Article Per Year (5 Year)
p-Index From 2020 - 2025
1.978
P-Index
This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Resona : Jurnal Ilmiah Pengabdian Masyarakat Jati: Jurnal Akuntansi Terapan Indonesia Assets: Jurnal Akuntansi dan Pendidikan Edunomics Journal Jurnal Eksplorasi Akuntansi (JEA) AJAR (Asian Journal of Accounting Research) (e-Journal) JRAP (Jurnal Riset Akuntansi dan Perpajakan) E-JURNAL AKUNTANSI
Muhammad Hudaya
Accounting Department, Faculty Of Economics And Business, University Of Lambung Mangkurat
Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Financial statements disclosure on Indonesian local government websites Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-06-2019-0043

Abstract

The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.
HUMAN DEVELOPMENT INDEX AND AUDIT OPINION Wahyudin Nor; Muhammad Hudaya; Rifqi Novriyandana; Dewi Lesmanawati; Melllani Yuliastina
JAFFA Vol 6, No 1 (2018): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i1.4326

Abstract

This study aims to investigate: the influence of human development indeks (HDI) and growth of HDI on auditor opinion and the difference between the level of HDI entities that get the predicate of qualified opinion or non qualified opinion. The data of this research comprise 1.482 out of 496 regency/cities governments in Indonesia during 2014-2016. The analysis techniques used are multiple regression and independent simple t test. The results of this study show that the human development indeks has influence on auditor opinion, the growth of human development indeks has influence on auditor opinion. The results of this study also found that the average performance of HDI between regency/ cities in Indonesia is different between of qualified opinion or non qualified opnion.
New Remuneration System for Village Government Apparatus (APD): Can it Halt Fraud Incident(s)? Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor; Basyirah Ainun
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.572 KB) | DOI: 10.18196/jai.v22i1.8936

Abstract

Research aims: Central and local governments are trying to curbing fraud involving the village government apparatus (APD) by increasing the remuneration of APD, so that they are not tempted to misuse the village fund that they manage.Design/Methodology/Approach: The purpose of this study is to see whether remuneration is the cause of fraud, the extent to which the application of new PPE remuneration has an impact on reducing the potential for fraud and who is the main actor in fraud. This research uses a qualitative approach, and case study strategy research. The research was carried out in in three villages within a district, Regency of Barito Kuala, South Kalimantan. Data were collected through several relevant informants interviewed using the open-ended questions technique.Research findings:  The results of this study indicate that APD is required to be professional to carry out their duties in managing village development, but on the other hand, the compensation for workload received is not commensurate with the risks faced. However, the increase in remuneration for the APD is only happened to the village head and village secretary, while the head of affairs and head of section’s renumeration remain below regional standard pay (UMR). The main cause of fraud is in the aspect of hegemony power and governance.Theoretical contribution/ Originality: The new remuneration system is supposed to curb the potential fraud, however, it leaves new loopholes for committing fraud. The paper suggests the new renumeration system needs to be revamped, in which all APD should receive minimum pay at UMR level, Improved governance, encouraging community participation and eliminating stereotypes about power as an effort to achieve prosperity.Research limitation/Implication: This research was conducted using a qualitative approach where the results of this study cannot be generalized to a wider scope.
Prevention and Detection of Fraud in Village Fund Supervision in Barito Kuala District Mellani Yuliastina; Muhammad Hudaya; Wahyudin Nor
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.4941

Abstract

ABSTRACTThe purpose of this study is to map the pattern of the village fund supervision system and detect the possibility of loopholes in the system. So that it can provide recommendations for strategy formulations that are able to prevent fraud in village fund management. This research uses qualitative methods with a case study research strategy. The results showed that there was no fraud found in the three research objects, but the potential for fraud still exists and can change to be fraud due to lack coordination of supervision between related institutions and unsolid whistleblowing system. This paper offers strengthening internal control and whistleblowing system to address issues concerning the village fund supervision system.ABSTRAKTujuan penelitian ini adalah memetakan pola sistem pengawasan dana desa dan mendeteksi kemungkinan adanya celah (loopholes) fraud dari sistem tersebut sehingga dapat memberikan rekomendasi strategi yang mampu mencegah tindakan fraud pada pengelolaan dana desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa tidak ada fraud yang ditemukan pada tiga objek penelitian, tetapi potensi fraud eksis dan bisa mengubah pada kondisi yang yang menyebabkan terjadinya fraud akibat belum optimalnya koordinasi pengawasan antar lembaga dan belum solidnya sistem whistleblowing yang dimplementasikan. Paper ini menawarkan penguatan pengendalian internal dan whistleblowing system yang terintegrasi agar permasalahan sistem pengawasan dana desa bisa diselesaikan dengan baik.
PENINGKATAN LITERASI AKUNTANSI PEMERINTAHAN BAGI GURU SMK (MGMP AKUNTANSI KOTA BANJARMASIN) Muhammad Hudaya; Wahyudin Nor; Muhammad Nordiansyah; Mellani Yuliastina
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 6, No 2 (2022)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v6i2.1209

Abstract

Pelaksanan kegiatan ini bertujuan untuk memberikan literasi kepada guru-guru SMK yang menjadi anggota MGMP Akuntansi wilayah Banjarmasin dan sekitarnya tentang akuntansi keuangan lembaga atau yang dikenal dengan akuntansi sektor publik.  Kegiatan pengabdian ini merupakan jawaban atas pemasalahan yang dihadapi oleh guru-guru pengampu mata pelajaran akuntansi keuangan lembaga di wilayah Banjarmasin dan sekitarnya. Kegiatan ini dilakukan dengan metode ceramah, tutorial dan diskusi. Narasumber yang terlibat berasal dari Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat dengan latar belakang keahlian pada bidang akuntansi sektor publik. Materi pokok yang diberikan adalah Regulasi Keuangan Negara, Akuntansi Keuangan Daerah, Overview PP 71 dan Perkembangan Standar Akuntansi Pemerintah (SAP). Evaluasi kegiatan dilakukan dengan memberikan pre-test di awal kegiatan dan post-test pada akhir kegiatan. Program ini berjalan dengan lancar target yang di rancang telah tercapai dengan meningkatnya literasi guru-guru yang awalnya hanya hanya 20 % menjadi 60% yang di ukur dengan evaluasi akhir pelaksanaan kegiatan dengan instrument google form.  Abstract. The purpose of this activity is to provide literacy to vocational school teachers who are members of the Accounting MGMP in Banjarmasin and surrounding areas about accounting for govemental institutions or what is known as public sector accounting. This service activity is an answer to the problems faced by teachers who are responsible for institutional financial accounting subjects in Banjarmasin and surrounding areas. This activity is carried out using lecture, tutorial, and discussion methods. The resource persons involved are from the Faculty of Economics and Business, The University of Lambung Mangkurat with an expert background in the field of public sector accounting. The subject matter provided is State Financial Regulation, Regional Financial Accounting, Overview of PP 71, and Development of Government Accounting Standards (SAP). Evaluation of activities by giving a pre-test at the beginning of the activity and a post-test at the end of the activity. The program is running smoothly, the designed target has been achieved with the literacy of the teachers which was initially only 20% to 60% which was measured at the end of the implementation with the google form evaluation instrument.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening Rara Gustiana; Wahyudin Nor; Muhammad Hudaya
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.19

Abstract

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56
Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward Ulfa Puspa Wanti Widodo; Mellani Yuliastina; Muhammad Hudaya
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.23

Abstract

ABSTRACT The Covid-19 affects the economy significantly where Micro, Small and Medium Enterprises (MSMEs) struggling to fulfill their tax obligation. The tax incentive is provided by the government to relieve and raise MSMEs' tax fulfillment and compliance. This study aims to analyze MSME tax compliance during the Covid-19 period using the Theory of Planned Behavior (TPB) perspective. This research is explanatory research by combining two types of approaches (quantitative and qualitative) which is an alternative research approach, namely mixed-method research. Technically, this research applies a sequential explanatory strategy, which is preceded by a quantitative method with a portion of 70% and followed by a qualitative method with a portion of 30%. In this study, a pilot test was conducted to determine the validity and reliability of the questionnaire used. Based on the results of the pilot test, strict procedures were carried out by removing components of the questionnaire that were not valid. The results of this study indicate that tax rates, tax understanding, and tax justice affect MSMEs' tax compliance. This tax compliance is improved when taxpayers understand the benefits of fulfilling tax obligations, understand tax fulfillment as positive behavior, and have enough capacity, possibility, and devotion to tax fulfillment. While tax sanction does not affect tax compliance since taxpayer has a limited understanding of it. ABSTRAK Pandemi Covid-19 berdampak cukup signifikan bagi perekonomian, terlebih para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pemerintah memberikan insentif perpajakan untuk meringankan beban pajak UMKM dengan harapan tingkat kepatuhan wajib pajak UMKM dapat meningkat. Penelitian ini bertujuan untuk menganalisis kepatuhan pajak UMKM di masa COVID-19 dengan menggunakan perspektif Theory of Planned Behavior (TPB). Penelitian ini merupakan explanatory research dengan mengkombinasikan dua tipe pendekatan (kuantitatif dan kualitatif) yang merupakan pendekatan penelitian alternatif, yaitu mixed-method research. Secara teknis penelitian ini menerapkan tipe strategi eksplanatoris sekuensial (sequential explanatory strategy) yang didahului dengan metode kuantitatif dengan porsi 70% dan dilanjutkan dengan metode kualitatif dengan porsi 30%. Dalam penelitian ini, dilakukan pilot-test untuk mengetahui validitas dan reliabilitas kuesioner yang digunakan. Berdasarkan hasil pilot-test, dilakukan strict procedures dengan mengeluarkan komponen kuesioner yang kurang valid. Hasil dari penelitian ini menunjukkan bahwa tarif pajak, pemahaman perpajakan, dan keadilan pajak mempengaruhi kepatuhan wajib pajak UMKM. Adanya manfaat dari pemenuhan kewajiban perpajakan, anggapan masyarakat bahwa melaksanakan kewajiban perpajakan merupakan suatu perilaku yang positif, dan kemampuan wajib pajak serta peluang keberhasilannya dalam melakukan kewajiban perpajakan dapat mendorong wajib pajak untuk memenuhi kewajiban perpajakannya. Sanksi perpajakan tidak memiliki pengaruh terhadap kepatuhan wajib pajak UMKM karena wajib pajak tidak memahami sanksi perpajakan secara detail.
Menemukan Determinan untuk Bertahan dan Tumbuh pada Masa Covid-19: Pelajaran dari Sub Sektor Farmasi Shelviyana Ega Safitri; Muhammad Hudaya
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.16778

Abstract

Tujuan studi ini adalah untuk menguji pengaruh biaya riset pengembangan (RD) , pertumbuhan penjualan, struktur modal, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sub sektor farmasi yang terdaftar di IDX. Populasi penelitian ini adalah semua perusahaan sub sektor farmasi yang terdaftar di IDX periode 2013-2020. Sampel penelitian adalah 5 perusahaan farmasi (8 tahun pengamatan) yang terdaftar di IDX periode 2013-2020. Studi ini menggunakan pendekatan kuantitatif. Regresi data panel digunakan dalam analisis data longitudinal penelitian ini. Hasil riset menunjukkan bahwa biaya riset pengembangan dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan struktur modal dan profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan. Kontribusi penelitian ini adalah memberikan evidence pentingnya memperkuat kegiatan riset pengembangan terutama pada sektor-sektor strategis seperti farmasi sehingga apabila terjadi wabah seperti Covid-19, kita bisa lebih mandiri untuk mengatasi masalah tersebut.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perbankan: Studi pada Perbankan yang Terdaftar di BEI Tahun 2017-2019 Muhammad Idris Ashari; Novita WeningTyas Respati; Muhammad Hudaya
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.960

Abstract

Financial performance of banking is an indicator that measures the successful or unsuccessful of a bank in carrying out its business activities and indicates that management has managed resources effectively and efficiently. Financial performance is proxied by the entity's profit growth. This study verifies and analyzes the influence of Non-Performing Loans, Loan to Deposit Ratio, Return on Assets, Operating Expenses, Operating Income, Inflation, Net Interest Margin, and Intellectual Capital on Financial Performance of Banking. Type of this research is associative. Population of this research is all around banks where listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was a census/sampling technique, total sample obtained was 41 banks. Hypothesis testing using multiple linear regression. The difference with previous research situated on the addition of the Net Interest Margin and Intellectual Capital variables. The Results of this research prove that NPL has a negative effect on financial performance. LDR, ROA, BOPO, Inflation, NIM, and IC have no effect on financial performance.
Peranan Penggunaan Informasi Akuntansi Umkm Sektor Sasirangan Pada Kampung Sasirangan Seberang Masjid Dan Sungai Jingah Kota Banjarmasin Yustisiana Sari; Kadir, Kadir; Muhammad Hudaya
Edunomics Journal Vol. 5 No. 1 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v5i1.12226

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role in development in Indonesia. This study aims to determine the phenomenon of accounting practices and the role of accounting information on the success of Sasirangan UMKM. This type of research is qualitative research using a phenomenological approach. The subjects of this study were Sasirangan SMEs in Sasirangan Sungai Jingah Village and Opposite the Mosque in Banjarmasin City, namely 14 respondents. Data collection techniques in this study used interview, observation, and documentation techniques. The data analysis stage in this study consisted of data collection, data reduction, data display, and decision making. The results showed that accounting information has a role in the success of MSME businesses, namely in determining the purchase of inventory, determining the selling price, increasing business capital, implementing the production of goods and providing debt to customers. The results of other studies indicate that most MSMEs do not carry out accounting practices due to the informants' lack of understanding of accounting and the informants' lack of awareness of the role of accounting
Co-Authors Basyirah Ainun Dewi Lesmanawati Faisal Riyanda Putra Hasnun Nida Qurrotul Aina Kadir Kadir Lili Safrida Mellani Yuliastina Melllani Yuliastina Muhammad Idris Ashari Nordiansyah, Muhammad Novita Weningtyas Respati Novita WeningTyas Respati Rara Gustiana Rifqi Novriyandana Shelviyana Ega Safitri Silva Silva Ulfa Puspa Wanti Widodo Wahyudin Nor Yustisiana Sari