Article Per Year (5 Year)
p-Index From 2020 - 2025
2.737
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi 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) 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 Journal of Islamic Contemporary Accounting and Business
Challen, Auliffi Ermian
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mathematics Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
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.
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.
Co-Authors Adriansyah, Mohamad Vikri Bahdi, Sabila Amalia Elmanizar, Elmanizar Fitri, Hadiati Gunawan, Andri Gusman, Regita Virgiana Imelda Sari Ismail, Verni Yuliati Karan, Ayu Agni Hastun Khalita, Roselina Maimunah, Hafsah Muhammad Akhyar Adnan Muhammad Faisal Nurhayati, Ely Oktavia, Dzuhrini Oktaviani oktaviani Purnawati, Purnawati Rohmah, Fajriyani Nur Subing, Hesty Juni Tambuati Utie, Maulida Salmi Zaki, Amry