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All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Management, Economic, and Accounting Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Sharia Economics, Banking and Accounting International Journal Business, Management and Innovation Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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PENGARUH REPUTASI AUDITOR, AUDIT CLIENT TENURE DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021) Rean Ifanto Pratama; Hernadianto, Hernadianto; Ahmad Sumarlan; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6930

Abstract

This study aims to determine the effect of auditor reputation, client tenure audit and opinion shopping on going concern audit opinions on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research was conducted on the Indonesia Stock Exchange (IDX) by accessing the www.idx.co.id page to obtain information disclosed in the company's annual financial statements. The population in this study was 193 companies, with sampling based on certain criteria using purposive sampling techniques so that the number of samples obtained amounted to 56 companies. The statistical method used is logistic regression analysis. The results obtained from this study show that the auditor's reputation partially affects the going concern audit opinion by 0.038 which means <0.05, the client tenure audit partially has no effect on the going concern audit opinion by 0.290 >0.06, and the opinion shopping partially does not affect the going concern audit opinion by 0.093 >0.05. Keywords: Auditor Reputation, Audit Client Tenure, Opinion Shopping, Audit Opinion Going Concern
Struktur modal dan kepemilikkan asing terhadap agresivitas pajak perusahaan manufaktur di Indonesia Junaidi, Ahmad; Harini, Ririn; Yuniarti, Rina; Sumarlan, Ahmad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.925

Abstract

This study aims to determine the effect of capital structure and foreign ownership on corporate tax aggressiveness in food and beverage companies listed on the IDX. Tax aggressiveness is the dependent variable The independent variable, while foreign ownership is the independent variable. This type of research is quantitative with secondary data sources obtained from annual reports and financial reports on the Indonesia Stock Exchange. The population in this study is 30 food and beverage companies listed on the IDX for 2018-2020. The sample is 27 companies obtained by the purposive sampling method. Data were analyzed using SPSS software version 26. The result showed that capital structure has a negative and significant effect on tax aggressiveness and foreign ownership has a positive and significant impact on tax aggressiveness. To get better results, further research can add other variables, use companies other than manufacturing, and extend the research period.
PERANAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN EFEKTIVITAS STRATEGI BISNIS Niken Dayu Prasasti; Nirwana, Sheli; Abella, Putri; Kurniawati, Anisa; Sumarlan, Ahmad
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 1 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i1.2817

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem pengendalian manajemen (SPM) dalam mendukung efektivitas strategi bisnis serta mengidentifikasi tren, pola, dan kesenjangan penelitian sebelumnya terkait implementasi SPM dalam konteks strategis organisasi. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan menelaah berbagai artikel ilmiah yang dipublikasikan antara tahun 2020 hingga 2024 dari basis data akademik seperti Scopus dan Google Scholar. Hasil penelitian menunjukkan bahwa SPM memiliki peran strategis dalam menjembatani kesenjangan antara perencanaan strategi dan implementasi operasional. SPM tidak hanya berfungsi sebagai alat kontrol, tetapi juga sebagai sistem terintegrasi yang membantu organisasi menerjemahkan visi dan misi ke dalam tindakan nyata melalui mekanisme perencanaan anggaran, pengukuran kinerja, evaluasi, dan umpan balik yang berkelanjutan. Selain itu, dukungan teknologi informasi dan kompetensi sumber daya manusia terbukti memperkuat efektivitas sistem pengendalian dalam meningkatkan efisiensi, produktivitas, serta daya saing organisasi. Simpulan, menunjukkan bahwa keberhasilan strategi bisnis tidak hanya ditentukan oleh kualitas perencanaan strategis, tetapi juga oleh efektivitas sistem pengendalian manajemen yang mampu memastikan seluruh proses organisasi berjalan secara terukur, adaptif, dan selaras dengan tujuan jangka panjang perusahaan.
PERAN SISTEM MANAJEMEN KINERJA BERBASIS TEKNOLOGI INFORMASI DALAM MENINGKATKAN PRODUKTIVITAS KARYAWAN Ilhamsyah Putra; Shafira Azzahra Ramadhani; Desi Puji Asih; Rani Febri Astuti; Ahmad Sumarlan
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 1 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i1.2820

Abstract

Penelitian ini bertujuan untuk menganalisis peran sistem manajemen kinerja berbasis teknologi informasi dalam meningkatkan produktivitas karyawan di era digital. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengacu pada pedoman PRISMA, melalui penelusuran literatur di basis data Scopus, ScienceDirect, dan Google Scholar menggunakan kata kunci Performance Management System, Information Technology, Employee Productivity, Digital Transformation, dan HRIS. Hasil penelitian menunjukkan bahwa penerapan sistem manajemen kinerja berbasis teknologi informasi memberikan dampak positif yang signifikan terhadap peningkatan efisiensi, efektivitas, dan keterlibatan karyawan. Teknologi informasi mendukung proses evaluasi kinerja yang lebih objektif, transparan, dan berkelanjutan melalui penyediaan data real-time serta umpan balik langsung. Selain itu, penerapan sistem digital seperti HRIS dan ERP terbukti mampu meningkatkan kemampuan adaptasi karyawan terhadap perubahan organisasi dan mempercepat proses pengambilan keputusan berbasis data. Namun, penelitian juga menemukan bahwa keberhasilan implementasi teknologi ini sangat bergantung pada kesiapan infrastruktur, kompetensi SDM, serta dukungan budaya organisasi yang adaptif. Simpulan penelitian ini menegaskan bahwa sistem manajemen kinerja berbasis teknologi informasi berperan penting dalam mendorong produktivitas karyawan dan daya saing organisasi di era transformasi
IMPLEMENTASI SISTEM PERENCANAAN STRATEGIK DENGAN KERANGKA BALANCED SCRORECARD Lina, Anisa Angel; Ahmad Sumarlan; Dwi Rahma; Anggrain, Fitria; Oktaliza, Mezi
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.2774

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi sistem perencanaan strategik dengan menggunakan kerangka Balanced Scorecard (BSC) sebagai pendekatan manajerial dalam meningkatkan efektivitas strategi organisasi. Metode yang digunakan adalah studi literatur (literature review) terhadap berbagai publikasi ilmiah, artikel jurnal, dan laporan penelitian yang diterbitkan dalam kurun waktu lima tahun terakhir (2020–2025). Hasil kajian menunjukkan bahwa BSC tidak hanya berperan sebagai alat pengukuran kinerja, tetapi juga sebagai sistem manajemen strategik yang mengintegrasikan visi dan misi organisasi ke dalam indikator kinerja yang terukur dalam empat perspektif: keuangan, pelanggan, proses bisnis internal, serta pembelajaran dan pertumbuhan. Implementasi BSC secara efektif mampu meningkatkan keterlibatan manajemen dalam proses perencanaan strategis, memperkuat komunikasi lintas unit, serta mendorong pencapaian tujuan jangka panjang. Meskipun demikian, tantangan masih ditemukan dalam hal penyesuaian indikator kinerja dan integrasi dengan sistem informasi manajemen. Studi ini memberikan kontribusi teoretis dan praktis dalam memperkaya pemahaman mengenai peran BSC dalam mendukung perencanaan strategik di era transformasi digital.
Effect of Capital Structure, Liquidity, and Solvency on Company Value With Dividend Policy As Moderation Islamic Economic Perspective (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022) Ranidiah, Furqonti; Sumarlan, Ahmad; Khatimah, Khusnul
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12774

Abstract

This study aims to examine the influence of capital structure, liquidity and solvency on firm value with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The population in this study consisted of 193 companies. The sampling technique used certain criteria of purposive sampling to obtain 37 companies with a 5-year research period, and resulting 185 data points. This research is quantitative uses secondary data. The data collection method used was documentation. The data analysis technique used SEM-PLS (Structural Equation Models Part Least Square) processed by using SmartPLS 3.2.9 program. The result show that capital structure has a significant positive influence on firm value. Liquidity has a significant negative influence on firm value. Solvency has a significant positive influence on firm value. Dividend policy moderates the influence of capital structure on firm value. Dividend policy does not moderate the influence of liquidity on firm value. Then, dividend policy moderates the influence of solvency on firm value.
The influence of capital structure and operational performance on financial performance with governance and financial risk as mediation in Insurance Companies in Indonesia Sumarlan, Ahmad; Kamaluddin, Kamaluddin; Fachruzzaman, Fachruzzaman; Robinson, Robinson
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.305

Abstract

This study examines the influence of capital structure and operational performance on financial performance, with governance and financial risk as mediators. The sam- ple for this research comprises insurance companies listed on the Indonesia Stock Exchange in 2013-2021 with a total of 72 firm-year observations. The data used are secondary data obtained from annual and financial reports accessed via idx.co.id. The independent variables are capital structure, measured using the Debt Equity Ratio (DER), and operational performance, measured using liquidity. The mediating variable is the governance variable, measured by the independent board of directors (DKI), and financial risk is measured using Risk Based Capital (RBC). The depen- dent variable in this study uses financial performance as measured by Return On Assets (ROA). The results prove the following: (1) Capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. (3). Capital structure had a positive and significant effect on DKI. (4) Operational performance has a significant negative effect on financial risk. (5) DKI does not mediate the influence of capital structure on financial performance. (6) Financial risk fully mediates the influence of operational performance on financial performance. (7). DKI has a negative and significant effect on financial performance. (8). Financial risk has a negative and significant effect on financial performance.
STUDI LITERATUR: PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL M. Agung; Arya Pasah, Muhammad Reka; Amdanir, Rama; Perdana, Anggi; Sumarlan, Ahmad
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.2766

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Sistem Pengendalian Manajemen (SPM) terhadap kinerja manajerial melalui pendekatan Systematic Literature Review (SLR). Dalam era persaingan global yang semakin kompetitif, SPM menjadi instrumen penting dalam mendukung efektivitas operasional dan pencapaian tujuan organisasi. Namun, hasil penelitian sebelumnya menunjukkan adanya ketidakkonsistenan mengenai pengaruh SPM terhadap kinerja manajerial. Oleh karena itu, penelitian ini dilakukan dengan menelaah secara sistematis 30 artikel ilmiah yang relevan, yang dipilih dari 36 artikel awal hasil pencarian melalui Google Scholar dan basis data online lainnya. Hasil telaah menunjukkan bahwa sebagian besar penelitian menemukan bahwa SPM memberikan kontribusi positif terhadap kinerja manajerial, terutama ketika didukung oleh faktor-faktor seperti struktur organisasi, gaya kepemimpinan, sistem penghargaan, dan budaya kerja. Namun, ditemukan pula bahwa dalam beberapa kasus, penerapan SPM tidak serta-merta menghasilkan peningkatan kinerja manajerial jika tidak diimbangi oleh faktor pendukung lainnya. Kajian ini menyimpulkan bahwa efektivitas SPM dalam meningkatkan kinerja manajerial bersifat kontekstual dan perlu pendekatan yang adaptif. Hasil penelitian ini diharapkan dapat menjadi acuan teoritis maupun praktis bagi pengambil kebijakan dalam mengoptimalkan sistem pengendalian manajemen di berbagai sektor organisasi.
An Analysis Of Financial Statements Based On Isak 35 At Al-Ikhlas Foundation, Bengkulu City Yeliana Agus Sumarti; Ahmad Sumarlan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1263

Abstract

Non-profit organizations in carrying out their programs use resources that come from the community, so from the accountability point of view, their financial reports must be open and accountable to the public. The purpose of this study is to analyze the application of ISAK No.35 to the Al-ikhlas foundation in Bengkulu City.This research technique is a qualitative type. Data collection techniques used are interviews and documentation. The method of data analysis was carried out in three stages, namely, data reduction, data presentation and drawing conclusions.The results of this study explain that the Al-Ikhlas Foundation, Bengkulu City. Overall, the presentation of the financial statements of the Al-Ikhlas Foundation is in accordance with the Interpretation of Financial Accounting Standards No. 35 concerning Presentation of Financial Statements of Non-Profit Oriented Entities. However, some items have not followed the rules in the interpretation of financial accounting standards (ISAK) 35.
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
Co-Authors Abella, Putri Adlina Yoba Permata Ago Sahputra Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Amdanir, Rama Amelia Nur Anggraini Andra Andra Andri Adriansyah Anggrain, Fitria ANISA KURNIAWATI Arianto, Tezar Arya Pasah, Muhammad Reka Ayudho Selviani Budi Astuti Budi Astuti Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Diva Sintia Dwi Cahyani Dwi Okta Nurkhofifah Dwi Rahma Dwina Anindia Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Fuji Lestari Hafizh misbach yezet Hernadianto, Hernadianto Hiltia Feni Fitria Ilhamsyah Putra Kamaluddin Kamaluddin Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri M. Agung Marini Marliza Ade Fitri Meilaty Finthariasari Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Pedi Riswandi Pedi Riswandi, Pedi Perdana, Anggi Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Reka Novianti Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Selvi Marni Putri Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Shafira Azzahra Ramadhani Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Widia Yuliana Windi Ani Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti