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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Serambi Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Perencanaan Audit Laporan Keuangan Pada Kantor Akuntan Publik KURNIAWAN, KUSMADI, DAN MATHEUS Hafifah Nasution; Lysa Nur Awalianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.333

Abstract

This research was conducted in KAP Kurniawan, Kusmadi and Matheus, which aims to analyse the suitability of audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus with the audit planning of financial statement based on the Professional Standard of Public Accountant (SPAP). Research method that used is descriptive analysis with a qualitative approach and the type of data used is primary data and secondary data. Primary data is collected through interviews, while secondary data by collecting audit planning of financial statements documents in KAP Kurniawan, Kusmadi and Matheus. The results of this research show that the audit planning of financial statement by KAP Kurniawan, Kusmadi and Matheus in accordance with the audit planning of financial statement based on SPAP issued by Institute of Public Accountants of Indonesia (IAPI). The advice given to KAP Kurniawan, Kusmadi and Matheus is always implement audit plan in accordance with SPAP because a good audit planning will improve audit quality.
The Influence of Operating Cycle, Cash Flow Volatility, and Audit Fee on Earnings Persistence (The Indonesian Cases) Douglas Douglas; I Gusti Ketut Agung Ulupui; Hafifah Nasution
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 1, March 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1272.915 KB) | DOI: 10.29259/sijdeb.v4i1.1-20

Abstract

Research is aiming at analyzing the influence of operating cycle, cash flow volatility, and audit fee on earnings persistence by studying manufacturing companies listed on Indonesia Stock Exchange (IDX). This research studied secondary data from documents in the forms of annual reports and financial reports of the companies taken from IDX website. After conducting a purposive sampling method, 12 companies were chosen to be the samples with 60 total observations. The data were analyzed by using descriptive statistics and panel data regression using Common Effect Model (CEM) processed by Eviews 10. Earnings persistence as the dependent variable was proxied by the regression coefficient from the regression model of previous year earnings towards the current earnings. The independent variable operating cycle was proxied by the means of accounts receivable turnovers and the means of the inventory turnovers. The cash flow volatility was proxied by the standard deviation of the cash flow operation divided by the total assets. The audit fee was proxied by the natural logarithm of the amount of audit fee. The panel data regression analysis showed that operating cycle has significant influence on earnings persistence. The results explain that companies with shorter operating cycle have high earnings persistence. The results also showed that cash flow volatility and audit fee have no influence on earnings persistence. A short operating cycle can make a company’s earnings persistence higher. The implication of this research is a shorter operating cycle can increase the earnings persistence of a company and can increase the interests of investors towards the company.
Implementation of Sustainable Finance and Environment Winona Bianda Callista; Choirul Anwar; Hafifah Nasution
Journal Research of Social Science, Economics, and Management Vol. 1 No. 4 (2021): Journal Research of Social Science, Economics and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.655 KB) | DOI: 10.59141/jrssem.v1i4.32

Abstract

This study aims to determine management's perception of strategy in implementing sustainable finance and environment in related companies. This study uses primary data with phenomenological research methods obtained through interviews, documentation, and analysis of the content of sustainability reports to obtain more detailed information. The subject of this research is the management of a construction company in Indonesia. The result of this research is the implementation to achieve sustainable finance is by budgeting for investment by considering environmental, social, and governance factors. Implementation of sustainable finance as a component of green finance that aims to support balanced economic growth. The implementation of a sustainable environment along with the company's social aspects is summarized in the K3L (Health, Occupational Safety, and Environment) policy.
Pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi dan Pengalaman Pemeriksa Pajak terhadap Kualitas Pemeriksaan Pajak Radina Angganis; Indra Pahala; Hafifah Nasution
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.53920

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi, dan Pengalaman terhadap Kualitas Pemeriksaan Pajak. Penelitian ini menggunakan data primerdengan populasi 39 responden yang bekerja pada KPP Madya Jakarta Utara. Pemilihan sampel dilakukan dengan menggunakan teknik nonprobability sampling dengan Teknik Sampel Jenuh. Selanjutnya, pengujian hipotesis ini mengunakan analisis regresi liniear berganda menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel kompetensi pemeriksa pajak dan pemanfaaatan teknologi informasi berpengaruh positif terhadap kualitas pemeriksaan pajak, serta pengalaman pemeriksa pajak tidak berpengaruh terhadap kualitas pemeriksaan pajak.
PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Indira Julianty; I Gusti Ketut Agung Ulupui; Hafifah Nasution
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17171

Abstract

The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals sectors during the 2020-2022 period. This study is also intended to confirm the inconsistency in the relationship between financial distress and capital intensity on tax avoidance by presenting moderating variables in the form of firm size as a novelty from previous research. Using the absolute difference value test, this study shows that financial distress has a negative effect on tax avoidance, while capital intensity and firm size do not affect tax avoidance. In addition, the effect of financial distress and capital intensity on tax avoidance cannot be moderated by firm size. The implications of this study indicate the need for increased supervision from the government and shareholders on management to avoid tax avoidance, especially in companies that are financially healthy.
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Malvin Alianro Depari; Choirul Anwar; Hafifah Nasution
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
Pelatihan Pengarsipan Secara Elektronik (E-Filing) Bagi Tenaga Administrasi Kelurahan di Lingkungan Kecamatan Kramatjati Jakarta Timur Erika Takidah; Maulana Amirul Adha; Hafifah Nasution; Ari Saptono; Christian Wiradendi Wolor
DEDIKASI PKM Vol. 4 No. 3 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i3.33596

Abstract

Semua lini organisasi para era digital seperti saat ini, termasuk kantor kelurahan atau desa, harus mempunyai prosedur yang diperlukan untuk pengelolaan arsip yang efektif. Pengabdian kepada masyarakat ini bertujuan untuk memberikan sumbangsih kepada mitra yakni para tenaga administrasi kelurahan di lingkungan Kecamatan Kramatjati Jakarta Timur berupa pelatihan pengarsipan secara elektronik (e-filing). Tahapan yang dilaksanakan pada kegiatan pengabdian kepada masyarakat lebih rinci sebagai berikut: (a) persiapan, (b) pelatihan dan simulasi, dan (c) evaluasi dan refleksi kegiatan. Berdasarkan evaluasi yang dilaksanakan, para peserta mendapatkan pemahaman dan keterampilan yang baik selama mengikuti pelatihan, dan para peserta cukup antusias dalam kegiatan yang dilaksanakan, hal ini dapat dilihat dari keaktifan peserta selama proses tanya jawab, dan antusiasmenya selama mengikuti paparan materi, simulasi dan praktik.
TRAINING ON THE IMPORTANCE OF DIGITAL PORTFOLIOS FOR PRIVATE CAMPUS STUDENTS Nasution, Hafifah; Wiradendi Wolor, Christian; Takidah, Erika; Hamidah, Hamidah; Saptono, Ari; Purwohedi, Unggul; Iranto, Dicky; Muhammad Zairin, Gentiga
International Journal of Engagement and Empowerment (IJE2) Vol. 3 No. 3 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i3.110

Abstract

This community service activity aims to increase the understanding of partners related to CV and increase expertise in making digital portfolios. This activity was preceded by analyzing the current situation faced by the partners. From the results of this analysis, the team concluded that a training activity related to the importance of digital portfolios for students was needed. The partners of this community service activity are students who are studying at Universiti Sabah Malaysia and Jakarta State University. This activity was done online via the Zoom application on Monday, July 10th 2023. Based on the evaluation results of this activity, students' understanding and abilities had increased about digital portfolio creation
SURVEY RESEARCH TRAINING FOR VOCATIONAL SCHOOL TEACHERS IN JAKARTA Prihatni, Rida; Sumiati, Ati; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 1 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i1.121

Abstract

This activity is one of the efforts to encourage and empower educators to be more professional and competent. It is intended to make efforts to improve teacher competence in terms of educational and academic professionals and to be able to improve quality continuously. The target audience is teachers of SMKN 10 and SMKN 50. This training provides understanding and knowledge for teachers of SMKN 10 and SMKN 50 in East Jakarta when conducting survey research and writing scientific papers. The results of the training activities went well and smoothly. The teacher's positive appreciation is evidence of this. This appreciation can be seen in the participants' enthusiasm for participating in the activities amid the teachers' busy schedules
BUILDING YOUNG RESEARCHERS’ COMPETENCE THROUGH MODERN DATA PROCESSING APPLICATION TO ENHANCE EDUCATION QUALITY Wirologo, Haryo Kuncoro; Nasution, Hafifah; Handarini, Dwi; Kartikowati, Rr. Sri; Hidayat, Nurdin
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.158

Abstract

Data analysis techniques are one of the critical stages that young researchers must carry out when conducting research. Apart from that, young researchers also need to understand knowledge related to statistical methods to make carrying out their research easier. This community service activity aims to increase the knowledge of young researchers (especially students) related to Structural Equation Modeling using the PLS and the Simultaneous Equation Model. Apart from that, this activity also aims to increase the experience of young researchers by directly instilling the use of the SmartPLS program. This Community Service Activity was conducted as a seminar on June 13, 2024, from 08.00 to 12.00 WIB (09.00 to 13.00 MST) online via Zoom Cloud's Meeting. Universiti Malaysia Sabah is a partner in this activity. Seventy-six participants, including lecturers, students, and researchers from state and private universities in Indonesia and Malaysia, participated in this activity. The activity evaluation results show that participants' understanding and skills regarding Structural Equation Modeling-Partial Least Square (SEM-PLS), SmartPLS, and Simultaneous Equation Model have increased
Co-Authors Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Annisa, Ellis Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Depari, Malvin Alianro Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Syaqila, Asyifa Putri Tresno Eka Jaya, Tresno Eka Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika