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THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors

Nusantara Wisdom for CSR Concept Rayyani, Wa Ode; Dyastiarini, Astri; Arif, Muhammad Faisal; Syarifuddin, Safria; Hanafi, Kartini; Damayanti, Ratna Ayu
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2572

This writing aims to propose a concept of Corporate Social Responsibility (CSR) based on the wisdom of the Bugis-Makassar community, particularly drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge nusantara. We use a three-step method consisting of content analysis through document review. The reviewed documents include news from trusted online media sources and CSR reports from various companies, which are analyzed to understand the flow of CSR funds. The third step involves extracting the values of Bugis-Makassar Sipakalebbi, Sipakatau, and Sipakainge nusantara wisdom as a framework for a just CSR concept. We found that a CSR concept based on these three Bugis-Makassar values can serve as a compass and character builder for corporate CSR initiatives in Indonesia. These three values are expected to uphold justice for society and the environment. Corporate Social Responsibility (CSR) has become an integral part of modern business practices, aimed at promoting positive impacts on society and the environment. In the context of Indonesia, this research proposes a CSR concept rooted in the wisdom of the Bugis-Makassar community, specifically drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge.

Corporate Social Responsibility Dan Kinerja Keuangan Perusahaan; Sebuah Kajian Literatur Muhammad Faisal Arif; Wa Ode Rayyani
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178.

The purpose of this study is to examine research that examines the effect of CSR on financial performance both directly and by using mediating variables. Methodology, this research is in the form of a literature review of 16 articles published in journals affiliated with Emerald Publishing Limited and Scopus indexed. Findings, this study found mixed results regarding the influence of CSR on financial performance and with the use of mediating variables. In addition, several measurements of CSR variables such as ESG, GRI, and KLD Data and financial performance are measurements dominated by short-term (ROA and ROE) and long-term (Tobin'Q) performance and some measurements are mediating variables. Implications, and theoretical implications with research on companies in various countries including countries in one region. The diversity in the use of variable measurements in research provides broad insights. Practical implications, provide information on how CSR affects financial performance. Limitations, this study only examines articles published in journals affiliated with Emerald Publishing Limited and does not examine the existence of control variables in the study

Nusantara Wisdom for CSR Concept Rayyani, Wa Ode; Dyastiarini, Astri; Arif, Muhammad Faisal; Syarifuddin, Safria; Hanafi, Kartini; Damayanti, Ratna Ayu
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2572

This writing aims to propose a concept of Corporate Social Responsibility (CSR) based on the wisdom of the Bugis-Makassar community, particularly drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge nusantara. We use a three-step method consisting of content analysis through document review. The reviewed documents include news from trusted online media sources and CSR reports from various companies, which are analyzed to understand the flow of CSR funds. The third step involves extracting the values of Bugis-Makassar Sipakalebbi, Sipakatau, and Sipakainge nusantara wisdom as a framework for a just CSR concept. We found that a CSR concept based on these three Bugis-Makassar values can serve as a compass and character builder for corporate CSR initiatives in Indonesia. These three values are expected to uphold justice for society and the environment. Corporate Social Responsibility (CSR) has become an integral part of modern business practices, aimed at promoting positive impacts on society and the environment. In the context of Indonesia, this research proposes a CSR concept rooted in the wisdom of the Bugis-Makassar community, specifically drawing inspiration from the values of Sipakalebbi, Sipakatau, and Sipakainge.

THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors

Perbandingan Pengaruh dan Perlakuan Akuntansi antara Biaya Bunga dengan Pajak Penghasilan sebagai Bukti Kebenaran Hukum Halal atau Haramnya dalam Perspektif Islam Rusdin, Muhammad; Farida Aprianti; Irwan Fitri Aco; Asri Asri; Muhammad Faisal Arif
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6731

This study aims to determine the comparative effect between interest costs and income tax on sales to achieve the expected profit. Also to determine the comparative accounting treatment between interest costs and income tax in the income statement. The influence and accounting treatment are then used as evidence of the truth of the law of halal or haram in the Islamic perspective. This study is a library research using the analysis method: comparison, qualitative descriptive and quantitative descriptive. The results of the study indicate that interest costs and income tax have an equally large burden because they result in the need for higher sales to achieve the expected profit based on the cost-volume-profit analysis. Based the income statement, interest costs are calculated when there is a profit or loss, so they are more burdensome than income tax which is calculated when there is a profit and not calculated when there is a loss. This influence and accounting treatment prove the truth of the law of halal or haram in the Islamic perspective which has been established approximately thousands of years ago, namely that interest costs are haram so that they are heavier than income tax, the law of which: some argue that it is halal and others argue that it is doubtful, even some argue that it is haram. Based on this, interest costs must be avoided, either as the payer, recipient, witness, clerk or other involvement. Meanwhile, income tax should be complied with sincerely as charity for the payer and the recipient should seek alternative replacements with other sources of income.

Mendeteksi Kucurangan Laporan Keuangan Dengan Menggunakan Fraud Diamond Muhammad Faisal Arif
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.16

This study examines the topic of detecting financial statement fraud by using fraud diamonds. This study aims to examine the effect of Financial Targets, Financial Stability, External Pressure, Nature of Industry, Effective Monitoring, Change in Auditors, Rationalization and Change of Directors on financial statement fraud. In the research method, this study uses secondary data in the form of financial statements, hypothesis testing using SPSS Software Version 21. The results of this study indicate that Financial Targets and Rationalization affect the financial statement fraud while other variables such as Financial Stability, External Pressure, Natura of Industry, Effective Monitoring, Change in Auditors, and Changes of Directors do not affect financial statement fraud. The implication of this research is to test the instruments used in the diamond fraud theory in detecting financial statement fraud.

Corporate Social Responsibility Dan Kinerja Keuangan Perusahaan; Sebuah Kajian Literatur Muhammad Faisal Arif; Wa Ode Rayyani
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178.

The purpose of this study is to examine research that examines the effect of CSR on financial performance both directly and by using mediating variables. Methodology, this research is in the form of a literature review of 16 articles published in journals affiliated with Emerald Publishing Limited and Scopus indexed. Findings, this study found mixed results regarding the influence of CSR on financial performance and with the use of mediating variables. In addition, several measurements of CSR variables such as ESG, GRI, and KLD Data and financial performance are measurements dominated by short-term (ROA and ROE) and long-term (Tobin'Q) performance and some measurements are mediating variables. Implications, and theoretical implications with research on companies in various countries including countries in one region. The diversity in the use of variable measurements in research provides broad insights. Practical implications, provide information on how CSR affects financial performance. Limitations, this study only examines articles published in journals affiliated with Emerald Publishing Limited and does not examine the existence of control variables in the study

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