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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Ilmiah Ekonomi dan Bisnis Al Ishlah Jurnal Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan dan Konseling BENING International Journal of Business and Information Technology Prosiding Seminar Nasional Universitas Serambi Mekkah JAWI : Journal of Ahkam Wa Iqtishad JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi InJEBA : International Journal of Economics, Business and Accounting Jurnal Rumpun Ilmu Ekonomi Nomico Maneggio Nomico
Nasrullah Djamil
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi : Trading in Influence: Indonesia's New Mode of Corruption in 2022 and the Criminalization Paradox Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494654

Abstract

This study evaluates the handling of corruption cases by the Prosecutor's Office, the Police and the Corruption Eradication Commission throughout 2022 and gives a fair grade (C) with a handling percentage of about 50% of the target of 2,772 cases. A comparative assessment of the last five years illustrates the dynamics of the handling of corruption cases. Quantitative charts highlight trends in enforcement, from the number of cases to potential losses to the state. Mapping corruption cases using the influence peddling mode involves identifying, analyzing, and summarizing patterns. Mapping steps include identification of cases, analysis of characteristics, creation of visual maps, integration of contextual factors, trend analysis, and recommendations. This mapping supports the understanding and formulation of strategies for dealing with corruption cases using the influence trading mode. In 2022, budget abuse dominates, followed by price gouging and fictitious activities. The high prevalence of these three methods indicates a lack of oversight in development and widespread corruption in the procurement of goods and services. Of the 579 cases, 43% involved the procurement of goods and services. Influence trading methods were also identified and used 19 times. The delegation of great authority to regional heads creates bargaining in the promotion and transfer of ASN. The case of buying and selling positions involving Regional Heads and ASN reflects the symbiosis between the two, with greed for power and ASN's desire to obtain immediate positions. The rise in this case is likened to an iceberg phenomenon, with the possibility that many cases have yet to be discovered.
Analysis of Factors that Influence Purchasing Decisions for Wardah Cosmetics in Pekanbaru City Martias, Dony; Djamil, Nasrullah; Dwi Permata, Anggi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10313759

Abstract

The objective of this study was to identify the factors that influence consumers' decisions to purchase Wardah cosmetics in Pekanbaru city. The sample size consisted of 100 participants selected using the accidental sampling technique. This study aimed to be unbiased, clear, and concise, utilizing a formal register and precise language to ensure comprehension. The data analysis employed quantitative multiple linear regression, and the data were analyzed using the SPSS software. Based on the results of this study, it is evident that product quality has an impact on the decision to purchase Wardah cosmetics in the city of Pekanbaru. The customer's perception of prices also affects their decision to purchase the said cosmetics, as well as promotions. The independent variables, namely product quality, price perception, and promotion, have a significant impact on the dependent variable, i.e., purchasing decision, concerning Wardah Cosmetics in Pekanbaru city. The R Square value of 0.845 or 84.5% indicates that the purchasing decision is influenced by product quality, price, and promotion while 15.5% is attributable to other variables not considered in this study.
Determinan Audit Delay pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia tahun 2020-2022 Kumala Sari, Dewi; Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 1 (2024): JAAMTER - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10785259

Abstract

This study is a quantitative study that aims to determine how the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, the number of audit committees, and the board of directors on audit delay in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study uses secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses eviews 12. While the data processing method used is panel data regression analysis. The partial hypothesis research results show that the institutional ownership variable and the board of directors have a significant effect on audit delay. Meanwhile, the managerial ownership variable, the proportion of independent commissioners, and the number of audit committees have no significant effect on audit delay. The results of hypothesis research simultaneously have a significant effect on audit delay. The result of the coefficient of determination value adjust r-squared (R2) is 0.997220, this shows that the contribution of all independent variables in explaining the dependent variable is 99.72%.
Opini Audit Going Concern : Pengaruh Kualitas Audit, Audit Tenure, Kompleksitas Operasi, Likuiditas, Disclosure, dan Leverage pada Perusahaan yang Terdaftar di Indonesia Tahun 2020-2022: Going Concern Audit Opinion: The Effect of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Companies Listed in Indonesia in 2020-2022. Sigolgi, Hudiya Aziza; Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 1 (2024): JAAMTER - MARET
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10866156

Abstract

The objective of this study is to analyze the impact of Audit Quality, Audit Tenure, Operating Complexity, Liquidity, Disclosure, and Leverage on Going Concern Audit Opinions on the Indonesia Stock Exchange from 2020 to 2023. A sample of 39 observations from 13 manufacturing companies was selected using purposive sampling method. Logistic regression analysis was conducted to analyze the data, with support from SPSS 25 software. The study found that Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage significantly influence Going Concern Audit Opinions in Manufacturing companies on the Indonesia Stock Exchange. However, the Liquidity variable did not show a significant effect. The study shows that the independent variables examined can account for 73% of the variation in Going Concern Audit Opinions, as indicated by a Nagelkerke R Square value of 0.730 or 73%. The remaining 27% is explained by factors outside of this research model. These findings offer valuable insights for stakeholders, such as regulators, auditors, and investors, about the factors that affect Going Concern Audit Opinions, particularly in the Manufacturing sector of the Indonesia Stock Exchange. This study recommends paying attention to aspects of Audit Quality, Audit Tenure, Operating Complexity, Disclosure, and Leverage in the audit process to anticipate and respond to potential problems with the sustainability of company operations. The language has been made more objective and formal, and the unnecessary phrase 'This study also suggests' has been removed. Additionally, the translation source has been mentioned to ensure transparency.
DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU FRAUD PADA JASA TRANSPORTASI BERBASIS ONLINE GOJEK Djamil, Nasrullah
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22571

Abstract

The objective of this study is to present, test, and analyze the effect of the Fraud Triangle dimensions (pressure, opportunity, and rationalization) on fraud behavior in Go-Jek online transportation services in Pekanbaru City. The study's sample criteria are Gojek driver partners residing in Pekanbaru City, with a particular focus on those employed as Go-Ride drivers. The study sample consisted of 96 respondents. The research method employed was the survey method, whereby primary data were collected from respondents through the distribution of questionnaires directly to Go-Jek driver partners in Pekanbaru City. The data were analyzed using the SPSS application program. The simultaneous test results indicate that pressure, opportunity, and rationalization exert a significant influence on fraud behavior on Gojek online transportation services in Pekanbaru City. The partial test results demonstrate that pressure and opportunity have an effect on fraud behavior on Gojek online transportation services in Pekanbaru City, whereas rationalization has no influence on fraud behavior on these services.
Government Auditors' Capabilities to Detect Fraud and The Factors that Influence Them Ngesti, Mella; Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 1 (2024): InJEBA (March)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10802822

Abstract

Fraud is behavior that is contrary to the law carried out by individuals, both from within and outside the organization, with the intention of gaining personal or group benefit while harming other people. This research aims to determine the influence of professional skepticism, competence, independence and ethics on the auditor's ability to detect fraud. The variables of this research are professional skepticism, competence, independence and ethics as variable This research used census techniques, so the number of samples in this study was 56 people. Data analysis in this study used statistical analysis with Statistical Product and Service for Windows version 26.00 (SPSS version 26). The results of this research show that Professional Skepticism has a significant effect on the auditor's ability to detect fraud, Competence has a significant effect on the auditor's ability to detect fraud, Independence has a significant effect on the auditor's ability to detect fraud, Ethics has a significant effect on the auditor's ability to detect fraud.
Audit Quality With Auditor Ethics as a Moderating Variable Lestari, Rya Aristia; Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13162421

Abstract

This study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality.
The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City) Nasty, Fitri Amanda; Novius, Andri; Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13831310

Abstract

This research is a quantitative study which aims to determine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation on the level of understanding of accounting among state university accounting students in the city of Pekanbaru. The total sample for this research was 100 active undergraduate students majoring in Accounting. This research uses primary data obtained through distributing questionnaires. Data analysis uses multiple linear regression which consists of descriptive statistical analysis, classical assumption testing, and hypothesis testing. The results of multiple linear regression analysis show that partially the variables intellectual intelligence, emotional intelligence, intellectual intelligence and learning motivation have a positive effect on the level of understanding of accounting. Simultaneously intellectual intelligence, emotional intelligence, spiritual intelligence, learning motivation have a significant effect on the level of understanding of accounting.
Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis Djamil, Nasrullah
Jurnal Rumpun Ilmu Ekonomi Vol. 1 No. 1 (2023): JRIE (DESEMBER)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10695247

Abstract

This study aims to examine the effect of company size, financial leverage, liquidity, and corporate governance practices on the quality of financial reporting within the context of value relevance. The research focuses on publicly-listed state-owned enterprises (BUMN) from 2017 to 2019. The sample consists of 20 BUMN companies, selected using a purposive sampling method, resulting in a total of 60 observations based on specific criteria. This study utilizes a quantitative descriptive research approach and secondary data for analysis. The primary analytical tool is panel data regression analysis. The findings indicate that the quality of financial reports in the value relevance context is significantly influenced by firm size, financial leverage, liquidity, and corporate governance. The coefficient of determination test shows an adjusted value of 77.5%, indicating that these variables collectively account for 77.5% of the variation in financial report quality in the value relevance approach. The remaining 22.5% is attributed to unexamined variables.
Pengaruh Nilai Sukuk, Rating Sukuk, Risiko Sukuk, dan Likuiditas Terhadap Yield Sukuk pada Perusahaan yang Menerbitkan Sukuk Putri, Yola Yunita; Harkaneri, Harkaneri; Djamil, Nasrullah
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 2 (2024): JRIE (JUNI)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11422532

Abstract

Sukuk yield is a measure of the return that sukuk investors will receive at maturity. The purpose of this study was to determine the partial and simultaneous influence between sukuk value, sukuk rating, sukuk risk, and liquidity on sukuk yield in companies that issue sukuk in the Indonesian Stock Exchange (IDX) 2023. The data used in this study are secondary data. The sample withdrawal in this study was purposive sampling. This research is descriptive quantitative using multiple linear regression test tools and using the SPSS V.27 data processing program. The corporate sukuk studied in this study are sukuk mudharabah listed on the Indonesia stock exchange. In this study, based on the t test conducted, it shows that the variables of Sukuk Value, Sukuk Rating, and Sukuk Risk have a significant effect on sukuk yield. While Liquidity has no significant effect on sukuk yield. Through the F test it is known that together the independent variables affect the dependent variable. Determination in this study amounted to 0.767, meaning that the independent variables in this study have a strong influence of 76.7% on sukuk yield. While the remaining 23.3% is influenced by other variables outside this study.
Co-Authors Adrian Eka Darma Serang Adriyani, Annesa Ainun, Sri Alfuzanni, Alfuzanni Andaningsih , IGP Ratih Andri Novius Anggraini, Maiza Annesa Adriyani Aras Aira Dinillah, Syifa Dwi Permata, Anggi Elvira, Yulia Ermansyah Ermansyah Ermansyah Ermansyah Ermansyah, Ermansyah fauzana, riri Haniva, Ray Harkaneri Harkaneri Helmiati Helmiati Hidayati, Rafika Iftitah Huljannah, Miftha IGP Ratih Andaningsih Khairunnas Rajab Kumala Sari, Dewi Lestari, Rya Aristia Martias, Dony Muhammad Ridho Mulia Sosiady Nasty, Fitri Amanda Ngesti, Mella Putri, Yola Yunita Saipul Al Sukri Serang, Adrian Eka Darma Sigolgi, Hudiya Aziza Sonia Sischa Eka Putri Syamsurizal - - Tiara Nirmala Tiara Nirmala Yusrialis Yusrialis Zulbasri, Muhammad