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Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan Wajib LKPD Kabupaten/Kota di Kalimantan Selatan Shindy Putri Pramesti; Alfian Misran
Jurnal Eksplorasi Akuntansi Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v3i3.449

This study tested and proved the effect of intergovernmental revenue, regional wealth, regional expenditure, and human development index on the level of mandatory disclosure of local government financial statements in South kalimantan. The independent variables in this study is intergovernmental revenue, regional wealth, regional expenditure, and human development index. Meanwhile, the dependent variable in this study is level of mandatory disclosure of local government financial statements. Population of this research covers 13 districts and cities within South Kalimantan in the period 2015-2018. The sample was selected using purposive sampling method and obtain of 52 local government financial statements. The analysis technique used on this study is multiple linear regression by SPSS 25 program. The result showed the variable intergovernmental revenue have effect on the level of mandatory disclosure. Variable regional wealth, regional expenditure and human development index do not have effect on the level of mandatory disclosure. This study also indicate that average of mandatory disclosure in South Kalimantan province is 77,98%.

FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19 Titin Sumarni; Wahyudin Nor; Saprudin Saprudin; Alfian Alfian; Dewi Lesmanawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.6079

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), ukuran perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 perusahaan dengan periode pengamatan 2 tahun yaitu 2019-2020. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP, profitabilitas, solvabilitas, dan audit tenure berpengaruh terhadap audit delay, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap audit delay. Implikasi dari penelitian ini adalah perusahaan salah satunya dapat mempertimbangkan ukuran kantor akuntan publik, khususnya ketika mengganti auditor untuk menghindari audit delay.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.

FAKTOR-FAKTOR YANG MEMPENGARUHI FENOMENA AUDIT DELAY DI MASA COVID-19 Titin Sumarni; Wahyudin Nor; Saprudin Saprudin; Alfian Alfian; Dewi Lesmanawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.6079

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik (KAP), ukuran perusahaan, likuiditas, profitabilitas, solvabilitas, dan audit tenure terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan sektor trade, service, and investment yang terdaftar di Bursa Efek Indonesia tahun 2019-2020. Berdasarkan hasil pemilihan sampel dengan menggunakan metode puposive sampling, diperoleh 62 perusahaan dengan periode pengamatan 2 tahun yaitu 2019-2020. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran KAP, profitabilitas, solvabilitas, dan audit tenure berpengaruh terhadap audit delay, sedangkan ukuran perusahaan dan likuiditas tidak berpengaruh terhadap audit delay. Implikasi dari penelitian ini adalah perusahaan salah satunya dapat mempertimbangkan ukuran kantor akuntan publik, khususnya ketika mengganti auditor untuk menghindari audit delay.ABSTRACTThis study aims to analyze the influence of public accountant firm size, firm size, liquidity, profitability, solvability, and audit tenure to audit delay. The population of this study are trade, service, and investment companies listed on the Indonesia Stock Exchange in 2019-2020. Sample selection method used is purposive sampling and obtained 62 companies in the 2019-2020 period. Data are analyzed using multiple linear regression. The results of the study show that public accounting firm size, profitability, solvency, and audit tenure have an effect on audit delay, while KAP size and liquidity have no effect on audit delay. The implication of this research is that one of the companies can consider the size of the public accounting firm, especially when changing auditors to avoid audit delay.

Swot Analysis of Peatland Utilization Assessment for Community (Case Study at Banjar Regency of South Kalimantan) Monica Rahardian Ary Helmina; Pusvita Indria Mei Susilowati; Alfian Misran
Journal of Wetlands Environmental Management Vol 10, No 1 (2022): January-June, 2022
Publisher : Center for Journal Management and Publication

Peatland is a unique, marginal, and fragile ecosystem. Its utilization must be based on thorough research and planning, and it needs supports from everyone. Yards, fields, and gardens are the forms that the community generally uses to utilize peatlands. This research aims to assess community's activities in the peatlands as their source of living and income. This research was conducted in Indonesia, specifically in the Province of South Kalimantan within an area with the biggest peatland contour. Descriptive data research was analyzed using thematic, socio-economic, and SWOT analysis. Research finding showed that farming is the suitable source of livelihood in the peatlands, besides plantation and other fields. The highest income from non-land activities on the peatlands are from entrepreneurship, physical service, and animal husbandry. People's general livelihood are as farmers whose prior commodity is with bigger average income than the province minimum wage per month. This is expected to describe that income from peatlands can make the ends meet of the community. This can also increase farmer's knowledge in cultivating their lands, the choice of plant type that is suitable with biophysical conditions of the peatlands. To work on the limit of the community's knowledge, activities and solutions from the experts on how to deal with farmer's problems in cultivating peatlands, are needed. Agroforestry technique is very suitable to analyze the source of livelihood. As forms to reserve lands in a farming world, the use of husk charcoal is also suggested. It has abundant benefits. It is often used for soil loosening, even for composting. Farmers make use of it for making compost, bokashi, Takakura, planting media, and seedbed media.

Optimizing Company Value Through Digitalization, Tax Planning, and Capital Structure: Analysis of Its Influence on the Banking Sector in Indonesia Handayani, Rizma Fitri; Misran, Alfian; Murti, Galuh Tresna
Adpebi International Journal of Multidisciplinary Sciences Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v4i2.1408

This study aims to test and analyze the influence of independent variables, namely Digitalization, Tax Planning, and Capital Structure on the dependent variable, namely Company Value using the Tobins'Q ratio to measure company value. The population of this study includes companies from the banking sector listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period. The research sample was selected using a purposive sampling technique, resulting in a total of 30 companies. Data analysis was carried out using multiple linear regression analysis with the help of the IBM SPSS Statistics application. The results of this study indicate that digitalization has a significant negative effect on company value, tax planning has a significant negative effect on company value, and capital structure has a significant positive effect on company value.

Revisiting the Fama-French Framework with Contemporary Evidence from the Indonesian Stock Exchange Misran, Alfian; Hamdani, Hamdani; Sutomo, Ibnu; Amiruddin, Amiruddin; Darmawati, Darmawati
Husnayain Business Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v5i1.1419

This study revisits the size and value effects in emerging markets by re-examining the explanatory power of the Fama-French three-factor model in the Indonesian equity market. While previous studies have established the foundational role of firm size and book-to-market equity in developed markets, limited research has assessed their relevance in the evolving context of Indonesia’s capital market. Utilizing monthly data from non-financial firms listed on the Indonesia Stock Exchange (IDX) over the period 2015–2024, this study constructs 25 value-weighted portfolios sorted independently on size and book-to-market ratios. The Fama-French three-factor model is employed to analyse the impact of market risk premium, size (SMB), and value (HML) factors on stock returns. Our empirical analysis confirms that both the size (SMB) and value (HML) factors significantly contribute to explaining cross-sectional return variation, alongside the market risk premium. Notably, the size effect remains pronounced in small-cap firms, while the value premium is evident among firms with high book-to-market ratios. These findings corroborate results from other emerging markets such as India, Egypt, and China. Additionally, recent evidence from the Indonesian market, including the impact of bid-ask spread and return risk, as well as the performance of value stocks during the COVID-19 pandemic, further supports the continued relevance of firm characteristics in explaining asset pricing dynamics. The study reinforces the applicability of the Fama-French model in the Indonesian context, highlighting the significance of size and value factors in asset pricing. These insights are pertinent for both academic researchers and practitioners developing factor-based investment strategies in emerging markets.

Islamic Financial Behavior: The Influence of Lifestyle, Financial Learning, and Family Financial Education on the Sharia Financial Literacy of Muslim Students at Lambung Mangkurat University Azma, Aulia Rahmiyatul; Misran, Alfian; Nordiansyah, Muhammad
El-Qist: Journal of Islamic Economics and Business (JIEB) Vol. 15 No. 2 (2025): October
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, Sunan Ampel State Islamic University, Surabaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/elqist.2025.15.2.231-248

This study aims to analyze the influence of lifestyle, financial learning, and family financial education on the Sharia financial literacy of Muslim students at Lambung Mangkurat University. Using a quantitative approach, data were collected from 85 undergraduate accounting students through questionnaires and analyzed using multiple linear regression. The results show that lifestyle significantly affects Sharia financial literacy (t = 2.816; p = 0.006), financial learning also has a significant effect (t = 2.028; p = 0.046), and family financial education demonstrates a significant influence (t = 2.243; p = 0.028). Simultaneously, the three variables jointly affect financial literacy with a significance value of F = 19.294 (p = 0.000). Among these factors, lifestyle exerts the strongest influence, indicating that prudent, value-based, and moderate behavior shapes ethical financial decision-making. These findings support the Theory of Planned Behavior (TPB), where lifestyle represents attitude toward behavior, and financial learning and family education relate to subjective norms and perceived behavioral control. Theoretically, the research extends the behavioral finance model by integrating Islamic ethical dimensions rooted in fiqh al-muʿāmalah and maqāṣid al-sharī‘ah, emphasizing the preservation and responsible use of wealth (ḥifẓ al-māl). Practically, the study provides insights for universities, regulators, and families to enhance Islamic financial education that promotes not only financial knowledge but also ethical and socially responsible behavior.

PENGUATAN LITERASI FINANCIAL TECHNOLOGY UNTUK MENDUKUNG INKLUSI KEUANGAN DIGITAL Mutmainah Mutmainah; Monica Rahardian Ary Helmina; Alfian Alfian; Fahmi Rizani
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3150

Perkembangan financial technology (fintech) telah mendorong perluasan akses layanan keuangan digital di berbagai kalangan, termasuk pelajar. Namun, peningkatan penggunaan layanan tersebut belum selalu diikuti oleh tingkat literasi fintech yang memadai. Kondisi ini berpotensi menimbulkan risiko seperti penyalahgunaan data pribadi, penipuan digital, serta pengambilan keputusan keuangan yang kurang tepat. Oleh karena itu, diperlukan upaya edukasi untuk meningkatkan literasi fintech agar penggunaan layanan keuangan digital dapat dilakukan secara aman dan bertanggung jawab. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi fintech siswa SMKN 1 Banjarmasin melalui pendekatan pembelajaran partisipatif. Kegiatan dilaksanakan melalui tahapan identifikasi kebutuhan, penyusunan materi, pelatihan literasi fintech, diskusi interaktif, serta evaluasi menggunakan pre-test dan post-test. Peserta kegiatan berjumlah 30 siswa Kompetensi Keahlian Akuntansi dan Keuangan Lembaga. Hasil evaluasi menunjukkan adanya peningkatan literasi fintech yang signifikan, dengan rata-rata nilai pre-test sebesar 72,50 meningkat menjadi 92,50 pada post-test, atau mengalami kenaikan sebesar 27,58%. Selain itu, sebanyak 93% peserta memberikan penilaian positif terhadap kegiatan yang dinilai mudah dipahami, relevan, dan bermanfaat dalam meningkatkan pemahaman penggunaan layanan keuangan digital. Temuan ini menunjukkan bahwa pendekatan partisipatif efektif dalam meningkatkan literasi fintech dan mendukung penguatan pemahaman siswa dalam penggunaan layanan keuangan digital secara bijak dan bertanggung jawab.

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