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All Journal Jurnal Kajian Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Ihsanuddin, Mokhammad
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering

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Perkembangan filsafat ilmu dalam persepsi islam: Tinjauan historis dan logika penalaran Ihsanuddin, Mokhammad; Akhrima, Nina; Hadida, Vanya Shaquila; Subarkah, Milana Abdillah
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 1 (2024): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v3i1.1240

Abstract

Penelitian ini mengeksplorasi perkembangan filsafat ilmu pengetahuan dari perspektif Islam, dengan fokus pada pengaruh filsafat Yunani dan kontribusi para filsuf Muslim seperti Al-Kindi dan Ibnu Sina. Masalah yang dihadapi adalah bagaimana pemikiran ilmiah Islam dibentuk melalui integrasi ajaran Islam dan filsafat Yunani. Tujuan dari penelitian ini adalah untuk menelusuri sejarah kontribusi para filsuf Muslim dan menganalisis metode berpikir dalam tradisi Islam. Metode yang digunakan adalah studi literatur dengan pendekatan deskriptif-analitis. Hasil penelitian menunjukkan bahwa melalui proses penerjemahan, adaptasi dan pengembangan, ilmu pengetahuan dan filsafat Yunani berhasil diintegrasikan dengan pemikiran Islam, sehingga menciptakan fondasi yang kuat bagi perkembangan ilmu pengetahuan dalam peradaban Islam.
The Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Ihsanuddin, Mokhammad; Supriyanto, Supriyanto; Oktriyani, Oktriyani; Akhrima, Nina; Nazila, Nur Alvisyahri; Fauzia, Alysya; Nurlaila, Lala; Nurmuhammad, Riezky Zulfikar; Hadida, Vanya Shaquila; Sugiharto, Sugiharto
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 04 (2024): Eqien - Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i04.1926

Abstract

This research evaluates the effect of the implementation of an Accounting Information System (AIS) on the financial performance of manufacturing companies in Indonesia using secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Through multivariate analysis using SPSS version 25, the research results show that SIA implementation significantly influences financial performance, with the largest positive impact on Return on Equity (ROE). SIA contributes to increasing Return on Assets (ROA), Return on Equity (ROE), and profitability (PROF), indicating that SIA can increase the efficiency of asset use, equity profitability, and the company's profit ability. These findings provide important insights for manufacturing companies in utilizing information technology to improve their financial performance, as well as aligning with existing literature on the role of AIS in financial management.
Perkembangan filsafat ilmu dalam persepsi islam: Tinjauan historis dan logika penalaran Ihsanuddin, Mokhammad; Akhrima, Nina; Hadida, Vanya Shaquila; Subarkah, Milana Abdillah
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 3 No. 1 (2024): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/nautical.v3i1.1240

Abstract

Penelitian ini mengeksplorasi perkembangan filsafat ilmu pengetahuan dari perspektif Islam, dengan fokus pada pengaruh filsafat Yunani dan kontribusi para filsuf Muslim seperti Al-Kindi dan Ibnu Sina. Masalah yang dihadapi adalah bagaimana pemikiran ilmiah Islam dibentuk melalui integrasi ajaran Islam dan filsafat Yunani. Tujuan dari penelitian ini adalah untuk menelusuri sejarah kontribusi para filsuf Muslim dan menganalisis metode berpikir dalam tradisi Islam. Metode yang digunakan adalah studi literatur dengan pendekatan deskriptif-analitis. Hasil penelitian menunjukkan bahwa melalui proses penerjemahan, adaptasi dan pengembangan, ilmu pengetahuan dan filsafat Yunani berhasil diintegrasikan dengan pemikiran Islam, sehingga menciptakan fondasi yang kuat bagi perkembangan ilmu pengetahuan dalam peradaban Islam.
Dinamika Audit Judgment: Moderasi Kompleksitas Tugas dalam Hubungan Time Budget Pressure, Framing, dan Kecerdasan Emosional Ihsanuddin, Mokhammad; Abbas, Dirvi Surya; Mikrad
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10905

Abstract

This study is important as the quality of audit judgment is often influenced by psychological and situational factors that may undermine auditors’ objectivity and professionalism, as evidenced by several sanctions imposed on Indonesian Public Accounting Firms. The purpose of this research is to analyze the effect of time budget pressure, framing, and emotional intelligence on audit judgment, and to examine the moderating role of task complexity. This study employed a quantitative approach with a survey method, collecting responses from 170 auditors across 25 firms in Tangerang Raya. Data were obtained through Likert-scale questionnaires and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results indicate that time budget pressure, framing, and emotional intelligence significantly influence audit judgment. Moreover, task complexity was found to purely moderate the relationships among these variables. The findings conclude that managing time pressure, ensuring objective information framing, and enhancing auditors’ emotional intelligence are crucial in improving audit decision quality. The practical implication suggests that audit firms should develop training programs and managerial strategies to strengthen auditors’ resilience against work pressure and task complexity, thereby maintaining public trust in the auditing profession.
Co-Authors Abbas, Dirvi Surya Akhrima, Nina Fauzia, Alysya Hadida, Vanya Shaquila Mikrad mikrad Nazila, Nur Alvisyahri Nurlaila, Lala Nurmuhammad, Riezky Zulfikar Oktriyani, Oktriyani S. Sugiharto Subarkah, Milana Abdillah Supriyanto Supriyanto