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All Journal Jurnal Kajian Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL BISNIS & AKUNTANSI UNSURYA KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan Jurnal ABM Mengabdi Rudence: Rural Development for Economic Resilience Media Riset Akuntansi Auditing & Informasi
Fadillah, Haqi
Universitas Pakuan
Humanities Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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MENELISIK PERSEPSI PELAKU USAHA WARUNG TENDA MENGENAI PRINSIP GOING CONCERN Widyowati, Mutiara Puspa; Nasution, Yan Noviar; Fadillah, Haqi; Timuriana, Tiara; Alipudin, Asep
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8986

Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengidentifikasi persepsi atau sudut pandang dari pelaku usaha mikro dalam bentuk warung tenda pinggir jalan mengenai prinsip going concern. Responden penelitian ini adalah pelaku usaha warung tenda yang sudah berdiri lebih dari lima tahun yang dianggap bisnis sudah stabil. Responden penelitian terdiri dari dua orang pelaku usaha warung tenda yang menjual bubur ayam madura dan penjual sate (sate daging, sate lidah). Data penelitian adalah data primer berupa pendapat atau persepsi dari masing-masing pelaku usaha secara subjektif. Metode pengumpulan data menggunakan teknik wawancara mendalam. Metode penelitian menggunakan pendekatan fenomenologi dimana proses pengumpulan dan analisis data dilakukan secara paralel. Penelitian dimulai dengan menemukan noema, melakukan epoche, dan menyimpulkan noesis. Hasil penelitian menunjukkan bahwa para pelaku usaha telah menerapkan prinsip going concern walaupun merka tidak memahami secara teoritis. Prinsip going concern diimplementasikan melalui penerapan kesatuan usaha. Selain itu, ditemukan aspek lain dalam menjalankan bisnis, yaitu aspek religiusitas dan budaya. Hal ini sebagai bukti bahwa sektor mikro memiliki karakteristik yang unik tergantung pada nilai-nilai yang dianut oleh pemilik usaha.ABSTRACTThe purpose of this research is to identify the perceptions or point of view of micro-entrepreneurs in the form of roadside tent stalls regarding the principle of going concern. Respondents in this study were tent shop businesses that had been established for more than five years and were considered stable businesses. The research respondents consisted of two tent stall entrepreneurs selling Madura chicken porridge and satay sellers (meat satay, tongue satay). The research data is primary data in the form of opinions or subjective perceptions of each business actor. Methods of data collection using in-depth interview techniques. The research method uses a phenomenological approach where the process of collecting and analyzing data is carried out in parallel. Research begins with finding noema, doing epoche, and concluding noesis. The results of the study show that business actors have applied the going concern principle even though they do not understand it theoretically. The principle of going concern is implemented through the implementation of business units. In addition, other aspects of running a business were found, namely religious and cultural aspects. This is evidence that the micro sector has unique characteristics depending on the values espoused by business owners.
TATA KELOLA PERUSAHAAN DALAM FALSAFAH SUNDA SILIH ASAH, ASIH, ASUH Fadillah, Haqi; Khomsiyah, Khomsiyah
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1173

Abstract

Tujuan artikel ilmiah ini yakni mengkaji secara mendalam bagaimana tata kelola perusahaan dapat menerapkan aspek falsafah Sunda Silih asah, asih, asuh. Metode yang digunakann ialah metode penelitian kualitatif berupa deskriptif analisis. Adapun pendekatan penelitian ini didasarkan bidang ilmu filsafat dengan objek formal dalam bentuk filsafat nilai. Adapun objek material penelitian ini adalah falsafah Sunda Silih asah, asih, asuh. Penerapan kearifan lokal falsafah Sunda tersebut sejalan dengan usaha yang dilakukan sebuah entitas untuk menjalankan tata kelola perusahaan yang baik. Artikel ini menyampaikan kontribusi terhadap pemangku kepentingan tentang perspektif baru penerapan tata kelola perusahaan berdasarkan kearifan lokal falsafah Sunda.Keywords: tata kelola perusahaan, silih asah, silih asih, silih asuh.
Quality of Accounting Information Systems as An Agency Theory Problem on State-Owned Enterprises in Indonesia Nasution, Yan Noviar; Fadillah, Haqi
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5798

Abstract

AbstractThis research aims to prove the effect of information technology implementation and top management support on the quality of accounting information systems as one solution to the problem of agency theory, which is measured through the level of information technology implementation activities and top management support to suppress information asymmetry. Data were analyzed using the Structural Equation Model (SEM) method from a questionnaire given to 106 States Own Enterprises. There are 3 respondents in each enterprise so the total respondents are 318 people. 280 questionnaires were returned and could be processed (response rate of 88%). The results showed that the application of information technology and top management support had a positive effect on the quality of accounting information systems. The better the support of top management, the better the quality of accounting information systems. Furthermore, partially and simultaneously the implementation of information technology and top management support play an important role in improving the quality of accounting information systems, as well as in helping to solve agency problems.Keywords: Agency theory; Implementation of information technology; Quality of accounting information systems; Top management support Abstrak Penelitian ini bertujuan untuk membuktikan pengaruh penerapan teknologi informasi dan dukungan manajemen puncak terhadap kualitas sistem informasi akuntansi sebagai salah satu solusi permasalahan teori keagenan, yang diukur melalui tingkat aktivitas implementasi teknologi informasi dan dukungan manajemen puncak untuk menekan asimetri informasi. Data dianalisis menggunakan metode Structural Equation Model (SEM) dari kuesioner yang diberikan kepada 106 BUMN. Pada masing-masing BUMN terdapat 3 orang responden sehingga total responden berjumlah 318 orang. Dari jumlah tersebut, kuesioner kembali dan dapat diolah sebanyak 280 kuesioner (response rate sebesar 88%). Hasil penelitian menunjukkan bahwa penerapan teknologi informasi dan dukungan manajemen puncak berpengaruh positif terhadap kualitas sistem informasi akuntansi. Semakin baik dukungan manajemen puncak, semakin baik kualitas sistem informasi akuntansi. Selanjutnya, secara parsial dan simultan penerapan teknologi informasi dan dukungan manajemen puncak berperan penting dalam peningkatan kualitas sistem informasi akuntansi, serta dalam membantu menyelesaikan masalah keagenan.Kata Kunci: Dukungan manajemen puncak; Kualitas sistem informasi akuntansi; Penerapan teknologi informasi; Teori agensi
HOW 'BLUE' DO MARINE AND FISHERIES COMPANIES SUPPORTING SDG 14? Fadillah, Haqi; Yudi
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19717

Abstract

The aim of this study is to identify whether the aquaculture and wild fisheries sector entities in Indonesia have fully disclosed the blue economy report. The utilisation of descriptive analysis and content analysis is employed to quantify the extent of blue economy disclosure in annual reports. The technique used is the scoring technique from the indicators of Law No. 32 of 2014 regarding Maritime which was last amended into Law Number 11 of 2020 regarding Job Creation in the Maritime and Fisheries Sector and GRI 13: Agriculture, Aquaculture and Wild Fisheries. The study result shows that the average disclosure is only in narrative and numerical form. Entities have not presented it using tables, graphs, or trends. The disclosure score, which is still very minimal, indicates that these companies have not based their sustainability report preparation on Law Number 11 of 2020 and GRI 13.
DOES FINANCIAL STATEMENT FRAUD MODERATE THE INFLUENCE OF CREDIT RISK AND CAPITAL ADEQUACY ON FINANCIAL DISTRESS Fadillah, Haqi; Aryati, Titik
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v11i2.13545

Abstract

ABSTRACTIn Indonesia's banking sector, altering or tampering with financial statements is a common practice aimed at portraying better company performance. Nevertheless, this behavior often signals underlying financial struggles or distress within the banks. This study evaluates whether Financial Statement Fraud moderates the linkage between Credit Risk, Capital Adequacy, and Financial Distress. The observation includes banking entities listed on the Indonesia Stock Exchange within the 2019 to 2023 period. Hypotheses were examined using Moderated Regression Analysis (MRA). Empirical evidence reveals that elevated Credit Risk significantly elevates the probability of Financial Distress in banks. Conversely, robust Capital Adequacy serves as a primary safeguard to maintain the fiscal stability of the firm. Financial Statement Fraud proves to exacerbate the detrimental impact of asset risks, obscuring financial distortion signals for investors. These revelations underscore the urgency of reporting integrity and strict compliance with government regulations to prevent insolvency. Maintaining high transparency in financial statements is essential for mitigating future Financial Distress risks.ABSTRAKDi sektor perbankan Indonesia, pengubahan atau pemalsuan laporan keuangan sudah menjadi praktik yang umum dilakukan dengan tujuan untuk menunjukkan kinerja perusahaan yang lebih baik. Namun, kenyataannya, tindakan ini sering kali menandakan adanya permasalahan keuangan atau financial distress yang dialami oleh bank. Penelitian ini menganalisis peran Financial Statement Fraud dalam memoderasi keterkaitan antara Credit Risk, Capital Adequacy, dan Financial Distress. Data observasi mencakup entitas perbankan di Bursa Efek Indonesia dengan rentang waktu pengamatan dari tahun 2019 hingga 2023. Pengujian hipotesis dilakukan menggunakan metode Moderated Regression Analysis (MRA). Bukti empiris mengungkap bahwa peningkatan Credit Risk secara signifikan mempercepat kondisi Financial Distress pada sektor perbankan. Sebaliknya, penguatan Capital Adequacy terbukti memberikan proteksi terhadap potensi kegagalan keuangan yang mungkin dialami perusahaan. Temuan menunjukkan bahwa Financial Statement Fraud memperparah dampak buruk risiko aset terhadap stabilitas ekonomi perbankan. Optimalisasi tata kelola tersebut krusial guna memitigasi potensi Financial Distress pada institusi perbankan di masa depan
The Effectiveness Of Internal Governance In Controlling Tax Risk Fadillah, Haqi; Khomsiyah, Khomsiyah; Murtanto, Murtanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.3271

Abstract

Main Purpose – This study examine the effectiveness of Internal Governance, which includes Board Risk Oversight, Corporate Governance, and Internal Control Quality, in controlling Tax Risk, with Internal Information Quality as a moderating variable. Method – The analysis employs panel data regression, moderated regression analysis (MRA), and Robustness Test using 230 observations from 46 Financial Sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Main Findings – The results show that Risk Oversight and Corporate Governance effectively control Tax Risk, while Internal Control Quality does not show significant effectiveness. Internal Information Quality also does not moderate the relationship among the main variables. Theory and Practiccal Implications – The findings strengthen Agency Theory and emphasize the importance of supervisory coordination to enhance tax compliance, while providing insights for regulators and financial institutions to reinforce internal governance. Novelty – This study develops a Board Risk Oversight model by adding three effectiveness dimensions, Board of Commissioners, Audit Committe, and Risk Monitoring Committe, which improve the model’s explanatory power for variations in Tax Risk.   Keywords: Board Risk Oversight; Corporate Governance; Internal Control Quality; Internal Information Quality; Tax Risk
Co-Authors Alipudin, Asep Amelia Rahmi Andri Kamanjaya Daffa Athallah Dinda Hawa Dwi Meyliani Riswanti Fredi Andria herdiyana, Herdiyana Joko Supriyanto Khomsiyah, Khomsiyah Murtanto Murtanto Mutiara Puspa Widyowati Nasution, Yan Noviar Rusmanah, Enok Tiara Timuriana Timuriana, Tiara Titik Aryati Widyowati, Mutiara Puspa Yan Noviar Nasution YOHANES INDRAYONO Yudi