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All Journal Al-Zahra : Journal for Islamic and Arabic Studies Jurnal Ilmiah Administrasi Publik (JI@P) BAREKENG: Jurnal Ilmu Matematika dan Terapan INTECOMS: Journal of Information Technology and Computer Science VCD : Journal of Visual Communication Design El Banar: Jurnal Pendidikan dan Pengajaran Visual Heritage: Jurnal Kreasi Seni dan Budaya SENADA : Semangat Nasional Dalam MengabdI Interdisciplinary Social Studies Society: Jurnal Pengabdian Masyarakat Interdependence Journal of International Studies West Science Accounting and Finance Darma Cendekia Jurnal Pengabdian Masyarakat dan Penelitian Terapan Indonesian Journal of Auditing and Accounting Journal of Environment Behavior and Engineering Research in Accounting Journal
Taufiq Akbar
Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms Siregar, Ernisa; Akbar, Taufiq; Lanjarsih, Laela
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2034

Abstract

Audit switching, or the replacement of a public accounting firm by a company, plays a critical role in ensuring audit independence and the reliability of financial reporting. In the manufacturing sector, which significantly contributes to Indonesia’s GDP, audit quality is especially crucial due to the complexity and public exposure of operations. This study employs a purposive sampling method to select a sample of 85 manufacturing firms listed in Indonesia, observed over a three-year period from 2021 to 2023, resulting in a total of 255 observations. Using a quantitative approach, this research aims to address inconsistent findings in previous studies and fill existing gaps in the literature. The results reveal that audit fee, audit opinion, and public accounting firm (PAF) size do not significantly influence the likelihood of auditor switching, as these factors are often perceived as marginal or standardized by management. However, audit tenure shows a significant positive effect, suggesting that longer audit relationships may raise concerns regarding auditor independence and objectivity. Consequently, audit tenure emerges as a key determinant in auditor switching decisions, highlighting its role in maintaining the credibility and integrity of financial audits.
PERFORMANCE COMPARISON OF K-MEDOIDS AND DENSITY BASED SPATIAL CLUSTERING OF APPLICATION WITH NOISE USING SILHOUETTE COEFFICIENT TEST Akbar, Taufiq; Tinungki, Georgina Maria; Siswanto, Siswanto
BAREKENG: Jurnal Ilmu Matematika dan Terapan Vol 17 No 3 (2023): BAREKENG: Journal of Mathematics and Its Applications
Publisher : PATTIMURA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/barekengvol17iss3pp1605-1616

Abstract

Cluster analysis is a technique for grouping objects in a database based on their similar characteristics. The grouping results are said to be good if each cluster is homogeneous, and can be validated using the silhouette coefficient test. However, the presence of outliers in the data can affect the grouping results, so methods that are robust to outliers are used, such as K-Medoids and Density-Based Spatial Clustering of Applications with Noise. The purpose of this study is to compare the results and performance of the two methods using the silhouette coefficient test on data on human development indicators in South Sulawesi Province in 2021. The results of the analysis show that K-Medoids produced 2 groups, namely the districts/cities group which has indicators of human development that consist of 21 districts/cities, and the high group, which consists of 3 districts/cities, while Density-Based Spatial Clustering of Application with Noise produces 1 group that has the same characteristics, which consists of 19 districts/cities, and the remaining 5 districts/cities are identified as noise. Based on the silhouette coefficient test, K-Medoids have a greater value than Density-Based Spatial Clustering of Application with Noise, namely 0,635 and 0,544, respectively, so that K-Medoids have better performance.
I‘ādah Taḥdīd al-Qiblah fī Masjid al-Muhājirīn bi-Keirum – Bābūā min khilāl Ṭarīqatayn: al-Falakiyyah wa-al-Fiqhiyyah Rahman, Hendra Yulia; Amri; Akbar, Taufiq
Al-Zahra : Journal for Islamic and Arabic Studies Vol. 22 No. 1 (2025): Al-Zahra: Journal for Islamic and Arabic Studies
Publisher : Fakultas Dirasat Islamiyah, Univitas Islam Negeri (UIN) Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/h5saqa27

Abstract

The Qibla direction constitutes a fundamental element in Islamic worship, particularly in the performance of prayer, as it is one of the essential conditions for its validity. However, the accuracy of the Qibla orientation in many mosques remains an issue that requires re-examination, including in Al-Muhajirin Mosque, Keerom, Papua. This study aims to analyze and reconstruct the Qibla orientation of the mosque by employing both astronomical and jurisprudential approaches. The falakiyyah approach involves field observation and measurement using Qibla-determining instruments such as the compass, theodolite, and Qibla applications. The fiqhiyyah analysis engages in a literature study of classical fiqh texts and relevant legal opinions (fatwas) concerning the importance of Qibla accuracy, complemented by interviews with local religious figures to capture communal perceptions of Qibla correction. The research adopts a field research design with a descriptive-qualitative approach, integrating both astronomical and juridical perspectives. The findings indicate a measurable deviation in the current Qibla orientation, necessitating correction to align with precise geographical coordinates. From a jurisprudential perspective, adjusting the Qibla becomes imperative in order to achieve the integrity of worship. Consequently, the reconstruction entails both positive and negative implications for the congregation of Al-Muhajirin Mosque.
Pengutamaan Bahasa Indonesia: Suatu Langkah Aplikatif Anto, Puji; Hilaliyah, Hilda; Akbar, Taufiq
El Banar : Jurnal Pendidikan dan Pengajaran Vol 2 No 1 (2019): El Banar : Jurnal Pendidikan dan Pengajaran
Publisher : STAI Bani Saleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.692 KB) | DOI: 10.54125/elbanar.v2i1.21

Abstract

Terkait bahasa Indonesia, saat ini, belum ada komitmen yang kuat dari para penuturnya untuk menempatkan bahasa Indonesia pada tempat paling utama. Faktanya, perilaku berbahasa oleh penutur bahasa Indonesia cenderung negatif. Hal itu dibuktikan oleh beberapa fakta bahwa eksistensi bahasa Indonesia terancam oleh penggunaan bahasa asing. Terlihat di beberapa instansi pemerintah, swasta, dan tempat-tempat tertentu menggunakan bahasa asing tanpa menyandingkan dengan bahasa Indonesia, apalagi bahasa daerah. Tujuan dari penelitian ini adalah untuk mengejawantahkan peraturan tentang kebahasaan. Jenis penelitian yang digunakan adalah kualitatif deskriptif. Kualitatif deskriptif merupakan penelitian yang melibatkan peneliti sebagai instrumen dalam pengumpulan data. Hasil penelitian ini adalah ada sebelas hal kewajiban penggunaan bahasa Indonesia yang dituangkan dalam poster. Simpulan dari penelitian yang telah dilakukan meliputi fakta dari sikap berbahasa penutur bahasa Indonesia yang cenderung negatif. Oleh sebab itu, diperlukan sebuah langkah inovatif untuk mengubah perilaku atau sikap berbahasa tersebut. Langkah inovatif yang dilakukan, yaitu dengan melakukan membuat poster yang berisi tentang kewajiban penggunaan bahasa Indonesia. Kata kunci: Pengutamaan, bahasa Indonesia, aplikatif
Analysis of Digital Accounting System Implementation, Internal Control, and Tax Compliance on MSME Sustainability in Karawang Lanjarsih, Laela; Nugrahanti, Trinandari Prasetya; Akbar, Taufiq
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1557

Abstract

This study investigates the impact of digital accounting system implementation, internal control effectiveness, and tax compliance on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Karawang. Employing a mixed-methods approach, the research integrates quantitative data from 200 MSMEs across various sectors with qualitative insights from semi-structured interviews. Quantitative analysis reveals significant positive relationships between the adoption of digital accounting systems, the effectiveness of internal controls, and tax compliance with the sustainability of MSMEs. Regression analysis further confirms these factors as significant predictors of business sustainability. Qualitative findings elucidate the challenges and benefits perceived by MSMEs, highlighting barriers such as high initial costs, complexity of technology adoption, and the burden of tax compliance. The study underscores the necessity of supportive policies and programs to enhance MSMEs' capacities in these areas, thereby promoting sustainable business practices and economic stability. This research contributes to the understanding of operational enhancements that drive MSME sustainability and offers actionable insights for stakeholders to foster an enabling environment for MSME growth.
Mengeksplorasi Kualitas Audit dalam Konteks Asimetri Informasi dan Pengungkapan Karbon: Dampak Audit Lag, Audit Tenure, dan Ukuran Kantor Akuntan Publik Akbar, Taufiq; Siregar, Ernisa; Shilvana, Lidya; Hidayah, Aini
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.99

Abstract

Penelitian bertujuan untuk mengeksplorasi pengaruh kualitas audit terhadap pengungkapan karbon dengan asimetri informasi sebagai variabel mediasi, khususnya dalam sektor industri dasar kimia yang memiliki kontribusi signifikan terhadap emisi karbon. Menggunakan data dari 17 perusahaan sektor industri dasar kimia terdaftar selama periode 2018-2022, penelitian mengadopsi pendekatan kuantitatif dengan analisis data panel. Fokus utama penelitian ini adalah untuk mengeksplorasi hubungan antara kualitas audit yang diproksikan dengan audit lag, audit tenure, dan ukuran Kantor Akuntan Publik (KAP) terhadap asimetri informasi, serta peran mediasi asimetri informasi dalam hubungan antara kualitas audit dan pengungkapan karbon. Hasil analisis menunjukkan bahwa audit lag dan audit tenure tidak berpengaruh signifikan terhadap asimetri informasi, sedangkan ukuran KAP memiliki pengaruh signifikan. Asimetri informasi sendiri tidak terbukti memediasi hubungan antara kualitas audit dan pengungkapan karbon. Temuan ini mengindikasikan bahwa ukuran KAP berkontribusi pada pengurangan asimetri informasi dan penguatan kualitas pengungkapan karbon, namun mekanisme mediasi melalui asimetri informasi tidak terbukti signifikan. Penelitian ini memberikan wawasan penting tentang bagaimana kualitas audit dan ukuran KAP mempengaruhi transparansi lingkungan di sektor industri kimia, serta implikasi bagi praktik audit dan kebijakan pengungkapan karbon.
Building Perceived Quality in the Influence of Personal Selling on Purchase Decision Akbar, Taufiq
Interdisciplinary Social Studies Vol. 2 No. 6 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i6.426

Abstract

Background: Personal selling is direct communication between payees and potential representatives that leads to profitable deals, customer satisfaction, and human relationships. Meanwhile, perceived quality is a consumer's perception of the overall quality or superiority of a product or service in relation to consumer decisions, and purchasing decisions are individual activities that are directly related to purchasing decisions for products or services offered by sellers. Aim: This study aims to analyze the influence of personal selling on purchasing decisions due to consumer perceptions of the quality of Tupperware products in Jayapura Regency. Method: This research is a quantitative research involving 184 customers. The data were analyzed by path analysis using the AMOS Structural Equation Model (SEM) program. Findings: The results showed that personal selling had a positive and significant effect on purchasing decisions (cr = 2.709: p = 0.007), personal selling had a positive and significant effect on perceived quality (cr = 2.278: p = 0.023 :), perceived quality had a positive and significant effect on purchasing decisions (cr = 1.784: p = 0.044) and personal selling had a positive and significant indirectly effect on purchasing decisions through perceived quality  (cr = 3.294: p = 0.003).
Financial Optimization for MSMEs through Receivables and Financial Reporting Training at Djack Auto Car Stepani Sisca Wulandari; Akbar, Taufiq; Edy Sukarno; Salsabila Ramadini; Yumeizy Syahputra
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/bbxkdt38

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but often struggle with financial management, including ineffective receivables recording, limited digital system usage, and basic financial reporting. This community service program aimed to strengthen the managerial and financial capacity of Djack Auto Car, a microenterprise in the automotive service sector, through training, system implementation guidance, and continuous evaluation. Key interventions included soft collection strategies, structured financial recording, and basic taxation, supported by practical modules, templates, and dashboards. Pre-test results showed limited knowledge, with average scores of 57.1 for soft collection and 60 for financial and taxation topics. Post-test results demonstrated substantial improvement, increasing to 82.1 and 83.2, respectively. Field observations indicated that the partner began applying systematic receivables management, conducting timely collections, preparing periodic financial reports, and practicing prudent credit risk management. The program enhanced operational efficiency, data-driven decision-making, and awareness of proper business reporting and tax obligations. Recommendations include sustaining and optimizing the implemented systems, conducting regular financial monitoring, offering advanced financial tools training, and fostering business networks to support long-term, sustainable growth.
Examining The Relationship Between Profitability Indicators And Stock Market Valuation In Indonesian Banks Mardia, Aina; Akbar, Taufiq; Abidin, Zaenal; Akbar, Muhammad
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2210

Abstract

This study uses panel data regression with a sample size of 26 banks to investigate the impact that Return on Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM) have on the stock prices of banking businesses that are listed on the Indonesia Stock Exchange throughout the period of 2019–2023. The results indicate that only ROE significantly influences stock prices, as it demonstrates the effectiveness of managing shareholders' equity in generating sustainable profits and acts as a crucial metric for investors evaluating a company's basic robustness and future potential. Conversely, ROA and NIM exhibited no substantial impact on stock prices, perhaps due to macroeconomic instability—exemplified by the COVID-19 pandemic—which prompted investors to prioritize external factors in their risk and return assessments. The results indicate that in times of systemic uncertainty, internal financial indicators had limited predictive capability for stock valuation, with investment decisions increasingly influenced by overarching market dynamics and external economic considerations.
Unveiling The Dynamics Of Firm Value In The Consumer Non-Cyclicals Sector: The Role Of Firm Size, Accounting Conservatism, And Tax Avoidance Darmawana, Akbar Fajar Muhammad; Sukarnob, Edy; Akbar, Taufiq
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2221

Abstract

This study examines the impact of tax avoidance, accounting conservatism, and business size affect firm value in Indonesia Stock Exchange-listed consumer non-cyclicals manufacturing from 2019 to 2023. Despite the sector's theoretical defensiveness, macroeconomic pressures and market sentiment volatility drove stock indices down, emphasizing the necessity to study corporate valuation issues. The study employs panel data regression analysis on a purposive sample of 36 companies to assess accounting conservatism through accrual-based metrics, tax avoidance via effective tax rates, and firm size using the natural logarithm of total assets, with firm value represented by price-to-book value (PBV). The findings demonstrate that accounting conservatism and tax avoidance do not significantly influence firm value, indicating that investors choose genuine profitability and growth over conservative reporting or tax techniques in this sector. Conversely, firm size positively influences firm value, likely due to larger firms’ greater operational efficiency, resource accessibility, and market reputation, despite the potential challenges of agency costs and management complexity. These findings provide valuable insights for investors and managers in consumer non-cyclicals manufacturing, emphasizing the importance of scale over accounting policies and tax avoidance in shaping market valuation under uncertain economic conditions.
Co-Authors Agung Zainal Muttakin Raden Amri anwardi, anwardi Ayuningtyas, Setiani Berlianto, Abiyuwara Wimba Darmawana, Akbar Fajar Muhammad Edy Sukarno Georgina Maria Tinungki Gustarina, Fauzia Hedwigis Esti Riwayati Hendra Yulia Rahman, Hendra Yulia Hidayah, Aini Hilda Hilaliyah Inung Wijayanti Jasman Jasman Jumadil, Jumadil Laela Lanjarsih Mardia, Aina Markonah, Markonah Mohamad Sjafei Andrijanto Muh. Fikruddin Buraerah Muhammad Akbar Muhammad Iqbal N. Nazaruddin Noerisman, Jihan Nurhasanah Nurhasanah Puji Anto Putri Junaini, Adek S Siswanto Salsabila Ramadini Shilvana, Lidya Siregar, Ernisa Stepani Sisca Wulandari Sugiyarto Sugiyarto Suharyanto Suherman, Suherman Sukarnob, Edy syahid Syahid, syahid Trinandari Prasetya Nugrahanti Widi Hartono Winny Gunarti Widya Wardani Wulandari Wulandari, Stepani Sisca Yumeizy Syahputra Zaenal Abidin