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All Journal Juara: Jurnal Riset Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan JPM: JURNAL PENGABDIAN MASYARAKAT Humanism : Jurnal Pengabdian Masyarakat Operations Research: International Conference Series Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Jurnal Abmas Negeri (JAGRI) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Accounting, Management and Economics Research Jurnal Audit dan Perpajakan Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi Neraca Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Akuntansi dan Bisnis Krisnadwipayana

Challen, Auliffi Ermian

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Author-ID : 1509177

Religion Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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PENGARUH KUALITAS AUDITOR, AUDIT TENURE DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Oktaviani, Oktaviani; Challen, Auliffi Ermian
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2727

Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the companyâ€™s ability to continue functioning as a business entity. This study aims to obtain empirical evidence about the effect of auditor quality, audit tenure, and debt default on the acceptance of going concern audit opinion. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange and have fulfilled the criteria that existed during the 2013-2017 period, a total of 20 companies. Data analysis techniques using logistic regression. The results of this study empirically prove that auditor quality and the debt default has a positive effect on the acceptance of going concern audit opinion, audit tenure has a negative effect on the acceptance of going concern audit opinion.

SOSIALISASI HARMONISASI PERATURAN PERPAJAKAN BAGI GURU-GURU SMA Elmanizar, Elmanizar; Challen, Auliffi Ermian; Fitri, Hadiati
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023): Inovasi Sosial dan Penguatan Kapasitas Menuju Pembangunan Berkelanjutan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1570

The Law on Harmonization of Taxation Regulations covers the General Provisions and Procedures of Taxation, Income Tax, Value Added Tax, Taxpayer Voluntary Disclosure Program, Carbon Tax, and Excise. Because the Harmonization of Taxation Regulations contains new tax provisions (changes), teachers do not understand the contents of the Harmonization of Taxation Regulations. The purpose of this training on taxation is so that teachers can update their knowledge of the latest Tax regulations. So that the Economics subject material they teach will be updated, by Law No. 7 of 2021, namely Harmonization of Tax Regulations. The target of this training is economics teachers who are members of MGMP JP II. This training activity provides many benefits for teachers to increase the knowledge of Economics teachers in Taxation according to the latest regulations, namely Harmonization of Tax Regulations which at the same time becomes the uniformity of taxation material in Economics subjects in these various schools.

Analisis Kinerja Keuangan Perusahaan Menggunakan Metode EVA, MVA dan FVA Zaki, Amry; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

The purpose of this study was to determine the financial performance of companies in the food and beverages sub-sector. using economic value-added, market value, and financial value-added methods. The population of this study is manufacturing companies listed on the Indonesia stock exchange. The total sample used 9 companies in the food and beverages sub-sector. The data analysis of this study used the calculation of EVA, MVA, and FVA methods. The result showed the 7 companies produced positive values in the 2016-2020 Period. Companies with positive value succeeded in creating economic added value for the company and shareholders. The result of the MVA Calculation shows the 6 companies produce a positive MVA value which indicates that the company has succeeded and increased the added value of the invested capital. While the result of the FVA calculation, there are 8 companies that have succeeded in producing positive FVA Value, this shows that the companies are able to create financial added.

Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Khalita, Roselina; Challen, Auliffi Ermian
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

This research was conducted with the aim of examining the effect of company growth, financial distress, and disclosure on going concern audit opinion acceptance. This research was conducted using logistic regression method. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. Sampling with a total of 95 companies was carried out by using purposive sampling technique. While the analysis was carried out by descriptive statistical test and logistic regression test. Based on the data analysis conducted in this study, it can be concluded that company growth has no effect on going concern audit opinion acceptance. Financial Distress has a positive effect on going concern audit opinion acceptance. Disclosure has a negative effect on going concern audit opinion acceptance

Pengaruh Audit Jarak Jauh, Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit Gusman, Regita Virgiana; Challen, Auliffi Ermian
Jurnal Akuntansi Neraca Vol. 1 No. 3 (2023): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i3.14

Adanya wabah Covid-19 membatasi ruang gerak jasa auditor dapat meningkatkan risiko kesalahan penyajian material sehingga dapat memengaruhi kualitas audit. Para auditor mencari alternatif salah satunya dengan metode audit jarak jauh dengan menggunakan teknologi informasi dan komputer dalam setiap proses auditnya. Kinerja auditor dan locus of control merupakan faktor lain yang memengaruhi kualitas audit. Penelitian ini bertujuan untuk mengetahui pengaruh audit jarak jauh, teknik audit berbantuan komputer, kinerja auditor, dan locus of control terhadap kualitas audit. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sumber data berupa data primer yang didapatkan dengan menyebarkan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik (KAP) di wilayah Jakarta Pusat. Sample penelitian ini berjumlah 50 responden. Metode analisis data yang digunakan adalah analisis regresi berganda dengan tingkat signifikan 5%. Dalam penelitian ini memperoleh hasil bahwa audit jarak jauh dan teknik audit berbantuan komputer tidak memiliki pengaruh pada kualitas audit. Sementara kinerja auditor dan locus of control memiliki pengaruh positif dan signifikan pada kualitas audit.

Meningkatkan Efektifitas dan Kualitas Karya Ilmiah Melalui Pelatihan Manajemen Referensi Bagi Dosen dan Mahasiswa Faisal, Muhammad; Challen, Auliffi Ermian; Sari, Imelda
Humanism : Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5386

Publikasi di jurnal ternama saat ini membutuhkan software pengelolaan referensi, namun masih banyak dosen yang mengalami kesulitan dalam penggunaannya. Hal yang sama juga dirasakan siswa dalam mempersiapkan tugas akhir; siswa masih mengalami kesulitan dalam membuat kutipan dan daftar referensi. Hal tersebut dinilai kurang efektif, sehingga membutuhkan software pengelolaan referensi, seperti Mendeley. Pelatihan ini diusulkan berdasarkan kendala-kendala yang dialami dosen dan mahasiswa dalam pembuatan daftar referensi dan penulisan sitasi. Metode yang digunakan dalam pelatihan ini adalah ceramah, praktik, dan tanya jawab. Survei dilakukan dengan menyebarkan kuesioner sebelum dan sesudah kegiatan. Dari rangkaian kegiatan yang dilaksanakan, hasil pelatihan menunjukkan peningkatan kualitas peserta, dimana seluruh peserta sudah mampu membuat kutipan dan daftar pustaka. Tanggapannya positif; peserta berkomitmen untuk segera mendapatkan ilmu baru dalam artikel ilmiah atau tugas akhir mereka. Hasil dari pelatihan ini dapat memberikan kontribusi untuk meningkatkan efektivitas dan kualitas peningkatan kegiatan di lingkungan perguruan tinggi.

Penyusunan Laporan Keuangan untuk Raudhatul Athfal Challen, Auliffi Ermian; Faisal, Muhammad; Sari, Imelda; Purnawati, Purnawati
Jurnal Abmas Negeri (JAGRI) Vol. 5 No. 1 (2024): Volume 5 Nomor 1 Juni 2024
Publisher : Sarana Ilmu Indonesia (salnesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36590/jagri.v5i1.863

Penyusunan laporan keuangan merupakan bagian dari pengelolaan lembaga pendidikan. Laporan keuangan yang baik dapat memberikan gambaran lembaga pendidikan telah dikelola dengan baik. Penggunaan uang lembaga pendidikan harus dapat dipertanggungjawabkan demi kelancaran pencapaian tujuan pendidikan. Pelatihan ini bertujuan untuk memberikan peningkatan pemahaman kepada guru-guru di IGRA mengenai penyusunan laporan keuangan Raudhatul Athfal. Tahapan yang dilakukan yakni perencanaan, persiapan, pelaksanaan, dan evaluasi. Metode pelatihan yang dilaksanakan berupa ceramah, tanya jawab, dan simulasi. Hasil yang diharapkan dari pelatihan ini adalah pengelolaan keuangan Lembaga Pendidikan Raudhatul Athfal menjadi lebih bermutu dengan adanya laporan keuangan. Pelatihan ini telah memberikan kontribusi yang sangat berharga dalam pengembangan pengetahuan dan keterampilan guru-guru dalam menyusun laporan keuangan pada Lembaga Pendidikan Raudhatul Athfal.

Pengaruh Komisaris Independen, Komite Audit, dan Spesialisasi Auditor Terhadap Integritas Laporan Keuangan Bahdi, Sabila Amalia; Challen, Auliffi Ermian
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol. 4 No. 2 (2024)
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v4i2.5951

Penurunan integritas laporan keuangan akan mendorong kecurangan laporan keuangan. Untuk menjaga integritas laporan keuangan perusahaan maka diperlukan pengawasan. Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, komite audit, dan spesialisasi auditor terhadap integritas laporan keuangan. Integritas laporan keuangan diukur dengan menggunakan C-score sebagai proksi konservatisme. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2016-2020. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan program komputer SPSS. Hasil penelitian ini menunjukan komisaris independen tidak berpengaruh terhadap integritas laporan keuangan, komite audit berpengaruh positif terhadap integritas laporan keuangan, dan spesialisasi auditor berpengaruh positif terhadap integritas laporan keuangan. Artinya jika komite audit dan spesialisasi auditor meningkat maka akan mendorong peningkatan integritas laporan keuangan dan jika komite audit dan spesialisasi auditor menurun maka akan mendorong penuruan integritas laporan keuangan.

Analysis of the Application of Statements of Financial Accounting Standards Number 71 concerning Financial Instruments (Case Study at Ltd Bank BRI (Persero) Plc in 2020) Adriansyah, Mohamad Vikri; Challen, Auliffi Ermian
Operations Research: International Conference Series Vol. 3 No. 2 (2022): Operations Research International Conference Series (ORICS), June 2022
Publisher : Indonesian Operations Research Association (IORA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/orics.v3i2.132

Statements of Financial Accounting Standards are commonly called PSAK in Indonesian terms. PSAK No. 71, which is the adoption of International Financial Reporting Standards (IFRS) 9, has officially come into force effective as of 1 January 2020 as Indonesia's new Financial Accounting Standards are commonly called SAK in Indonesian terms. PSAK No. 71 changed several rules related to financial instruments. This emerged as a response to the failure of corporations, especially the financial sector, which could not see signals from the market regarding uncollected bills from the start. This study aims to determine the application of PSAK No. 71 Financial Instruments in the financial sector, especially in the banking industry. The subject in this study is Ltd Bank BRI (Persero) Plc because Ltd Bank BRI (Persero) Plc is the Bank with the largest total assets and the Bank with the highest credit distribution value in Indonesia in 2020. The object in this study is the financial statements of Ltd Bank BRI (Persero) Plc ending as of December 31, 2020. This research type of research is descriptive qualitative with a case study approach. The results showed that Ltd Bank BRI (Persero) Plc had implemented all the regulations contained in PSAK No. 71 for the financial statements ended December 31, 2020, and the impact of implementation can be seen from the total value of Allowance for Impairment Losses are commonly called CKPN in Indonesian terms which increased by 29.07% at the beginning of its implementation.

Pelatihan Penyusunan Laporan Keuangan Masjid Berbasis Ilmu Pengetahuan dan Teknologi untuk Pengurus Masjid (Ta'mir) Adnan, Muhammad Akhyar; Gunawan, Andri; Challen, Auliffi Ermian; Subing, Hesty Juni Tambuati
Journal of Entrepreneurship and Community Innovations Vol 3 No 2 (2025): FEBRUARI 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i2.253

Mosques often face a paradox of appearing to lack funds, especially for construction or renovation, despite having aggregate funds that remain unclear. This issue arises because most mosques lack the capability to prepare financial reports, which, if consolidated, would provide a clearer picture of the available funds. To address this, mosque administrators require accounting training to ensure transparency and better fund management. Such training was conducted for 20 administrators from 10 mosques in Cempaka Putih, Jakarta, involving two stages: four theory sessions and one practical session with exercises. The results were encouraging, as participants' pre- and post-test scores showed significant improvement. This demonstrates their increased understanding of financial reporting. The training aims to equip mosques with the skills to prepare systematic and transparent financial reports. The managerial implications are profound, promoting professionalism and accountability in mosque financial management. By mastering financial reporting methods and leveraging technology, administrators can present clear, accurate financial information to the congregation and stakeholders. Over time, this approach is expected to address funding challenges and enhance trust in financial governance.

Co-Authors Adriansyah, Mohamad Vikri Arfan Ikhsan, Arfan Aryani, Amelia Dwi Asaari, Masagus Bahdi, Sabila Amalia Budiantoro, Harry Elmanizar, Elmanizar Fabian, Reynara Rizky Fitriani, Heppy Gunawan, Andri Gusman, Regita Virgiana Hadiati Fitri Hasan, Nida Nadya Hesty Juni Tambuati Subing Imelda Sari Jalilah, Muayyanah Juniarti, Adinda Risma Karan, Ayu Agni Hastun Karimulloh, Karimulloh Khalita, Roselina Muhammad Akhyar Adnan Muhammad Faisal Oktavia, Dzuhrini Oktaviani oktaviani Perdana Wahyu Santosa Primadini, Adinda Purnawati, Purnawati Rohmah, Fajriyani Nur Shefira, Shefira Suhirman Madjid Tantri Ningsih, Hestin Agus Utie, Maulida Salmi Vidaryanti, Retno Zainal Zawir Simon Zaki, Amry

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