Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia BISNIS : Jurnal Bisnis dan Manajemen Islam
Alwi, Bramastya Datum
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE SUPPLY SIDE FACTORS IMPACT ON THE EFFECTIVENESS OF INDONESIAN GOVERNMENT INTERNAL AUDIT FUNCTION Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
The Supply Side Factors Impact on the Effectiveness of Indonesian Government Internal Audit Function Alwi, Bramastya Datum; Yuyetta, Etna Nur Afri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12736

Abstract

This study examines the effect of supply-side variables on the effectiveness of the Government Internal Supervisory Apparatus (GISA) function. These variables are organizational competence, organizational independence, compliance with audit implementation standards, risk-based audit planning, implementation of the Quality Assurance and Improvement Program (QAIP) and auditee attributes. The samples used in this study were 81 GISA units at the level of district and city governments. This work used a questionnaire to measure variables. Each unit of GISA was represented by a structural official or supervisor/auditor. Personnel occupying these positions were selected because they are considered to have an adequate understanding of the GISA. This study provides empirical evidence that, in the context of the Indonesian Government, organizational competence, risk-based audit planning and implementation of QAIP do not have a significant positive effect on the effectiveness of GISA’s function. Meanwhile, organizational independence, compliance with audit implementation standards and auditee attributes have a significant positive effect on the effectiveness of GISA’s function.
Fintech Equity Crowdfunding Syariah Sebagai Solusi Akses Permodalan UMKM INDRIANA, INDRIANA; Satila, Hanna Trusty; Alwi, Bramastya Datum; Fikri, Mursyid
BISNIS Vol 10, No 1 (2022): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v10i1.13142

Abstract

Fintech equity crowdfunding telah masuk ke Indonesia dan berdampak kepada bertambahnya variasi pilihan pelaku usaha untuk memperoleh akses modal. Jumlah penduduk Indonesia yang mayoritas beragama Islam menjadikan potensi permintaan akses terhadap permodalan berbasis syariah berkembang, begitu juga dengan potensi fintech equity crowdfunding berbasis syariah. Akses modal melalui fintech equity crowdfunding syariah dapat menjadi alternatif sumber permodalan bagi Usaha Mikro Kecil Menengah (UMKM). Potensi keterlibatan UMKM dalam mengakses permodalan melalui sistem ini semakin terbuka sejak adanya Peraturan OJK nomor 37/POJK.04/2018 tentang Layanan Urun Dana Melalui Penawaran Saham Berbasis Teknologi Informasi (Equity Crowdfunding). Metodologi penulisan karya ilmiah ini menggunakan kajian pustaka dan metode analisis SWOT untuk mengetahui kekuatan, kelemahan, kesempatan dan tantangan dalam implementasi akses modal bagi UMKM melalui fintech equity crowdfunding syariah. Dari hasil analisis SWOT dirumuskan strategi yang dapat dilakukan oleh para stakeholder terkait antara lain; a) penguatan UMKM dari segi sumber daya, b) kesiapan penyelenggara LUD dalam melaksanakan layanan urun dana, c) kehati-hatian investor terhadap tindakan investasinya, d) peran pemerintah dalam menjamin kelangsungan yang baik dalam mekanisme fintech equiy crowdfunding syariah untuk semua stakeholder yang terlibat, dan e) peran masyarakat dalam mengawasi fintech equity crowdfunding syariah.
Co-Authors Etna Nur Afri Yuyetta Indriana Indriana, Indriana Mursyid Fikri Satila, Hanna Trusty