Article Per Year (5 Year)
p-Index From 2020 - 2025
1.325
P-Index
This Author published in this journals
All Journal Sosiohumaniora Journal of Auditing, Finance, and Forensic Accounting Jurnal Ekonomi Syariah Pelita Bangsa
Erfan Muhammad
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
TRADITIONAL ECONOMIC PHILANTHROPY: EVIDENCE FROM MADURESE ALTRUISM LOCAL PATTERN Prasetyono Prasetyono; Yuliana Rakhmawati; Erfan Muhammad; Emi Rahmawati; Ach Fawaiq As’ad
Sosiohumaniora Vol 23, No 2 (2021): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, JULY 2021
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v23i2.27573

Abstract

Recently, modern philanthropy practices tends to relate with corporations, organizations, and institutions activities. Meanwhile in some Indonesia’s regions, philanthropy is not always present in that context. Madura is one of the regional that traditionally uses philanthropic patterns in its economic activities as social and cultural traits and custom. Therefore, this research attempt to describe the traditional philanthropy in Madurese. This research uses qualitative perspective and employed Interpretive Phenomenological Analysis (IPA) to gain the local perspective experience and meaning construction in traditional philanthropy through cattle sharing program. Parties involve in this research are the breeders or cattle farmers and local investors. The research found that Madurese traditional economic philanthropy activities are carried out in a cattle sharing practice with local wisdom principle. Madurese local philanthropy pattern has the context of reducing breeding risk or loss if the cattle are sicks or death. These activities seem to be quite helpful in strengthening the helping spirit  and strengthening the local traits and customs economy. Hence, by conducting the value of tolong bi nolong local people tends to practice philanthropic engagement. The future studies could explore more culturally and institutionally structured management to enhance this good practice sustainability.
ANALISIS PROFESIONALISME, PENGETAHUAN, DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PEMERIKSAAN LAPORAN KEUANGAN Erfan Muhammad
JAFFA Vol 1, No 1 (2013): APRIL
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v1i1.593

Abstract

The purpose of this research is to analyze the influence of professionalism, knowledge, and professional ethics on consideration the level of materiality in examining the financial statements at registered public accountant in Surabaya. Research design is survey research using questionnaire as instrument. The respondents of leaders and partners, manager, and senior auditor at registered public accountant in Surabaya. The research population was 175 auditor at registered public accountant in Surabaya. The research sample minimum was 98 auditors. The data was analyzed using multiple regression analysis with SPSS version 12.0. The research study show that professionalism, knowledge, and professional ethics influence simultaneously on consideration the level of materiality. The effect of professionalism on consideration the level of materiality is significant, the effect of knowledge on consideration the level of materiality is significant, the effect of auditors professional ethics on consideration the level of materiality is significant.
PERAN RELIGIUSITAS DALAM PENGELOLAAN KANTOR AKUNTAN PUBLIK PADA MASA PANDEMI COVID-19 Erfan Muhammad; Atik Abidah
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 7 No. 01 (2022): JESPB Edisi April 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v7i01.309

Abstract

The emergence of covid-19 as a non-natural disaster has an impact on the management of the Public Accounting Firm. There are problems in managing a Public Accounting Firm during the pandemic, including; limitations in carrying out audit procedures, the labor load remains high, and revenue declines because many companies are making losses. Religiosity can play a role in this problem, where with religiosity you can see things not only from the material side, but also look at life more broadly. This research was conducted using unstructured interviews with the head of a public accounting firm who are considered to have high religiosity. The results of the study indicate that religiosity has a role in the management of Public Accounting Firms during the pandemic, both in managing employees and in audit quality.
Pengaruh Opini Audit, Reputasi KAP, Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kompleksitas Operasi, Dan Pergantian Auditor Terhadap Audit Delay (Study Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Erfan Muhammad; Dewi Retno Puspita; Sukron Mamun
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 01 (2023): JESPB Edisi April 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i01.773

Abstract

This study aims to analyze the effect of audit opinion, KAP reputation, company size, solvency, profitability, company complexity, auditor replacement on audit delay in consumer goods companies listed in the Indonesia Stock Exchange 2016-2020. Data collection and processing were carried out quantitatively using multiple linear regression analysis techniques. The results of this study indicate that there are four factors that affect Audit Delay, such as audit opinion variables, KAP reputation, profitability, and auditor replacement. The variables that have no effect on Audit Delay are the. Company size, solvency, and the complexity of operating variables.
Membangun Etika Profesi Akuntan Publik dari Sudut Pandang Maqasid Al-Shariah Mitha Afik Valery Putri; Erfan Muhammad; Fitri Ahmad Kurniawan
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 01 (2023): JESPB Edisi April 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i01.775

Abstract

This study aims to develop the concept of applying maqasid shariah and Islamic values ​​in order to improve the ethics of the public accounting profession. This study uses a qualitative method with a critical paradigm approach to social phenomena with various problems of violating the code of ethics of the accounting profession from the point of view of maqasid shariah and Islamic values. The result of this study is that improving the ethics of the public accounting profession in terms of maqasid shariah will result in protection of religion (Ad-Diin), namely help in goodness and piety. Protection of the soul (An-Nafs) is reflected in maintaining client confidentiality. Protection of Intellect (Al-Aql) is reflected in maintaining the continuity of the AP profession. Protection of descendants (An Nasb) is reflected in the acquisition of property in a lawful and thayyib way for the AP family. Protection of assets (Al-Maal) is reflected in the existence of financial statement accountability in a worldly and ukhrawi manner.
Fraud Dalam Industri Keuangan Syariah: Eksplorasi Literatur Erfan Muhammad; Fitri Ahmad Kurniawan; Enur Hotimah; Ahmad Hanafi
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 02 (2023): JESPB Edisi Oktober 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i02.1037

Abstract

This study explores the literature in depth about fraud prevention in sharia-based organizations. The first section explains the impact of fraud on organizations. Then it is explained how fraud can be carried out in various ways. Next, emphasis is placed on the role of auditors in detecting fraud along with various methods that can be applied to detect fraud violations. Apart from that, it also focuses on preventing fraud as a preventive measure by building a control system. This research emphasizes sharia-based organizations, both the sharia financial industry and sharia non-profit institutions. It offers multiple perspectives from an extensive literature study together with theoretical perspectives applied in previous studies. Therefore, the discussion of this research can be used as a starting point for empirical studies.
Penentu Kualitas Audit Syariah: Sebuah Studi Literatur Review Anprades Firmansyah; Erfan Muhammad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1312

Abstract

Tujuan dari penelitian ini menganalisis faktor–faktor apa saja yang menentukan kualitas audit syariah pada lembaga keuangan syariah. Metode yang digunakan adalah metode literatur review dengan melakukan review terhadap 11 artikel utama yang telah meneliti tentang faktor penentu kualitas audit syariah. Hasil review menunjukan faktor-faktor yang menentukan kualitas audit terbagi menjadi 4 dimensi yaitu standard dan aturan audit syariah, Kerangka Kerja Kualitas Audit berbasis risiko, Sistem Deteksi Risiko Syariah dan Sumber daya auditor syariah (Kompetensi, Masa kerja, Pengalaman dan Independensi).
Pentingnya Kompetensi Auditor Syariah Untuk Audit Syariah Pada Lembaga Keuangan Syariah: Sebuah Studi Literature Review Sunita; Erfan Muhammad
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 01 (2024): JESPB Edisi April 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i01.1320

Abstract

Penelitian ini menganalisis mengenai pentingnya kompetensi auditor syariah untuk audit syariah pada Lembaga Keuangan Syariah. Metode penelitian yang digunakan dalam penelitian ini adalah metode literature review yang menganalisis tentang bidang syariah, yang mencakup tentang: kompetensi auditor syariah, audit syariah dan Lembaga Keuangan Syariah. Hasil review menunjukkan bahwa pentingnya kompetensi auditor syariah pada audit syariah yaitu untuk memastikan pasokan auditor syariah yang kompeten untuk memenuhi permintaan pasar yang terus meningkat. Semakin baik pelaksanaan audit syariah maka diharapkan tingkat kepercayaan dari berbagai stakeholder, seperti nasabah, investor, otoritas perbankan, dan masyarakat umum, akan meningkat terhadap Lembaga Keuangan Syariah (LKS).
Co-Authors Ach Fawaiq As’ad Ahmad Hanafi Anprades Firmansyah Atik Abidah Dewi Retno Puspita Emi Rahmawati Enur Hotimah Fitri Ahmad Kurniawan Mitha Afik Valery Putri Prasetyono Prasetyono Sukron Mamun Sunita Yuliana Rakhmawati