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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Cafetaria AKSELERASI: Jurnal Ilmiah Nasional Jurnal Simki Economic Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi
Wahyudi, Ickhsanto
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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UNTUK PONDOK PESANTREN DI PONDOK MADINAH AL HIJRAH PANDEGLANG BANTEN Mahroji, Mahroji; Wahyudi, Ickhsanto
Jurnal Pengabdian Masyarakat AbdiMas Vol 8, No 03 (2022): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v8i03.5215

Abstract

Pondok pesantren merupakan unit atau lembaga pendidikan yang tujuan utamanya bersifat sosial. Sebagai sebuah entitas, pondok pesantren memiliki sejumlah aset yang perlu diakui dan dicatat sebagai bukti tanggungjawabnya dalam pengelolaan aset yang baik dan dapat dipercaya. Transparansi, akuntabilitas, efektivitas, dan efisiensi merupakan aspek yang harus dipenuhi dalam menyusun laporan keuangan. Para pengurus pondok pesantren merasa sangat terbantu dengan adanya pelatihan akuntansi yang dilakukan dalam bentuk pengabdian masyarakat. Penyusunan laporan keuangan pondok pesantren menerapkan PSAK 45, 109, 101 dan 112 di mana pedoman tersebut meliputi beberapa jenis laporan keuangan yang harus disusun organisasi nirlaba yang dalam hal ini adalah pesantren, yaitu laporan posisi keuangan, laporan aktifitas, laporan arus kas dan catatan atas laporan keuangan. Oleh karena itu diharapkan pelatihan ini dapat menambah pemahaman pondok pesantren tentang pentingnya pemisahaan fungsi antara bagian keuangan dan bagian akuntansi serta bagian lainnya sehingga pencatatan zakat, infak, sedekah dan wakaf dapat dicatat dengan baik sehingga ketentuan syariah dalam laporan keuangan dapat dilihat secara transparan dan memiliki akuntabilitas. Selain itu, diharapkan kegiatan pengabdian kepada masyarakat ini dapat memberikan kontribusi berupa laporan keuangan dan pendataan aset pondok pesantren yang baik dan sesuai standar serta memenuhi tanggungjawab pondok pesantren terhadap seluruh aktivitasnya untuk dapat berkontribusi dalam meningkatkan akuntabilitas laporan keuangan di wilayah Banten. Kata kunci : pelatihan akuntansi, laporan keuangan, pondok pesantren.
Pengaruh Financial Distress, Opinion Shopping, dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Ickhsanto Wahyudi; Hanny Endah Lestari; Mahroji Mahroji
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol 5, No 2 (2022): JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA)
Publisher : universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v5i2.18392

Abstract

Penelitian bertujuan menguji pengaruh financial distress, opinion shopping, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern. Sampel digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia 2015-2019. Sampel menggunakan metode purposive sampling dan diperoleh sebanyak 190 observasi dari 38 perusahaan yang dijadikan sampel. Pengujian hipotesis menggunakan model analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa financial distress, opinion shopping, dan opini audit tahun sebelumnya berpengaruh secara simultan terhadap penerimaan opini audit going concern. Kemudian, opinion shopping dan opini audit tahun sebelumnya berpengaruh positif terhadap penerimaan opini audit going concern. Sedangkan financial distress tidak berpengaruh terhadap penerimaan opini audit going concern.
Analysis The Effect of Net Exports and The Exchange Rate On Indonesia's Foreign Exchange Reserves in 1990-2020 Rasika Dhuita Haya Minhaj; Ickhsanto Wahyudi
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 5, No 2 (2022): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v5i2.12989

Abstract

The research aims to determine the effect of net exports and the exchange rate on Indonesia's foreign exchange. The sample in this study is data on net exports, the exchange rate, and Indonesia's foreign exchange reserves in 1990-2020. Data used in this study come from the Bank of Indonesia and the Central Bureau of the Statistics Republic of Indonesia. The data were analyzed using a correlation test and descriptive statistical analysis. The data analysis technique used is multiple regression analysis techniques to obtain a comprehensive picture of the relationship between one variable and another. And also use F-test, T-test, and determination coefficient test to test the hypothesis. The research results show that simultaneously net exports and the exchange rate affect Indonesia's foreign exchange reserves.  Partially, net exports and the exchange rate significantly affect Indonesia's foreign exchange reserves.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN PADA MASA COVID-19 Siti Yusina Utami Putri; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.511

Abstract

The purpose of carrying out this research is to be able to identify and test various factors that can influence factors in influencing accuracy when providing financial reports for public companies in Indonesia during the pandemic period. The method used in this research is through logistic regression analysis. This analysis will be assisted by using statistical application tools. The results of this study found that there is a simultaneous influence that comes from profitability, liquidity, company age and also the size of the company to the timeliness in submitting financial statements belonging to property companies that have been registered by property companies on the Indonesia Stock Exchange. There is a positive influence given by the age of the company to the delivery of the company's financial statements. In contrast to the size of the company, where this has a negative influence on the accuracy in submitting the company's financial statements. The liquidity and profitability have no influence at all on the submission of financial statements in a company.
PENGARUH TEMUAN AUDIT, REKOMENDASI HASIL PEMERIKSAAN, DAN UKURAN PEMERINTAHAN DAERAH TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH DI INDONESIA Raihania Salsabila; Ickhsanto Wahyudi
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.515

Abstract

The purpose of this study was to analyze the effect of audit findings, recommendations on audit results, and the size of local government on audit opinions on local governments in Indonesia. This research uses quantitative research. Population sampling technique is done by using purposive sampling method. To test the hypothesis in this study using the Multinomial Logistics Regression Analysis test. Based on empirical facts and hypothesis testing in this study, it can be concluded that: 1) audit findings do not affect audit opinion on local governments; 2) audit recommendations influence audit opinions on local governments; and 3) the size of the local government influences the audit opinion on the local government.
Investigasi Other Comprehensive Income Pada Industri Paska Implementasi IFRS 2012 (Studi Empiris pada Perusahaan Industri Yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Ickhsanto Wahyudi
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.56 KB) | DOI: 10.35706/acc.v2i02.911

Abstract

The purpose of this study is done to investigate how the implementation Other comprehensive income after the implementation of IFRS (Empirical Study on Agricultural Industrial listed in Indonesia Stock Exchange in 2012-2015).Data sampel collection techniques in this study is the population sampel data that all companies engaged in the agriculture sector listed on the Stock Exchange resulting in 21 corporate data. Data required in this study were obtained from the Indonesian Capital Market Directory (ICMD) and the Indonesia Stock Exchange (BEI). Data analysis method used was Crosstab Analysis and Cramer V with help from statistic program SPSS with 10% significance. The study concluded that among the companies presenting and not presenting OCI component in Other Comprehensive Income, there are no significant differences. This may be explained in Prob. Significance greater than 0.1%.Keyword  : Other Comprehensive Income Component, Other Comprehensive Income
Pengaruh Tarif Pajak Efektif dalam Melakukan Mediasi terhadap Pengaruh Profitabilitas dan Utang pada Perataan Laba Rangga Bayu Soeandhika; Ickhsanto Wahyudi
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 2: Al Qalam (Maret 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i2.954

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas yang diproksikan dengan Return of Equity (ROE) dan utang yang diproksikan dengan Debt to Assets Ratio (DAR) terhadap perataan laba sekaligus memeriksa apakah tarif pajak efektif dapat memediasi hubungan tersebut. Sampel terdiri dari 32 perusahaan manufaktur dari industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020. Sampel diambil menggunakan teknik purposive sampling. Data dianalisis menggunakan aplikasi SmartPLS 3. Hasil penelitian menunjukkan bahwa profitabilitas mempengaruhi perataan laba dan tarif pajak efektif, utang mempengaruhi perataan laba namun tidak mempengaruhi tarif pajak efektif. Selain itu penelitian ini menunjukkan hasil bahwa tarif pajak efektif tidak dapat memediasi pengaruh antara profitabilitas dan utang terhadap perataan laba pada perusahaan industri barang konsumsi di Bursa Efek Indonesia pada tahun 2018-2020.
THE EFFECT OF COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES Nadira Reskika; Ickhsanto Wahyudi
Hirarki : Jurnal Ilmiah Manajemen dan Bisnis Vol. 3 No. 3 (2021): Hirarki : Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Program Studi Manajemen Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/hirarki.v3i3.1430

Abstract

This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an observation period of 2018-2020. This research uses multiple linear regression analysis method. Based on the results of the data processing shows that the size of the company is not significant to audit delay. Profitability has no and no significant effect on audit delay. The audit committee is significant to the delay audit. The size of the public accounting firm cannot moderate the effect of firm size on audit delay and is not significant. The size of the public accounting firm cannot moderate the effect of profitability on audit delay and is not significant. The size of the public accounting firm can moderate the effect of the audit committee on audit delay and is significant. Key Word: audit delay, firm size, profitability, audit committee, public accounting firm size
EKONOMI ISLAM, INDEKS KEBAHAGIAAN MAQASHID SYARIAH DAN INDEKS KOTA ISLAM Dwi Joko Siswanto; Ickhsanto Wahyudi; Tantri Yanuar Rahmat Syah
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.810

Abstract

This study looks for relevance between Islamic economics, maqashid sharia, happiness index, and Islamic index. The writing method uses discourse analysis as a reading tool to interpret the discourse discussed. The results of this study indicate that the goal of the economy is well-being, which is not only based on material values. have similarities between the Islamic index, happiness and maqashid sharia. Likewise, there is a crucial aspect of the monotheistic view which is inherent in Islam which is not reflected in the happiness and islamicity index. This approach can therefore serve as a productive dialogue to address the common challenges posed by the global market economy and propose more ethical forms of market organizations and institutions, such as employee-owned enterprises and cooperatives. This dialogue can encourage the revival of the non-profit sector and encourage critical introspection of the economy, the Islamic banking and finance industry. Finally, collaborative efforts are needed to transform this model into an Islamic welfare index as a tool for policy makers and as a goal of national and regional cooperation, particularly between Islamic countries.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2017-2020) Trigomer Nainggolan; Ickhsanto Wahyudi
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 1 (2023): Januari 2023 : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v3i1.574

Abstract

Investment is one of the activities that can provide benefits to several parties, such as for the progress of the company in running its business, even the development and growth of the economic sector in a country is also indicated by the number of investors who invest their funds or capital into securities companies in the capital market. Before investing in a company, investors will analyze companies that produce good stock returns, one of which is by analyzing the existing dividend policy in the company. This research was conducted to determine the effect of Profitability, Liquidity, Leverage, and Firm Size. The population using the Food and Beverage sub-sector companies for the 2017-2020 period amounted to 38 companies and the sample obtained was 10 companies using purposive sampling technique. The analysis in this study uses descriptive statistics, while hypothesis testing uses multiple linear regression. The results of this study indicate that there is a simultaneous influence between Profitability, Liquidity, Leverage, and Firm Size on dividend policy. Partially, only liquidity and firm size have a positive effect on dividend policy. Profitability and Leverage have no partial effect on dividend policy.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Arumtyas Safitri Ayu Larasati Chris Monica Levia Christina, Metta Wira clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Kholilur Rachman Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Nur Fitriah Preicilia, Anita Preicilia, Claudia Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rafida Rafsanjani Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Tantri Yanuar Rahmat Syah Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Vania Calista Vicky Ardian Wulandari, Safira Putri YENNY YENNY Zuhairan Yunmi Yunan