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All Journal Edukasi Islami: Jurnal Pendidikan Islam Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JaManKu : Jurnal Manajemen dan Kewirausahaan International Journal of Applied Finance and Business Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Conference on Sciences Development and Technology Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Aulia Rahman Harahap
Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

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DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi, Dan Pengawasan Terhadap Pengelolaan Keuangan Daerah (Studi Kajian Pada Pemerintah Kabupaten Labuhanbatu Pusat) Fredo TSP Hasugian; Ricky Ary Syahputra; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1997

Abstract

This study aims to examine the influence of local financial accountability, value for money, honesty, transparency and supervision of local financial management. The sample of this research is all SKPD (Local Work Unit Unit) as user of budget related to regional finance management at Regency Government of Labuhanbatu amounting 36 SKPD and 36 Committing Officer of Commitment so amounted 72 person. Sampling method is census method, and data used is primary data. Data were collected by distributing the queryer directly submitted to the respondent. Data analysis techniques use path analysis with the help of SmartPLS 3 program. The results of this study show that value for money, honesty, transparency and oversight have positive and significant correlation to Regional Financial Management, while Regional Financial Accountability has negative and significant correlation to Regional Financial Management.
Influence Of Book Value Per Share, Net Income And Dividends To Merket Value Per Share On Manufacture Companies Listed In Indonesia Stock Exchange Aulia Rahman Harahap
International Journal of Applied Finance and Business Studies Vol. 9 No. 2 (2021): September: Applied Finance and Business Studies
Publisher : TRIGIN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.831 KB) | DOI: 10.35335/ijafibs.v9i2.14

Abstract

This research has a purpose to determine the influence of book value per share, net income, and dividends to market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). The hypothesis proposed: There is an influence of the book value per share, net income, and dividends on market value per share either partially or simultaneously. This research is classified as a causal research. Population used in this research were manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2008- 2011 where the total population used is 120 manufacture companies. The sampling technique used was purposive sampling technique in which the number of samples obtained in this research were 19 companies. Data used in this research is secondary data. This research hypothesis are tested using multiple regression analysis with classical assumption test and goodness of fit to test the hypothesis. The results shows that either partially or simultaneously book value per share, net income, and dividends significantly influence the market value per share on manufacture companies listed on the Indonesia Stock Exchange (IDX). Adjusted R square value is 0,741 indicating that 74,1% change in stock market value can be explained by the independent variables used in this research. The remaining 25,9% is explained by other factors not included in the regression model.
Determinant Audit Delay In Indonesia Islamic Banks Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.12063

Abstract

This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity.   This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
Optimization The Effectiveness Of Universities Financial Statement Using Cloud Accounting Harahap, Aulia Rahman
International Conference on Sciences Development and Technology The 2nd ICoSDTech 2022
Publisher : International Conference on Sciences Development and Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.233 KB)

Abstract

When the development of the digital era 4.0 has explored all fields, both in education, technology and other fields. In terms of financial statements, it is felt that at this time they must follow these developments. In terms of facilitating a job and the risk is quite risky. In universities, in a financial report, one of which is the balance sheet, it is still not optimal for the leadership. The report is in the form of a balance sheet report at Raharja College. This study faces 2 (two) problems, namely the manual calculation of the balance sheet and high errors. This can hinder financial reports to the leadership every month. In preventing these problems, good and appropriate financial report management is needed. Cloud accounting is the use of the cloud as an online accounting storage. With the use of cloud accounting in the online journal.id software, income and expenditure data has been inputted properly, so that the balance sheet data is accurate and fast. There is a report menu on journal.id to get overall and accurate Balance Sheet data. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month. There are 7 (seven) methods as problem solving used in this research. Researchers hope that the management of balance sheet financial statements can make it easier for accountants to submit reports to the leadership every month.
Literature Review: Pengaruh Peran Audit Internal , Sistem Pengendalian Internal dan Audit Manajemen Terhadap Good Corporate Governance (GCG) Pada Badan Usaha Milik Negara di Indonesia Harahap, Aulia Rahman
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3074

Abstract

Penelitian ini bertujuan untuk meninjau literatur mengenai pengaruh audit internal, sistem pengendalian internal, dan audit manajemen terhadap penerapan tata kelola perusahaan yang baik (Good Corporate Governance, GCG) pada Badan Usaha Milik Negara (BUMN). Audit internal berfungsi sebagai mekanisme pengawasan independen yang memastikan integritas operasional dan kepatuhan terhadap peraturan. Sistem pengendalian internal yang efektif memainkan peran krusial dalam mengidentifikasi dan mengelola risiko, serta memastikan akurasi pelaporan keuangan. Audit manajemen, yang menilai efisiensi dan efektivitas operasional, memberikan rekomendasi untuk perbaikan yang berkelanjutan. Melalui tinjauan literatur ini, ditemukan bahwa ketiga elemen tersebut saling berinteraksi untuk menciptakan lingkungan pengendalian yang kuat, meningkatkan transparansi, dan memperkuat akuntabilitas dalam pengelolaan BUMN. Hasil kajian ini diharapkan dapat memberikan wawasan bagi praktisi dan peneliti dalam memahami pentingnya penerapan audit dan pengendalian internal yang baik guna mencapai tata kelola perusahaan yang optimal.
Analisa Kinerja Keuangan Kabupaten Sleman Pada Masa Covid-19 Aulia Rahman Harahap
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1774

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan keuangan daerah Kabupaten Sleman. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif dengan menggunakan data sekunder. Analisis data yang digunakan adalah menghitung rasio kemandirian keuangan daerah, rasio ketergantungan keuangan daerah, rasio efektivitas pendapatan asli daerah, rasio desentralisasi fiskal, rasio efisiensi pendapatan asli daerah, rasio keserasian, rasio pertumbuhan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan pemerintah kabupaten sleman dilihat dari : (1) rasio kemandirian keuangan daerah pola hubungannya tergolong dalam hubungan instruktif karena rata-rata rasionya 71,67%. (2) rasio ketergantuangan keuangan daerah dapat dikategorikan tingkat ketergantungan rendah karena dibawah 50%. (3) rasio efektivitas pendapatan asli daerah tergolong cukup efektif dengan rata-rata rasio sebesar 108%. (4) rasio desentralisasi fiksal selama 5 tahun mengalami bervariasi naik turun setiap tahunnya hasil rasio desentralisasi masih dibawah 50%. (5) rasio efisiensi pendapatan asli daerah tergolong efisien dengan rata-rata 62%. Penelitian dapat disimpulkan bahwa kinerja keuangan Pemerintah Kabupaten Sleman selama periode sebelum dan selama pandemi COVID-19 (2019-2022) memiliki ciri-ciri sebagai berikut: kemandirian keuangan daerah pada kategori sangat baik, ketergantungan keuangan daerah pada kategori tinggi, efektivitas pendapatan asli daerah pada kategori efektif, desentralisasi fiskal kategori sedang, dan efisiensi pendapatan asli daerah pada kotegori sangat efisien..
Co-Authors Balatif, Muhammad Rijal Fredo TSP Hasugian Hasugian, Fredo TSP Irfan Irfan Irfan, Irfan Maya Sari Maya Sari Mayasari Mayasari, Mayasari MMSI Irfan ,S. Kom Nancy Mayriski Siregar Nurlaila Ricky Ary Syahputra Riswanto , Riswanto Saparuddin Siregar Saparuddin Siregar Sembiring , Muhammad Simba Siregar, Nancy Mayriski Susanty, Widya Syahputra, Ricky Ary