46-52.

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Murodovna, Rakhimov Guzalbegim. "Analytical procedure in an audit of fixed assets." International Journal of Financial Management and Economics 4, no. 1 (2021): 41–45. http://dx.doi.org/10.33545/26179210.2021.v4.i1a.73.

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Felicia, Nadine, and Frestin Chrisnanti. "FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS MANAGEMENT." E-Jurnal Akuntansi TSM 2, no. 3 (2022): 13–26. http://dx.doi.org/10.34208/ejatsm.v2i3.1531.

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The purpose of this study was to examine the effect of growth, leverage, fixed asset turnover, profitability, firm size, firm age, audit quality, audit independence, and motivational bonuses. Using 300 years of data from 100 samples of listed manufacturing company in Indonesia Stock Exchange for the period 2018 until 2020 that selected by using purposive sampling method. This study uses multiple regression method. Finding of this study indicate that growth, leverage, profitability, and audit quality have a effect on earnings management. Meanwhile the result of this study then show that fixed a

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Khairani, Munisha, and Magda Siahaan. "EARNING MANAGEMENT IN MANUFACTURING COMPANIES IS INFLUENCED BY COMPANY CHARACTERISTICS AND AUDIT ELEMENTS." E-Jurnal Akuntansi TSM 4, no. 2 (2024): 327–36. http://dx.doi.org/10.34208/ejatsm.v4i2.2536.

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This study seeks empirical evidence regarding the effect of growth opportunities, leverage, fixed asset turnover, profitability, company size, company age, audit quality, audit independence, and audit committee on earnings management. This study uses the reporting of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research sample consisted of 309 data, which were selected as the final sample using purposive sampling. This study uses multiple regression analysis with the SPSS program to test the relationship between independent and dependent variables. The

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Prakoso, Satrio Wicaksono, and Machmudin Eka Prasetya. "iFRAMES DESIGN IN HEALTH SECTOR BLUD: ASSET AND INVENTORY SYSTEM." AFEBI Accounting Review 4, no. 01 (2019): 19. http://dx.doi.org/10.47312/aar.v4i01.220.

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<p class="Default"><em>This research aims to design an information system to record assets and inventories at DKI Jakarta Regional Public Service Agency (BLUD). This study is based on the findings from Examination Report (LHP) issued by the Indonesian Supreme Audit Institution (BPK RI) which states that there are quite a few problems about assets at BLUD (BPK RI, 2017). This research is expected to answer research questions about how to design the system of assets and inventories needed by BLUD to assist the process of internal control and asset management. This study uses the Fram

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Matviychuk, Lyudmyla. "SUBSTANTIATION OF THE DIRECTIONS OF ORGANIZATION OF INTERNAL AUDIT OF FIXED ASSETS OF AGRICULTURAL ENTERPRISES." Economic Analysis, no. 30(1, Part 1) (2020): 231–40. http://dx.doi.org/10.35774/econa2020.01.01.231.

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Introduction. An important condition for the development of the agricultural sector is the timely receipt of reliable and complete accounting information on the availability and condition of fixed assets for the purposes of managing their use. To a large extent, the effectiveness of this type of assets is determined by the quality of management decisions. Given this, there is a need to use methods of analysis, as one of the most important management functions in the audit of fixed assets, which will properly assess and control their use. The use of analysis as a tool for evaluating the interna

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