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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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Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur Mabyuni, Rahma Umnun; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.126

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Amita Zakiyatun; Siti Khomsatun; Ilham Ramadhan Ersyafdi; Fitria Ulfa; Muhammad Aras Prabowo; Habsyah Fitri Aryani; Nurul Fauziyyah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1960

Abstract

AbstractThe purpose of this study was to analyze and examine the effect of financial ratios and share ownership on profitability of banking industry in Indonesia. The financial ratios variables in this study are Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expenses Operating Income (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). While the share ownership is proxied by managerial ownership, institutional ownership, and public ownership. The dependent variable is profitability measured by Return on Asset (ROA). The type of research used is quantitative which is causal associative, then uses panel data regression analysis techniques. The population used in this study is conventional banking registered with the Financial Services Authority, and there are 36 banks that meet the sampling criteria from 2018-2022. The results showed that LDR, NIM and institutional ownership had a positive effect on profitability. The next result showed that BOPO, CAR, and NPL had a negative effect on profitability. While, managerial ownership and public ownership have no influence on banking profitability. The findings indicates that financial ratios are still powerful to influence the profitability of banking. Institutional ownership has some expert that could advice to the bank how to increase the profitability. Keywords: Banking Financial Ratios, Profitability, Share Ownership AbstrakTujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh rasio keuangan dan kepemilikan saham terhadap profitabilitas industri perbankan di Indonesia. Variabel rasio keuangan dalam penelitian ini adalah Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Net Interest Margin (NIM). Sedangkan kepemilikan saham diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik. Variabel dependennya adalah profitabilitas yang diukur dengan Return on Asset (ROA). Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal, kemudian menggunakan teknik analisis regresi data panel. Populasi yang digunakan dalam penelitian ini adalah perbankan konvensional yang terdaftar di Otoritas Jasa Keuangan, dan terdapat 36 bank yang memenuhi kriteria pengambilan sampel dari tahun 2018-2022. Hasil penelitian menunjukkan bahwa LDR, NIM dan kepemilikan institusional berpengaruh positif terhadap profitabilitas. Hasil selanjutnya menunjukkan bahwa BOPO, CAR, dan NPL berpengaruh negatif terhadap profitabilitas. Sementara itu, kepemilikan manajerial dan kepemilikan publik tidak memiliki pengaruh terhadap profitabilitas perbankan. Temuan ini mengindikasikan bahwa rasio keuangan masih kuat untuk mempengaruhi profitabilitas perbankan. Kepemilikan institusional memiliki beberapa ahli yang dapat memberikan saran kepada bank untuk meningkatkan profitabilitas. Kata kunci: Rasio Keuangan Perbankan, Profitabilitas, Kepemilikan Saham
PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN INTENSITAS AKTIVA TERHADAP PENGHINDARAN PAJAK Lusiana Putri Ahmadi; Anjeli Saputri; Ilham Ramadhan Ersyafdi; Siti Khomsatun; Habsyah Fitri Aryani
Jurnal Akuntansi Vol 10, No 1 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i1.2023

Abstract

ABSTRAKPenelitian ini disusun dengan tujuan untuk menganalisis dan menguji pengaruh Good Corporate Governance Karakteristik Perusahaan dan Intensitas Aktiva terhadap Penghindaraan Pajak. Variabel yang digunakan pada penelitian ini yaitu dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaan, kepemilikan institusional, pertumbuhan penjualan, intensitas aset tetap, dan intensitas persediaan. Jenis penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif kausal kemudian menggunakan teknik analisis regresi linier berganda. Populasi yang digunakan pada penelitian ini adalah 38 perusahaan sektor property dan real estate yang terdaftar di Bursa  Efek Indonesia dan terdapat 24 perusahaan yang memenuhi kriteria pengambilan sampel.Hasil penelitian menunjukkan variabel komisaris independen, kepemilikan institusional, intensitas aset tetap dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Sedangkan dewan komisaris, dewan direksi ukuran perusahaan, pertumbuhan penjualan, tidak memiliki pengaruh terhadap penghindaran pajak.Kata Kunci : Dewan komisaris, komisaris independen, dewan direksi, ukuran perusahaanABSTRACTThis research was prepared with the aim of analyzing and testing the influence of Good Corporate Governance, Company Characteristics and Asset Intensity on Tax Avoidance. The variables used in this research are board of commissioners, independent commissioners, board of directors, company size, institutional ownership, sales growth, fixed asset intensity, and inventory intensity. The type of research used is quantitative, causal associative in nature and then uses multiple linear regression analysis techniques. The population used in this research is 38 property and real estate sector companies listed on the Indonesia Stock Exchange and there are 24 companies that meet the sampling criteria. The research results show that the variables of independent commissioner, institutional ownership, fixed asset intensity and inventory intensity have a positive effect on avoidance. tax. Meanwhile, the board of commissioners, board of directors, company size, sales growth have no influence on tax avoidance.Keywords: Board of commissioners, independent commissioners, board of directors, company size
FENOMENA GAMBARAN PERILAKU KORUPTIF MAHASISWA AKUNTANSI Aryani, Habsyah Fitri; Ersyafdi, Ilham Ramadhan
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.801

Abstract

This study is a descriptive study which aims to describe the phenomenon of corrupt behavior with the respondents being accounting students. This study uses a mixed method by combining quantitative instruments, namely interviews and questionnaires and taking information about the phenomena studied based on previous scientific articles which is a qualitative approach. The results of the study found that there were two out of ten examples of corrupt behavior that were most frequently carried out or obtained a percentage score above 51% of the total respondents, namely cheating at 78.79% and copying (copy pasting) work in the form of assignments/exams from the internet at 87.88 %. Meanwhile, the remaining eight behaviors get a percentage below 51%. Apart from that, there are also two examples of corrupt behavior that have never been carried out at all, namely manipulating activity accountability reports and falsifying scholarship data. If we look at each individual, the majority of respondents have committed two and three of the ten examples of corrupt behavior, which when combined gets a percentage above 51%, namely 57.57%. Based on interviews, many respondents used rationalization reasons regarding this corrupt behavior so that special learning was needed at universities to straighten out respondents' understanding, such as requiring anti-corruption education courses.
Pengungkapan Laporan Keberlanjutan (Sustainability Report) berdasarkan Kinerja Keuangan Rizki, Slamet Abdul; Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i1.1098

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap pengungkapan laporan keberlanjutan dengan menggunakan metode pengujian hipotesis asosiatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan indeks SRI-KEHATI yang terdaftar di BEI selama periode 2017-2021. Besar sampel sebanyak 25 perusahaan yang diidentifikasi melalui purposive sampling. Analisis data dilakukan dengan menggunakan regresi  berganda. Variabel dalam penelitian ini adalah profitabilitas (X1) dan leverage (X2). Metode penelitian menggunakan pengujian hipotesis asosiatif. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata Kunci: Kinerja Keuangan, Laporan Keberlanjutan. Profitabilitas, Leverage  Abstract The purpose of this study is to examine the effect of financial performance on sustainability report disclosure using the associative hypothesis testing method. The sample used in this study was the SRI-KEHATI index companies listed on the IDX during the 2017-2021 period. The sample size was 25 companies identified through purposive sampling. Data analysis was carried out using multiple regression. The variables in this study were profitability (X1) and leverage (X2). The research method used associative hypothesis testing. The results showed that profitability and leverage had no effect on sustainability report disclosure.  Keywords: Financial Performance, Sustainability Report. Profitability, Leverage  
POTRET PEMAHAMAN GRATIFIKASI MAHASISWA AKUNTANSI Saputra, Diva Dwi; Fauzia, Nur Rahma; Asyifa, Suci; Ersyafdi, Ilham Ramadhan; Ginting, Rafles
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 2 (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.v13i2.87582

Abstract

Fenomena gratifikasi terhadap pendidikan tinggi terus menjadi perhatian utama berbagai pemangku kepentingan. Namun fenomena ini jarang terjadi pada penelitian-penelitian sebelumnya. Oleh karena itu, penelitian ini bertujuan untuk menjelaskan fenomena bagaimana pemahaman mahasiswa dalam menentukan kasus yang diberikan masuk dalam kategori gratifikasi atau tidak. Penelitian ini menggunakan mixed method yaitu penggabungan pendekatan kualitatif dan kuantitatif. Responden dalam penelitian ini yaitu mahasiswa/i yang terkumpul sebanyak 70 orang. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa akuntansi belum memiliki pemahaman yang mendalam mengenai gratifikasi. Ini terlihat dari rendahnya rata-rata jawaban yang benar, yaitu hanya 53,25% dari total 14 kasus yang disajikan. Jawaban yang benar lebih sering diberikan pada kasus gratifikasi yang jelas-jelas melibatkan pemberian barang mewah atau mahal. Keterbatasan dari penelitian ini adalah fokusnya yang hanya pada pemahaman gratifikasi mahasiswa akuntansi tanpa memisahkan mahasiswa yang telah mengikuti mata kuliah pendidikan anti korupsi dan etika.
Influence Of Internal Factors And External Factors on Going Concern Audit Opinion Sohibunajar, Sohibunajar; Jazuli, Akmal Lutfi; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty 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 Fatikasari, Ines; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty 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.
Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR: Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR Ulfah, Fitriah; Muslimah, Kasmi Hizzah; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Economics and Business Faculty 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.
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