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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Aktual Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JURNAL MANAJEMEN BISNIS JASF (Journal of Accounting and Strategic Finance) INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Social Science and Education Journal Online Manajemen ELPEI (JOMEL) Benefit : Journal of Bussiness, Economics, and Finance Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Bisnis dan Kewirausahaan JER Jurnal Cendekia Ilmiah Atestasi : Jurnal Ilmiah Akuntansi
Syamsuri Rahim
Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Library & Information Science Social Sciences Other

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An empirical investigation: The impact of audit learning types on students' confidence and competence during the COVID-19 Pandemic era Syamsuri Rahim; Muhammad Suun; Siti Nurhayani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.720

Abstract

The primary aim of this study is to examine the practical effects of various forms of audit learning, including synchronous learning, asynchronous learning, and blended learning, on students' levels of confidence and competence throughout the COVID-19 pandemic timeframe. This study employs a quantitative research strategy that incorporates primary data collection methods. The research sample comprised accounting students enrolled at Universitas Muslim Indonesia Makassar in 2019. The methodology employed involves utilizing multiple linear regression analysis with the assistance of SPSS software version 22. The results of this study demonstrate that the variables related to the kind of audit learning, such as synchronous learning, asynchronous learning, and blended learning, have a statistically significant influence on the degree of competency students exhibit. The impact of various learning modalities, including synchronous, asynchronous, and blended learning, on the self-assurance of female students is significant and warrants further investigation. The results of this study indicate that various methods of acquiring knowledge, such as synchronous, asynchronous, and hybrid approaches, significantly influence students' levels of competence and self-assurance. Universities and educational institutions can utilize this to develop more effective learning approaches, particularly in times of urgency like the COVID-19 pandemic. Subsequent investigations should explore possible mediators impacting the correlation between learning styles and student aptitude and self-assurance.
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks), and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Pengaruh Skeptisisme Profesional, Independensi, Dan Etika Pemeriksa Terhadap Perilaku Kognitif Pemeriksa Pada BPK Perwakilan Provinsi Sulawesi Selatan Andi Pallawagau; Syamsuri Rahim; Juliyanty Sidik Tjan
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2186

Abstract

ABSTRACT Public sector auditing plays an important role in ensuring accountability and transparency in public financial management. In performing audit assignments, auditors of the Supreme Audit Institution of Indonesia (Badan Pemeriksa Keuangan/BPK) are required not only to possess technical competence but also cognitive abilities in evaluating information, assessing evidence, and making professional judgments. Auditors’ cognitive behavior may be influenced by internal factors, including professional skepticism, independence, and auditor ethics. This study aims to examine the effect of professional skepticism, auditor independence, and auditor ethics on auditors’ cognitive behavior at the Audit Board of the Republic of Indonesia Representative Office of South Sulawesi Province. This study employed a quantitative approach with a causal research design. The population consisted of auditors at the BPK Representative Office of South Sulawesi Province, while the sample was selected using purposive sampling. Data were collected through questionnaires using a five-point Likert scale. Data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 through outer model evaluation, inner model analysis, and bootstrapping for hypothesis testing. The results indicate that professional skepticism has a positive and significant effect on auditors’ cognitive behavior, with a path coefficient of 0.437 and a p-value of 0.015. Auditor independence also has a positive and significant effect on cognitive behavior, with a path coefficient of 0.616 and a p-value of 0.000. Meanwhile, auditor ethics has a significant negative effect on auditors’ cognitive behavior, with a path coefficient of -0.065 and a p-value of 0.017. Furthermore, the R-square value of 0.980 indicates that professional skepticism, auditor independence, and auditor ethics explain 98% of the variance in auditors’ cognitive behavior. This study demonstrates that improving auditors’ cognitive behavior at BPK requires strengthening professional skepticism, maintaining auditor independence, and implementing ethical values beyond formal compliance. Therefore, improving audit quality should not only focus on procedural compliance but also on developing critical thinking abilities and professional judgment among auditors. Keywords: Professional Skepticism, Auditor Independence, Auditor Ethics, Auditor Cognitive Behavior, Supreme Audit Institution
Analisis Aktivitas Bernilai Tambah ( Velue-Added Activities) dalam Program Corporate social Resposibility ( CSR) PT Dayamitra Telekomunikasi Tbk pada Wilayah Operasional Tower di Daerah 3T Kurnia Indah Sari; Syamsuri Rahim; Hamzah Achmad
Center of Economic Students Journal Vol. 9 No. 3 (2026): Juli - September (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/7qdjx548

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Corporate Social Responsibility (CSR) dalam perspektif Triple Bottom Line serta keterkaitannya dengan pembentukan Social License to Operate (SLO) pada wilayah 3T di Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap informan kunci yang dipilih secara purposif. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, serta diuji validitasnya melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa CSR dan keberadaan infrastruktur telekomunikasi dipersepsikan sebagai aktivitas bernilai tambah (value-added activities) yang berdampak multidimensional. Dimensi ekonomi (profit) menjadi aspek yang paling dominan, diikuti oleh dimensi sosial (people), sementara dimensi lingkungan (planet) bersifat pendukung. Temuan utama penelitian ini adalah reinterpretasi dimensi profit yang tidak dimaknai sebagai keuntungan finansial langsung, melainkan sebagai keberlanjutan operasional berbasis legitimasi sosial dan kepercayaan masyarakat. Manfaat nyata yang dirasakan masyarakat menjadi fondasi utama dalam pembentukan Social License to Operate, yang ditandai dengan tingginya penerimaan masyarakat, minimnya konflik sosial, serta stabilitas operasional. Penelitian ini memberikan kontribusi teoretis dalam memperluas konsep Triple Bottom Line dan Social License to Operate dalam konteks wilayah 3T, serta memberikan implikasi praktis bagi penguatan strategi CSR berbasis pemberdayaan ekonomi digital komunitas.
The Evolution of Dynamic Capability Theory Toward Dynamic Capability Theory 4.0 Aditya Halim Perdana Kusuma Putra; Syamsuri Rahim; L. Laela; Najla Gadira Amrul; Zanrina Nurul Safhira
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 3 (2026): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i3.1940

Abstract

Dynamic Capability Theory has undergone substantial conceptual development since its emergence in the 1990s, evolving from a process-oriented explanation of organizational adaptation into a multidimensional framework encompassing managerial, cognitive, social, relational, and systems-level mechanisms. This study examines the evolution of Dynamic Capability Theory and conceptualizes its contemporary development as Dynamic Capability Theory 4.0. Using a conceptual literature review and comparative synthesis of 101 studies on dynamic capabilities, the analysis traces the theoretical development across four evolutionary stages, from organizational routines and path-dependent processes to explicit microfoundations, managerial agency, social interaction, and multilevel systems integration. The findings demonstrate that the evolution of the theory is characterized by a progressive shift from implicit organizational routines toward the integration of sensing, seizing, and reconfiguring mechanisms with managerial cognition, entrepreneurial leadership, organizational design, interpersonal interaction, collective construction, and relational dynamics. Dynamic Capability Theory 4.0 therefore positions dynamic capabilities not merely as organizational routines or isolated managerial actions, but as capabilities emerging from interactions among individuals, managers, organizational structures, relational networks, and environmental conditions. This perspective also reconciles path dependence with managerial agency and emphasizes flexible, decentralized, and adaptive organizational systems. The study contributes to the dynamic capability literature by providing an integrative evolutionary perspective that connects previously fragmented theoretical streams. Nevertheless, the theory remains conceptually evolving, requiring further empirical validation, clearer construct boundaries, and stronger multilevel operationalization across different organizational and environmental contexts.
Pengaruh Sistem Pengendalian Intern Sistem Informasi Akuntansi Persediaan dan Sistem Informasi Akuntansi Penjualan terhadap Peningkatan Penjualan pada PT. CAS Kota Parepare Viki Angreni; Syamsuri Rahim; Ratna Sari
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13238

Abstract

Penelitian ini bertujuan untuk menguji. Penelitian ini bertujuan untuk mengetahui apakah sistem pengendalian internal, sistem informasi akuntansi persediaan, dan sistem informasi akuntansi penjualan berpengaruh terhadap peningkatan penjualan. Populasi dalam penelitian ini adalah karyawan PT. Cakrawala Abadi Sentosa. Pengambilan sampel dilakukan menggunakan purposive sampling dan jumlah sampelnya adalah 30 responden. Jenis data yang digunakan adalah data primer. Penelitian ini menggunakan kuesioner dalam pengumpulan data. Teknik pengujian yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik termasuk uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengujian hipotesis dalam penelitian ini menggunakan uji linier berganda dengan Eviews 12.0. Hasil penelitian ini menunjukkan bahwa Sistem Informasi Akuntansi Persediaan (X₂) berpengaruh positif dan sangat signifikan terhadap peningkatan penjualan, dengan koefisien regresi sebesar 1,013979 dan nilai signifikansi 0,0000, sehingga menjadikannya faktor paling dominan dalam mendorong pertumbuhan penjualan perusahaan. Sistem Pengendalian Intern (X₁) tidak berpengaruh signifikan terhadap peningkatan penjualan dengan nilai signifikansi 0,0581 (lebih besar dari 0,05), meskipun memiliki kecenderungan pengaruh positif dan berada pada ambang batas signifikansi. Sistem Informasi Akunt ansi Penjualan (X₃) juga tidak berpengaruh signifikan dengan nilai signifikansi 0,7209, bahkan menunjukkan arah pengaruh negatif yang tidak signifikan secara statistik. Secara simultan, ketiga variabel tersebut bersama-sama berpengaruh sangat signifikan terhadap peningkatan penjualan, yang dibuktikan dengan nilai F-statistic sebesar 816,0239 dan nilai signifikansi 0,0000, dengan koefisien determinasi (R²) sebesar 98,89%, yang berarti hampir seluruh variasi peningkatan penjualand apat dijelaskan oleh ketiga variabel independen secara bersama-sama
Dynamic Capability Theory in Strategic Management: A Systematic Review of SME Adaptation, Resilience, and Adaptive Judgment in Developing Economies (1994-2026) Aditya Halim Perdana Kusuma Putra; Syamsuri Rahim; L. Laela; Najla Gadira Amrul; Zanrina Nurul Safhira
Golden Ratio of Social Science and Education Vol. 6 No. 2 (2026): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v6i2.2601

Abstract

Dynamic Capability Theory (DCT) has emerged as a foundational framework for understanding how firms adapt to environmental turbulence. However, classical DCT formulations have faced criticism for inadequately explaining adaptation failures among small and medium enterprises (SMEs), particularly in resource-constrained developing economies. Recent theoretical advances emphasize adaptive judgment and quality of adaptation as critical mechanisms linking dynamic capabilities to business resilience. This systematic review synthesizes empirical evidence on DCT applications in SME contexts across developing economies from 1994 to 2026. Following PRISMA 2020 guidelines, we conducted a comprehensive search across four databases (SciSpace Deep Search, Scopus Full Text Search, Google Scholar, and Mendeley) using structured queries combining dynamic capabilities, SME adaptation, resilience, and developing economy contexts. From 919 initially identified records, 182 duplicates were removed, leaving 737 records for title/abstract screening. After applying eligibility criteria with a threshold score of ≥4.0, 41 studies underwent full-text assessment (threshold ≥4.5). Ultimately, 38 studies met inclusion criteria and were synthesized qualitatively. Data extraction focused on study design, geographic context, adaptive judgment mechanisms, key findings on dynamic capabilities, theoretical contributions, and risk of bias. Based on our results states the 38 included studies spanned 15 developing economies, with Indonesia (n=13), Pakistan (n=2), and Sri Lanka (n=2) most represented. Tourism (n=8), manufacturing (n=7), and retail/e-commerce (n=6) sectors dominated. Studies employed quantitative (n=26), qualitative (n=8), and mixed methods (n=4) designs. Three key themes emerged: (1) classical DCT limitations are addressed through emphasis on adaptive judgment, sensemaking, and entrepreneurial competencies that enable SMEs to navigate resource constraints; (2) modern DCT approaches integrate digital transformation, organizational agility, and ecosystem embeddedness as critical resilience mechanisms in developing economies; and (3) quality of adaptation—operationalized through business model innovation, strategic flexibility, and absorptive capacity—mediates the relationship between dynamic capabilities and business resilience. Conclusions: This review demonstrates that DCT has evolved substantially to address SME-specific challenges in developing economies. Adaptive judgment emerges as a critical cognitive capability that complements traditional sensing-seizing-transforming dimensions. The quality of adaptation, rather than mere possession of dynamic capabilities, determines resilience outcomes. Future research should employ longitudinal designs to capture capability development trajectories and explore contextual boundary conditions across diverse developing economy settings.
Co-Authors Aditya Halim Perdana Kusuma Putra Putra Andi Pallawagau Andika Pramukti Ari Rizkiyansyah Aryati Arfah Asri Ady Bakri Fitria Nita Rahajaan Hamzah Achmad Hamzah Ahmad Ikbal Ikbal Irmayanti Irmayanti Juliyanty Sidik Tjan, Juliyanty Kirana Ikhtiari Kurnia Indah Sari L. Laela Masdar Mas’ud Mildazani Muhammad Faisal AR Pelu Muhammad Fakhri Ramadhan Muhammad Reza Rahim Muhammad Suun Muslim Muslim Muslim Najla Gadira Amrul Nur Lazimatul Hilma Sholehah Nurfadila nurfadila Nurhikmah Syahrir Nurul saptyani Nurwahyuni Nurwakia Nurwakia Nurwakia Nurwakia Rahmayati Rahmayati Ratna Sari Rina Anjarsari Roy Sandi Salim Basalamah Sari Fatimah Mus Siti Nurhayani Sumarni Sumarni Tiara Halifah Puspa Sari Ummu Kalsum Viki Angreni Wardaningsi Wardaningsi Yuliantika I. Hady Yuni Maimuna Zanrina Nurul Safhira ⁠⁠⁠Sahrullah ⁠⁠⁠Sahrullah