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All Journal The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Ilmiah Akuntansi Peradaban Yumary: Jurnal Pengabdian kepada Masyarakat Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Auditing Research Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Advances in Taxation Research Celebes Journal of Community Services

Pramukti, Andika

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Author-ID : 1223497

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Social Sciences Other

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Pengaruh Kompetensi, Skeptisme Profesional Dan Pengalaman Auditor Terhadap Pengungkapan Fraud Saridewi, Fiqra; Lannai , Darwis; Bakri, Asriady; Pramukti, Andika; Subhan, Subhan
Center of Economic Students Journal Vol. 5 No. 1 (2022): January-Maret (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh kompetemsi, skeptisme profesional dan pengalaman auditor terhadap pengungkapan fraud pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan. Penelitian ini dilakukan menggunakan metode analisis data statistik deskriptif dan teknik pengumpulan data yang dilakukan adalah metode kuesioner. Metode pengujian hipotesis yang digunakan yaitu metode analisis regresi linear berganda. Data dalam penelitian ini diperoleh dari auditor yang bekerja pada Kantor BPKP Perwakilan Sulawesi Selatan. Hasil penelitian menunjukkan bahwa kemampuan, pengalaman serta sikap skeptisme profesional auditor berpengaruh positif dan signifikan terhadap pengungkapan fraud. Hal ini menunjukkan bahwa mengungkap suatu tindak fraud dapat tercapai dengan baik, apabila auditor dibekali dengan kompetensi, skeptisme profesional serta pengalaman dalam melakukan dan menyelesaikan tugas auditnya.

Pengaruh Akuntabilitas, Kompetensi, Dan Independensi Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Makassar Dahlia Assegaff, Syarifah; Pramukti, Andika; Maknun, Mappaujung; Sidik Tjan, Juliyanty; Pelu, M Faisal A R
Center of Economic Students Journal Vol. 4 No. 1 (2021): January-Maret (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh gaya akuntabilitas, kompetensi, dan independensi terhadap kualitas audit pada kantor akuntan Publik di kota Makassar.Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan regresi berganda, dengan jumlah sampel sebanyak 34 responden. Hasil penelitian menunjukkan bahwa secara simultan dan parsial akuntabilitas, kompetensi, dan independensi berpengaruh positif dan signifikan terhadap kualitas audit pada kantor akuntan publik di Kota Makassar.

Pengaruh Transfer Pricing dan Kepemilikan Asing Terhadap Tax Avodance Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Muhajirin, Muhammad Yazzid; Junaid, Asriani; Arif, Muh.; Pramukti, Andika
Center of Economic Students Journal Vol. 4 No. 2 (2021): April-June (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan kepemilikan asing terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor konsumsi yang terdaftar pada Bursa Efek Indonesia (BEI) 2019-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 10 perusahaan dengan jumlah pengamatan 3 tahun, jadi sampel adalah 30. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan SPSS (Statistical Product and Service Solution). Berdasarkan analisis yang telah di lakukan bahwa Transfer Pricing berpengaruh positif dan signifikan terhadap Tax Avoidance. Hal ini dapat disebabkan karena semakin tinggi Transfer Pricing maka semakin meningkat Tax Avoidance dan Kepemilikan Asing berpengaruh positif dan signifikan terhadap Tax Avoidance. Hal ini dapat disebabkan karena semakin tinggi Kepemilikan Asing maka semakin meningkat Tax Avoidance.

Pengaruh Penerapan Akuntansi Manajemen Lingkungan dan Strategi Organisasi Terhadap Kinerja Lingkungan dan Inovasi Sebagai Variabel Moderating (Studi Kasus Pada Rumah Sakit Umum Daerah Kabupaten Polewali Mandar) Haris, Tarizha Ramadhany; Junaid, Asriani; Pelu, M Faisal A R; Pramukti, Andika
Center of Economic Students Journal Vol. 4 No. 4 (2021): October-December (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk menganalisis Pengaruh Penerapan Akuntansi Manajemen Lingkungan Dan Strategi Organisasi Terjadap Kinerja Lingkungan Dan Inovasi Sebagai Variabel Moderating Pada Rumah Sakit Umum Daerah Kabupaten Polewali Mandar. Fokus Penelitian ini sebanyak 35 responden Jenis penelitian yang dilakukan yaitu kuantitatif dengan menggunakan data primer. Teknik pengumpulan data yang dilakukan dengan menggunakan kuesioner. Populasi dari penelitian ini adalah unit-unit yang ada di Rumah Sakit Umum Daerah Kabupaten Polewali Mandar yang menangani limbah dan kinerja lingkungan. Penelitian ini menggunakan metode penelitian lapangan. Untuk mengumpulkan data lapangan, penelitian ini metode survei dengan cara menyebar kuesioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan bantuan analisis regresi moderasi dengan bantuan software smart PLS 3.0.Hasil penelitian ini menunjukkan penerapan Akuntansi Manajemen Lingkungan dan Strategi Organisasi berpengaruh simultan terhadap Kinerja Lingkungan pada Rumah Sakit Umum Daerah Kabupaten Polewali Mandar dan inovasi memoderasi pengaruh penerapan Akuntansi Manajemen Lingkungan terhadap Kinerja Lingkungan pada Rumah Sakit Umum Daerah Kabupaten Polewali Mandar, akan tetapi inovasi tidak memoderasi Strategi Organisasi terhadap Kinerja Lingkungan Rumah Sakit Umum Daerah Kabupaten Polewali Mandar.

Pengaruh Kinerja Lingkungan, Biaya Lingkungan dan Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Kinasih, Sekar; Mas'ud, Masdar; Abduh, Muhammad; Pramukti, Andika; Muslim, Muslim
Center of Economic Students Journal Vol. 5 No. 3 (2022): July-September (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v5i3.542

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan corporate social responsibility terhadap kinerja keuangan perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Kinerja Lingkungan dalam penelitian ini menggunakan penilaian PROPER, CSR menggunakan indeks GRI 4.0 dan kinerja keuangan dengan menggunakan ROA. Penelitian ini menggunakan data sekunder berupa laporan tahunan dengan periode observasi 2018-2021 dan total sampel 9 perusahaan. Data diperoleh dari Bursa Efek Indonesia (BEI). Analisis data menggunakan analisis regresi linier berganda untuk mengetahui pengaruh kinerja lingkungan, biaya lingkungan dan pengungkapan CSR terhadap kinerja keuangan. Pengolahan data menggunakan program IBM SPSS 25.

Initiating Sustainable Development Goals (SDGs) for Village: A Joint International Community Service Program Ashoer, Muhammad; Alam, Syamsu; Pramukti, Andika; Lanceleur, Victor; Solene, Davoine
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i4.2990

Purpose: The purpose of this program is to provide a basic understanding of the advantages inherent in implementing Sustainable Development Goals (SDGs) in rural areas, particularly in Padanglampe Village, South Sulawesi, Indonesia. Methodology: We employ socialization to deliver a fundamental understanding of the SDGs within Padanglampe Village. This approach is divided into three steps. First, lectures on SDGs and their relevance to village development were delivered to the participants. The speakers are lecturers from the Faculty and Economics and Business, Universitas Muslim Indonesia, and exchange students, Victor Lanceleur and Davoine Solene, from Polytech Annecy-Chambéry-Université Savoie Mont Blanc, France. Second, interactive Q&A sessions are conducted to foster active engagement. Finally, participant knowledge, awareness, and attitudes towards SDGs were evaluated using a questionnaire-based approach. Results: The study involved 29 participants from diverse backgrounds, and, overall, the program progressed smoothly. Evaluation findings indicate that the majority of participants in Padanglampe village attained adequate literacy regarding SDGs following lectures. This suggests a positive impact of the program in enhancing knowledge, awareness, and attitude among villagers about the SDGs and their significance for sustainable development. Limitations: Although the program showed promising results, certain limitations need to be addressed. One notable limitation is the reliance on Google Forms for evaluation, which may not provide a comprehensive understanding of the participants’ perspectives. Therefore, we strongly suggest using participatory approaches, such as interviews, to obtain deeper insights into villagers’ understanding and perceptions of the SDGs. Contributions: Despite these limitations, this community service program initiative has made significant contributions to advancing villagers’ understanding and participation in SDGs. By providing socialization about SDGs at the grassroots level, the program has played a crucial role in promoting sustainable development within rural areas.

CIRI KEPRIBADIAN AKUNTAN PUBLIK BERLANDASKAN NILAI PAPPASENG TORIOLO Pelu, Muhammad Faisal Abdul Rahim; Rahim, Syamsuri; Pramukti, Andika; Muslim, Muslim
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.20

Abstrak – Ciri Kepribadian Akuntan Publik Berlandaskan Nilai Pappaseng To RioloTujuan Utama – Penelitian berupaya mengeksplorasi ciri kepribadian akuntan publik berlandaskan nilai pappaseng to riolo.Metode – Penelitian ini menggunakan studi kasus idiografis. Adapun informan penelitian ini adalah beberapa akuntan publik dari Sulawesi Selatan.Temuan Utama – Nilai pappaseng to riolo dapat menjadi landasan pembentukan ciri kepribadian yang sesuai dengan karakteristik profesi akuntan publik. Beberapa ciri kepribadian dalam nilai tersebut mendukung prinsip kerja akuntan publik. Selain itu, ciri kepribadian tersebut juga mendukung tanggung jawab pada kepentingan publik.Implikasi Teori dan Kebijakan – Ciri kepribadian akuntan publik yang berlandaskan nilai pappaseng to riolo berdampak pada penguatan etika profesi. Hasil rumusan ciri kepribadian dapat menjadi panduan dalam pengembangan karir dan pengaturan penugasan akuntan publik.Kebaruan Penelitian – Penelitian ini menawarkan konsep pengembangan ciri kepribadian akuntan publik berbasis nilai pappaseng to riolo dengan menggunakan inventori lima besar ciri kepribadian Abstract –Personality Characteristics of Public Accountants Based on "Pappaseng To Riolo" ValuesMain Purpose – The research seeks to explore the personality characteristics of public accountants based on "pappaseng to riolo" values.Method – This research uses an idiographic case study. The informants for this research are several public accountants from South Sulawesi.Main Findings – The "pappaseng to riolo" values can be the basis for forming personality traits under the characteristics of the public accounting profession. Several personality traits in these values support the working principles of public accountants. Apart from that, these personality traits also support responsibility for the public interest.Theory and Practical Implications - The personality traits of public accountants based on "pappaseng to riolo" values have an impact on strengthening professional ethics. The results of the personality characteristics formulation can guide career development and the arrangement of public accounting assignments.Novelty - This research offers the concept of developing the personality traits of public accountants based on "pappaseng to riolo" values using an inventory of the five big personality traits.

Optimizing Marketing Management Strategies Through IT Innovation: Big Data Integration for Better Consumer Understanding Putra, Aditya Halim Perdana Kusuma; Rivera, Kevin M.; Pramukti, Andika
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.398

The dynamic business environment, the fusion of Information Technology (IT) innovation with marketing management strategies has emerged as a crucial element for success amidst heightened competition. As markets evolve and consumer behaviors shift, enterprises are compelled to adapt swiftly, employing innovative tools and methodologies to gain insights and maintain relevance. Within this context, the integration of Big Data analytics emerges as a transformative catalyst, offering unprecedented opportunities to comprehend consumer preferences and optimize marketing endeavors. The convergence of IT and marketing management signifies a paradigm shift in how businesses conceive and execute their strategies. Historically, marketing decisions relied heavily on intuition, market research, and limited data samples. However, the digital revolution has ushered in an era characterized by the generation and collection of vast amounts of data at an unprecedented pace. This proliferation of data presents both challenges and opportunities for marketers. While the sheer volume and complexity of data can be overwhelming, harnessing this reservoir of data can unlock invaluable insights into consumer behavior, preferences, and trends. The integration of Big Data into marketing management strategies has revolutionized consumer understanding and value creation. By leveraging vast amounts of consumer data, businesses can extract valuable insights to gain a competitive advantage and enhance consumer engagement. However, this integration also presents challenges, including concerns regarding data privacy and security. At the forefront of this data-driven revolution lies Big Data analytics—a multidisciplinary field utilizing advanced computational techniques to analyze large and diverse datasets. Unlike traditional analytics approaches, Big Data analytics excels in processing massive volumes of structured and unstructured data with agility and efficiency. By harnessing distributed computing, machine learning algorithms, and cloud infrastructure, organizations can extract actionable intelligence from previously unwieldy datasets. The integration of Big Data analytics into marketing management holds immense promise for unlocking new avenues of consumer understanding. By aggregating and analyzing disparate data sources, marketers can gain comprehensive insights into consumer preferences, behaviors, and sentiments, enabling more targeted and effective marketing strategies. Moreover, Big Data analytics empowers marketers to anticipate and respond to emerging trends and market shifts with unprecedented agility, ensuring a competitive edge in fast-paced industries. However, realizing the full potential of Big Data integration in marketing management requires more than technological prowess—it demands a strategic shift in organizational mindset and culture. Embracing a data-driven approach necessitates breaking down silos between departments, fostering cross-functional collaboration, and promoting a culture of experimentation and innovation. Additionally, it requires a commitment to ethical data practices to safeguard consumer privacy and data security throughout the data lifecycle.

Audit and Sustainability: Integrating Environmental Aspects in Auditing Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 1 (2024): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i1.388

This study explores the integration of environmental aspects into auditing practices, aiming to enhance organizational sustainability and corporate governance. Through a systematic review of literature, the historical evolution of environmental auditing is traced from its roots in the late 20th-century sustainability movement to its prominence in the early 2000s within the accounting profession. Theoretical frameworks such as institutional theory and legitimacy theory are employed to understand the drivers behind organizations' adoption of environmental auditing practices. Challenges hindering the effective integration of environmental aspects into auditing practices, including the lack of standardized methodologies and regulatory complexity, are identified. Despite these challenges, environmental auditing presents opportunities for organizations to improve their environmental performance, mitigate risks, and identify opportunities for improvement and innovation. Future research directions include exploring innovative methodologies for assessing environmental performance, addressing regulatory challenges, investigating auditors' roles in promoting sustainability, and conducting longitudinal studies to assess the long-term impact of environmental auditing on organizational performance. The study underscores the importance of advancing sustainable auditing practices to achieve organizational sustainability goals.

Internal Audit versus External Audit: A Qualitative Perspective Pramukti, Andika
Golden Ratio of Auditing Research Vol. 4 No. 2 (2024): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v4i2.392

This qualitative study examines the roles, methodologies, effectiveness, and challenges of internal audit versus external audit within organizational contexts. The research aims to provide insights into the distinct yet complementary functions of internal and external audit, shedding light on their contributions to organizational governance, risk management, and financial reporting integrity. The study employs a comprehensive literature review approach, synthesizing existing research to explore definitions, conceptual frameworks, methodologies, practices, and assessments of effectiveness in both audit functions. Key findings reveal that internal audit serves as a proactive advisor to management, focusing on enhancing operational efficiency, strengthening internal controls, and driving continuous improvement and innovation. Conversely, external audit acts as a safeguard for external stakeholders, providing assurance on the reliability and integrity of financial statements. Methodologies and practices vary between internal and external audit, with internal audit employing risk-based auditing, compliance auditing, and performance auditing approaches, while external audit adheres to auditing standards and regulations. Despite their distinct roles, both audit functions face challenges related to audit quality, independence, and relevance. The study underscores the importance of understanding and leveraging the multifaceted contributions of internal and external audit to navigate the complexities of the modern business environment effectively.

Co-Authors Aditya Halim Perdana Kusuma Putra Putra AR Pelu, Muhammad Faisal Ashoer, Muhammad Bakri, Asriady Basri Modding Dahlia Assegaff, Syarifah Fachry Abda El Rahman Hamzah Ahmad, Hamzah Haris, Tarizha Ramadhany Hayong, Nuryanti Juliyanty Sidik Tjan, Juliyanty Junaid, Asriani Kinasih, Sekar Laekkeng, Mursalim Lanceleur, Victor Lannai , Darwis Mappaujung Maknun Mas'ud, Masdar Muh. Arif Muh. Nur Akbar Muhajirin, Muhammad Yazzid Muhammad Abduh Muhammad Nur Mursalim Mursalim Muslim Muslim Pelu, M Faisal A R Pelu, Muhammad Faisal Abdul Rahim Pelu, Muhammad Faisal AR Rahim, Syamsuri Rivera, Kevin M. Rosmawati Saffanah, Nurina Sandi, Roy Saridewi, Fiqra Sembiring, Rinawati Solene, Davoine Subhan Subhan Su’un, Muhammad Syaifullah, Nur Muhammad SYAMSU ALAM Wahyudi Yamin, Adam wahyuni wahyuni Waru, Tenri Zahirah, Zahirah

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