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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Management and Business Review Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JURNAL BISNIS & AKUNTANSI UNSURYA Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Emerging Business Management and Entrepreneurship Studies JAKPI Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat dan Riset Pendidikan Cakrawala Ekonomi dan Keuangan Research In Management and Accounting (RIMA)
Ahalik, Ahalik
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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HUBUNGAN FAKTOR MAKROEKONOMI DENGAN PENCADANGAN KERUGIAN PENURUNAN NILAI Sjahbandi, Hisyam Abdussalam; Ahalik, Ahalik
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4312

Abstract

PSAK No. 71 is an adoption of IFRS 9 whose implementation has only been effective since January 1, 2020. PSAK 71 as a new regulation will have an impact on companies in Indonesia, especially on companies listed in the LQ 45 index. Especially in calculating CKPN. PSAK 71 introduces a new method for calculating CKPN, namely forward-looking expected loss. In addition to being forward-looking, this new standard also requires companies to include information from past events and current conditions in the calculation and measurement of expected credit loss (ECL). In the new standard, macroeconomic data is one of the supporting factors in calculating a company's CKPN, because it includes information about future events. This means that the company must prepare CKPN for accounts that have the potential for impairment and include macroeconomic data into the calculation of the company's CKPN. This study aims to examine the relationship of macroeconomic factors to the value of the company's CKPN. The macro factors studied by this researcher are inflation, exchange rate and BI rate. The method used in this research is descriptive quantitative with multiple linear regression data processing. The results of this study were found if the macroeconomic data simultaneously did not have a significant effect on the calculation of the CKPN value.
EFFECT OF PSAK 72 IMPLEMENTATION IN PROPERTY AND REAL ESTATE’S FINANCIAL HEALTH Fransisca, Juni; Ahalik, Ahalik
Research In Management and Accounting (RIMA) Vol. 4 No. 2 (2021): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i2.3529

Abstract

PSAK 72 is set to become a single standard regulating revenue recognition and is effective starting January 1st, 2020. This standard has a significant impact on the property and real estate sectors. This study aims to compare the company's financial health before and after the application of PSAK 72 using the Springate and Taffler models. The ratios used to measure the comparison of income in this study are net profit margin and total asset turnover. The population used in the companiy's property and real estate listed on the Indonesia Stock Exchange in 2019-2020. By using a purposive sampling method, the research sample obtained 31 companies. The analytical tool used in this test is the Wilcoxon signed-rank test. The results showed a significant decrease in net profit margin and total asset turnover between before and after the implementation of PSAK 72 and the effect on financial health as measured by the Springate and Taffler models.
DEVELOPING UMKM BUSINESS THROUGH ACCOUNTING EDUCATION IN AN EFFORTS TO IMPROVE THE ECONOMY IN KADUDAMPIT VILLAGE, SUKABUMI REGENCY Indupurnahayu, Indupurnahayu; Lysandra, Shanti; Catheryn, Catheryn; Sparta, Sparta; Ahalik, Ahalik
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2439

Abstract

The purpose of this community service activity is to contribute to Accounting education for MSMEs by implementing several stages, namely bookkeeping and calculating the cost of products that can improve skills in MSME businesses. The implementation of community service activities consists of several stages: The planning stage by conducting observations and preliminary interviews with prospective partners. The stage of carrying out activities in the form of accounting education. The monitoring stage carries out post-test activities which aim to see the problems being faced by MSMEs in preparing financial reports independently. This community service was carried out in Kadudampit village on June 29, 2024. Accounting education was attended by 31 business actors consisting of three villages, namely tourism MSMEs, processed food MSMEs, trade and agriculture MSMEs. The results of the community service evaluation showed that there had been an increase in knowledge in accounting records, although it was not optimal. The preparation of inadequate financial reports and the calculation of the cost of production that was not yet accurate would have an impact on determining the selling price. In this case, there still needs to be assistance until they can be independent in efforts to improve the economy with MSME business strategies in the Kadudampit village environment.
PENGARUH CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT PADA PERBANKAN YANG TERDAFTAR DI BEI Heriyanto, Andi Chaerunnisah; Ahalik, Ahalik
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 7 No 2 (2022): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v7i2.898

Abstract

Penelitian ini bertujuan untuk menguji apakah corporate governance dan financial distress dapat memperngaruhi manajemen laba (earning management). Penelitian ini menggunakan data sekunder yang telah di terbitkan di bursa efek Indonesia oleh perusahaan perbankan. Populasi dalam penelitian ini sebanyak 43 perusahaan perbankan dan memperoleh sampel sebanyak 19 perusahaan perbankan yang terdaftar di BEI periode 2013-2017. Yang dipilih dengan metode purposive sampling. Hipotesis dalam penelitian ini diuji dengan koefisien determinasi (R2), Uji t, dan Uji F. Hasil dari penelitian ini menunjukan bahwa secara simultan variabel Tata Kelola Perusahaan dan Kendala Keuangan berpengaruh terhadap manajemen laba. Secara parsial kepemilikan institusional, kepemilikan manjerial dan proporsi dewan komisaris independen memiliki pengaruh positif dan signifikan terhadap manajemen laba sedangkan variabel komite audit dan kendala keuangan  tidak berpengaruh positif dan signifikan terhadap manajemen laba.                                         Kata Kunci: kendala keuangan, kepemilikan institusional, kepemilikan managerial, komite audit proporsi dewan komisaris independen
Evolusi Pelaporan Keberlanjutan dalam Literatur Akuntansi – Studi Bibliometrik Publikasi dari Tahun 2005 hingga 2024 Judijanto, Loso; Mujiani, Sari; Nurzianti, Rahma; Ahalik, Ahalik; Sudarmanto, Eko
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3172

Abstract

Pelaporan keberlanjutan telah berkembang menjadi komponen penting dalam literatur akuntansi seiring meningkatnya tuntutan akuntabilitas, transparansi, dan integrasi isu lingkungan, sosial, dan tata kelola (ESG) dalam pelaporan perusahaan. Studi ini bertujuan untuk memetakan dan menganalisis evolusi penelitian pelaporan keberlanjutan dalam literatur akuntansi melalui pendekatan bibliometrik terhadap publikasi ilmiah periode 2005–2024. Data dikumpulkan dari basis data Scopus dan dianalisis menggunakan teknik bibliometrik yang mencakup analisis kinerja publikasi, sitasi, kolaborasi penulis, institusi, dan negara, serta pemetaan struktur intelektual dan tematik melalui analisis kemunculan bersama kata kunci dan sitasi bersama dengan bantuan perangkat lunak VOSviewer. Hasil penelitian menunjukkan bahwa sustainable development berperan sebagai simpul konseptual utama yang menghubungkan berbagai klaster riset, mulai dari pendekatan pengukuran biaya dan efisiensi lingkungan, integrasi isu perubahan iklim dan rantai pasok, hingga penguatan pelaporan keberlanjutan sebagai mekanisme tata kelola dan akuntabilitas. Selain itu, temuan mengindikasikan adanya pergeseran signifikan dari orientasi normatif dan teknis menuju institusionalisasi pelaporan keberlanjutan dalam praktik akuntansi modern. Meskipun produksi pengetahuan masih didominasi oleh negara maju, meningkatnya partisipasi negara berkembang membuka peluang pengembangan riset yang lebih kontekstual dan inklusif di masa mendatang.
The Impact of Macroeconomic Variables on Firm Value: The Moderating Role of Expected Credit Loss in the Indonesian Banking Sector Ahalik, Ahalik; Sepdyandini, Dinar Titah
Asia Pacific Journal of Management and Education (APJME) Vol 9, No 1 (2026): March 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v9i1.4418

Abstract

This study investigates the impact of macroeconomic variables, namely inflation and the Rupiah exchange rate, on firm value as proxied by Price to Book Value (PBV) in listed commercial banks in Indonesia during 2021–2023. Expected Credit Loss (ECL) is incorporated as a moderating variable to capture risk management dynamics in the banking sector. Using a quantitative causal approach, secondary data from Bank Indonesia and the Financial Services Authority (OJK) were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results indicate that inflation and the exchange rate do not have a significant direct effect on PBV. However, their interaction with ECL significantly influences firm value. These findings highlight the importance of incorporating credit risk reserves as a moderating factor when assessing the impact of macroeconomic conditions on firm value. The study contributes to behavioral finance literature and provides practical implications for banking risk management.
Peningkatan Literasi Antikorupsi Berbasis Ekonomi Islam bagi Komunitas SSQ Holistik Internasional melalui Webinar Pengabdian Masyarakat: Pengabdian Zunarti, Rita; Akeda , Rahmawati; Taupik , Opik; Rijadi , Puti Khairani; Ahalik, Ahalik; Mubarok , Ahmad Zaki; Rahman , Kristanti; Kaswoto , Junet; Rusmiyati , Kurnia
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5812

Abstract

Corruption constitutes a form of behavioral deviation that not only violates positive law and social norms but also fundamentally contradicts the core values of Islamic economics. Within the framework of Islamic economic thought, corruption is understood as a breach of amanah (trust), which results in the erosion of justice, the loss of material and spiritual blessing (barakah), and the disruption of public welfare. This condition underscores the necessity of sustained educational efforts to instill anti-corruption values from an early stage. This Community Service Program (PkM) was implemented in collaboration with SSQ Holistik Internasional as a partner institution, aiming to enhance anti-corruption literacy and awareness through an Islamic economics approach that emphasizes the internalization of Islamic values. The program was conducted in the form of a webinar, encompassing the delivery of conceptual materials, interactive discussions, and collective value reflection among participants. The results indicate an improvement in participants’ understanding of the concepts of amanah, justice, and economic responsibility within the Islamic perspective, as well as increased awareness that corruption entails not only legal consequences but also moral, social, and economic implications. Accordingly, this activity contributes to strengthening spiritually grounded anti-corruption literacy and Islamic economic ethics as a sustainable strategy for corruption prevention.
Global Trends in Cryptocurrency Accounting Research: A Bibliometric Analysis of Scopus Publications (2015–2025) Judijanto, Loso; Anggraeni, Reni; Irdyansah, Andry; Ahalik, Ahalik; Wijaya, Muhamad Rizky; Sudarmanto, Eko
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3346

Abstract

The unprecedented development of cryptocurrencies and blockchain technologies has posed major challenges to traditional accounting standards and procedures. As a result, there is a rising number of scholarly contributions to this topic. The goal of this paper is to explore global trends in cryptocurrency accounting research from the perspective of bibliometrics based on the papers published in Scopus databases between 2015 and 2025. Data was gathered systematically and analyzed using VOSviewer software to visualize and interpret co-authorship networks, citation structures, and keyword co-occurrence clusters. Cryptocurrency and blockchain emerge as the key concepts of all research streams, such as financial reporting, auditing, regulation, and fintech. It can be stated that there is an unevenly distributed global collaboration network in which countries like the US, China, and India are leading. There is also a tendency towards a growing interest in applied aspects related to financial markets, risks management, and regulations. The field seems to mature in terms of research and practical applications. However, the current state of affairs implies some research gaps concerning accounting standardization, IFRS implementation, and corporate governance.
Pengaruh Literasi Pajak dan Persepsi Keadilan Pajak terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Judijanto, Loso; Barus, Irwan Irawadi; Reza, Fahry; Arum, Mega; Ahalik, Ahalik; Sudarmanto, Eko
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3315

Abstract

Penelitian ini mengkaji pengaruh literasi pajak dan persepsi keadilan pajak terhadap kepatuhan pajak di kalangan wajib pajak perorangan di Indonesia. Dengan sampel sebanyak 215 responden, data dikumpulkan melalui kuesioner terstruktur yang mengukur literasi pajak, persepsi keadilan pajak, dan kepatuhan pajak yang dilaporkan sendiri. Analisis dilakukan menggunakan SPSS versi 25, dengan menerapkan statistik deskriptif, analisis korelasi, regresi berganda, dan analisis moderasi. Hasil menunjukkan bahwa baik literasi pajak maupun persepsi keadilan pajak secara signifikan memengaruhi kepatuhan pajak, dengan persepsi keadilan pajak berperan sebagai variabel moderator dalam hubungan antara literasi pajak dan kepatuhan pajak. Studi ini menyoroti pentingnya meningkatkan pendidikan pajak dan membangun sistem perpajakan yang adil untuk meningkatkan tingkat kepatuhan di Indonesia. Temuan ini memberikan wawasan berharga bagi pembuat kebijakan dalam merancang kebijakan perpajakan dan program pendidikan yang efektif guna meningkatkan kepatuhan pajak.
Analysis the Impact of CFO–CIO Collaboration and Digital Governance on the Financial Performance of Technology Companies in West Java Ahalik, Ahalik; Barus, Irwan Irawadi; Astrina, Fenty; Sudarmanto, Eko; Mahdi, Fadilla Muhammad
West Science Interdisciplinary Studies Vol. 4 No. 04 (2026): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v4i04.2784

Abstract

This study examines the impact of Chief Financial Officer (CFO)–Chief Information Officer (CIO) collaboration and digital governance on the financial performance of technology companies in West Java. In the context of rapid digital transformation, the alignment between financial and technological functions has become a critical factor in organizational success. This research adopts a quantitative approach using primary data collected from 120 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using IBM SPSS Statistics version 25, including descriptive statistics, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The results indicate that CFO–CIO collaboration has a positive and significant effect on financial performance, demonstrating that effective coordination between financial and IT leadership enhances strategic decision-making and resource allocation. Digital governance also shows a positive and significant influence, highlighting the importance of structured policies, risk management, and accountability in managing digital initiatives. Simultaneously, both variables significantly affect financial performance, with a coefficient of determination (R²) of 0.61, indicating that 61% of the variation in financial performance can be explained by the model. These findings suggest that collaboration and governance mechanisms play a complementary role in driving organizational performance. This study contributes to the literature by providing empirical evidence on the strategic role of cross-functional collaboration and digital governance in emerging markets. Practically, the findings offer insights for organizations to strengthen CFO–CIO partnerships and implement effective governance frameworks to enhance financial outcomes in the digital era.
Co-Authors Adella, Monica Akeda , Rahmawati ANGGRAENI, RENI Arum, Mega Barus, Irwan Irawadi Catheryn, Catheryn Christian, Kelvin Dewi, Novy Silvia Fadilla Muhammad Mahdi Fenty Astrina Fransisca, Juni Hakki, Tandry Whittleliang Heriyanto, Andi Chaerunnisah Indupurnahayu Irdyansah, Andry Isnawati Isnawati Judijanto, Loso Kaswoto , Junet Kurnia Rusmiyati Layaputra Soekamto, Yangsen Lysandra, Shanti Melawati, Desi Mubarok , Ahmad Zaki Mujiani, Sari Nabilhajid, Haren Penggala Novanto, Yosan Rahma Nurzianti, Rahma Rahman , Kristanti Reza, Fahry Rijadi , Puti Khairani Rita Zunarti Safrudin Safrudin Sepdyandini, Dinar Titah Sjahbandi, Hisyam Abdussalam Sparta, Sparta Sudarmanto, Eko suhanda , Hadis Taupik , Opik Temy Setiawan, Temy Wijaya, Muhamad Rizky