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All Journal Krisna: Kumpulan Riset Akuntansi 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 Jurnal Akuntansi dan Keuangan 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 Accounting, Management, Economics, and Business Journal of Entrepreneurship and Community Innovations Jurnal Akuntansi Neraca Jurnal Medika: Medika Journal of Islamic Contemporary Accounting and Business Jurnal Sistem Informasi, Akuntansi dan Manajemen
Challen, Auliffi Ermian
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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

Abstract

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

Abstract

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.
Pengaruh Audit Tenure, Rotasi Audit, dan Spesialisasi Auditor Terhadap Kualitas Audit Pada BUMN Go-Public Oktavia, Dzuhrini; Challen, Auliffi Ermian
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i1.6920

Abstract

This study was conducted to examine the effect of audit tenure, audit rotation, and auditor specialization on audit quality. Where the study of audit quality is useful for users of financial statements and auditors in particular, as well as to add empirical evidence related to several factors that affect audit quality. The measurement of audit quality used in this study uses the discretionary accrual model of Kasznik (1999). This research is different from previous research, where this research was conducted in a Go-Public BUMN company listed on the Indonesia Stock Exchange. Samples were taken from the period 2016-2020 with a purposive sampling method. The research method used is a quantitative method, using secondary data from Go Public BUMN Companies listed on the Indonesia Stock Exchange. The results of the regression analysis show that audit tenure and audit rotation have no effect on audit quality. Meanwhile, auditor specialization has a positive effect on audit quality.
Persepsi Sarjana Akuntansi Tentang Kompetensi Akuntan Profesional Rohmah, Fajriyani Nur; Challen, Auliffi Ermian; Utie, Maulida Salmi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 1 (2025): JULY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i1.201

Abstract

Problems in employment are increasingly faced by every Bachelor graduate. Graduates who do not have competence will find it difficult to be absorbed into the workforce, therefore, to be able to compete in this era of globalization, competence in their fields is needed to prepare graduates to become a skilled and competitive workforce. An accountant is also required to be able to have competence in their field to perform accounting tasks properly so that they can maintain public trust. This study aims to analyze the accountant competencies possessed by graduates of the Accounting Study Program, Faculty of Economics and Business, YARSI University. The competency areas studied based on IAESB 2019 are intellectual skills, interpersonal and communication skills, personal skills, organizational skills. The method used in this research is qualitative with a descriptive type using a survey of respondents' perceptions. The results of this study indicate the order of the most needed is 1) personal skills, 2) interpersonal and communication skills, 3) intellectual skills, 4) organizational skills
Unveiling Fraud through the Auditor’s Lens: Professional Skepticism, Competence, Time Constraints, and Red Flags Maimunah, Hafsah; Challen, Auliffi Ermian
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.565

Abstract

This study aims to examine the influence of professional skepticism, competence, time constraints, and red flags on auditors’ ability to detect fraud. The population consisted of auditors working at Public Accounting Firms (KAP) in East Jakarta, with a total of 52 respondents selected using convenience sampling. Primary data were collected through structured questionnaires, and multiple linear regression analysis was employed to test the hypotheses. The results reveal that professional skepticism has a positive and significant effect on auditors’ fraud detection ability. In contrast, competence, time constraints, and red flags show no significant effect. These findings suggest that professional skepticism plays a central role in enhancing fraud detection, while technical competence and fraud indicators require further integration with critical judgment and professional awareness. The study implies that audit firms should prioritize strengthening professional skepticism through training and ethical reinforcement to improve fraud detection effectiveness. However, the study is limited by the small sample size, restricted research scope, and limited variables. Future research is recommended to expand the sample coverage, include additional influencing factors such as auditor independence or organizational support, and adopt mixed-method approaches to provide deeper insights into fraud detection practices.
Pengaruh Audit Tenure, Audit Fee, Audit Capacity Stress serta Spesialisasi Auditor terhadap Kualitas Audit Fitriani, Heppy; Challen, Auliffi Ermian
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.7685

Abstract

The purpose of this study is to investigate the impact of auditor specialization, audit tenure, audit fee, and audit capacity stress on audit quality. The descriptive-quantitative technique is applied in this study. The population of manufacturing businesses in the consumer products sector that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 is used in this study. The sampling method employed in this study is purposive sampling, produced a sample of sixteen firms. The yearly financial reports from the Indonesian Stock Exchange's official website are the secondary data used in this study (IDX). Using SPSS version 29.0, logistic regression is the analytic approach employed. The findings demonstrated that there was no relationship between audit quality and auditor specialization, audit tenure, dan audit capacity stress. Audit fees, however, have a detrimental impact.
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

Abstract

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.
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.1967

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.1995

Abstract

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 Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag Susanti, Dewi Sri; Challen, Auliffi Ermian; Elmanizar, Elmanizar; Ikhsan, Arfan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.454

Abstract

This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag
Co-Authors Adriansyah, Mohamad Vikri Arfan Ikhsan, Arfan Aryani, Amelia Dwi Aulia, Shindi Bahdi, Sabila Amalia Dewi Sri Susanti Elmanizar, Elmanizar Fabian, Reynara Rizky Fitri, Hadiati Fitriani, Heppy Ghazali, Muhammad Gunawan, Andri Gusman, Regita Virgiana Hasan, Nida Nadya Imelda Sari Ismail, Verni Yuliati Karan, Ayu Agni Hastun Karimulloh, Karimulloh Khalita, Roselina Maimunah, Hafsah Muhammad Akhyar Adnan Muhammad Faisal Nurhayati, Ely Oktavia, Dzuhrini Oktaviani oktaviani Purnawati, Purnawati Rohmah, Fajriyani Nur Safitri, Leli Amelia Subing, Hesty Juni Tambuati Utie, Maulida Salmi Vidaryanti, Retno Zain, Effendi Zainal Zawir Simon, Zainal Zawir Zaki, Amry