Article Per Year (5 Year)
p-Index From 2021 - 2026
6.526
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Wahana Riset Akuntansi Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research Mizania : Jurnal Ekonomi dan Akuntansi Economics, Business, Accounting & Society Review Journal of Applied Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) Jurnal Media Akademik (JMA) Jurnal Akademi Akuntansi Indonesia Padang E-Amal: Jurnal Pengabdian Kepada Masyarakat Hikamatzu Journal of Multidisciplinary Research Indonesia Economic Journal Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Ade Imam Muslim
Universitas Ekuitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
THE EFFECT OF AUDIT TENURE, AUDIT FEES, AND FIRM SIZE ON AUDIT QUALITY Alyasheza Putri Alifa; Edelweis Shevyvanya Ramdhan; Ade Imam Muslim
JAT : Journal Of Accounting and Tax Vol. 4 No. 2 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/0jmsba83

Abstract

This study aims to examine the influence of audit tenure, audit fees, and firm size on audit quality. This study utilises yearly reports from 2022 and 2023 obtained from food and beverage companies registered on the Indonesia Stock Exchange (IDX). This study advances the existing literature by focussing on the food and beverage sector, which has been insufficiently explored in prior research. This study investigates the influence of these parameters on the likelihood of a firm engaging a high-quality auditor. The sample consists of 51 firms selected by purposive sampling. The quality of an audit is indicated by the classification of the public accounting firm, particularly its association with the Big Four. This study employs a quantitative methodology and performs logistic regression analysis to investigate the relationship between independent variables and audit quality. The outcomes of this study reveal that audit tenure and company size do not significantly influence audit quality, however audit fees exert a considerable effect on audit quality.
Pengaruh Taxpayer Awareness, Komunikasi Persuasif, dan Pemberian Sanksi Administratif Terhadap Integritas Fiskal Wajib Pajak Kafe di Kota dan Kabupaten Bandung Alma Zahfira Hidayat; Ade Imam Muslim
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i1.1077

Abstract

Penelitian ini bertujuan untuk mengetahui potensi serta strategi pengembangan Desa Wisata Hijau Bilebante dalam meningkatkan kunjungan wisatawan di Kabupaten Lombok Tengah. Desa Bilebante merupakan destinasi wisata berbasis lingkungan dan masyarakat yang mengedepankan konsep ekowisata berkelanjutan. Namun, pengembangan desa wisata masih menghadapi beberapa tantangan seperti promosi yang belum maksimal, keterbatasan sumber daya manusia, serta fasilitas yang perlu ditingkatkan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi dengan melibatkan pemerintah desa, pengelola wisata, masyarakat lokal, dan wisatawan. Analisis data dilakukan menggunakan SWOT untuk mengidentifikasi faktor internal dan eksternal yang mempengaruhi pengembangan desa wisata. Hasil penelitian menunjukkan bahwa Desa Bilebante memiliki kekuatan pada potensi alam yang masih asri, kearifan lokal, keberagaman aktivitas wisata, serta partisipasi masyarakat dalam pengelolaan pariwisata. Peluang yang dimiliki antara lain meningkatnya minat wisatawan terhadap wisata berbasis alam. Strategi yang perlu diprioritaskan meliputi penguatan promosi, peningkatan kualitas fasilitas, pengembangan sumber daya manusia, serta perluasan kerja sama dengan berbagai pihak. Penerapan strategi tersebut diharapkan dapat meningkatkan jumlah kunjungan wisatawan sekaligus menjaga keberlanjutan lingkungan dan memberikan manfaat ekonomi bagi masyaraka.
Carbon Disclosure, Maturity, and Shareholder Value: Is It a Matter for the Board of Directors? Erlynda Yuniarti Kasim; Ade Imam Muslim
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4184

Abstract

Environmental transparency and corporate governance are increasingly important for enhancing shareholder value in manufacturing firms. This study aims to examine the impact of carbon disclosure, corporate maturity, and the presence of women on boards of directors and commissioners on shareholder value in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The objectives include assessing whether carbon disclosure and corporate maturity positively influence shareholder value, evaluating the moderating role of corporate maturity, and analyzing the effect of female board representation. The research employs a quantitative approach, using moderated regression analysis with panel data from 116 companies, resulting in 580 firm-year observations. The findings indicate that carbon disclosure positively affects shareholder value, suggesting that transparent environmental reporting attracts investor interest. Corporate maturity also has a positive impact and strengthens the relationship between carbon disclosure and shareholder value. However, the presence of women on boards does not significantly influence shareholder value, likely due to their low representation. The study concludes that companies should prioritize carbon disclosure and leverage corporate maturity to enhance investor confidence. Increasing female representation on boards may align with global governance trends, despite its limited impact in this context.
Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Nilai Perusahaan Hakam Padil Fauzan; Ade Imam Muslim
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hj5pmr22

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh carbon emission disclosure dan green innovation terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Nilai perusahaan diukur menggunakan Tobin’s Q, carbon emission disclosure diukur menggunakan indeks pengungkapan emisi karbon berdasarkan checklist 18 item, sedangkan green innovation diukur menggunakan indeks pengungkapan inovasi hijau berdasarkan 4 indikator. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan. Sampel penelitian terdiri dari 50 perusahaan yang dipilih menggunakan metode purposive sampling dengan total 250 data observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software EViews 13. Hasil penelitian menunjukkan bahwa carbon emission disclosure berpengaruh positif terhadap nilai perusahaan, sedangkan green innovation berpengaruh negatif terhadap nilai perusahaan. Secara simultan carbon emission disclosure dan green innovation berpengaruh signifikan terhadap nilai perusahaan pada perusahaan sektor energi.
Kompleksitas Perusahaan dan Akuntansi Modal Manusia terhadap Biaya Modal Bimbim Maghriby; Ade Imam Muslim
Jurnal Akademi Akuntansi Indonesia Padang Vol. 6 No. 1 (2026)
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/5pay9368

Abstract

Biaya modal perusahaan dipengaruhi oleh karakteristik perusahaan dan informasi yang tersedia bagi investor dalam mengambil keputusan investasi. Ukuran aset yang besar mencerminkan kompleksitas perusahaan yang dapat memengaruhi penilaian risiko dan persepsi investor terhadap biaya modal. Selain itu, pengungkapan akuntansi modal manusia memberikan informasi mengenai nilai dan pengelolaan sumber daya perusahaan. Penelitian ini bertujuan menganalisis pengaruh kompleksitas perusahaan dan akuntansi modal manusia terhadap biaya modal pada perusahaan sektor teknologi, infrastruktur, properti, dan real estat yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan. Sebanyak 71 perusahaan dipilih melalui purposive sampling dengan 213 observasi dan dianalisis menggunakan regresi data panel dengan EViews 12. Hasil penelitian menunjukkan bahwa kompleksitas perusahaan dan akuntansi modal manusia secara simultan berpengaruh terhadap biaya modal. Secara parsial, kompleksitas perusahaan berpengaruh signifikan, sedangkan akuntansi modal manusia tidak berpengaruh signifikan.
Financial Management Assistance to Support the Sustainability of Mustofa's Cassava MSME in Naluk Village, Sumedang Regency Reni Marlina; Ade Imam Muslim; Duduh Sujana
Jurnal Dharma Bhakti Ekuitas Vol. 11 No. 1 (2026): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/dbe.v11i1.1165

Abstract

Mustofa Cassava MSME is a cassava-based food processing business managed by the community of Naluk Village, Cimalaka Subdistrict, Sumedang Regency. Its main challenge is the lack of a structured financial management system, particularly in budget planning and the allocation of funds for business development. This community service activity aims to assist MSME owners in developing financial plans that include income and expenditure budgets, allocation of operational funds, and the establishment of a phased investment fund for the procurement of productive assets such as blenders, gas stoves, and oil-draining spinners. The method used is participatory mentoring through stages of observation, counseling, training, direct mentoring, and evaluation. The results showed that the partners were able to develop simple financial budgets with a proportional fund allocation system, establish the habit of regularly setting aside funds from their total income, and understand the mechanism of phased investment to increase production capacity. With this system, it is projected that within 11 months, the partners will be able to acquire four new units of production equipment, which will improve business efficiency and productivity. The evaluation results indicated an improvement in the partner’s understanding of the importance of separating business and personal finances, preparing cash budgets, and controlling expenditures based on business priorities. The partners demonstrated a commitment to maintaining regular financial records to support better financial decision making. The mentoring model offers a practical approach that can be replicated by other MSMEs to improve business competitiveness and support long term business sustainability.   Keywords : financial management, budgeting, fund allocation, asset investment, MSMEs cassava. Abstrak UMKM Singkong Mustofa merupakan usaha pengolahan pangan berbahan baku singkong yang dikelola oleh masyarakat Desa Naluk, Kecamatan Cimalaka, Kabupaten Sumedang. Permasalahan utama yang dihadapi adalah belum adanya sistem pengelolaan keuangan yang terstruktur, khususnya dalam perencanaan anggaran dan alokasi dana untuk pengembangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi pelaku UMKM dalam menyusun perencanaan keuangan yang mencakup anggaran pendapatan dan pengeluaran, alokasi dana operasional, serta pembentukan dana investasi bertahap untuk pengadaan aset produktif berupa blender, kompor gas, dan spinner peniris minyak. Metode yang digunakan adalah pendampingan partisipatif melalui tahapan observasi, penyuluhan, pelatihan, pendampingan langsung, dan evaluasi. Hasil kegiatan menunjukkan bahwa mitra mampu menyusun anggaran keuangan sederhana dengan sistem alokasi dana yang proporsional, membentuk kebiasaan menyisihkan dana secara rutin dari total pendapatan, dan memahami mekanisme investasi bertahap untuk peningkatan kapasitas produksi. Dengan sistem ini, diproyeksikan dalam 11 bulan mitra dapat memiliki empat unit peralatan produksi baru yang akan meningkatkan efisiensi dan produktivitas usaha secara signifikan. Hasil evaluasi menunjukkan adanya peningkatan pemahaman mitra mengenai pentingnya pemisahan keuangan usaha dan keuangan pribadi, penyusunan anggaran kas serta pengendalian penggunaan dana berdasarkan priortas kebutuhan usaha. Selain itu, mitra menunjukkan komitmen untuk menerapkan pencatatan keuangan secaa rutin sebagai dasar dalam pengambilan keputusan usaha yang lebih efektif. Program pendampingan ini juga memberikan model pengelolaan keuangan sederhana yang dapat direplikasi pada UMKM sejenis untuk meningkatkan kemandirian finansial dan daya saing usaha. Kata kunci: pengelolaan keuangan, anggaran, alokasi dana, investasi aset, UMKM singkong.
The Effect Of Good Corporate Governance And Political Connection On Firm Value (Case Study On Manufacturing Companies Listed On The Indonesia Stock Exchange 2015-2020) Mellia Fitriana; Ade Imam Muslim
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 20 No. 2 (2022): KOMPARTEMEN, Vol 20 No 2, September 2022
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13535

Abstract

This study aims to determine how the influence of good corporate governance and political connections on firm value. To Answer our reserach question, we use 342 observations from manufacturing companies listed on the Indonesian Stock Exchange and multiple regression method. The results of this study indicate that simultaneously good corporate governance and political connection have a significant effect on firm value with a significance level of 0,05. Partially, good corporate governance as proxied by institutional ownership has no effect on firm value. Independent Commissioner has a significant effect on firm value. The Audit Committee has no effect on the value of the company. Partially, Political Connections has no effect on the value of the company. Partially, firm size has no effect on firm value. And partially ROA has an effect on firm value with a significance level of 0,05.
Co-Authors Adinda Khairunisa Salsabilla Alma Zahfira Hidayat Alma Zahfira Hidayat Alyasheza Putri Alifa Ardiana, Aas Arnadi Chairunnas Arsana, I Ketut Bimbim Maghriby Bimbim Maghriby Dani Ramdani, Dani Dewi, Ayuni Septiani Doddy Setiawan Duduh Sujana Dwi Putri Aningrum Edelweis Shevyvanya Ramdhan Erlynda Yuniarti Kasim Firdian Aditya Putra Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Hakam Padil Fauzan Intan Tsamrotul Fu’adah Irna Fitria Puspa Juliyanti, Kania Khairunnisa, Mirda Thalia Lediana Sufina Lela Listi Bahati Lusianty Mellia Fitriana Mirda Thalia Khairunnisa Nasywa, Sheva Alika Netta Algina Yudhianie Nur Hanifah, Anna Saadyah Nuryanti Hendrawati Putri Alifia Tiara Nurzaman putri nuraeni Reni Marlina Reyna Assyifa Mahawijaya Riani, Isabella Indah Permata Rika Yuniarti Rivanda, Agil Krisna Salma Faisha Nanda Sindy Firantia Dewi Sri Rubitania Khoerunisa Taufiqurahman, Cecep Tri Widyastuti Widiastuty, Tri Yulia Maulina