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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ILMIAH KOHESI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ranah Publik Indonesia Kontemporer (Rapik) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat
M. ARDIANSYAH SYAM
Fakultas Ekonomi Dan Bisnis, Universitas Pancasila
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

Abstract

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.
Mediasi Dan Moderasi Determinan Kecurangan Laporan Keuangan Dengan Intellectual Capital Dan Manajemen Laba Achmad Ridwan; Syahril Djaddang; Ardiansyah Syam
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.5893

Abstract

Financial reports are an important component for investors, but fraudulent financial statements can mislead investors in decision making. The purpose of this research is to obtain empirical evidence in a fraud pentagon consisting of Pressure and Opportunity to detect fraudulent financial stataments indicated by using the Beneish M Score. The sample of this research consists of 54 companies in 2015-2017 with 20 companies doing fraud. The analysis technique used is Partial Least Square. The results and conclusions showed that pressure (at proxy financial stability and ROA) has significant effect to fraudulent financial statement while opportunity (at proxy ineffective monitoring) don’t have significant effect. Meanwhile, pressure and opportunity was when the moderated with earning management and mediated with intellectual capital has significant effect to fraudulent financial statement at Infrastructure and Utility Companies listed BEI in Indonesia.
ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS FINANCIAL REPORTING TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI YAHYA .; DARMANSYAH .; M. ARDIANSYAH SYAM
JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

Abstract

This study aims to examine empirical evidence related to the analysis of the relationship between corporate socialresponsibility and financial reporting aggressiveness against tax aggressiveness with good corporate governance as amoderating variable during the 2014-2018 period in various industrial sectors and consumer goods industries listed inIndonesia Stock Exchange. The sampling method used in this study was purposive sampling with a sample size of 51companies. The data analyzed in this study consisted of annual reports and financial statements of company. The analysistechnique used is descriptive analysis and statistical analysis with the SPSS program version 24. The result reveal thatcorporate social responsibility is proven to have an influence on tax aggressiveness, financial reporting aggressiveness hasno influence on tax aggressiveness, good corporate governance proxied by independent commissioners and auditcommittees has no negative influence on tax aggressiveness, corporate social responsibility strengthened by independentcommissioners and committees. audit does not have a negative influence on tax aggressiveness, financial reportingaggressiveness which is strengthened by independent commissioners and audit committee does not have a negativeinfluence on tax aggressiveness.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
Determinasi Efisiensi Pajak dengan Dewan Komisaris sebagai Pemoderasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018 Habibie Habibie; Darmansyah Darmansyah; M. Ardiansyah Syam
Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Vol. 1 No. 2 (2021): Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.823 KB) | DOI: 10.47134/rapik.v1i2.12

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, hutang, ukuran perusahaan, dan profitabilitas terhadap efisiensi pajak dengan dewan komisaris sebagai moderasi. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor konstruksi bangunan yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 9 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. Hasil penelitian menunjukkan bahwa komite audit, hutang dan profitabilitas berpengaruh terhadap efisiensi pajak, sedangkan ukuran perusahaan tidak. Dewan komisaris ditemukan sebagai quasi moderator untuk pengaruh hutang terhadap efisiensi pajak. Dewan komisaris ditemukan sebagai variabel homologiser moderator untuk pengaruh ukuran perusahaan terhadap efisiensi pajak, dan sebagai predictor moderator untuk pengaruh profitabilitas terhadap efisiensi pajak. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel.
Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara Yudhi Prasetiyo Yudhi; Nurmala Ahmar; M. Ardiansyah Syam
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.941 KB) | DOI: 10.35838/jrap.2020.007.01.11

Abstract

ABSTRACT This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21
Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Model Beneish Ratio Index Nurina Prawinin Tyas; Nurmala Ahmar; M. Ardiansyah Syam
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.606 KB) | DOI: 10.35838/jrap.2020.007.02.20

Abstract

ABSTRACT This study aims to test and prove the empirical evidence of the Financial Distress Prediction Model of Family Companies in Indonesia with the Beneish Ratio Index. The sample used in this study is a group of family companies in Indonesia which are listed on the Indonesia Stock Exchange with an observation period of 31 December 2014 to 2018. The research method used is a quantitative method with a survey approach for secondary data. The Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), and Leverage Index (LVGI) variables do not differ in the treatment of the Beneish Model components based on the Financial Distress status of the Family Group Company. Variable Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), and Total Accruals to Total Assets Index (TATA) differ in the treatment of the Beneish Model component based on the Financial Distress status of the Family Company Group. This research contributes to the parties concerned with the prediction of financial distress, such as auditors and the government in assessing the potential for financial distress in the company. ABSTRAK Studi ini bertujuan untuk menguji dan membuktikan bukti empiris Model Prediksi Financial Distress Grup Perusahaan Keluarga Di Indonesia Dengan Beneish Ratio Index. Sampel yang digunakan dalam penelitian ini adalah Grup perusahaan keluarga di Indonesia yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 31 Desember 2014 hingga 2018. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survey untuk data sekunder. Variabel Days Sales in Receivable Index (DSRI), Sales Growth Index (SGI), Sales General and Administrative Index (SGAI), dan Leverage Index (LVGI) tidak ada perbedaan perlakuan komponen Beneish Model berdasarkan status Financial Distress pada Grup Perusahaan Keluarga. Variabel Gross Margin Index (GMI), Asset Quality Index (AQI), Depreciation Index (DEPI), dan Total Accruals to Total Assets Index (TATA) ada perbedaan perlakuan komponen Beneish Model berdasarkan status financial distress pada Grup Perusahaan Keluarga. Riset ini memberikan panduan kepada pihak-pihak yang berkepentingan terhadap memprediksi financial distress yang akan terjadi dalam perusahaan ataupun industri, pihak yang berkepentingan seperti Auditor dan Pemerintahan. JEL Classification : G32, M41
Kick Off Peningkatan Potensi Ekonomi Kreatif Masyarakat Melalui Koperasi, Bumdes dan UKM Berbasis Kearifan Lokal di Kabupaten Soppeng M. Ardiansyah Syam; Syahril Djaddang; Fachrudin Salim; Widarto Rachbini
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 01 (2021)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (982.191 KB) | DOI: 10.35814/capacitarea.2021.001.01.1

Abstract

Abstrak Ekonomi Kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan baru ekonomi nasional yang berkelanjutan, dan menekankan pada penambahan nilai barang melalui daya pikir serta kreatifitas manusia. Pada tahun 2019, ekonomi kreatif Indonesia tumbuh sebesar 6.25% melampai pertumbuhan ekonomi nasional. Untuk menumbuhkan dan meningkatkan potensi ekonomi kreatif berbasis kearifan lokal, pelatihan dasar kewirausahaan dan dasar-dasar akuntansi bagi pengurus dan anggota koperasi, bumdes dan UKM merupakan hal yang sangat diperlukan. Salah satu permasalahan yang dihadapi oleh Usaha kecil dan Menengah (UKM) adalah akses permodalan baik dari bank maupun lembaga keuangan lainnya yang disebabkan oleh ketidakmampuan pemilik Usaha Kecil dan Menengah untuk menyajikan laporan keuangan usahanya dengan benar. Tujuan dari pelatihan dasar kewirausahaan dan dasar-dasar akuntasi ini adalah untuk menginisiasi anggota masyarakat untuk menjadi wirausahawan yang memahami pentingnya pencatatan dan pelaporan keuangan berdasarkan disiplin akuntansi. Berdasarkan data dari Badan Ekonomi Kreatif Indonesia, Sulawesi Selatan memiliki 188.547 unit ekonomi kreatif, dan 181.048 atau 96.02% belum memiliki badan usaha. Di Kabupaten Soppeng tercatat hanya 1.2 % pelaku usaha ekonomi kreatif. Untuk itu pelatihan dasar kewirausahaan dan dasar-dasar akuntansi merupakan salah satu solusi awal untuk menginisiasi dan membina pelaku ekonomi kreatif. Sebagai rekomendasi, pelatihan mengenai pentingnya badan usaha dari aspek hukum dan legalitas perlu dilakukan sebagai tindak lanjut dari pelatihan dasar kewirausahaan dan dasar-dasar akuntansi. Abstract The Creative Economy is one of the sectors that is expected to be a new strength of the national economy that is sustainable, and emphasizes the addition of value through the power of thought and human creativity. In 2019, Indonesia's creative economy grow by 6.25% beyond national economic growth. To foster and enhance the potential of the creative economy based on local wisdom, entrepreneurship basic training and accounting basics for management and members of cooperatives, community service and SMEs is very necessary. One of the problems faced by Small and Medium Enterprises (SMEs) is access to capital from both banks and other financial institutions caused by the inability of Small and Medium Business owners to present their business financial statements correctly. The aim of this basic entrepreneurship training and the fundamentals of accounting is to initiate community members to become entrepreneurs who understand the importance of financial recording and reporting based on accounting discipline. Based on data from the Indonesian Creative Economy Agency, South Sulawesi has 188,547 creative economy units, and 181,048 or 96.02% do not have business entities. In Soppeng Regency, there are only 1.2% of creative economy entrepreneurs. To that end, basic entrepreneurship training and fundamentals of accounting is one of the initial solutions for initiating and fostering creative economic actors. As a recommendation, training on the importance of business entities from legal and legal aspects needs to be done as a follow-up to basic entrepreneurship training and fundamentals of accounting.
Teknik Audit PerAkun(an) Desa: Menuju Tata kelola Desa yang Transparan dan Akuntabel M. Ardiansyah Syam; Suratno Suratno; Syahril Djaddang
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 01 (2021)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.163 KB) | DOI: 10.35814/capacitarea.2021.001.01.4

Abstract

Abstrak Pengauditan pada organisasi sektor publik menjadi isu penting guna mewujudkan good governance. Pemeriksaan tersebut merupakan investigasi independen terhadap beberapa kegiatan tertentu, dalam hal ini lebih difokuskan pada tata kelola keuangan desa dan akuntansi. Mekanisme audit merupakan mekanisme yang dapat menggerakkan makna akuntabilitas dalam pengelolaan sektor publik dalam hal ini lembaga pengelola kekayaan negara termasuk pemerintah desa dan pengelolaan dan pemerintahan keuangan desa. Dengan berlakunya Undang-Undang Nomor 6 Tahun 2014 tentang Desa, membawa konsekuensi bahwa desa diberi kesempatan yang besar untuk mengurus sendiri pemerintahan dan pelaksanaan pembangunan guna meningkatkan kesejahteraan dan kualitas hidup masyarakat pedesaan. Selain itu, pemerintah desa diharapkan lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya alam yang dimilikinya, termasuk dalam pengelolaan keuangan dan aset desa. Besar dan vitalnya peran yang diterima desa tentunya harus dibarengi dengan tanggung jawab dan akuntabilitas yang besar pula. Oleh karena itu, pemerintahan desa harus mampu menerapkan asas akuntabilitas dalam penyelenggaraannya, dimana semua kegiatan akhir pemerintahan desa harus dapat dipertanggungjawabkan kepada masyarakat desa sesuai dengan peraturan perundang-undangan yang berlaku. Kata Kunci: Audit Sektor Publik, Akuntansi & Tata Kelola Desa, Transparansi dan Akuntabilitas. Abstract Auditing for public sector organizations has become an important issue in order to realize good governance. The audit is an independent investigation of several specific activities, in this case it is more focused on village financial governance and accounting. Audit mechanism is a mechanism that can move the meaning of accountability in the management of the public sector in this case the state asset management institutions including the village government and village finance management and governance. The enactment of Law No. 6 of 2014 concerning Villages, has the consequence that villages are given a great opportunity to take care of their own governance and implementation of development to improve the welfare and quality of life of rural communities. In addition, the village government is expected to be more independent in managing the government and various natural resources they have, including the management of village finances and assets. The large and vital role that accepted by the village, of course,must accompanied by great responsibility and accountabilityas well. Therefore, the village government must be able to apply the principle of accountability in its governance, where all the end activities of village governance must be accountable to the village community in accordance with applicable laws and regulations. Keywords: public sector auditing, village accounting & governance, transparency and accountability.
Literasi Tatakelola BUMDES (Badan Usaha Milik Desa) M. Ardiansyah Syam; Suratno Suratno; Syahril Djaddang
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 02 (2021)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.397 KB) | DOI: 10.35814/capacitarea.2021.001.02.06

Abstract

Abstrak Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci: audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas. Abstract Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.
Co-Authors Achmad Ridwan Benny Marciano Benny Marciano DARMANSYAH . Derryawan Derryawan Djaddang, Syahril Endang Ety M Fachrudin Salim Fahruddin Salim Habibie Habibie Nungki P Nunky P Nurina Prawinin Tyas Nurmala Ahmar Sailendra S Sailendra Sailendra Shanti Lysandra Suratno Suratno Susilawati Suyanto Suyanto Syahril Djaddang Djaddang Widarto Rachbini YAHYA . Yudhi Prasetiyo