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The Mediating Effect of the Intention to Quit as the Impact of Locus of Control on Dysfunctional Audit Behavior Iman Supriadi
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.743

Abstract

Auditing is an essential process in maintaining accountability and transparency within an organization. However, some dysfunctional audit behaviors can threaten audit integrity and cause significant losses to the company. This study aims to prove whether or not the intention to quit can mediate the indirect effect between locus of control on auditor acceptance of dysfunctional audit behavior, especially in all Public Accounting Firms in East Java Region. This is a quantitative causality research, and the data source in this study are generated from the primary data. The data are obtained from the respondents' answers to questionnaires given to all auditors who work at public accounting firms in East Java region. The 11 items-questionnaire was distributed via Google form. The results indicated that locus of control has a positive effect on auditors’ acceptance of dysfunctional audit behavior, intention to quit has a positive effect on auditors’ acceptance of dysfunctional audit behaviors, and locus of control has a positive effect on the intention to quit. Finally, the intention to quit is able to mediate the indirect effect of locus of control on auditors’ acceptance of dysfunctional audit behaviors.
INTEGRASI ACTIVITY-BASED COSTING PADA KONSEP BISNIS LEAN UNTUK MENINGKATKAN KEUNGGULAN KOMPETITIF Iman Supriadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.178

Abstract

The tight competition in the industry requires companies to always make improvements in the quality of the products made to maintain a position in the competition. With the introduction of an increasingly contemporary management system, managerial decision makers tend to apply some performance management tools, one of which is Lean's business concept. This concept is characterized by the effort to eliminate waste in production, increase the value of more in one product and give value to the customer that is implemented by constantly (continuously Improvement) either from production or from all business processes in the company. In order to successfully respond to the request, the company's manager also needs an appropriate information base. One of the possible information bases is the cost assignment based on the activity. This type of research is a descriptive quality. This study discusses how the implementation and appropriateness of activity-based cost assignment for lean business concept.
PENDAMPINGAN KEWIRAUSAHAAN MELALUI ANALISIS KELAYAKAN USAHA BAKSO PAK JI Lisa Lisa; Reza Nur Fauzi; Nofita Anggreani; Novira Rihadatul Aisyah; Lely Larasati; Maxi Steven Sahetapy; Iman Supriadi
Media Mahardhika Vol. 19 No. 3 (2021): May 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v19i3.276

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) adalah salah satu penopang perekonomian Indonesia. UMKM dinyatakan lebih fleksibel dalam menyesuaikan dengan perubahan pasar. Hal itu membuat penulis penasaran akan kelayakan usaha pada sebuah UMKM. Dalam melakukan analasis kelayakan usaha maka penulis mengambil sample pada usaha bakso pak ji yang ber alamat di jl anggrek 2 no 32 wedoro waru sidoarjo dengan menggunakan metode penelitian kualitatif meliputi dengan melakukan pengumpulan data yang akan di gunakan penulis sebagai perhitungan harga pokok sehingga dapat di jadikan sebagai alasan obyektif. Perhitungan laba bakso dengan Menggunakan harga pokok penjualan – harga pokok produksi.
PENGARUH PENDAPATAN DAN BEBAN USAHA TERHADAP LABA PADA DEPO AIR MINUM DI SURABAYA Della Putri Satiya Ningtyas; Ela Diana Saputri; Iman Supriadi
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 2 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i2.1664

Abstract

Penelitian ini mempunyai maksud untuk menganalisis pengaruh pendapatan dan beban usaha pada laba di salah satu depo air minum yang berada di Surabaya. Metode penelitiannya yang digunakan adalah metode kuantitatif dengan analisis regresi. Mengenai Teknik pengambilan data dilakukan menggunakan studi dokumen. Data berupa laporan keuangan depo air minum pada setiap bulan. Populasi yang diambil adalah laporan keuangan Depo Air Minum di Surabaya bulan Oktober 2020-April 2021. Sedangkan teknik pengambilan sampel yang dipakai adalah penerapan purposive sampling. Denganpenelitian ini, data dikerjakandengan perhitungan statistik regresi linier berganda. Lalu, dilakukan pengujian.koefisien determinasi dengan melakukan.uji t. Selanjutnya melalui tahap pengujian hipotesis, didapatkan hasil penelitian ialah pendapatan memiliki pengaruh positif terhadap laba sedangkan laba tidak berpengaruh signifikan pada laba.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Iman Supriadi; Eva Wany
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
TRANSFORMATION OF SHARIA ACCOUNTING INNOVATION: CHALLENGES AND OPPORTUNITIES IN ANALYSIS OF DIGITALIZATION ERA Iman Supriadi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 2 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i2.8372

Abstract

This paper discusses the transformation of Islamic accounting innovation in facing challenges and creating opportunities in the digitalization era. In the context of an increasingly digitally connected business, implementing Islamic accounting innovation through information technology plays an essential role for Islamic financial companies. Previous research has shown the positive impact of adopting information technology in Islamic accounting practices, including improving operational efficiency, transparency, and quality of service to customers. However, challenges still need to be addressed, such as the complexity of Islamic accounting principles, data security, and the need for skilled human resources. This study aims to analyze the challenges and opportunities in the transformation of Islamic accounting innovation in the era of digitalization and create a strategic framework to overcome the challenges and take advantage of the opportunities. This study will identify various challenges financial companies face in implementing Islamic accounting innovations in the digitalization era through a comprehensive literature review. In addition, this study will also identify emerging opportunities in terms of utilizing technology to enhance Islamic accounting practices. The results of this study will provide valuable insights for Islamic financial companies in dealing with accounting changes and innovations in the digitalization era. By understanding the challenges and creating an appropriate strategic framework, companies can optimize the benefits of transforming Islamic accounting innovation and strengthen their position in the increasingly competitive Islamic finance industry
The Role of Sharia Financial Innovation and Literacy in Improving the Performance of MSME Actors Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi; Dewi Mumpuni Yudowati
Journal of Islamic Economic and Business Research Vol. 3 No. 2: December 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v3i2.193

Abstract

This study aims to analyze the role of innovation and Islamic financial literacy in improving the performance of MSME actors in the context of Islamic economics. This study also aims to evaluate the impact of innovation and Islamic financial literacy on MSME growth and contribute to the sustainable development of MSMEs. This qualitative research applied a literature approach and document analysis to collect relevant data and information. A literature review was also conducted to identify indicators of the success of Islamic financial innovation and literacy in MSMEs and appropriate evaluation methods. Other research data included previous research results and related case studies. The results of this study revealed that MSMEs that implement Islamic financial innovation and literacy tend to experience improved performance. Product and process innovation, selection of Islamic financial instruments, and financial management by Sharia principles contributed positively to increasing MSME income, productivity, and operational efficiency. This research contributes to understanding the critical role of innovation and Islamic financial literacy in improving the performance of MSME actors. The findings of this study can serve as a reference for relevant stakeholders, including MSME actors, government, and Islamic financial institutions, in developing supporting policies and programs that strengthen innovation and Islamic financial literacy in MSMEs.
DIGITAL REVOLUTION IN SUPPLY CHAIN FINANCE: OVERCOMING CHALLENGES AND BUILDING INNOVATIVE STRATEGIES Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1059.47-62

Abstract

This research aims to analyze the impact of digital technology implementation in Supply Chain Finance, identify challenges in its implementation, and explore development and innovation strategies to optimize the process. This research uses a qualitative approach with literature studies and case studies. Data and information were collected through journals, articles, and reports related to digitalization in Supply Chain Finance. Analysis was conducted through a descriptive approach to understand and interpret the data. The results showed that digitization improves operational efficiency in Supply Chain Finance through process automation and data-driven decision-making. However, there are challenges, including significant initial investments and data security issues. Technologies such as AI, Machine Learning, blockchain, and big data contribute significantly to Supply Chain efficiency and resilience. This research presents insights into the application of digital technologies in Supply Chain Finance, providing insights into the challenges faced and strategies that can be implemented to overcome these challenges. This research contributes to practitioners' and academics' understanding of the potential and limitations of digital technology in the context of supply chain finance. Keywords: Digitalization, Supply Chain Finance, Blockchain, Artificial Intelligence, Big Data Penelitian ini bertujuan untuk menganalisis dampak penerapan teknologi digital dalam Supply Chain Finance, mengidentifikasi tantangan dalam implementasinya, dan mengeksplorasi strategi pengembangan serta inovasi untuk mengoptimalkan proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan studi literatur dan studi kasus. Data dan informasi dikumpulkan melalui jurnal, artikel, dan laporan terkait digitalisasi dalam Supply Chain Finance. Analisis dilakukan melalui pendekatan deskriptif untuk memahami dan menginterpretasikan data yang ada. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi operasional dalam Supply Chain Finance melalui otomatisasi proses dan pengambilan keputusan berbasis data. Namun, terdapat tantangan, termasuk investasi awal yang besar dan isu keamanan data. Teknologi seperti AI, Machine Learning, Blockchain, dan big data berkontribusi signifikan dalam efisiensi dan resiliensi Supply Chain. Penelitian ini menyajikan wawasan mengenai penerapan teknologi digital dalam Supply Chain Finance, memberikan pandangan mengenai tantangan yang dihadapi serta strategi yang dapat diterapkan untuk mengatasi tantangan tersebut. Penelitian ini memberikan kontribusi bagi praktisi dan akademisi dalam memahami potensi dan batasan teknologi digital dalam konteks Supply Chain Finance. Kata kunci: Digitalisasi, Supply Chain Finance, Blockchain, Kecerdasan Buatan, Big Data
PEMADANAN NIK – NPWP DAN PELAPORAN SPT TAHUNAN ORANG PRIBADI OLEH RELAWAN PAJAK Amirah, Fathin; Supriadi, Iman
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 1 No. 6 (2023): SEPTEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research investigates the Tax Volunteer program, a collaborative effort between the East Java Regional Tax Office I and local universities like STIE Mahardhika Surabaya. The program's primary goal is to assist taxpayers with their Annual Income Tax Return (SPT Tahunan) submissions while also educating them about transitioning from the National Identification Number (NIK) to the Tax Identification Number (NPWP). Employing a multifaceted methodology encompassing surveys, interviews, and document analysis, this study offers a comprehensive assessment of the program's effectiveness. The findings reveal a substantial increase in taxpayer awareness regarding the NIK to NPWP transition, a consequence of the dedicated efforts of tax volunteers. Furthermore, the research posits that this heightened awareness has the potential to expedite the creation of a Single Identification Number (SIN), which could simplify and streamline tax-related administrative processes. This study underscores the pivotal role played by collaborative partnerships between tax authorities and educational institutions in enhancing tax compliance and administration. These collaborative endeavors are not only crucial for taxpayer education but also carry significant implications for the future evolution of tax policies and improvements in service delivery. By strengthening these partnerships, society stands to benefit from more efficient and accessible tax procedures.
DECENTRALIZED ISLAMIC FINANCE: HARNESSING BLOCKCHAIN TECHNOLOGY Supriadi, Iman; Maghfiroh, Rahma Ulfa; Abadi, Rukhul
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 1 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i1.23333

Abstract

This study aims to understand how blockchain technology can be used to build a decentralized Islamic financial system. The method used in this research is literature analysis, which is further validated by case studies. The data analysis process was conducted using Systematic Literature Review (SLR) methodology. The main data sources were scientific publications, academic journals, books, and other reputable materials relevant to the research problem.  The results of this study show that Blockchain Technology has the potential to reduce the dangers of corruption, money laundering, and illicit activities in the Islamic financial system. Moreover, the use of blockchain technology in decentralized finance ensures equitable access to participation in the financial ecosystem, thereby promoting the inclusion of minority populations. The challenges in implementing blockchain technology within the context of Islamic banking are also highlighted in this study. The contribution and implementation of this research are expected to offer insights into the potential of blockchain technology in constructing a decentralized Islamic financial system, guiding practitioners and academics toward innovative and sustainable solutions in Islamic finance