Article Per Year (5 Year)
p-Index From 2020 - 2025
5.911
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia Ilham Ramadhan Ersyafdi; Rafles Ginting
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5848

Abstract

The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic.
Pengaruh Rasio Keuangan dan Ukuran Perusahaan terhadap Return Saham Jakarta Islamic Index 70 Ilham Ramadhan Ersyafdi; Zakiyah Aslamiyah
IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v19i2.19273

Abstract

Sharia-based investments are increasingly in demand by investors. An example of this phenomenon is the emergence of a new Islamic stock index, namely the Jakarta Islamic Index (JII) 70. One of the aims of investors is to expect a good rate of return on what they have invested. This study aims to analyze whether JII 70 stock returns can be influenced by financial ratios and company size variables with objects namely companies that have been listed on the index from 2018-2020. The population in this study was 101 companies through purposive sampling, 21 companies were used as samples. There are nine variables used in this study with the results showing that stock returns can be influenced by three variables, namely debt to equity ratio, price earning ratio, dividend per share. Meanwhile, stock returns cannot be influenced by six other independent variables including return on assets, earnings per share, economic value added, total asset turnover, net profit margin and company size.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI SEKTOR CONSUMER NON CYCLICALS BEI Handayani, Amelia Putri; Ersyafdi, Ilham Ramadhan
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i1.80711

Abstract

Tujuan didirikannya perusahaan adalah untuk mendapatkan laba semaksimalnya agar keberlangsungan perusahaan dapat terkendali dan berkembang dengan baik. Namun laba yang terdapat dalam laporan keuangan harus menyajikan fakta keuangan yang sebenarnya agar laba bisa ditafsirkan sebagai laba yang berkualitas. Saat kualitas laba tidak disajikan sesuai dengan yang sebenarnya maka laba akan menjadi bias dan dampaknya menyesatkan investor atau kreditor dalam mengambil keputusan. Oleh karena itu, perlunya diungkapkan tentang faktor-faktor apa saja yang mampu memengaruhi kualitas laba. Studi ini bermaksud untuk menguji tata kelola perusahaan yaitu komisaris independen, kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, komite audit, dewan direksi dan dewan komisaris terhadap kualitas laba dengan objek studi adalah perusahaan manufaktur yang terdaftar di sektor consumer non cyclicals BEI periode 2018-2022. Sampel studi diseleksi dengan menggunakan purposive sampling dan sebanyak 21 dari 59 perusahaan telah memenuhi kriteria. Hasil studi menyatakan bahwa seluruh variabel bebas secara simultan memiliki peran untuk memengaruhi kualitas laba. Namun seluruh variabel bebas secara parsial tidak memiliki peran untuk memengaruhi kualitas laba.
Dampak COVID-19 terhadap Pengungkapan CSR pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI Ahmadi, Lusiana Putri; Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis Vol 7, No 2 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i2.15879

Abstract

Disclosure of CSR plays an important role in the company as an information medium that shows how much the company cares for workers, the community and the surrounding environment. Companies engaged in the coal mining business sector are often seen as companies that damage the environment. COVID-19 which is endemic in Indonesia has had many impacts on companies, one of which is CSR. Companies will have to recalculate all forms of CSR programs due to financial conditions and wider targets for CSR beneficiaries. So the purpose of carrying out this study is to find out how the impact of COVID-19 has on CSR disclosure of companies listed on the IDX engaged in this business sector. GRI 403 is a reference for CSR disclosure used in this study which contains occupational safety and health. Based on the criteria, 5 of the 13 companies sampled included ADRO, BUMI, INDY, ITMG, and PTBA. Based on the results of the analysis, the company that disclosed all aspects in 2019 and 2020 is ITMG. BUMI and PTBA consistently disclose nine aspects in 2019 and 2020. Whereas INDY and ADRO there is an increase in disclosure from seven and eight aspects in 2019 to eight and nine in 2020. So it is concluded that COVID-19 has not had a negative impact on disclosure of company CSR activities. In addition, all companies have also contributed through CSR programs to overcome the COVID-19 pandemic in Indonesia.
PENGARUH PENGUNGKAPAN WAJIB DAN SUKARELA DALAM LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN Intan Syafiah Al Akhilla; Ilham Ramadhan Ersyafdi
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i1.2384

Abstract

The high or low level of company value describes the achievements of a company based on the trust given to it by the community since the company was founded. The aim of preparing this research is to examine the influence of tax avoidance, investment opportunity costs, corporate social responsibility disclosure, enterprise risk management disclosure and intellectual capital disclosure on company value. Sample selection uses a purposive sampling method with various predetermined parameters. Using this method, 37 out of 57 companies that were members of the non-cyclical consumer sector were selected with a research year range from 2017-2021. The results of the study describe that of the five independent variables, only one has a partial influence, namely the investment opportunity set on company value, while the other independent variables have no influence. Based on updates to the composition of independent variables and the study period in this study, companies can use these results as a reference in efforts to increase the value owned by the company.
Efek Digitalisasi terhadap Praktik dan Kualitas Audit Ersyafdi, Ilham Ramadhan; Nasution, Cahya Dibah Al-Adawiyah
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.029

Abstract

Digitalization has become a major driver in business and organizational transformation in the contemporary era. One area that is significantly affected is audit. This study aims to explain the effects of digitalization on audit practice and quality using libraries or qualitative literature study methods using related journals or scientific articles. This study produces findings that digitalization provides benefits such as efficiency and accuracy which have a positive effect on audit practice and quality. However, there are also challenges such as data security, privacy issues and changing skills paradigms. So, it is very necessary to have a careful strategy in dealing with these changes to ensure the sustainability and effectiveness of audit practices in the future. It is hoped that audit practices can exploit the positive potential of digitalization while overcoming existing challenges. As technology and the business environment continue to change, these efforts will ensure that audit practices remain relevant, effective, and competitive in the ever-evolving digital era.
Financial Management Strategies for Business Actors as an Effort to Improve Performance and Competitiveness Fauziyyah, Nurul; Ersyafdi, Ilham Ramadhan; Bestari, Ruli; Aryani, Habsyah Fitri; Ahmadi, Lusiana Putri; Prabowo, Muhammad Aras
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 7, No 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v7i1.11681

Abstract

Implementing this community service activity aims to answer the needs of MSMEs in the era of the global crisis known as COVID-19. This activity aims to provide practical knowledge and experience regarding financial management, implementing accounting, and other related matters, such as creating basic financial reports for MSMEs. The target participants of this activity are micro, small and medium enterprises, students, and the general public who want to increase their knowledge and insight regarding financial management strategies for business actors. The total number of participants who attended this agenda was 116 from various groups such as business people, professionals, students, and others. The method for implementing this activity is to use a PAR approach in the form of a national seminar through a virtual meeting which presents two resource persons from associations, practitioners and business actors so that they can provide various perspectives and knowledge that can provide future provisions for (potential) business actors. It is hoped that this activity can be a solution for business actors affected by COVID-19 or prospective business actors so that they become more alert and anticipatory in unpredictable economic conditions with high volatility.
Efek COVID-19 terhadap Internal Audit Muhammad Wildan Royandi; Rossa Zakia; Amelia Putri Handayani; Ilham Ramadhan Ersyafdi
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 2 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS) Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i2.101

Abstract

Kurangnya pengawasan dan sistem yang tidak dapat mempuni di masa pandemi seperti ini membuat semakin bertambahnya pelaku kecurangan (fraud). Dalam hal ini, internal audit merupakan mekanisme yang sudah terbukti COVID-19, banyak peraturan baru yang dibuat pemerintah salah satunya penerapan WFH, hal ini menyebabkan kinerja internal audit menjadi terganggu. Internal auditor perlu menyesuaikan dengan berbagai upaya salah satunya penerapan audit jarak jauh atau yang sering disebut remote audit. Perubahan proses audit yang tadinya tradisional menjadi remote audit tentunya memiliki ketentuan yaitu harus mampu untuk memperbaharui manajemen risiko yang di sesuaikan dengan kondisi yang terjadi secara terus menerus, tentunya keadaan seperti ini semakin menunjukkan betapa perlunya peran audit internal dalam tata kelola perusahaan. Dukungan dari pihak top manajemen dan mengevaluasi program audit yang telah dibuat, serta melakukan program pelatihan pendidikan secara daring merupakan salah satu bentuk respon internal audit. Lack of supervision and inadequate systems during a pandemic like this have increased the number of perpetrators (fraud). At this time, internal audit is a proven mechanism for COVID-19, many new regulations have been made by the government, one of which is the implementation of WFH, this has disrupted internal audit performance. Internal auditors need to adapt to various efforts, one of which is the remote audit standard or what is often called a remote audit. Changes in the audit process from traditional to remote audit certainly have provisions, namely that they must be able to update management risks that are adjusted to conditions that occur continuously, of course, conditions like this increasingly show how necessary the role of internal audit is in corporate governance. Support from top management and turning on the audit program that has been created, as well as carrying out educational training programs boldly is one form of internal audit response.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan yang Terdaftar di Corporate Governance Perception Index periode 2018-2022 Noviyanti Noviyanti; Ilham Ramadhan Ersyafdi; Muhammad Aras Prabowo; Fira Mubayyinah; Habsyah Fitri Aryani
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 1 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i1.121

Abstract

The purpose of this study is to test the effect of pressure, opportunity, rationalization, capability and arrogance on financial reporting fraud included in the members of the Corporate Governance Perception Indeks (CGPI) with a research period of 2018-2022 using the associative hypothesis method. The sample used in this study were companies included in the CGPI for the 2018-2022 period. The total sample in this study was 14 companies which were determined using the purposive sampling method. Data analysis was performed by logistik regression. The variables in the study were pressure, opportunity, rationalization, capability and arrogance. The results of this study state that opportunity has a significant positive effect on financial reporting fraud, while pressure, rationalization, capability and arrogance do not have an effect on financial reporting fraud.
Pengenalan Keberlanjutan Usaha dengan Perhitungan HPP yang Wajar pada Pelaku UMKM di Desa Pagedangan Wiwit Irawati; Ilham Ramadhan Ersyafdi; Rafles Ginting; Ayu Puspitasari; Riri Rumaizha; Aloysius Harry Mukti; Oktavia Marpaung; Ika Swasti Putri
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.51

Abstract

Calculating a reasonable Cost of Goods Sold (COGS) is very important for Micro, Small and Medium Enterprises (MSMEs) because it has a direct effect on the profitability and sustainability of the business. However, in practice there are still many MSME entities that have not calculated their COGS in accordance with accounting methods in accordance with the correct EMKM Financial Accounting Standards (SAK), this is partly due to limited MSME resources so that COGS calculations are inaccurate. Based on this background, service lecturers from various universities and affiliated with the professional organization, namely ICMA, collaborated to provide Community Service in the form of introducing business sustainability with reasonable COGS calculations targeting MSMEs in Pagedangan Village. Armed with basic accounting knowledge, especially reasonable COGS calculations, it is hoped that Pagedangan Village MSMEs can develop their businesses and open up opportunities to progress in the future.
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