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All Journal Jurnal Akuntansi Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IQTISHODUNA Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Akuntansi JURALINUS JURDIASRA
Ersyafdi, Ilham Ramadhan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DAMPAK COVID-19 TERHADAP KUALITAS AUDIT Ilham Ramadhan Ersyafdi; Nurul Fauziyyah
Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i2.2914

Abstract

ABSTRACT: This study aims to describe what areas need to be considered in auditing and audit quality during the pandemic using the literacy study method or what is called library research. The data used include previous research, current data from relevant sources, books, and various reports related to the topic under study. The exposition method is the data analysis method used in this study. There are 8 things that need to be considered during this pandemic, namely (1) Identification and assessment of the risk of material misstatement, (2) auditor's response to risk assessment, (3) audit evidence, (4) audit of accounting estimates, (5) subsequent events, ( 6) going concern, (7) modification of the audit report opinion, and (8) emphasis on matters in the audit report where audit is a top priority in the list of auditors when they work at the end of the financial year. The results of the study stated that COVID-19 tends to have a negative impact on audit quality as seen from various surveys that auditors have difficulty in gathering audit evidence.Keywords:  Audit Report, Audit Quality, COVID-19.  ABSTRAK: Penelitian ini memiliki tujuan untuk menggambarkan area – area apa saja yang perlu diperhatikan dalam audit dan dampaknya terhadap kualitas audit pada masa pandemi dengan metode studi literasi atau disebut penelitian pustaka. Data yang digunakan di antaranya adalah penelitian terdahulu, data terkini dari sumber yang relevan, buku, dan berbagai laporan yang berkaitan topik yang diteliti. Metode eksposisi menjadi metode analisis data yang digunakan dalam penelitian ini. Terdapat 8 hal yang perlu diperhatikan saat pandemi ini yaitu (1) mengidentifikasi dan menilai risiko salah saji material, (2) respons auditor terhadap penilaian risiko, (3) bukti audit, (4) audit atas estimasi akuntansi, (5) peristiwa kemudian, (6) going concern, (7) modifikasi opini laporan audit, dan (8) penekanan hal dalam laporan audit dimana bukti audit merupakan prioritas utama dalam daftar kekhawatiran auditor saat mereka bekerja pada akhir tahun keuangan. Hasil penelitian menyatakan bahwa COVID-19 cenderung berdampak negatif terhadap kualitas audit dilihat dari berbagai survei bahwa auditor mengalami kesulitan dalam mengumpulkan bukti audit.Kata Kunci: Laporan Audit, Kualitas Audit, COVID-19.
Pengaruh Rasio Keuangan, Karakteristik Perusahaan dan Intellectual Capital terhadap Financial Distress pada Perusahaan Lembaga Keuangan Ilham Ramadhan Ersyafdi; Devi Nurmah Wani; Habsyah Fitri Aryani
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.11335

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui variabel independen apa saja yang dapat mempengaruhi financial distress. Penelitian ini menggunakan objek perusahaan lembaga keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel yang digunakan adalah 12 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan penelitian ini dapat disimpulkan bahwa financial distress dapat dipengaruhi oleh tiga variabel independen dari rasio keuangan, yaitu likuiditas (X1), solvabilitas (X2) dan profitabilitas (X3). Sedangkan empat variabel karakteristik perusahaan yaitu kepemilikan manajerial (X4), kepemilikan institusional (X5), ukuran perusahaan (X6), komite audit (X7) dan variabel intellectual capital (X8) tidak dapat mempengaruhi financial distress.
Wajah pembelajaran online akuntansi era pandemi Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
FORUM EKONOMI Vol 24, No 4 (2022): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v24i4.11847

Abstract

Pandemi COVID-19 telah mengganggu semua aspek seperti kesehatan, ekonomi, keuangan, pendidikan, serta cara bekerja dan belajar. Di masa pandemi, pembelajaran online menjadi solusi pendidikan dan keberadaan pandemi COVID-19 membantu mempercepat kemajuan sistem pendidikan. Penelitian ini merupakan studi kepustakaan dengan menggunakan metode analisis data deskriptif melalui tahapan pengumpulan data, telaah data, analisis data, kemudian memberikan gambaran gambaran besar pembelajaran online khususnya bidang akuntansi pada masa pandemi. Dari penelitian sebelumnya tergambar bahwa banyak faktor yang dapat memengaruhi keberhasilan pembelajaran online, namun masih terdapat kendala dan kekurangan seperti kendala teknis dan nonteknis. Preferensi dalam menggunakan platform atau media pengajaran online di setiap universitas juga berbeda dan efektivitas pembelajaran online juga masih perlu ditingkatkan untuk mencapai hasil yang diharapkan.
Dampak covid-19 pada pasar saham di berbagai negara Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
FORUM EKONOMI Vol 23, No 1 (2021): Januari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i1.8573

Abstract

COVID-19 is an unbelievable infectious disease that first emerged in China and then spread widely to other countries around the world. This pandemic which initially caused extraordinary turmoil in the health sector has gradually devastated other sectors such as education, eeconomic, financial, especially the world stock market. The unbalance condition of the world stock market began since the announcement of COVID-19 by WHO and until now the COVID-19 pandemic has not been completely resolved so that this uncertainty makes the world stock market experiencing negative turmoil. This paper aims to provide an overview of global stock market conditions at the time of the COVID-19 pandemic. This study was conducted by previous studies and associated with current information, data from credible sources, and several book references or also known as literature study. Stock market data are taken from the official stock exchange websites of each country using closing share prices at the end of each month from January to March 2020. The data analysis method used in this study is descriptive analysis method. Results showed that various countries in the world experienced a negative turmoil on their stock markets due to the presence of COVID-19 and the worst condition occurred on March 2020. In addition, among other pandemics that have occurred before, COVID-19 is one of the most shocking pandemics in the world, especially on the stock market. However, stock markets in ASIA were more severely affected than in Europe.
Pengaruh rasio finansial, dividen dan arus kas terhadap harga saham jakarta islamic index 70 Ilham Ramadhan Ersyafdi; Durotun Nasihah
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10100

Abstract

Makin berkembang pesatnya perekonomian berlandaskan islam, mengakibatkan keinginan investor untuk berinvestasi di pasar saham yang berlandaskan syariah makin besar. Hal itu ditandai dengan munculnya indeks syariah baru yaitu Jakarta Islamic Index (JII) 70. Penelitian ini bertujuan menguji pengaruh rasio finansial, dividen dan arus kas terhadap harga saham JII 70 dengan objek yaitu perusahaan yang konsisten terdaftar di indeks tersebut dengan periode tahun 2018-2019. Dengan menggunakan metode purposive sampling, didapatkan 35 perusahaan yang digunakan sebagai sampel dari total 94 perusahaan yang pernah terdaftar. Terdapat 14 variabel yang digunakan dalam penelitian ini dengan hasil penelitian menunjukkan bahwa 8 variabel yaitu current ratio (X1), net profit margin (X3), return on asset (X4), earning per share (X6), debt to equity ratio (X7), dividend payout ratio (X10), dividend per share (X11) dan arus kas pendanaan (X14) berpengaruh terhadap harga saham. Sedangkan quick ratio (X2), return on equity (X5), price book to value (X8), price earning ratio (X9), arus kas operasi (X12) dan arus kas investasi (X13) tidak memiliki pengaruh terhadap harga saham.
Influence Of Internal Factors And External Factors on Going Concern Audit Opinion Sohibunajar Sohibunajar; Akmal Lutfi Jazuli; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.243

Abstract

Abstract The purpose of this research was to test effect of internal factors among others are disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, and external factor among others are opinion Shopping, audit client tenure, previous year’s audit opinion, audit lag on going concern audit opinion. The population in this research are all companies listed in the SRI-KEHATI Indeks periods 2009-2019. There were 11 companies were selected as sample base on purposive sampling method. To analyze the data using logistic regression analysis. The result of this research show that audit client tenure have effect on going concern audit opinion. While disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, opinion shopping, previous year’s, and audit lag have no effect on going concern audit opinion. Keywords: Internal Factor, External Factor, and Going Concern Audit Opinion
The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI Ines Fatikasari; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.244

Abstract

Abstract In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. Keywords: Economic Profitability; Asset Turnover; Company Characteristic.
Pengaruh Pengungkapan Islamic Social Reporting, Karakteristik dan Kebijakan Perusahaan terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index 70 Rosmiasih Rosmiasih; Ilham Ramadhan Ersyafdi
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.62070

Abstract

Company value is the assumption that investors are at the level of the company's success in managing resources at the end of the current year which is reflected in the company's stock price. If the share price is higher, it means that the welfare of the shareholders is also getting bigger. This study aims to determine whether company value can be affected by ISR disclosure, company size, sales growth, company age, asset growth, funding policy, dividend policy, debt policy in companies listed in JII 70 for the period 2018-2020. By using purposive sampling technique method, 41 out of 101 companies were selected. The results of the study reveal that firm value can be influenced by company age, funding policy and debt policy. While other variables, namely ISR disclosure, company size, sales growth, asset growth and dividend policy have no effect. This study is expected to increase knowledge and references regarding the value and performance of the company, thereby helping investors to make investment decisions.
Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR Fitriah Ulfah; Kasmi Hizzah Muslimah; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.509

Abstract

Perusahaan-perusahaan yang terdaftar pada indeks Islam diwajibkan melaporkan tanggung jawab sosialnya berdasarkan nilai-nilai Islam. Hal ini menyebabkan banyak investor ingin berinvestasi pada perusahaan- perusahaan yang sesuai dengan nilai-nilai Islami. Salah satu bentuk standar pelaporan kinerja sosial berbasis syariah adalah dengan Islamic Social Reporting (ISR). Pengungkapan ISR terdiri dari enam indikator yaitu keuangan dan investasi, produk dan jasa, tenaga kerja, sosial, lingkungan, tata kelola dan organisasi. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor non-financial di antaranya ukuran Dewan Komisaris, frekuensi rapat Dewan Komisaris, Komisaris Independen, penghargaan, dan media exposure yang mempengaruhi pengungkapan ISR. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) Bursa Efek Indonesia periode 2015-2019. Sampel yang digunakan sebanyak 13 perusahaan yang telah diseleksi menggunakan metode purposive sampling. Teknik analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran Dewan Komisaris dan Komisaris Independen mempengaruhi pengungkapan ISR Sedangkan frekuensi rapat Dewan Komisaris, penghargaan, dan media exposure tidak mempengaruhi pengungkapan ISR.
Pengaruh Pajak, Intangible Assets, Kepemilikan Asing, Profitabilitas, Mekanisme Bonus terhadap Transfer Pricing Muhammad Solihin; Sohibunajar Sohibunajar; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.634

Abstract

The policy adopted by the company in determining the transfer price in a transaction, be it services, goods, intangible assets, or other financial transactions, is transfer pricing. Transfer pricing often creates problems, especially those related to taxation. This study aims to find out whether transfer pricing can be influenced by taxes, intangible assets, foreign ownership, profitability and bonus mechanisms for companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sector and the food and beverage sub-sector for the 2019-2021 period. A sample of 19 companies was selected which was determined using a purposive sampling method. The analytical method used in this study is multiple regression analysis. The results of the study concluded that partially only the tax variable had no influence on transfer pricing while other independent variables had an influence on transfer pricing. Simultaneously, transfer pricing can be influenced by all independent variables. Based on the coefficient of determination, the independent variables are able to explain transfer pricing by 68% and 32% is explained by other variables outside this study.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Aloysius Harry Mukti Amelia Putri Handayani Amita Zakiyatun Anjeli Saputri Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari Devi Nurmah Wani Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fira Mubayyinah Fitria Ulfa Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Heni Pujiastuti Ika Swasti Putri Ines Fatikasari Intan Syafiah Al Akhilla Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Lusiana Putri Ahmadi Mabyuni, Rahma Umnun Muhammad Aras Prabowo Muhammad Solihin Muhammad Wildan Royandi Muslimah, Kasmi Hizzah Nasihah, Durotun Nasution, Cahya Dibah Al-Adawiyah Noviyanti Noviyanti Nurul Fauziyyah Nurul Fauziyyah Oktavia Marpaung Putri Widya Dwi Irianti Rafles Ginting Riri Rumaizha Rizki, Slamet Abdul Rosmiasih Rosmiasih Rossa Zakia Ruli Bestari Saputra, Diva Dwi Siti Khomsatun Sohibunajar, Sohibunajar Ulfah, Fitriah Wiwit Irawati Zakiyah Aslamiyah