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All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi The Accounting Journal of Binaniaga GEMA EKONOMI Asia Pacific Fraud Journal MONSU'ANI TANO Jurnal Pengabdian Masyarakat JURNAL PUNDI Majalah Sainstekes AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa JRAM (Jurnal Riset Akuntansi Multiparadigma) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal ABDIMAS Budi Darma Educate: Journal of Community Service in Education Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing Journal of Accounting, Management and Economics Research Realible Accounting Journal Jurnal Medika: Medika JAS (Jurnal Akuntansi Syariah) Media Riset Bisnis Manajemen Akuntansi
Auliffi Ermian Challen
Universitas YARSI
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology 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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Muhammad Imron Ritonga; Auliffi Ermian Challen; Pardomuan Ritonga
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 5 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i5.3798

Abstract

Penelitian ini memiliki tujuan untuk menguji pengaruh dewan komisaris yang diukur dengan ukuran dewan komisaris dan komisaris independen serta komite audit yang diukur dengan ukuran komite audit, rapat komite audit, dan keahlian komite audit terhadap kualitas laporan keuangan secara parsial. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, menggunakan data sekunder yaitu perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2021. sampel yang digunakan sebanyak 22 perusahaan. Metode yang digunakan adalah metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi liniear berganda dengan tingkat signifikan 5%. Hasil penelitian ini menunjukan bahwa ukuran dewan komisaris tidak berpengaruh terhadap kualitas laporan keuangan, komisaris independen tidak berpengaruh terhadap kualitas laporan keuangan, ukuran komite audit berpengaruh positif terhadap kualitas laporan keuangan, rapat komite audit tidak berpengaruh terhadap kualitas laporan keuangan, dan keahlian komite audit tidak berpengaruh terhadap kualitas laporan keuangan.
PENINGKATAN SKILL PERPAJAKAN UMKM YAYASAN KAWIS Auliffi Ermian Challen; Imelda Sari; Muhammad Faisal; Elmanizar Elmanizar; Subhan Harie
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.941

Abstract

The level of compliance in making tax payments is still low in Indonesia. However, the tax potential that can be generated by MSMEs needs to be a concern. Because the tax contribution of MSMEs is still low. Many MSME actors do not yet have an understanding and knowledge of tax obligations. This community service activity aims to socialize and provide tax training regarding MSME tax obligations and the practice of filling out MSME individual tax returns. Based on the objectives that have been set, training is carried out in February and March online. The training participants were MSMEs under the guidance of the Kawis Foundation. The results of the training have been able to provide knowledge about tax obligations and how to fill out and report tax returns. In addition, this training also encourages participants to obey and comply with applicable tax provisions in Indonesia
Prediksi Kebangkrutan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Melati Eka Putri; Auliffi Ermian Challen
JAS (Jurnal Akuntansi Syariah) Vol 5 No 2 (2021): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i2.425

Abstract

This study aims to examine the potential for bankruptcy of companies with three analytical models, namely Altman Z-Score, Springate S-Score, and Zmijewski X-Score, and assess the level of accuracy of the three models. Each model uses ratio analysis with the elements of assets, debt, capital, and company profits. This study uses a sample of coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 24 sample companies. This study uses secondary data, namely the company's financial statements obtained from IDX's official website. This study calculates financial ratios, compares the scores of the three bankruptcy prediction models, and tests the model's accuracy. The results of this study show that of the three models, the Springate S-Score model is the most accurate in predicting bankruptcy, with an accuracy rate of 83.33%, as evidenced by two companies that were delisted from the IDX. This study can be used as a reference and as material for consideration in making investment decisions for companies and investors.
Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.
Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i8.3038

Abstract

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.
ANALISIS PROSEDUR VOUCHING PADA PENGUJIAN AUDIT ATAS AKUN ASET TETAP (STUDI KASUS DI YAYASAN PENDIDIKAN) Ahfia Azzahra Agustien; Maulida Salmi Utie; Auliffi Ermian Challen
Media Riset Bisnis Manajemen Akuntansi Vol 1, No 3 (2025): Media Riset Bisnis Manajemen Akuntansi
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbima.v1i3.510

Abstract

This case study aims to analyze the audit vouching procedure in testing the assertions of accuracy, cut-off, and completeness of fixed asset accounts at Yayasan ABC (education field). The vouching procedure is carried out to ensure that fixed asset accounts are recorded in accordance with accounting principles by fulfilling the assertions of accuracy, cut-off, and completeness based on all supporting documents. The method used is a descriptive-comparative approach with primary and secondary data obtained. Vouching techniques were applied to all fixed asset addition transactions from 2023 to 2024. The audit results showed that three out of forty six transactions lacked documentation due to human error. The external auditor assessed that the internal control of the Yayasan ABC was sufficiently adequate and found no indication of fraud. Therefore, the externl auditor issued an Unqualified Opinion and provided a management letter to encourage improvements in documentation and internal control. This case study demonstrates that the vouching procedures conducted by external auditor were effective in assessing the reliability of financial information and are important in ensuring compliance with accounting standards.Keywords: vouching, fixed assets, assertions, non government organization
Pelatihan Penerapan SIAPIK untuk Meningkatkan Akses Modal UMKM melalui Laporan Keuangan Standar Auliffi Ermian Challen; Lenda Komala; Noviendri Djalil; Dina Rizky Syalsabilla Hidayat; Saidah Saidah
Educate: Journal of Community Service in Education Vol 5 No 2 (2025): Educate: Journal of Community Service in Education
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK UMKM yang ingin berkembang mempunyai peluang untuk memperoleh akses modal melalui perbankan. Namun UMKM masih belum memanfaatkan peluang tersebut karena pengelolaan keuangannya belum baik. Jarang UMKM  mempunyai pembukuan yang baik dikarenakan tidak mempunyai pengetahuan akuntansi dan laporan keuangan sesuai standar. Aplikasi SIAPIK merupakan aplikasi akuntansi sederhana yang didesain oleh Bank Indonesia bagi pelaku UMKM agar dapat membuat laporan keuangan sederhana. Tujuan pengabdian ini adalah agar peserta memperoleh pengetahuan mengenai strategi akses modal melalui perbankan, bertambah wawasannya mengenai Laporan Keuangan sesuai SAK EMKM, dan memperoleh keterampilan membuat laporan keuangan menggunakan SIAPIK. Kegiatan pelatihan ini diselenggarakan di Aula Kanwil DJPb Provinsi DKI Jakarta selaku pembina UMKM. Pelatihan perpajakan ini diikuti oleh 13 pelaku UMKM. Kegiatan pengabdian kepada masyarakat ini berjalan lancar dan telah mencapai tujuannya. Hasil pengabdian menunjukkan dengan adanya pelatihan dan pendampingan aplikasi SIAPIK kepada pelaku UMKM dapat meningkatkan pemahaman pelaku UMKM untuk membuat laporan keuangan  yang berguna untuk akses modal ke perbankan. Kata kunci: Akses modal, laporan keuangan, SIAPIK, UMKM.   ABSTRACT UMKM (Micro, Small and Medium Enterprises) who want to grow have the opportunity to gain access to capital through banking. However, UMKMs have not yet taken advantage of this opportunity because their financial management is not yet adequate. Rarely do UMKMs have good bookkeeping because they lack knowledge of accounting and financial reporting in accordance with standards. The SIAPIK (Financial Information Recording Application System) application is a simple accounting application designed by Bank Indonesia for UMKM players to be able to create simple financial reports. The objectives of this community service program are for participants to gain knowledge about strategies for accessing capital through banks, increase their understanding of financial statements in accordance with SAK UMKM (Financial Accounting Standards for Small and Medium Enterprises), and acquire the skills to prepare financial statements using SIAPIK. Through lectures and hands-on practice, participants were given an understanding of strategies for accessing capital through banks and financial statements in accordance with accounting standards, as well as hands-on practice using the SIAPIK application to prepare simple financial statements in accordance with SAK UMKM. The training was attended by 13 UMKMactors. The results of the community service show that the training and guidance on the SIAPIK application for UMKM actors can improve their understanding of preparing financial statements that are useful for accessing capital from banks. Keywords: Capital access, financial statements, SIAPIK, UMKM
Peningkatan Kompetensi Siswa SMK dalam Perhitungan dan PengisianSPT PPN Melalui Pembelajaran Kontekstual Muhammad Ghazali; Auliffi Ermian Challen; Zainal Zawir Simon; Effendi Zain; Leli Amelia Safitri; Shindi Aulia
Jurnal Medika: Medika Vol. 4 No. 4 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/v5mec837

Abstract

Perubahan tarif Pajak Pertambahan Nilai (PPN) yang diberlakukan mulai 1 Januari 2025 sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP). Namun belum banyak siswa-siswa SMK yang mengetahui perubahan UU HPP mengenai PPN, cara perhitungan PPN, dan cara pengisian SPT Masa PPN. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan baru mengenai PPN, untuk meningkatkan kompetensi siswa dalam menghitung PPN, dan memperoleh keterampilan dalam pengisian SPT Masa PPN. Metode yang digunakan dalam pelatihan ini menggunakan pendekatan pembelajaran kontekstual melalui empat tahap yakni ceramah interaktif, simulasi studi kasus, latihan praktik, serta evaluasi dan umpan balik. Kegiatan pelatihan ini diselenggarakan di SMK Negeri 3 Jakarta yang diikuti oleh 36 orang siswa. Kegiatan pengabdian kepada masyarakat ini berjalan lancar dan telah mencapai tujuannya. Melalui metode kontekstual, siswa berhasil memahami konsep dasar Pajak Pertambahan Nilai, Perhitungan PPN terutang, dan Pengisian SPT Masa PPN. Sehingga pelatihan ini mampu meningkatkan kompetensi dan kepercayaan diri siswa dalam menerapkan pengetahuan perpajakannya
PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN KUALITAS AUDITOR TERHADAP COST OF DEBT Rizka Puji Hastuti; Auliffi Ermian Challen
Realiable Accounting Journal Vol 2 No 2 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Co-Authors Adinda Risma Juniarti Ahfia Azzahra Agustien Ana Rizkiatus Sa’adah Anindyta Noermansyah Budiantoro, Harry Dina Rizky Syalsabilla Hidayat Effendi Zain Elmanizar Elmanizar Elmanizar Elmanizar Erina Amarvia Yunazar Herika Hayurani Imelda Sari Imron Ritonga, Muhammad Intan Puspa Dewi Leli Amelia Safitri Lenda Komala Maulida Salmi Utie Melati Eka Putri Muhammad ; Faisal Muhammad Faisal Muhammad Faisal Muhammad Ghazali Muhammad Imron Ritonga Nazila Alfiyasahra Noviendri Djalil Oktaviani Oktaviani Pardomuan Ritonga Putri Eva Sari Rahmah Mulyani Ridho Wardana Ritonga, Pardomuan Rizka Puji Hastuti Rizka Puji Hastuti Saidah Saidah Salsabila Zalfa Azhar Sheila Ariska Shelma Sabrina Shindi Aulia Siti Marhamah Subhan Harie Syifa Nia Muslimah Zainal Zawir Simon