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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Monex: Journal of Accounting Research Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Akuntansi STIE Muhammadiyah Palopo Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Information System, Applied, Management, Accounting and Research AKURASI: Jurnal Riset Akuntansi dan Keuangan Value: Jurnal Manajemen dan Akuntansi Soedirman Economics Education Journal Jurnal Ilmiah Manajemen Kesatuan Buletin Poltanesa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Riset Akuntansi dan Auditing Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Mandalika Literature Jurnal Akuntansi, Keuangan dan Perpajakan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akurasi
Ikhsan, Syarbini
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PEMAHAMAN AKUNTANSI BERBASIS SAK ETAP, TINGKAT PENDIDIKAN DAN UKURAN USAHA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada UMKM di Kecamatan Samalantan dan Kecamatan Monterado) Lyawati, Dilla; Ikhsan, Syarbini
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 7, No 2 (2018): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v7i2.38627

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi berbasis SAK ETAP, tingkat pendidikan, dan ukuran usaha terhadap kualitas laporan keuangan yang dilakukan pada UMKM di Kecamatan dan Kecamatan Monterado. Penelitian ini menggunakan pendekatan kuantitatif yang dalam pengumpulan data penelitian menggunakan instrument kuesioner. Teknik pengambilan sampel dalam penelitian ini adalah dengan metode purposive sampling. Sampel yang digunakan dalam penelitian ini adalah pemilik UMKM di dua kecamatan yang ada di Kabupaten Bengkayang, yaitu di Kecamatan Samalantan dan Kecamatan Monterado dengan jumlah responden 288 UMKM Teknik analisis data yang digunakan adalah analisis regresi linear berganda menggunakan SPSS 24.0 for windows. Hasil penelitian meunjukan bahwa (1) pemahaman akuntansi berbasis SAK ETAP berpengaruh positif dan signifikan terhadap laporan keuangan, (2) tingkat pendidikan tidak perbengaruh positif dan signifikan terhadap kualitas laporan keuangan, (3) ukuran usaha berpengaruh positif dan signifikan terhadap kualitas laporan keuangan.Kata kunci: Pemahaman Akuntansi, SAK ETAP, Tingkat Pendidikan, Ukuran Usaha, Kualitas Laporan Keuangan.
ANALISIS PENGARUH KONDISI KEUANGAN, DEBT DEFAULT DAN PERGANTIAN KAP TERHADAP OPINI AUDIT GOING CONCERN Rakasiwi, Riana; Ikhsan, Syarbini
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 6, No 1 (2017): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v6i1.39045

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh kondisi keuangan perusahaan, debt default dan pergantian kantor akuntan publik (KAP) terhadap penerimaan opini audit going concern. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling yaitu pemilihan sampel dengan beberapa kriteria tertentu dan dihasilkan sampel sebanyak 48 perusahaan yang terdaftar di BEI selama 4 periode yaitu 2012-2015. Metode analisis data pada penelitian ini adalah regresi logistik. Pengujian hipotesis menggunakan program SPSS 20. Hasil penelitian dalam penelitian ini menunjukkan kondisi keuangan berpengaruh terhadap opini audit going concern sedangkan debt default dan pergantian KAP yang dilakukan perusahaan tidak berpengaruh terhadap opini audit going concern.Kata Kunci :Kondisi keuangan, debt default, pergantian KAP, opini audit goingconcern
Analisis Penerapan SAK EMKM pada Usaha Mikro, Kecil dan Menengah Teh Poci Siantan Lasmi, Sri; Rusmita, Sari; Ikhsan, Syarbini
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1682

Abstract

The purpose of this study is to compile financial statements for Siantan Tea Poci MSMEs by implementing SAK-EMKM. Qualitative research is a type of research that is used with a descriptive approach with primary data to obtain data. Data collection techniques by conducting observations, interviews, and documentation. The interactive analysis model consisting of 3 components, namely, data reduction, data presentation, and conclusion drawing is the data analysis in this study. In accordance with the results and discussion, the researcher applied SAK-EMKM as the basis for compiling and presenting the financial statements of Teh Poci Siantan that has followed SAK EMKM. The researcher prepares a balance sheet report and CALK. Abstrak Tujuan penelitian ini untuk menyusun laporan keuangan UMKM Teh Poci Siantan dengan menerapkan SAK-EMKM. Penelitian kualitatif merupakan jenis penelitian yang digunakan dengan pendekatan deskriptif dengan data primer untuk mendapatkan data. Teknik pengumpulan data dengan melakukan observasi, wawancara, dan dokumentasi. Model analisis interaktif yang terdiri dari 3 komponen yaitu, reduksi data, penyajian data, penarikan kesimpulan merupakan analisis data pada penelitian ini. Sesuai dengan hasil dan pembahasan maka peneliti menerapkan SAK-EMKM sebagai dasar untuk menyusun dan menyajikan Laporan keuangan Teh Poci Siantan sudah mengikuti SAK EMKM. Peneliti menyusun Laporan neraca dan CALK.
Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 Valensia, Gracia Sherlytta; Maulidia, Rahma; Ikhsan, Syarbini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1320

Abstract

Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.
Persepsi Wajib Pajak pada Pembingkaian Pemberitaan Kasus Penghindaran Pajak dalam Keputusan Kepatuhan Pajak Auril, Titania; Angriani, Elda; Nanda, Nanda; Ikhsan, Syarbini
Jurnal Pendidikan Akuntansi (JPAK) Vol. 11 No. 3 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n3.p327-336

Abstract

Framing causes individuals to have different behavior in making various decisions. In this research, the framing of tax avoidance news is one of the factors in taxpayers' perceptions of whether or not they will remain compliant with taxes after reading tax avoidance news. This research aims to find out how taxpayers perceive the framing of tax avoidance news in tax compliance decisions using the Theory of Planned Behavior (TPB) and the Theory of Reasoned Action (TRA) which are used as a basis for explaining changes in individual behavior when receiving the framing effect. This descriptive research was carried out by collecting primary data on the population, namely taxpayers in Pontianak City, West Kalimantan. This research data was collected from May to June 2023. Data was collected using interview techniques. Respondents in this study were selected using a purposive sampling technique. The findings in this research are the perception that taxpayers still choose to comply with taxes after hearing news about tax avoidance, which means that taxpayers think that news about tax avoidance is framed positively.
a PENGARUH PERTUMBUHAN PENJUALAN, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTIES DAN REAL ESTATE DI BEI PERIODE 2019-2022 Rafli, Raflie; Ikhsan, Syarbini
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 7 No. 2 (2024): Juli 2024
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v7i2.267

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan terhadap profitabilitas, untuk mengetahui pengaruh likuiditas terhadap profitabilitas, untuk mengetahui pengaruh ukuran perusahaan terhadap profitabilitas pada perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Penelitian ini menggunakan metode kuantitatif, jumlah populasi dalam penelitian ini adalah 92 perusahaan dan sampel dalam penelitian ini adalah berjumlah 56 perusahaan dengan 4 tahun penelitian dan total yang di dapat 224 data. Teknik analisis yang digunakan adalah regresi linier berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan likuiditas berpengaruh positif dan signifikan terhadap profitabilitas, dan sebaliknya ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas pada Perusahaan Property & Real Estate di Bursa Efek Indonesia. Peneliti selanjutnya disarankan untuk memperbaiki keterbatasan penelitian ini, seperti jumlah sampel, durasi periode, luasnya objek penelitian, dan jumlah variabel tambahan, guna memperoleh hasil yang lebih akurat dan menjelaskan hubungan antar variabel yang diuji.
Pengaruh Financial Distress, Opini Audit, Dan Price Earning Ratio Terhadap Harga Saham Wong, Vanessa; Desyana, Gita; Ikhsan, Syarbini
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5749

Abstract

Covid-19 pandemic, which occured in Indonesia during the year 2020 and continued with the emergence of Omicron variant in 2022, has caused a tremendously negative impact on the stock market, causing a downhill in stock prices almost across all industries, even resulting in financial failure for some companies, including bankruptcy. As the pandemic gradually subsided and concerns over Omicron faded, stock prices began a steady and significant recovery. This research focused on analyzing the effect of Financial Distress, Audit Opinion, and Price Earning Ratio (PER) on stock prices of restaurant, hotel, and tourism firms listed on the Indonesian Stock Exchange. The source material used is secondary data, namely the company's financial statements published on the Indonesian Stock Exchange website in 2021-2023. Purposive sampling method was used to gather the sample and underwent further analysis by a multiple regression technique. The analysis revealed that financial distress and audit opinion had an impact on stock prices. Meanwhile, the price earning ratio caused no change in stock prices.
Analisis Pengaruh Kualitas Audit Dalam Memoderasi Hubungan Kebijakan Dividen Terhadap Nilai Perusahaan Cahyati, Rosi Annisa; Muhsin, Muhsin; Ikhsan, Syarbini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2329

Abstract

In facing increasingly tight business competition, companies need to increase their economic value. One of the main factors is dividend policy, which is a strategic decision of the company. External factors such as audit quality also influence dividend policy. This research aims to evaluate the correlation between dividend policy, company value and audit quality in food and beverage sector companies on the Indonesia Stock Exchange during the 2020-2022 period. The research method used was purposive sampling and testing was carried out using Eviews 12. The results of the analysis show that the effect of dividends on company value is very small, but good audit quality can strengthen the relationship between dividends and company value in food and beverage companies listed on IDX during 2020-2022 period. The limitation of this research lies in the use of data that is limited to the food and beverage sector only. Therefore, suggestions and recommendations for further research are to conduct research with a wider sample and conduct longitudinal research to track the impact of dividend policy and audit quality on company value over time in a more comprehensive manner. Key words: dividend policy; company value; audit quality
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN CONSUMER CYCLICAL Soleha, Wiranda Warda; Yantiana, Nella; IKhsan, Syarbini
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1629

Abstract

The timeliness of the company in reporting its audited financial statements greatly affects the quality of a company's financial statements. The audit process plays an important role in ensuring the accuracy of financial statements to be an important source of information for investors, creditors, governments, and other parties in making decisions. This study aims to determine the effect of company size, audit opinion, and company age on audit delay in consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The samples used in the study can be obtained from the Indonesia Stock Exchange (IDX) website in the form of financial statements. The data analysis techniques used in this study are descriptive statistics, multiple linear regression analysis, and hypothesis testing. Based on the results of the study shows that the size of the company has a significant effect on audit delay, as well as audit opinions. However, the age of the company has no effect on the audit delay. Simultaneously, the variables used in this study, namely company size, audit opinion, and company age, have an influence of 15% expressed with an R square value.
Mental Accounting dan Heuristik: Fenomenologi pada Kolektor Merchandise Ferrary, Melissa; Ikhsan, Syarbini; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1009

Abstract

The entertainment industry is starting to present various types of merchandise to pamper fans who are members of a community. The consumptive nature of merchandise collectors can have a negative impact if it cannot be controlled properly. This research aims to understand how mental accounting and heuristics are applied to anime merchandise collectors in managing finances and making purchasing decisions. This research uses a qualitative method with a phenomenological approach. The data collection techniques used in this research are structured interviews and in-depth observation. This research uses data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this research show that anime merchandise collectors have applied mental accounting and heuristics to managing their finances and in making purchasing decisions. Of the eight informants interviewed, each had their own way of managing their finances but had the same goal, namely being able to control impulsive buying.
Co-Authors ., Rusliyawati Angelicia Angkawijaya, Riky Angriani, Elda Auril, Titania Cahya, Fuji Anggun Cahya Cahyati, Rosi Annisa Caren, Caren Damayanti, Fera Damayanti, Uci Desyana, Gita Dosinta, Nina F Elok Heniwati Ferrary, Melissa Hamzani, Umiaty Haryo Katlu, Mychel Gabrielli Haryono Haryono Helisa Noviarty Helmi, Syarif M Herlina Herlina Imelda, Lia Juanda Astarani Kalimantari, Ria Nursani Putri Khristina Yunita Lasmi, Sri Lestaluhu, Muthi'ah Faradiba Lyawati, Dilla M. Helmi, Syarif Maulana, M. Ikhsan Maulidia, Rahma MUHAMMAD FAHMI Muhsin Muhsin Nanda Nanda Napiajo Napiajo Nina Febriana Dosinta Rafa, Wukuf Dilvan Rafli, Raflie Rakasiwi, Riana Rudy Kurniawan Rusmita , Sari Santak, M. Chiquitha Okta Vania Santi Santi Sari Rusmita Soleha, Wiranda Warda Umyana, Ayu Valensia, Gracia Sherlytta Vitriyan Espa Wong, Vanessa Wulandari, Rahmaniar Yantiana, Nella