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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Erfan Muhammad
Universitas Trunodjoyo Madura
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Implementasi Prosedur Audit Laporan Keuangan pada Kegiatan PKL di KAP Erfan dan Rakhmawan: Pengabdian Surya Rakhmad Aditya; Erfan Muhammad
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6525

Abstract

Field Work Practice is a practice-based learning activity that provides students with the opportunity to connect auditing theories obtained in college with real work practices in a Public Accounting Firm. This article aims to describe the assistance in implementing financial statement audit procedures during the Field Work Practice at KAP Erfan dan Rakhmawan. The method used is a qualitative descriptive approach based on assistance activities, with data collected through observation, assisted practice, field notes, and literature study. During the Field Work Practice, the author assisted several technical audit activities under the direction of supervising auditors, including the examination of fixed assets and office stationery inventory at a Community Health Center, the review of income statement documents at a Community Health Center, the review of financing documents at a Sharia Rural Bank, the testing of transactions related to the settlement of accounts receivable in the current period, the observation of cash opname, and the introduction to Microsoft Excel-based ATLAS as a tool for preparing audit working papers. The results show that the assistance in implementing audit procedures was carried out through initial guidance, document examination and data matching, preparation of recapitulations and working papers, and evaluation of work results with the supervising auditors. This activity provided benefits for the author in understanding real audit practices, improving technical skills in document examination, data matching, transaction testing, and preparation of audit working papers, as well as developing professional attitudes such as accuracy, responsibility, discipline, teamwork, communication, and maintaining client data confidentiality.
Do ESG Matter for Investor in ASEAN-5? Evidence from Mining and Property Companies Ervina Rahmalia Putri; Erfan Muhammad; Tito IM. Rahman Hakim; Frida Fanani Rohma
Jurnal Akuntansi dan Keuangan Vol. 28 No. 1 (2026): MAY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.28.1.42-59

Abstract

ESG disclosures constitute vital non-financial communication channels that potentially influence investor perceptions and capital deployment strategies, consequently affecting firm value. Audit committee oversight within governance architectures is theorized to amplify the value-generating capacity of ESG programs, especially in environmentally impactful industries including mining and property sectors. This study analyzes firms spanning five Southeast Asian markets during 2021-2023. ESG, as a whole, harms firm value across the mining and property sector in ASEAN-5. Audit committee characteristics demonstrate insufficient moderating influence on ESG-firm value relationships. By performing additional tests, environmental and governance indicators exhibit favorable correlations with firm value, whereas social metrics display negligible statistical significance. Empirical findings demonstrate heterogeneous effects for composite ESG and its pillars on firm value. Results indicate that some notions of legitimacy and agency theory are not advocated. Investors need to remain vigilant in digesting ESG information from the mining and property companies in ASEAN-5 countries, as its composite and pillars affect firm value in distinct ways. The government could codify the rule to mandate a sustainability committee to ensure ESG information credibility for all high-risk environmental sectors, especially in ASEAN-5.
Co-Authors Ervina Rahmalia Putri Frida Fanani Rohma Surya Rakhmad Aditya Tito IM. Rahman Hakim