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All Journal English Review: Journal of English Education JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi Bisnis Pelita Bangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Bukhori Muslim, Ahmad
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Implementasi Laporan Keuangan Digital melalui Akuntansi UKM di Resto Olin’s Café Bekasi Dyah Permatasari, Maulina; Yahya, Adibah; Bukhori Muslim, Ahmad; Yulianik, Yulianik; Aulia Masduki, Farah
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.1204

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have become the biggest contributor to economic growth. The success of small and medium businesses is inseparable from digital developments. In increasing financial managerial capacity in terms of financial reporting, one of the methods used is to prepare financial reports with the help of the SME Accounting application. Community service implementation partners are SMEs engaged in buying and selling groceries. In order to improve financial literacy of partners, the methods used are in the form of lectures, discussions, mentoring and practice. In implementing the SME Accounting application, partners are assisted in creating accounts and inputting transactions. The purpose of this activity is to facilitate partners in preparing financial reports through the implementation of the SME Accounting application. The results of the activity show that partners are assisted by this activity, and hope that this activity can continue
ICT BARRIERS IN EFL REMOTE EDUCATION: COMPARATIVE EXPERIENCES OF SENIOR HIGH SCHOOL TEACHERS ACROSS SCHOOL TYPES IN WEST JAVA, INDONESIA Eddraoui, Bouchra; Sukyadi, Didi; Bukhori Muslim, Ahmad; Musthafa, Bachrudin
English Review: Journal of English Education Vol. 13 No. 2 (2025)
Publisher : University of Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/erjee.v13i2.11835

Abstract

The COVID-19 pandemic has disrupted education globally. In response, the Indonesian government mandated an immediate transition to virtual teaching. However, the rapid transformation was associated with unprecedented challenges and complications. This qualitative study investigates the experiences of 24 EFL senior high school teachers in West Java, Indonesia, representing diverse school backgrounds. The study illustrated that the teachers faced various challenges categorised into three significant aspects: 1-Technological/Technical (equity and accessibility, bandwidth, technological support), 2- Students (lack of motivation, time management, changed behaviour), and 3-Facilitator's abilities (limited ICT abilities, burnout, workload). Specifically, urban public high school teachers failed to keep students engaged and motivated in online classrooms. In contrast, rural public senior high school instructors encountered severe technical hurdles, such as inadequate internet access and limited digital equipment, making it challenging to prepare interactive classes. Furthermore, private senior high school instructors were unprepared for online education and battled to keep their pupils engaged and motivated. Furthermore, private Islamic school teachers had a particular issue connecting their teaching techniques with Islamic beliefs, which complicated digital tools and platforms. The study suggests that EFL teachers require extensive support networks, focused interventions, and specialised training to address these issues.
Does Size Matter? Examining the Role of Firm Size in the Relationship Between Previous Audit Opinions and Going Concern Audit Quality Triwibowo, Edi; Bukhori Muslim, Ahmad; Agil Aditya Putra, Altaf
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3118

Abstract

This study investigates the influence of company size, solvency, and profitability on going-concern audit opinions and examines the moderating role of audit firm size. Data from 72 firm-year observations of manufacturing companies listed on the Indonesia Stock Exchange (2022–2024) were analyzed using logistic regression. The results show that company size has a significant negative effect on going-concern audit opinions, while solvency and profitability do not have significant direct effects. However, audit firm size significantly strengthens the relationship between profitability, solvency, and company size with going-concern opinions. The findings confirm that auditors’ judgments are influenced not only by financial performance but also by auditor capacity and independence. This study contributes to the audit quality literature by integrating firm-specific and auditor-specific determinants of going-concern evaluations in emerging markets.
Audit Opinions and Auditor Switching under Management Change Oktaviano, Benny; Bukhori Muslim, Ahmad
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i02.3151

Abstract

This study investigates how audit opinions affect auditor switching and management change in listed companies using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Unfavorable or modified audit opinions often create management dissatisfaction, potentially driving decisions to replace auditors or restructure leadership. Using firm data analyzed through bootstrapping for path significance, the findings reveal that audit opinion positively and significantly influences auditor switching (β = 0.215; p = 0.012) and negatively affects management change (β = −0.134; p = 0.037). In contrast, auditor switching shows a positive and significant relationship with management change (β = 0.289; p = 0.000). These results highlight that audit opinions are a key determinant of organizational shifts, directly and indirectly shaping managerial and auditor transitions. The findings underscore the importance of transparent reporting in maintaining organizational stability.
Tax Planning as a Strategic Catalyst: Moderating the Relationship Between Current Tax Expense and Earnings Management Bukhori Muslim, Ahmad; Oktaviano, Benny; Triwibowo, Edi
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12702

Abstract

Growing concerns over aggressive earnings management practices have raised questions about the role of tax planning in corporate reporting. This study aims to examine whether tax planning moderates the relationship between current tax expense and earnings management in publicly listed manufacturing companies. Using panel data from firms listed on the Indonesia Stock Exchange during 2019–2023, the analysis employs regression models with interaction terms to capture the moderating effect. The results indicate that tax planning significantly alters the relationship, allowing firms to manage earnings without proportionally increasing current tax expenses. These findings highlight the dual role of tax planning as both a tool for fiscal efficiency and a potential mechanism for opportunistic behavior. The study concludes that stricter oversight is necessary to ensure that tax planning practices do not undermine the integrity of financial reporting.
Co-Authors Agil Aditya Putra, Altaf Aulia Masduki, Farah Bachrudin Musthafa Didi Sukyadi Dyah Permatasari, Maulina Eddraoui, Bouchra Oktaviano, Benny Triwibowo, Edi Yahya, Adibah Yulianik, Yulianik