Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Apssai Accounting Review (ApAR)
Abdullah, Sulthan Yusuf
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Biological Asset Intensity and Public Share Ownership on Biological Asset Disclosure with Company Growth as a Moderating Variable Abdullah, Sulthan Yusuf; Purnomo, Budi Supriatono; Heryana, Toni
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.60377

Abstract

This study aims to determine the effect of the intensity of biological assets and public ownership of shares on the disclosure of biological assets with company growth as a moderating variable. The research method used is causal research. Sampling used a purposive sampling method in order to obtain a sample of 54 agricultural sector companies listed on the Indonesia Stock Exchange for 2019-2021. In this study using secondary data obtained from annual reports that have been audited by the company. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis. The test results show that biological assets have a positive effect on the disclosure of biological assets, public ownership has a negative effect on the disclosure of biological assets, company growth does not moderate the effect of the main concern of biological assets on the disclosure of biological assets and company growth moderates the effect of public share ownership on the disclosure of biological assets.
Pengaruh Kecenderungan Mengambil Resiko terhadap Intensi Berwirausaha dengan Mediasi Efikasi Diri Kewirausahaan Kurjono, Kurjono; Abdullah, Sulthan Yusuf; Nurlatifah, Nurlatifah
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18993

Abstract

This study explicitly aims to analyze the effect of risk-taking propensity on entrepreneurial intention, with self-efficacy as a mediating variable. The research employed a quantitative method using a survey approach and SEM-PLS analysis. Data were collected from 119 randomly selected respondents at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia (UPI). The results indicate that risk-taking propensity has a positive and significant effect on both self-efficacy and entrepreneurial intention. Self-efficacy also positively influences entrepreneurial intention and partially mediates the relationship between risk-taking propensity and entrepreneurial intention. The implications of these findings highlight the importance of strengthening self-efficacy in entrepreneurship education, for example through field interviews or inviting entrepreneurship practitioners as guest speakers.
APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19? Abdullah, Sulthan Yusuf; Apandi, R. Nelly Nur; Widarsono, Agus
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.968 KB) | DOI: 10.26418/apssai.v1i2.11

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.
Co-Authors Agus Widarsono Heryana, Toni Kurjono, Kurjono Nur Apandi, R Nelly Nurlatifah Nurlatifah, Nurlatifah Purnomo, Budi Supriatono