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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) Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah PENG: Jurnal Ekonomi dan Manajemen E-JURNAL AKUNTANSI Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmiah Cano Ekonomos Jurnal Kendali Akuntansi Edupreneurship; Jurnal Pendidikan Ekonomi IJEMA Journal of Business Innovation and Accounting Research
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 Languange, Linguistic, Communication & Media Social Sciences Other

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Perancangan Pengendalian Internal Penerimaan Dan Pengeluaran Kas Berbasis Coso Integrated Framework Pada RA Qurani Islamic Centre Wasilah Subuh Jakarta Risma Apriyani; Hafifah Nasution; Marsellisa Nindito
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mgtrz775

Abstract

Internal control is an important element in ensuring accountability and transparency in financial management, especially in foundation based educational institutions that manage funds from various sources. Cash, as the most liquid asset, has the highest risk of misuse if it is not supported by an adequate internal control system. Various cases of fund misappropriation in educational foundations show that weak internal control structures, can open up opportunities for fraud. This study aims to analyze the condition of internal control over cash receipts and disbursements and to design an internal control system based on the COSO integrated framework at RA Qurani Islamic Center Wasilah Subuh Jakarta.  The research method used is a qualitative method with a descriptive approach. This research was conducted at RA Qurani Islamic Center Wasilah Subuh Jakarta with data collection techniques in the form of interviews, observations, and document analysis. The development of internal control design was carried out using the System Development Life Cycle (SDLC) approach with a Waterfall model limited to the planning, analysis, and design. The results indicate that internal control over cash receipts and disbursements at RA Qurani Islamic Centre is not yet fully effective based on the COSO Integrated Framework, particularly in the control environment, control activities, and monitoring components. These weaknesses are reflected in inadequate separation of duties, the absence of written standard operating procedures (SOPs), and the use of non-standardised supporting documents. As a follow-up, this study develops a COSO-based internal control design for cash management, including improvements in organisational structure, clarification of roles and responsibilities, development of SOPs and workflows, and standardisation of cash documents and reports. This design is expected to enhance internal control effectiveness, accountability, and transparency in cash management.
Asosiasi Indikator Keuangan dengan Pelaporan Going Concern Emiten Non-Keuangan Bursa Efek Indonesia Ananda Putra Fajar; Marsellisa Nindito; Hafifah Nasution
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.019

Abstract

This study examines the associations of cash flow, interest coverage ratio, firm growth, profitability, leverage, and liquidity with going concern reporting among non-financial companies listed on the Indonesia Stock Exchange during 2023–2024. The sample consists of 462 firm-year observations from 233 companies. Logistic regression is estimated with standard errors clustered at the company level and controls for firm size, year, and industry sector. Robustness checks include winsorization, exclusion of extreme observations, and a nonlinear liquidity specification. The results show negative associations for the interest coverage ratio and firm growth, and positive associations for leverage and liquidity. Cash flow and profitability are not significant. Leverage and liquidity remain significant across all robustness checks, while the results for the interest coverage ratio and firm growth are sensitive to extreme values. Leverage and liquidity are the most stable financial indicators associated with going concern reporting.
Pengaruh Struktur Kepemilikan, Political Connection, dan Transaksi Pihak Berelasi terhadap Real Earnings Management Fatmah Syami; Marsellisa Nindito; Hafifah Nasution
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 4 (2026): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i4.2541

Abstract

This study aims to analyze the effect of ownership structure comprising managerial, institutional, and foreign ownership as well as political connection and related party transactions on Real Earnings Management (REM). The object of this research is companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period, with 44 companies as the sample and 122 firm-year observations after outlier treatment. Panel data regression with the Random Effect Model, selected based on the Chow, Hausman, and Lagrange Multiplier tests, is used as the analysis method. The results show that institutional ownership has a negative and significant effect on REM, indicating the monitoring role of institutional investors in restraining managerial opportunistic behavior. Meanwhile, managerial ownership, foreign ownership, political connection, and related party transactions do not significantly affect REM. The research model explains 5.48% of the variation in REM, while the remainder is explained by other factors outside the model. This study is expected to contribute to the development of agency theory literature and serve as a consideration for investors and regulators in assessing REM practices.
Pengaruh Leverage, Financial Distress dan Firm Size terhadap Opini Going Concern Fahmy Fauzan Shiddieq; Diah Armeliza; Hafifah Nasution
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3017

Abstract

Tujuan dari penelitian ini yaitu untuk menguji secara empiris mengenai pengaruh leverage, financial distress dan firm size terhadap pemberian opini going concern. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Analisis data dilakukan menggunakan regresi logistik dengan bantuan microsoft excel dan SPSS Versi 26. Hasil pengujian menunjukan bahwa financial distress memberikan pengaruh positif dan signifikan terhadap opini going concern. Sementara, leverage dan firm size tidak memberikan pengaruh signifikan terhadap opini going concern. Temuan ini menunjukan bahwa financial distress menjadi faktor utama dipertimbangkan auditor dalam pemberian opini going concern sebagai mekanisme untuk mengurangi terjadinya asimetri informasi mengenai going concern perusahan antara manajemen dan pengguna laporan keuangan.
Pengaruh Financial Distress dan Ukuran Perusahaan Terhadap Audit Report Lag dengan Ukuran KAP Sebagai Variabel Moderasi Jovan Ferdinan; Hafifah Nasution; Septi Nurmalita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.728

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan dan ukuran perusahaan terhadap jeda laporan audit (ARL), dengan ukuran kantor akuntan publik sebagai variabel moderator. Penelitian ini dilakukan terhadap perusahaan-perusahaan yang terdaftar di sektor properti dan real estat di Bursa Efek Indonesia (BEI) untuk periode 2022–2024. Metode penelitian kuantitatif digunakan, dengan data sekunder diperoleh dari laporan tahunan dan situs web resmi perusahaan. Pengambilan sampel dilakukan secara purposif, sehingga diperoleh sampel sebanyak 76 perusahaan dengan total 228 pengamatan. Analisis data dilakukan dengan regresi data panel menggunakan pendekatan analisis regresi termoderasi dengan EViews 13. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif yang signifikan terhadap ARL, sedangkan kesulitan keuangan dan ukuran perusahaan tidak memengaruhi ARL. Ukuran kantor akuntan publik memoderasi hubungan antara ukuran perusahaan dan ARL, tetapi tidak memoderasi hubungan antara kesulitan keuangan dan ARL.
Perancangan Standar Operasional Prosedur (SOP) atas Penerimaan dan Pengeluaran Kas serta Pengelolaan Aset Wakaf pada Masjid Ni'matul Ittihad Jakarta Selatan Putri Mariyah; Hafifah Nasution; Petrolis Nusa Perdana
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j45epz05

Abstract

This study aims to design Standard Operating Procedures (SOP) for cash receipts and disbursements as well as waqf asset management at Ni’matul Ittihad Mosque, South Jakarta, where these processes have been carried out in a simple manner and lack formal written guidelines. The research method adopts the ADDIE model, limited to the Analysis, Design, and Development stages. The analysis stage was conducted by identifying needs and actual conditions based on observations and interviews with mosque administrators. The design stage involved developing the structure and scope of the SOP based on existing documents and practices within the mosque, as well as incorporating essential SOP components. The development stage resulted in a draft SOP that is systematically organized and supported by workflow visualization in the form of flowcharts using the web-based application draw.io. The findings indicate that the proposed SOP has the potential to serve as a guideline to improve administrative order, clarify workflow processes, and support transparency and accountability in managing cash and waqf assets in the future.
Perancangan Sistem Akuntansi Kas dan Aset Tetap Berbasis Microsoft Excel pada Pura Agung Tirta Bhuana Made Wedakrisna Mahendradatta; Hafifah Nasution; Ellis Annisa
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6484

Abstract

Pura Agung Tirta Bhuana Bekasi is a nonprofit religious entity that manages cash receipts, cash disbursements, and fixed assets to support worship, social, and community activities. Its administration was previously characterized by simple cash records, nonstandard transaction evidence, time-consuming data retrieval, and incomplete fixed-asset documentation. This study aimed to design a Microsoft Excel-based cash accounting and fixed-asset control system that is orderly, practical, and accountable. The research employed a Research and Development approach using the Waterfall model, comprising requirements analysis, design, implementation, testing, and product finalization. Requirements were identified through observation, interviews, document review, and PIECES analysis. The resulting product consists of two integrated workbooks: a Temple Cash Book and a Fixed Asset Register, accompanied by user manuals. The system automatically generates transaction numbers and asset codes, validates input, produces receipts and payment vouchers, calculates cash balances and straight-line depreciation, and presents cash and asset recapitulations. Black-box testing showed that all seven major functional scenarios operated successfully. The system therefore provides a feasible administrative instrument for improving data traceability, processing efficiency, internal control, transparency, and accountability in temple financial and asset management.
Pengaruh Konsentrasi Pasar Audit, Keahlian Komite, dan Kompleksitas Operasional terhadap Kualitas Audit Anggi Meilinda; Ratna Anggraini; Hafifah Nasution
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6628

Abstract

This study examines the effects of audit market concentration, audit committee expertise, and operational complexity on audit quality among infrastructure firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was based on a quantitative research approach using secondary data extracted from published annual reports and financial statements. Applying purposive sampling criteria, the study obtained a sample of 34 firms, representing 102 firm-year observations. Audit quality was measured using the Earnings Surprise Benchmark (EBS), while the proposed hypotheses were tested through binary logistic regression. The findings reveal that audit market concentration has a significant negative effect on audit quality, indicating that a more concentrated audit market tends to reduce the likelihood of higher audit quality. Conversely, audit committee expertise and operational complexity do not exhibit significant effects on audit quality. These results suggest that competitive conditions within the audit market remain an important determinant of audit quality, whereas corporate governance characteristics and operational complexity alone are insufficient to explain variations in audit quality among infrastructure companies.
Pengaruh Beban Kerja Auditor, Lingkungan Kerja, Skeptisisme Profesional, dan Locus of Control terhadap Kualitas Audit pada Auditor Generasi Z Jakarta Mayas Essa Bilbina; Marsellisa Nindito; Hafifah Nasution
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2544

Abstract

 Audit quality plays an important role in ensuring the reliability of financial information and maintaining confidence in the auditing profession. As Generation Z increasingly enters the auditing workforce, examining factors associated with audit quality among this group has become relevant. This study investigates the effects of auditor workload, work environment, professional skepticism, and locus of control on audit quality among Generation Z auditors working at Public Accounting Firms (KAP) in Jakarta. A quantitative approach was employed using primary data collected through an online questionnaire. The study involved 95 Generation Z auditors selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that auditor workload does not significantly affect audit quality. In contrast, work environment, professional skepticism, and locus of control have positive and significant effects on audit quality. These findings suggest that organizational conditions and auditors’ internal characteristics play a more substantial role in supporting audit quality than workload. The study highlights the importance of fostering a supportive work environment and strengthening auditors’ professional skepticism and locus of control, particularly among Generation Z auditors.
Co-Authors Adam Zakaria Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Ananda Putra Fajar Anggi Meilinda Anisyah, Sarah Siky Annisa Alfiani Annisa, Ellis Arfan Prawirayudha Wicaksono 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 Diah Armeliza Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Edietha Marshanda Putri Ellis Annisa Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fahmy Fauzan Shiddieq Fatmah Syami Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Harbi Ash Shidiq Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Intan Kusumawardany Irawati Jovan Ferdinan Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Made Wedakrisna Mahendradatta Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Mayas Essa Bilbina Misyka Qalbiya Nugrha Ikhsani Muhammad Raihan Nur Ma'ruf Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Nadya Annida Nazira Yuniar Asri Yanti Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Nurul Muvida Radjaki Parameswari, Anggraeni Eka Petrolis Nusa Perdana Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri Haryani Putri Haryani Putri Mariyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Ratna Anggraini Ratna Anggraini Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Risma Apriyani Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Septi Nurmalita 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