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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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PENGARUH OPINI AUDIT, UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI Frisylia Assyifa Hamzah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih
Jurnal Education and Development Vol 11 No 2 (2023): Vol.11 No.2.2023
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.563 KB) | DOI: 10.37081/ed.v11i2.4460

Abstract

The purpose of this study is to see how audit opinion, KAP size, and management turnover affect auditor switching, with financial distress as a moderating variable. Between 2015-2020, the population of various industrial companies listed on the Indonesia Stock Exchange (IDX) was used for this study. Purposive sampling was used in this study, and the samples obtained were 11 companies. Secondary data used in this study from annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX). With SPSS version 25.0 application, logistic regression analysis method is used. The findings show that audit opinion, KAP size, and management turnover have no effect on auditor switching, and financial distress cannot moderate the effect of audit opinion, KAP size, and management turnover on auditor switching.
Pengaruh Keahlian Keuangan Komite Audit, Kepemilikan Manajerial, Ukuran Perusahaan Dan Leverage Terhadap Kecurangan Pelaporan Keuangan Harry Budiantoro; Trisna Ayu Puspita; Kanaya Lapae
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.714 KB) | DOI: 10.36418/syntax-literate.v7i9.9595

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keahlian keuangan komite audit, kepemilikan manajerial, ukuran perusahaan dan leverage. Populasi penelitian ini adalah perusahaan manufaktur yang melakukan kecurangan pelaporan keuangan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2013-2017. Sampel dipilih dengan metode purposive sampling setiap tahun selama tahun 2013-2017 sehingga diperoleh 50 sampel. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dari situs resmi Indonesian Stock Exchange (IDX). Metode analisis yang digunakan adalah regresi logistik dengan aplikasi SPSS versi 25.0. Hasil penelitian menunjukkan bahwa secara simultan variabel keahlian keuangan komite audit, kepemilikan manajerial, ukuran perusahaan dan leverage berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Secara parsial variabel keahlian keuangan komite audit dan variabel leverage berpengaruh terhadap kecurangan pelaporan keuangan. Sedangkan variabel kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap kecurangan pelaporan keuangan.
Peningkatan Skill Pembuatan Soal Online Menggunakan Moodle Bagi Guru SMA Auliffi Ermian Challen; Herika Hayurani; Harry Budiantoro
Jurnal ABDIMAS Budi Darma Vol 4, No 1 (2023): Agustus 2023
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/pengabdian.v4i1.6599

Abstract

Penggunaan e-learning akan memudahkan siswa maupun guru dalam proses pembelajaran. Namun dikarenakan minimnya pengetahuan guru mengenai e-learning sehingga pelaksanaan dalam membuat soal online masih kurang. Tujuan pelaksanaan ini adalah untuk meningkatkan kemampuan guru membuat soal online menggunakan Moodle. Target untuk pengabdian ini adalah guru-guru di SMA Negeri 30 Jakarta. Kegiatan dilaksanakan dalam bentuk ceramah, demonstrasi, latihan, pendampingan, dan tanya jawab. Materi pelatihan terdiri dari fitur pengelolaan kursus bagi course creator, fitur pengelolaan bank soal, serta fitur kuis dan nilai. Target keberhasilan kegiatan ini adalah peserta kegiatan mengalami peningkatan kemampuan dalam membuat soal online.
PENGARUH UMUR PERUSAHAAN, FINANCIAL DISTRESS, GENDER KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN PELAPORAN KEUANGAN DAN OPINI AUDIT SEBAGAI PEMODERASI Meyvi Devtari Bella; Harry Budiantoro
Jurnal Akuntansi Vol 17 No 2 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i2.4674

Abstract

This study aims to determine the effect of company age, financial distress, gender of the audit committee on the timeliness of financial reporting submission with audit opinion as moderation and its review from an Islamic point of view. The population in this study were manufacturing companies listed on the IDX for the 2017-2021 period, totalling 152 companies. The sampling technique used purposive sampling. The total sample used was 43 companies. The data in this study used secondary data. The analysis method used is the multiple linear analysis method and moderated linear regression analysis (MRA) which is processed with the SPSS 29 application. The partial results showed that company age and audit committee gender had no effect on the timeliness of financial reporting submission, financial distress had a positive effect on the timeliness of financial reporting submission. Simultaneously, company age, financial distress, audit committee gender have a significant effect on the timeliness of financial reporting submission. The results of the MRA test conducted show that audit opinion is unable to moderate the effect of company age and audit committee gender on the timeliness of financial reporting submission. Meanwhile, financial distress is able to moderate audit opinion on the timeliness of financial reporting submission.
Pengaruh Good Corporate Governance , Fee Audit Dan Spesialisasi Audit Terhadap Kualitas Audit Dengan Strategi Bisnis Klien Sebagai Variabel Moderasi Nurhasanah Nurhasanah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih; Faris Faruqi
MBIA Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i2.2290

Abstract

This study aims to examine the effect of Good Corporate Governance audit committee proxies, audit Fees and audit specialization on audit quality, as well as examine whether the client's business strategy can weaken the influence of audit committees, audit Fees and audit specialization on audit quality. This study used a sample of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period as many as 12 companies with a total sample of 60 financial reports based on a purposive sampling method with certain criteria. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA) with the SPSS Ver.26.0 application. The results showed that Good Corporate Governance , audit committee proxies and audit Fees had no effect on audit quality and audit specialization had a positive effect on audit quality. As well as business strategy is not able to weaken the influence of audit committees, audit Fees and audit specialization on audit quality. Keywords: Good Corporate Governance (GCG), Audit Fee, Audit Specialization, Client Business Strategy and Audit Quality Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance proksi komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit, serta menguji apakah strategi bisnis klien dapat memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 sebanyak 12 perusahaan dengan total sampel 60 laporanʿkeuangan berdasarkan metode purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan aplikasi SPSS Ver.26.0. Hasil penelitian menunjukan bahwa Good Corporate Governance proksi komite audit dan Fee audit tidak berpengaruh terhadap kualitas audit dan spesialisasi audit berpengaruh positif terhadap kualitas audit. Serta strategi bisnis tidak mampu memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Kata kunci: Good Corporate Governance (GCG), Fee Audit, Spesialisasi Audit, Strategi Bisnis Klien dan Kualitas Audit
The Influence of Murabahah, Musyarakah, Mudharabah and Qardh on the Profitability of Islamic Commercial Banks Nurjanah, Feby; Budiantoro, Harry; Gunawan, Andri; Zhafiraah, Nazma Riska; Ningsih, Hestin Agus Tantri
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 21 No 2 (2024): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v21i2.9962

Abstract

This research aims to determine how the effect of Murabahah, Musyarakah, Mudharabah and Qardh financing on profitability at Islamic Commercial Banks for the period 2017-2021. The research method used in this research is quantitative research method. The data collection method was carried out through documentation using secondary data taken from the financial statements of each Islamic commercial bank in 2017-2021. The sampling method used purposive sampling technique with the analysis technique used was multiple linear regression using the SPSS version 26 application. The results showed that none of the Murabahah variables had an effect on profitability. Musyarakah variable has a negative and significant effect on profitability. Meanwhile, Mudharabah and Qardh variables have a positive and significant effect on profitability. The managerial implication is that Murabahah as the type of financing most often used by Islamic banks provides a relatively stable fixed income because it uses the principle of a fixed margin agreed upon in advance. Musharakah involves joint capital participation between the bank and the customer, where the bank gets a share of the profits or bears the losses according to the agreement. The bank acts as the capital owner (shahibul maal) who hands over funds to the business manager (mudharib) and gets a share of the profits.
ANALYSIS OF INDONESIA SHARIA BANK'S HEALTH LEVEL ACCORDING TO FINANCIAL SERVICES AUTHORITY REGULATIONS Kinanti, Sekar; Budiantoro, Harry; Gunawan, Andri; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i1.22198

Abstract

This study aims to determine and assess the Health Level of a bank using the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) method of Bank Syariah Indonesia Quarter I 2021 - Quarter III 2022. This type of research is quantitative. The analysis used in this study uses Net Financing Performance (NPF), Financing to Deposit Ratio (FDR), Operating Expenses and Operating Income (BOPO) and Net Operating Margin (NOM). This study will compare and analyze the health level of banks at Bank Syariah Indonesia. Based on the research results, it can be concluded that Bank Syariah Indonesia for the NPF ratio shows an assessment of the bank's health level, namely "Healthy", FDR Bank Syariah Indonesia for the first quarter of 2019 - the fourth quarter of 2020 before the merger was still at an average of "fairly healthy", the NOM ratio of Bank Syariah Indonesia is still below 0, not yet capable of managing all of its productive assets and the health level of the CAR ratio is still at rank 1 "Very Healthy "because according to the provisions of the bank's health level if CAR> 12% then it is said to be "Very Healthy".
Pengaruh Penerapan Gcg, Kesadaran Anti-Fraud, Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud) Budiantoro, Harry; Aprillivia, Nanda Dwi; Lapae, Kanaya
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 3 No 1 (2022): JUNI 2022
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v3i1.2474

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG), Kesadaran Anti-fraud dan Integritas Karyawan terhadap pencegahan fraud. Data yang digunakan adalah data primer berupa kuesioner yang digunakan dalam penelitian ini. Dalam penelitian ini, responden bertanggung jawab atas customer support dan financial services atau melakukan kontak langsung dengan klien dan di bidang informasi nasabah dan situasi keuangan secara langsung di Bank BTN. Berdasarkan metode sampling jenuh, jumlah responden dalam survei ini adalah 50. Hasil penelitian ini menunjukkan bahwa penerapan Good Corporate Governance (GCG) dan kesadaran anti-fraud berpengaruh signifikan terhadap pencegahan fraud. Serta integritas karyawan tidak berpengaruh terhadap pencegahan fraud
Pelatihan Budidaya Buah Tin Dan Pemasaran Melalui Media Sosial Pada Pensiunan Pegawai Swasta Kecamatan Cimanggis Budiantoro, Harry; Setianingrum, Any; Santosa, Perdana Wahyu; Tantri Ningsih, Hestin Agus; Lapae, Kanaya
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.8455

Abstract

Fig cultivation is a hobby-based economic activity that can help families in Cimanggis District, Depok City, West Java, meet their income needs. The overall goal of this activity is to teach retirees how to do it. Figs (Tin) were chosen because of their high social and economic value as well as their simplicity and low seed costs. To produce tangible benefits, such as economic benefits and standardized and high-value products, this activity is carried out through a plant cultivation training process guided by competent resource persons. This activity specifically aims to equip retirees with the necessary knowledge and skills to grow fig plants and produce figs. In addition, when this activity is practiced, the target output will be met. Among them are activity posters, activity videos posted on social media sites such as YouTube, YARSI TV, and Facebook, online articles in print media such as newspapers and magazines, as well as articles in online community service journals with an ISSN. Based on the findings of field research, the majority of the population aged over 55 years still shows high enthusiasm and activity productivity. The average value of the questionnaire before this activity was 33% and after this activity was carried out, the average value of the questionnaire results was 76%.
The Influence of Board of Directors Structure and Ownership Structure on Company Performance Alfadia, Osa; Budiantoro, Harry; Marhamah, Siti; Lapae, Kanaya; Agus Tantri Ningsih, Hestin
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2015

Abstract

This research was conducted with the aim of examining the effect of board of directors structure and ownership structure on company performance. In this study the variables used were the board of directors, board size, female board of directors, constitutional ownership, managerial ownership, foreign ownership as independent variables, and company performance as the dependent variable. This study uses secondary data, namely food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study were 22 companies. To determine the sample in this study using purposive sampling method. With a sample of 10 companies for 5 periods. The data analysis method in this study uses multiple linear regression. Based on the results of the study it was concluded that independent board of directors and ownership structure have a positive influence on company performance, female board of directors has a negative effect on company performance, board size, managerial ownership and foreign ownership have no effect on company performance.
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska