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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Bambang Bambang
Universitas Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Analysing The Adoption Of Artificial Intelligence In Audit Practice Baiq Wahyuni Damayanti; Bambang Bambang
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6032

Abstract

AI adoption until now has not been maximized by academics and audit practitioners due to many limitations, especially at Mataram University. This research then aims to find out the views of audit lecturers on AI adoption and how the level of AI adoption at Mataram University. This research is a descriptive qualitative research using subject data types and primary data sources. The data collection technique used was a structured interview with audit lecturers at Mataram University. Data analysis techniques consist of data reduction, data presentation, and conclusions which then uses data triangulation to increase data validity. The results showed that the adoption of AI in the view of audit lecturers at Mataram University is very important with regard to the progress of the times and expectations for quality audits. Then related to the level of AI adoption in audit practices at the University of Mataram, it was found that there has not been massive adoption, so in the future it is expected to be adopted selectively in order to produce quality audit processes and results and go hand in hand with technological advances. The recommendations offered then are HR training and commitment and consistency in AI adoption in audit practices at Mataram University.
PEMAHAMAN PROFESI AUDITOR SYARIAH OLEH MAHASISWA AKUNTANSI DI UNIVERSITAS MATARAM Bambang Bambang
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.15

Abstract

This study is about the students' understanding of sharia audits with the aim to explore the understanding of the role of sharia auditors, the characteristics that must be owned by the Sharia auditor and the knowledge that must be owned. The paper uses quantitative approach of survey. Self-developed questionnaire are administered to respondents of the survey. The role of the auditor according to the students is expected in addition to provide an assessment of the fairness of the financial statements as well as conventional auditors also ensures Sharia financial compliance with sharia. This understanding revealed that student are not aware about the precise role of shari’ah auditors. Low confidentiality in characteristics may adversely affect the confidentiality of client information that affects the level of trust of the low sharia auditor. Sharia auditors need to also understand conventional finance in order to make the audit more effective. The paper highlights the practical imperative for the authorities to consider a holistic revamp of its education strategies in meeting future market demands for qualified and well trained shari’ah auditors. Universities need to seriously create linkages between university and with business developments and practices.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM OLEH PEMERINTAH DAERAH, TOTAL KREDIT, DAN KOMPLEKSITAS USAHA TERHADAP BIAYA MONITORING BPD SE INDONESIA Bambang Bambang; RR. Sri Pancawati; Biana Adha Inapty; Iwan Kusuma Negara
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.25

Abstract

This study aims to determine the effect of capital structure, credit, and business complexity on monitoring costs performed on 21 BPD in Indonesia. The statistical test results show that the local government ownership has no influence on monitoring costs. These results may confirm the effectiveness of the supervisory authority to the Bank in form of who eligible to be commissioner and the minimum shares must to paid as risk buffer. The amount of credit provided by the bank has an effect on monitoring cost which can be interpreted that the supervision of the bank's main activity is supervision of earning assets conducted in line with credit changes. Similarly, the business complexity of BPD influences the cost of monitoring BPD Se Indonesia. The duties of the Board of Commissioners are also expected to make visits to branches of banks scattered in the work area and outside the region in order to conduct active supervision and provide motivation and advisory to all levels in BPD. This function are expeceted for small size of BPD.
ANALISIS AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK DAN KEPEMILIKAN KELUARGA Bambang Bambang; Hanny Savira; Akram Akram
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.35

Abstract

The aim of this study is to analyze the effect between of financial reporting aggressiveness, tax aggressiveness and family ownership. The analysis was performed in 39 manufacturing companies which are listed in Bursa Efek Indonesia during the period 2013-2014 by using multiple linear regression analysis. The results of the study show that financial reporting aggressiveness affects tax aggressiveness and tax aggressiveness affects the financial reporting aggressiveness. This proves that the companies earning management affected by aggressive tax and tax management actions are also usually affected by the actions of earning management so that the company's financial position looks good. However, the study found that the family ownership does not affect the financial reporting aggressiveness or tax aggressiveness. This study also uses three control variables, namely profitability, leverage, and the size of the company. The results showed that the size of the company affects financial reporting aggressiveness, while profitability and leverage were found to have no effect on the financial reporting aggressiveness. Furthermore, while the profitability showed influence on the tax aggressiveness, the leverage and the size of the company showed no influence on the tax aggressiveness.
MINAT SERTIFIKASI PROFESI AKUNTAN OLEH CALON AKUNTAN Bambang Bambang; Siti Atikah
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.37

Abstract

This research is about the awareness of accounting students to carry out accounting profession certification, as a Public Accountant (CPA), Management Accountant (CIMA), Internal Auditor (CIA) and Fraud Auditor (CFE). Research results show that professional certification as a Public Accountant (CPA), is still considered superior compared to 3 other professional certifications that are not even fully known. However, even the profession of as Public Accountant is still quite superior, students still prefer to pursue careers as civil servants or general accountants in companies as financial report compilers. Students percieved that by having a profession certification there will be better and easier job opportunities to get a promotion, a high salary, and a reputation. This research has significant implications for professional organizations to be more active in the socialization of the existence of each profession. Whereas for universities and accounting programs can be a reference to balance professional recognition in the curriculum for all accounting profession.
Co-Authors Adhitya Bayu Suryantara Akram Akram Akram, Akram Al Garin Rahmanda Animah Animah Baiq Anggun HL Baiq Wahyuni Damayanti Biana Adha Inapty Bq. Anggun Hilendri Diana Mega Pratiwi Hanny Savira Iman Waskito Iwan Kusuma Negara Lalu Muhamad Yafi Satria Wardana Lalu Takdir Jumaidi M. Ali Fikri Muhammad Zulhar Nabilla D. Tialurra Della NUR FITRIYAH Nur Fitriyah Nurabiah Robith Hudaya RR. Sri Pancawati Satarudin Siti Atikah Widia Astuti Yana Yulia Yusli Mariadi