Article Per Year (5 Year)
p-Index From 2020 - 2025
1.497
P-Index
This Author published in this journals
All Journal JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Ecoducation IJEFSD
Islamudin, Ardhi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ASSOCIATION OF OVERCONFIDENCE MANAGEMENT WITH EARNINGS MANAGEMENT: MODERATION OF AUDIT COMMITTEE EFFECTIVENESS Islamudin, Ardhi
JEA17: Jurnal Ekonomi Akuntansi Vol 7 No 2 (2022): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.7495

Abstract

This study aims to obtain information and empirical evidence about the association of managerial overconfidence on earnings management and the effect of moderating the effectiveness of the audit committee. This study uses 1938 observations of companies listed on the Indonesian stock exchange for six periods from 2013 to 2018. The analysis technique used in this study is a moderated regression analysis using SPSS 25 software. This study finds that managerial overconfidence has a significant positive association. on earnings management, this is due to managerial overconfidence who feels he is better than other parties so that they ignore the realistic evaluation, when an investment project is not as estimated, they will perform earnings management to cover their miscalculations. Furthermore, the audit committee was unable to reduce the positive association of managerial overconfidence on earnings management, from the research data it was found that the company only met a few criteria for the effectiveness of the audit committee. Keywords: Managerial, Overconfidence, Earnings Management, Good Corporate Governance, Audit Committee
ANALISIS KETERKAITAN PSAK NO. 22, PSAK NO. 65 KOMBINASI BISNIS TERHADAP PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI Yahya, Rommist; Oktavianti, Glorya; Wahyu Andre, Bebi; Mayangsari, Sindi; Islamudin, Ardhi
Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2024): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies in today's modern era must understand PSAK and its implications to ensure proper and accurate consolidated financial statements based on applicable accounting standards. consolidated financial statements include information about the condition and financial position and results of operations of the parent company and one or more subsidiaries, as if they were a single company. The purpose of this study is to discuss the Financial Accounting Standards, namely PSAK No.22 and PSAK 65 in preparing consolidated financial statements. This research method uses a qualitative method with a descriptive or narrative approach obtained from library research. This article describes the relationship between PSAK No.22 and PSAK 65 regarding business combinations in an effort to prepare consolidated financial statements.
TOURISM SECTOR ANALYSIS OF ORIGINAL INCOME OF THE GRESIK DISTRICT Sri Setiawati, Ririt Iriani; Tri Pamudya, Mochammad Akbar; Vizandra, Ellyzabeth Putri; Habibie, Samas Adimisa Mishbah; Islamudin, Ardhi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.10170

Abstract

In realizing national development, the central government and local governments also have an important role in the success of national development, so the central government imposes decentralization which aims to provide full discretion to the regions in realizing responsible autonomous regions, to regulate and manage the interests of the community in accordance with the conditions and potential possessed by the region. One of the decentralization can be seen from the number of visits, the number of tourist attractions and the number of hotels in the Gresik Regency area. The research was conducted on the number of visits, the number of tourist attractions and the number of hotels in Gresik Regency. This study uses primary data with secondary data collection techniques. The analysis test was carried out with classical assumptions, hypothesis testing and data processing using SPSS version 25. The results of the data analysis test indicate that simultaneously the number of visits, the number of tourist attractions and the number of hotels have an effect on local revenue. And partially the number of visits, the number of tourist attractions and the number of hotels together have an effect on local revenue. The conclusion of this study is that the independent variables, namely the number of visits, the number of tourist objects, and the number of hotels, simultaneously and partially affect the dependent variable, namely local revenue in Gresik Regency.
The Effect of Digital Marketing-Upgrading and Product Virality on the Sustainability of MSMEs Habibie, Samas Adimisa Mishbah; Santoso, Ribut; Islamudin, Ardhi; Vizandra, Ellyzabeth Putri
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2906

Abstract

This study aims to understand the role of consumer behavior in mediating the influence of virality, digital marketing, and product enhancement on the desires of MSMEs in East Java. This study expands our understanding of the impact of digital marketing, product enhancement, and virality on the desires of MSMEs in East Java, focusing on diverse consumer behavior. With a quantitative approach, this study uses a survey method with a questionnaire as the main instrument, involving 160 respondents from various cities in East Java, including Surabaya, Malang, and Mojokerto. The variables explained include digital marketing (X1) consisting of social media indicators, websites, and mobile marketing; product enhancement (X2) such as product quality and innovation; and virality (X3) which includes content creativity and the use of influencers. Consumer behavior (Y) focuses on satisfaction, loyalty, and interest, as well as MSME desires (Z) which are measured through profitability and public acceptance. The results of the analysis show that digital marketing has a positive effect on consumer behavior, which has an impact on increasing customer loyalty and satisfaction. In addition, product enhancement and virality significantly affect the desire of MSMEs, with consumers more interested in modern and popular products.
The Impact of Income Inequality and Energy Consumption Dynamics on Environmental Degradation in Indonesia S, Ririt Iriani Sri; Islamudin, Ardhi; P, Ni Putu Rekha; Jaenudin, M; Imamah , Fauziyah
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i8.5317

Abstract

Climate change as a form of environmental degradation is an important issue that needs to be addressed to achieve the SDGs. The aim of this research is to analyze the influence of economic growth, energy consumption, income inequality on environmental degradation in Indonesia in the long term and short term and to analyze the suitability of the hypothesis Environmental Kuznets Curve (EKC) is theoretically proven and valid in Indonesia both in the long term and short term. Researchers focus on research in Indonesia because Indonesia is a developing country with significant economic growth, but often there is intensive exploitation of natural resources. The data used in this research is time series data year 1991-2020. In this research, Error Correction Model (ECM) is used to see the influence of independent variables on the dependent variable in the long term and short term, as well as to test hypotheses Environmental Kuznets Curve (EKC), the hypothesis which states there is a relationship between economic growth and environmental quality and depicts an inverted curve is tested using the program Eviews 12. The results of this research are that the economic growth variable has no effect on environmental degradation in Indonesia in the short term, but in the long term economic growth has a significant positive effect on environmental degradation. The energy consumption variable has a positive and significant influence on environmental degradation in Indonesia both in the short and long term. The income inequality variable has no effect on environmental degradation in Indonesia in both the short and long term, there is a negative effect but it is not significant. Environmental Kuznets Curve (EKC) in Indonesia is in accordance with the existing EKC hypothesis. The government needs to implement sustainable development policies and green technology to reduce the negative impact of economic growth and energy consumption on the environment.
EXPLORATION OF FACTORS AFFECTING AUDIT QUALITY (EMPIRICAL STUDY AT ONE OF THE PUBLIC ACCOUNTING FIRMS IN SURABAYA) Syahda, Keisya Anindya; Islamudin, Ardhi; Vizandra, Ellyzabeth Putri; Fitriani, Nurul
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.132337

Abstract

This study aimed to explore how auditors at a medium-sized Public Accounting Firm (KAP) in Surabaya understood and responded to various factors influencing audit quality, including time pressure, team dynamics, ethical challenges, and institutional demands. A descriptive qualitative approach with a case study design was applied. Data were collected through semi-structured interviews with two senior auditors, participatory observation, and documentation. Thematic analysis was carried out using structured pattern identification and triangulation of techniques and sources to ensure credibility. The findings reveal seven key themes: understanding audit quality, audit quality indicators, auditor experience, professionalism under pressure, time management strategies, team communication culture, and maintaining audit integrity under institutional pressure. The study shows that audit quality is shaped by procedural compliance, professional ethics, effective teamwork, and adaptive strategies. Experience and professionalism play a critical role in managing pressure and maintaining objectivity. This research contributes to understanding the behavioural dynamics of auditors and highlights the importance of synergy between ethics, competence, and collaboration in the Indonesian audit context. Keywords: audit quality, professionalism, team dynamics, institutional pressure, qualitative study
Karakteristik Perusahaan dan Penghindaran Pajak: Corporate Characteristics and Tax Avoidance Islamudin, Ardhi; Fitriani, Nurul; Vizandra , Ellyzabeth Putri; Habibie , Samas Adimisa Mishbah
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1740

Abstract

Pajak merupakan sumber utama penerimaan negara di Indonesia; namun, bagi badan usaha, pajak sering dianggap sebagai beban, sehingga mendorong terjadinya strategi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, leverage, reputasi perusahaan, likuiditas, dan profitabilitas terhadap penghindaran pajak pada perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Sebanyak 1.510 observasi perusahaan per tahun diuji menggunakan regresi linier berganda dalam STATA 17. Hasil penelitian menunjukkan bahwa capital intensity dan leverage berpengaruh negatif terhadap penghindaran pajak. Sebaliknya, reputasi perusahaan, likuiditas, dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Secara teoritis, penelitian ini memberikan kontribusi terhadap literatur dengan memperluas pemahaman tentang determinan penghindaran pajak melalui penyertaan reputasi perusahaan, variabel yang jarang dieksplorasi dalam konteks Indonesia. Secara praktis, temuan penelitian ini memberikan implikasi bagi otoritas pajak dalam merancang strategi pengawasan dan kebijakan kepatuhan yang lebih efektif, serta bagi manajemen perusahaan dalam merumuskan strategi fiskal yang selaras dengan karakteristik dan reputasi perusahaan
Analisis Sistem Pengendalian Internal pada Penerimaan Kas dan Verifikasi Invoice pada Hotel XYZ Salsabila, Devana; Islamudin, Ardhi
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6157

Abstract

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.
Co-Authors Fitriani, Nurul Imamah , Fauziyah Jaenudin, M Mayangsari, Sindi Oktavianti, Glorya P, Ni Putu Rekha Ribut Santoso S, Ririt Iriani Sri Salsabila, Devana Samas Adimisa Mishbah Habibie Sri Setiawati, Ririt Iriani Syahda, Keisya Anindya Tri Pamudya, Mochammad Akbar Vizandra , Ellyzabeth Putri Vizandra, Ellyzabeth Putri Wahyu Andre, Bebi Yahya, Rommist