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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 SOLUSI Bubungan Tinggi: Jurnal Pengabdian Masyarakat Eksos Jurnal Akuntansi dan Keuangan Jurnal Iqtisaduna Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi Keuangan dan Bisnis Mizania : 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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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.
GRATIFIKASI DALAM PERSPEKTIF MAHASISWA AKUNTANSI: DILEMA ATAU PROBLEMATIKA Ersyafdi, Ilham Ramadhan; Ginting, Rafles
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.478

Abstract

The high preference of students who want to become civil servants and BUMN has another side and a big task that needs to be prepared. One of them is how they view things that are considered normal and tend to become cultural, namely gratification. Because this work is related to service to the country. Therefore, this study aims to provide an overview of accounting students' understanding of gratification. This study uses a mixed method, namely a combination of quantitative and qualitative approaches. The study instruments used were questionnaires, interviews and previous studies. The results of the study were that 65.31% of respondents answered correctly from the 14 case examples given. Apart from that, as many as 70% have received Ethics courses, but only 28.57% have received Anti-Corruption Education/Investigative Audit courses. It is necessary that the Anti-Corruption Education course be implemented as one of the mandatory courses at the University so that anti-corruption behavior and personality are formed so that they are able to prevent and eradicate gratification and corruption. Because gratification is the root of corruption. Apart from that, it is hoped that this course can form skills and enthusiasm for students as agents of change for the life of a society and state that are free from the threat of corruption.
A Study of Accounting Students' Perceptions of Gratification: A Gender Perspective Analysis Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.47051

Abstract

Students recognise that corruption is an unlawful act, harmful, and has become a critical issue in Indonesia. One of the roots of corruption is the act of gratification. In fact, the majority of students have not properly understood the concept of gratification. This study aims to comprehensively analyse accounting students' perspectives, focusing on gender differences. The study uses a questionnaire and obtains a sample of 208 students from various universities in Indonesia. The analytical method used is the independent t-test. The results of the study show that there is no difference in accounting students' views on gratification based on gender. This study is expected to contribute to educational policymakers, both at the Ministry level and at universities/higher education institutions, as a basis for making Anti-Corruption Education a mandatory general course for all students. Furthermore, it is hoped that the Ministry and universities/institutions will elaborate relevant approaches and concepts regarding corruption/gratification and collaborate with institutions/agencies that focus on corruption, such as conducting special certification for lecturers teaching Anti-Corruption Education and ensuring that the materials taught are appropriate. This will ultimately improve literacy and correct the misconceptions about corruption/gratification that have existed so far.
Determinasi Kinerja Keuangan Perbankan Syariah: Pendekatan Keuangan dan Non-Keuangan Hasim, Fitria; Fitri, Habsyah; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
Solusi Vol. 23 No. 4 (2025): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v23i4.12935

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh faktor keuangan dan nonkeuangan terhadap kinerja keuangan perbankan syariah di Indonesia dengan menggunakan pendekatan kuantitatif. Metode ini dipilih karena mampu menggambarkan hubungan antarvariabel secara objektif dan terukur. Populasi dalam penelitian ini adalah seluruh bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) selama periode 2018–2023. Teknik pengambilan sampel menggunakan purposive sampling, yaitu pemilihan sampel berdasarkan kriteria tertentu yang relevan dengan tujuan penelitian. Berdasarkan kriteria tersebut, diperoleh sembilan bank syariah yang memenuhi syarat untuk dijadikan objek penelitian. Analisis data dilakukan menggunakan regresi linier berganda guna mengetahui seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen. Variabel independen dalam penelitian ini meliputi Capital Adequacy Ratio (X1), Non Performing Financing (X2), Financing to Deposit Ratio (X3), Biaya Operasional terhadap Pendapatan Operasional (X4), Net Operating Margin (X5), Dewan Pengawas Syariah (X6), Komite Audit (X7), Dewan Komisaris (X8), Komisaris Independen (X9), dan Dewan Direksi (X10). Sementara itu, variabel dependen yang digunakan adalah Return on Assets (ROA) sebagai indikator kinerja keuangan bank. Hasil penelitian menunjukkan bahwa BOPO, NOM, dan Dewan Direksi memiliki pengaruh signifikan terhadap kinerja keuangan, sedangkan CAR, NPF, FDR, DPS, Komite Audit, Dewan Komisaris, dan Komisaris Independen tidak menunjukkan pengaruh yang signifikan. Temuan ini memberikan gambaran bahwa efisiensi operasional, kemampuan menghasilkan margin, serta efektivitas manajerial menjadi faktor utama dalam meningkatkan profitabilitas perbankan syariah di Indonesia.
Pengaruh Kinerja Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR Ersyafdi, Ilham Ramadhan; Irianti, Putri Widya Dwi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.517 KB) | DOI: 10.32424/1.sar.2021.6.2.3943

Abstract

The purpose of this study was to examine the effect of financial factor including company size, solvency, profitability and corporate governance, namely managerial ownership, institutional ownership, audit committee, the board of commissioners and tax aggressiveness to CSR disclosure with the object of research being companies listed in SRI KEHATI Index for the period 2009-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that profitability, audit committee, managerial ownership and tax aggressiveness partially had an influence on CSR disclosure. Meanwhile, solvency, company size, independent commissioners and institutional ownership no effect on CSR disclosure. The coefficient of determination shows a number of 0.164. This explains that the independent variables in this study are able to explain the CSR disclosure of 16.4% while the remaining 83.6% consists of other factors which are not discussed in this study.
THE EFFECT OF FINANCIAL RATIOS AND SHARE OWNERSHIP ON PROFITABILITY IN INDONESIA BANKING INDUSTRY Zakiyatun, Amita; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan; Ulfa, Fitria; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Fauziyyah, Nurul
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
Efek COVID-19 terhadap Internal Audit Royandi, Muhammad Wildan; Zakia, Rossa; Handayani, Amelia Putri; Ersyafdi, Ilham Ramadhan
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.
Co-Authors Ahmadi, Lusiana Putri Akmal Lutfi Jazuli Annisa, Nabilah Nur Antar MT Sianturi Aryani, Habsyah Fitri Asyifa, Suci Ayu Puspitasari, Ayu Devi Nurmah Wani Durotun Nasihah Fatikasari, Ines Fauzia, Nur Rahma Fauziyyah, Nurul Fira Mubayyinah, Fira Fitri, Habsyah Fitriah Ulfah Habsyah Fitri Aryani Handayani, Amelia Putri Harry Mukti, Aloysius Hasim, Fitria Heni Pujiastuti Ines Fatikasari Intan Syafiah Al Akhilla Irawati, Wiwit Irianti, Putri Widya Dwi Jazuli, Akmal Lutfi Kasmi Hizzah Muslimah Khomsatun, Siti Mabyuni, Rahma Umnun Marpaung, Oktavia Muhammad Aras Prabowo Muhammad Solihin Muslimah, Kasmi Hizzah Nasihah, Durotun Nasution, Cahya Dibah Al-Adawiyah Noviyanti Noviyanti, Noviyanti Nurul Fauziyyah Nurul Fauziyyah Putri Widya Dwi Irianti Rafles Ginting Rizki, Slamet Abdul Rosmiasih Rosmiasih Royandi, Muhammad Wildan Ruli Bestari Rumaizha, Riri Saputra, Diva Dwi Saputri, Anjeli Siti Khomsatun Siti Marhamah, Siti Sohibunajar, Sohibunajar Swasti Putri, Ika Ulfa, Fitria Ulfah, Fitriah Zakia, Rossa Zakiyah Aslamiyah Zakiyatun, Amita