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All Journal Jurnal Pengabdian Pancasila (JPP) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Akuntansi Prawara Jurnal Pengabdian Masyarakat
Ardhi Islamudin
UPN Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PENGARUH KEAHLIAN AUDITOR TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS DI KAP DI SURABAYA) Mohammad Fairuz Rizal; Ardhi Islamudin
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 4 (2026): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i4.2715

Abstract

The role of public accountants is highly vital in maintaining public trust through audited financial statements as a basis for decision-making. The most significant factor influencing the quality of this audit judgment is auditor expertise, which is formed from a combination of knowledge, experience, and training. Therefore, this study aims to examine and analyze the positive and significant effect of auditor expertise on audit judgment at Public Accounting Firms (KAP) in Surabaya. This study employs a quantitative approach by distributing questionnaires directly to respondents to obtain primary data. The research population includes 54 KAPs in Surabaya. Sampling was conducted using a purposive sampling method with specific criteria, namely auditors with a minimum of one year of work experience. Data analysis was performed using simple linear regression and t-tests. The research results definitively prove that auditor expertise has a positive and significant effect on the quality of audit judgment. This finding is supported by a significance value of <0.001 and a t-count of 28.140, which exceeds the t-table limit. These empirical results align with the Cognitive Theory of Multimedia Learning (CTML), where adequate auditor expertise can significantly reduce cognitive load through automated information processing, thereby producing more rational and precise judgments. As a practical implication, KAP leaders in Surabaya are strongly advised to continuously prioritize human resource development strategies through sustainable professional training programs. Increasing practical experience and competence is crucial for auditors to avoid audit failures. Ultimately, this will have a direct impact on maintaining the firm's reputation and increasing stakeholder trust in the credibility of published audit opinions.
ANALISIS RISIKO SALAH SAJI ATAS TRANSAKSI PIHAK BERELASI DALAM TRANSFER PRICING DOCUMENTATION PT XYZ Thania Dwi Rahma; Ardhi Islamudin
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/w77wfd32

Abstract

Related party transactions represent a high-risk area for material misstatement, particularly in the implementation of transfer pricing under abnormal market conditions. Transfer pricing practices that are inconsistent with the arm’s length principle may affect the fairness of financial statement presentation. This study aims to analyze the risk of misstatement arising from related party transactions from a transfer pricing perspective at PT XYZ. The study employs a qualitative case study approach through documentation analysis of transfer pricing documentation, financial statements, affiliated agreements, and relevant transfer pricing regulations. Data were analyzed descriptively through data reduction, data display, and conclusion drawing. The results indicate that affiliated sales transactions, related party loans, and management service transactions pose significant misstatement risks, particularly regarding fair pricing, expense recognition, and transaction comparability. Extraordinary market conditions in the palm oil industry also affected profitability and increased the complexity of transfer pricing evaluation. This study concludes that adequate transfer pricing documentation and consistent application of methods are essential in minimizing material misstatement risks in financial statements
Implikasi Intuitive Based Learning dalam Pemulihan Sustainability Mindset Masyarakat Ardhi Islamudin; Samas Adimisa Mishbah Habibie; Ellyzabeth Putri Vizandra; Diki Akhwan Mulya; Sahat
PRAWARA Jurnal ABDIMAS Vol 5 No 2 (2026): PRAWARA JURNAL ABDIMAS
Publisher : CV. Manha Digital

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Abstract

Perubahan sosial, ekonomi, dan lingkungan yang terjadi secara cepat telah memengaruhi cara masyarakat memandang keberlanjutan (sustainability), tidak hanya sebagai konsep, tetapi juga sebagai pola pikir dan sikap dalam kehidupan sehari-hari. Kondisi ini menuntut adanya pendekatan pembelajaran yang tidak semata-mata bersifat kognitif, melainkan mampu menyentuh kesadaran intuitif dan reflektif individu. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengkaji implikasi penerapan Intuitive Based Learning sebagai upaya pemulihan (recovery) sustainability mindset masyarakat. Metode yang digunakan meliputi pendekatan partisipatif melalui sesi refleksi intuitif, diskusi kontekstual, serta praktik pembelajaran berbasis pengalaman yang relevan dengan realitas lingkungan dan sosial mitra. Hasil kegiatan menunjukkan adanya peningkatan kesadaran, pemahaman, dan komitmen masyarakat terhadap nilai-nilai keberlanjutan, yang tercermin dalam perubahan cara berpikir dan pengambilan keputusan yang lebih berorientasi jangka panjang. Temuan ini mengindikasikan bahwa Intuitive Based Learning memiliki implikasi positif sebagai pendekatan alternatif dalam membangun kembali sustainability mindset secara holistik dan berkelanjutan. Program ini diharapkan dapat menjadi model pengabdian masyarakat yang adaptif dalam mendukung penguatan nilai keberlanjutan di tingkat komunitas.
Implicative Intuitive Learning Media for Students Based on Broojek Business Concept Samas Adimisa Mishbah Habibie; Ardhi Islamudin; Ellyzabeth Putri Vizandra; Ni Putu Rekha Puspita
Jurnal Pengabdian Pancasila (JPP) Vol. 4 No. 1 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpp.v4i1.16596

Abstract

The intuitive learning media development program based on the business concept “Broojek” aims to increase students' practical understanding in facing the challenges of the digital economy through direct experience in community service. An intuitive approach, students not only gain theory but also field experience that hones critical thinking skills, business intuition, and analytical abilities. The results of this program show that an intuitive and practical approach can improve students' readiness to face real economic challenges and has the potential to become a sustainable learning model in higher education in economics and business.
Co-Authors Diki Akhwan Mulya Ellyzabeth Putri Vizandra Ellyzabeth Putri Vizandra Mohammad Fairuz Rizal Ni Putu Rekha Puspita Sahat Samas Adimisa Mishbah Habibie Thania Dwi Rahma