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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Accounting Auditing and Business Jurnal Riset Bisnis dan Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ekuilnomi Jurnal Mandala Pengabdian Masyarakat Jurnal AbdiMas Nusa Mandiri Jurnal Sosial dan Teknologi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Inovasi Masyarakat Jurnal AKAL: Abdimas dan Kearifan Lokal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia KREATIF: Jurnal Pengabdian Masyarakat Nusantara Khazanah Sosial Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Ikram, Syafrizal
Universitas Widyatama
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The Effect of Foreign Investment And Domestic Investment on The Gross Regional Domestic Product in Indonesia (Survey of 34 Provinces for 2019-2022) Ali, Muhammad; Agustina, Ingrid Larasati; Apriliana, Tria; Ikram, Syafrizal; Suryana, Suryana; Hadi, Dudi Abdul
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4355

Abstract

The purpose of this study was to determine the effect of foreign investment and domestic investment on gross regional domestic product in Indonesia. The research subjects are 34 provinces in Indonesia for the period 2019 – 2022. This research was conducted in Indonesia. This type of research is quantitative research. The data used in this study are secondary data obtained from the Indonesian Central Bureau of Statistics. The research method used in this study is the explanatory method. Data analysis techniques in this study are descriptive analysis and panel data regression analysis. The results of this study simultaneously indicate that there is an influence of foreign investment and domestic investment on gross regional domestic product. Partially, there is no effect of foreign investment on gross regional domestic product, while domestic investment has an effect on gross regional domestic product.
MANAJEMEN ADMINISTRASI DAN PENGETAHUAN PRODUK SYARIAH PADA KOPERASI SYARIAH DI KOTA BANDUNG: Manajemen Administrasi dan Pengetahuan Produk Syariah Ikram, Syafrizal; Suryana, Suryana; Apriliana, Tria; Agustina, Ingrid Larasati; Ali, Muhammad; Hadi, Dudi Abdul
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1288

Abstract

Kegiatan pengabdian kepada masyarakat tim Dosen Prodi S1 ​​Akuntansi di PUSKOPMA (Pusat Koperasi Syariah Berbasis Masjid) ini merupakan pendampingan berkelanjutan tahap tiga dari program sebelumnya, mengambil tema Pengelolaan Administrasi dan Pengetahuan Produk Syariah (Akad Wadiah). Sebanyak 25 orang dari 14 Koperasi Syariah Primer di Bandung. Produk Akad Wadiah adalah akad penitipan barang atau uang antara pihak yang memiliki barang atau uang dengan pihak yang diberi amanah dengan tujuan untuk menjaga keselamatan, keamanan, dan keutuhan barang atau uang tersebut. Rendahnya inovasi produk simpanan yang ditawarkan kepada anggota menyebabkan koperasi memiliki keterbatasan modal kerja. Kendala lain terkait administrasi adalah belum adanya pedoman yang berkaitan dengan penyelenggaraan koperasi syariah. Disisi lain perlu diberikan pembinaan melalui pendidikan kepada anggota khususnya generasi muda untuk melakukan estafet pengelolaan agar koperasi tetap berjalan, berkembang dan maju. Koperasi Syariah berkomitmen untuk melaksanakan manajemen administrasi, menyiapkan perangkat manajemen koperasi, seperti pedoman operasional koperasi syariah, pedoman pemilihan pengurus, pedoman pembagian sisa hasil usaha (SHU), dan diversifikasi produk Syariah
Aplikasi Akuntansi dan Excel dalam Menunjang Pelaporan Keuangan pada UMKM Mitra Binaan DEFEND ID Bandung Sendi Gusnandar Arnan; Muhammad Ali; Syafrizal Ikram; Suryana Suryana
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 3 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i3.8405

Abstract

The role of MSMEs is very important for the Indonesian economy, namely contributing to Indonesia's Gross Domestic Product (GDP). National MSMEs have also been officially registered in the state gazette, in line with the government's decision to establish Law number 20 of 2008 (Law 20/2008) concerning Micro, Small, and Medium Enterprises. According to the aforementioned Law, MSMEs is a term used for businesses run by individuals, households, or small-sized business entities. The continued ineffectiveness of MSME financial management related to financial management accountability is a problem currently being faced by MSMEs. In addition, there is still a lack of knowledge and understanding of Excel and accounting applications, especially regarding financial administration and reporting in MSMEs. Therefore, we as a community service team strive with technical guidance, training and workshops on Excel and Accounting will be able to improve the knowledge and understanding and skills of MSME managers in making financial reports that comply with accounting standards. This Community Service Activity was carried out for micro, small, and medium enterprises (MSMEs) fostered by DEFEND ID in Bandung City. This Community Service program aims to improve skills and understanding of Excel applications, accounting, and financial management, reporting, and accountability for MSMEs.
The Influence of Profitability and Liquidity on Firm Value with Firm Size as a Moderating Variable Rahmawati, Maharani Putri; Ikram, Syafrizal
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1293

Abstract

This research aims to analyze the effect of profitability and liquidity on firm value, with firm size as a moderating variable, in technology sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative approach with a moderated regression analysis (MRA) model, this study employs panel data from 19 technology companies over the period 2022–2024, resulting in 57 observations. Data analysis was conducted using Eviews 13 after passing classical assumption tests. Profitability (ROA) has a positive and significant effect on firm value (? = 0.3847; p = 0.000), while liquidity (CR) does not significantly affect firm value (? = -0.0024; p = 0.2547). Firm size strengthens the positive relationship between profitability and firm value (? interaction = 0.0158; p = 0.0128), but does not moderate the relationship between liquidity and firm value (? interaction = 0.0001; p = 0.4134). The model explains 71.54% of the variation in firm value (R² = 0.7154). Profitability is a key driver of firm value in the technology sector, whereas liquidity does not play a significant role. Firm size acts as a positive moderator only for the profitability value relationship. These findings suggest that technology companies should prioritize improving profitability and leveraging scale to enhance market valuation, rather than focusing excessively on liquidity management. The study contributes to signaling theory by confirming the relevance of profitability as a value signal, particularly in large technology firms.
EKSPLORASI PENERAPAN TEKNOLOGI ARTIFICAL INTELLIGENCE DALAM KUALITAS AUDIT– SYSTEMATIC LITERATURE REVIEW: - Putri Milenia Hadiwianti; Syafrizal Ikram
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19236663

Abstract

The rapid evolution of digital technology has significantly transformed the landscape of the public accounting profession. One of the most disruptive innovations is the implementation of Artificial Intelligence (AI) within auditing processes. This study aims to explore how the integration of AI technology affects audit quality and to identify the opportunities and challenges arising from its implementation. The research methodology employed is a Systematic Literature Review (SLR) of reputable journal articles published over the last ten years. The literature selection process followed the PRISMA protocol to ensure transparency and objectivity of the findings. The analysis was conducted on various literatures discussing the use of machine learning, natural language processing, and robotic process automation in auditing procedures. The results of the literature review indicate that the application of AI contributes positively to the improvement of audit quality through more accurate anomaly detection, real-time processing of large data volumes, and the reduction of human error risks. AI enables auditors to shift from sample-based testing toward full population auditing, which directly enhances the level of audit assurance. However, this study also identifies crucial challenges such as algorithmic ethics, the need for new digital competencies for auditors, and the high cost of technological infrastructure investment.
PENGARUH INTELLECTUAL CAPITAL, KINERJA KARBON DAN ENVIRONMENTAL MANAGEMENT SYSTEM TERHADAP NILAI PERUSAHAAN (SURVEI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023) Alhavid, Alhavid; Ikram, Syafrizal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ma2k3q09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh modal intelektual, kinerja karbon, dan faktor lingkungan terhadap nilai perusahaan pertambangan di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode pengamatan penelitian. Metode analisis yang digunakan adalah regresi data panel untuk menguji pengaruh masing-masing variabel independen terhadap nilai perusahaan sebagai variabel dependen. Hasil penelitian menunjukkan bahwa modal intelektual berpengaruh terhadap nilai perusahaan pertambangan di Indonesia. Kinerja karbon tidak berpengaruh terhadap nilai perusahaan, menunjukkan bahwa manajemen emisi karbon yang baik belum mampu meningkatkan persepsi investor terhadap nilai perusahaan. Kepedulian terhadap lingkungan belum menjadi faktor utama bagi investor dalam menilai perusahaan. Sementara itu, variabel sistem manajemen lingkungan tidak berpengaruh terhadap nilai perusahaan, menunjukkan bahwa implementasi sistem manajemen lingkungan merupakan kewajiban dan standar bagi perusahaan pertambangan. Temuan penelitian ini menyiratkan bahwa penguatan aset tak berwujud merupakan faktor penting dalam meningkatkan nilai perusahaan. Oleh karena itu, perusahaan pertambangan diharapkan dapat mengoptimalkan manajemen modal intelektual sebagai bagian dari strategi keberlanjutan jangka panjang mereka.
Implementation of Robotic Process Automation in Public Sector Goods and Services e-Procurement Audit Ermina Hidayanti; Kamia Achyuniasih Kunrat; Syafrizal Ikram
Khazanah Sosial Vol. 4 No. 4 (2022): Khazanah Sosial Vol 4, No 4 December 2022
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v4i3.20444

Abstract

Indonesia has adopted e-Procurement through an electronic procurement system (SPSE) implemented by the Electronic Procurement Service to improve transparency and efficiency in the procurement of goods and services (LPSE). Although the data/information presented in the LPSE is easily accessible, using the data in the LPSE for supervisory or audit functions is still not optimal, despite the fact that procurement of goods and services is the area with the highest corruption cases in Indonesia. The large amount of data in LPSE makes the audit process difficult because there is too much data to consider, especially if the audit process is still manual. As a result, auditors must use information technology to aid audit activities, also known as Computer Assisted Audit Techniques (TABK). In the field of public procurement auditing, the methodology for extracting large amounts of information is also unknown. Robotic Process Automation (RPA), which is thought to have great potential to facilitate audit work, is one of the information technologies that can help with the process of extracting large amounts of data. The author attempts to investigate how the implementation of RPA in the audit of the procurement of goods and services in the public sector that were analyzed descriptively in this study. The study's findings show that process automation can be done well and produce data that can be used in audits.
PENGARUH OBJEKTIVITAS, PROFESIONALISME, DAN KOMPETENSI TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING Lestari, Aisah Dwi; Ikram, Syafrizal
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/hs99n933

Abstract

Akuntan publik atau auditor berperan untuk memastikan keandalan laporan keuangan dengan memastikan kualitas audit yang diberikan, namun banyak faktor yang dapat mempengaruhi kualitas audit dari seorang auditor. Penelitian ini bertujuan untuk menganalisis pengaruh objektivitas, profesionalisme, dan kompetensi, serta bagaimana kecerdasan spiritual dapat memoderasi variabel tersebut dan dampaknya bagi kualitas audit. Penelitian ini merupakan penelitian kuantitatif, populasi dalam penelitian ini terdiri dari 185 responden yang tersebar pada 37 KAP di Wilayah Bandung. Teknik sampel yang digunakan adalah sampel jenuh dan memperoleh sebanyak 37 orang partisipan yang bersedia untuk berpartisipasi dalam penelitian ini, yang terdiri dari partner, manager, supervisor, senior auditor, dan junior auditor pada KAP di wilayah Bandung. Teknik analisis data yang digunakan adalah Moderated Regresion Analysis dan menggunakan alat bantu IBM SPSS. Temuan penelitian menunjukkan jika objektivitas, profesionalisme, dan kompetensi berpengaruh terhadap kualitas audit. Dalam penelitian ini juga ditemukan jika kecerdasan spiritual merupakan quasi moderasi (moderator) dan berhasil memoderasi hubungan objektivitas, profesionalisme, dan kompetensi terhadap kualitas audit.
Accounting Students' Interest in the Management Accounting Profession Ikram, Syafrizal; Rahadian, Irhan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3016

Abstract

Management accounting provides information for managers to plan, control, make decisions, performance evaluation, and has a strategic role in helping organizations achieve operational efficiency as well as sustainable competitive advantage. The purpose of this study is to assess how students perceive the management accounting profession, what factors influence students' interest in management accounting, and how students' interest in management accounting is. The research method uses descriptive analysis, namely to obtain an overview of the conditions, processes, procedures, of a phenomenon being studied. The population of this study is accounting students who have taken or completed Management Accounting courses. The results of the study show that students' perceptions of the management accounting profession in assisting strategic decision-making, value creation, performance management systems and evaluating success. with a good category. Student interest in management accounting, partly driven by encouragement from lecturers and the socialization of information on the management accounting profession. Student interest is due to job opportunities in companies, interest in attending training (seminars) regarding management accounting topics is quite high, but on the other hand, interest in taking certification programs in management accounting is still low and not fully convinced that the field of management accounting has career prospects.
Analisis Perkembangan Nilai Produksi Bawang Putih di Indonesia dan China Periode 1991-2016 serta Kontribusi Pemerintah dalam Mewujudkan Swasembada Bawang Putih 2021 Sugiartiningsih Sugiartiningsih; Syafrizal Ikram
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 1 (2020)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v2i1.2929

Abstract

Peningkatan produktivitas pertanian adalah kunci penting bagi negara untuk dapat sejahtera. Realisasinya kemajuan sektor pertanian memiliki keterkaitan erat dengan seluruh pelaku ekonomi baik petani,industrialis, pemerintah dan koperasi. Penelitian ini bertujuan untuk mengetahui perkembangan nilai produksi bawang putih di Indonesia dan China periode 1991-2016 serta kontribusi pemerintah dalam mewujudkan swasembada bawang putih di Indonesia 2021. Metodologi penelitian yang digunakan adalah pendekatan deskriptif kuantitatif yaitu persamaan trend. Data yang digunakan adalah data sekunder yang bersumber dari Food Agriculture Organization (FAO). Dari hasil perhitungan menunjukkan perkembangan nilai prodksi bawang putih di Indonesia menurun sedangkan China meningkat per tahun. Faktor utamanya tidak optimalnya penggunaan luas lahan untuk budidaya bawang putih terutama di Pulau Jawa akibat lemahnya regulasi pemerintah terhadap pengusaha impor. Sebaliknya peningkatan nilai produksi di China karena tingginya peran pemerintah dalam sektor pertanian, tingginya kualitas SDM dan peningkatan skala ekonomi. Konribusi dari pemerintah Indonesia adalah memperbaharui regulasi yang berorientasi jangka panjang dan lebih menyejahterkan petani, siap memberikan pendampingan aspek budidaya dan teknologi serta mewadahkan petani dalam organisasi koperasi pemasaran dalam menjalin hubungan dengan semua pihak terkait dalam mewujudkan swasembada bawang putih di Indonesia. Kata Kunci: produktivitas lahan, bawang putih, regulasi, koperasi pemasaran, swasembada
Co-Authors Achmad Fadjar Adha, Egi Nuansa Adrian, Muhamad Iqbal Agustina, Ingrid Larasati Aini, Nadia Qurrota Alhavid, Alhavid Andry Arifian Rachman Annam, Bhayu Chairul Bhayu Chairul Annam Dudi Abdul Hadi Dudi Abdul Halim Ermina Hidayanti Fadjar, Achmad Hadi, Dudi Abdul Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Ingrid Larasati Agustina Kamia Achyuniasih Kunrat Kapitan, Valendra Smaut Khoer, Ridwan Miftahul Lestari, Aisah Dwi Mita Apriliyani MUHAMMAD ALI Muhammad Ali Murhaban Murhaban Murhaban Murhaban Opik Taufik Putri Milenia Hadiwianti Rachman, Andry Rachman, Andry Arifian Rahadian, Irhan Rahmawati, Maharani Putri Rendra Trisyanto Surya Ridwan Miftahul Khoer Sendi Gusnandar Arnan Sugiartiningsih Sugiartiningsih Suprihatin, Ade Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Suryana Tria Apriliana Tria Apriliana Tria Apriliana Tria Apriliana, Tria