Article Per Year (5 Year)
p-Index From 2020 - 2025
1.745
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JASF (Journal of Accounting and Strategic Finance) Widya Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Taxation Research
Hamzah Ahmad
Universitas Muslim Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
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
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : 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.
The Influence Of Cultural And Religious Dimensions On Tax Fraud Darwis Lannai; Muslim Muslim; Andi Naurah Afifah; Hamzah Ahmad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.011

Abstract

Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.
Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional Hamzah Ahmad; Hajering Hajering; Muslim Muslim; Alma Pratiwi
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.907

Abstract

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality
Pengaruh Ideologi Etik dan Kecerdasan Spiritual Terhadap Hubungan Antara Partisipasi dan Senjangan Anggaran Darwis Said; Asriani Junaid; Hamzah Ahmad; Muslim Muslim
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1221

Abstract

Penelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran.
Analisis Sistem Pengendalian Intern Pada Efektifitas Pengelolaan Kas Kecil Perusahaan Ari Rizkiyansyah; Syamsuri Rahim; Hajering Hajering; Hamzah Ahmad
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.932 KB) | DOI: 10.57178/paradoks.v4i1.508

Abstract

Penelitian ini bertujuan untuk menilai seberapa efektifnya sistem pengendalian intern pada pengelolaan kas kecil pada PT PLN (Persero) ULP Sengkang melalui Unsur Pengendalian Intern yang dilaksanakan dalam pengelolaan Kas Kecil yaitu Lingkungan Pengendalian, Penaksiran Resiko, Aktivitas pengendalian, Informasi & Komunikasi, serta Pemantauan. Metode yang digunakan dalam penelitian ini adalah Penelitian Lapangan (Field Research) dan Penelitian kepustakaan (Library Reseach) Jenis data penelitian ini adalah Kualitatif. Populasi dalam penelitian ini adalah karyawan pada PT. PLN (Persero) ULP Sengkang yaitu Manager, Bagian pelayanan pelanggan & administrasi, transaksi energi, K3L, Teknik sebanyak 12 orang. Hasil penelitian ini menyatakan bahwa dengan adanya pengendalian intern yang baik yang meliputi unsur lingkungan pengendalian, penaksiran Resiko, Aktivitas Pengendalian, Informasi & Komunikasi, serta Pemantauan berdampak efektif dan efisien dalam pengelolaan kas kecil di PT PLN (Persero) ULP sengkang. Pengelolaan kas kecil yang efektif akan membantu perusahaan dalam meningkatkan kinerja Penurunan BPP karena pengelolaan Kas kecil yang berjalan sesuai aturan dan transparan serta tepat sasaran.
Pengaruh Pertumbuhan Ekonomi, Jumlah Wajib Pajak, Penagihan Pajak Dengan Surat Teguran Dan Surat Paksa Terhadap Tunggakan Pajak Di Sulawesi Selatan Waldhania Waldhania; Muhammad Su’un; Hamzah Ahmad
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2524

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, jumlah wajib pajak, penagihan pajak dengan surat teguran dan surat paksa terhadap tunggakan pajak di Sulawesi Selatan. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif, yang dimana Karakteristik pengambilan sampel dasar jumlah wajib pajak badan yang paling banyak untuk setiap pemetaan wilayah di Sulawesi Selatan. Teknik analisis data yang digunakan adalah uji statistic deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil Penelitian ini menunjukkan bahwa hasil uji regresi yang nilai konstant bersifat negatif, Pertumbuhan Ekonomi berpengaruh positif dan signifikan terhadap Tunggakan Pajak, Jumlah Wajib Pajak berpengaruh positif dan signifikan terhadap Tunggakan Pajak, Penagihann Pajak dengan Surat Teguran berpengaruh positif dan signifikan terhadap Tunggakan Pajak dan Penagihan Pajak dengan Surat Paksa berpengaruh negatif dan signifikan terhadap Tunggakan Pajak.
Pengaruh Corporate Governance, Dana Pihak Ketiga, Dan Kualitas Audit Terhadap Manajemen Laba Industri Perbankan di Bursa Efek Indonesia Jhusi Andriani; Mursalim Mursalim; Hamzah Ahmad
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3713

Abstract

Hasil penelitian menunjukkan bahwa : 1) Kepemilikan manajerial tidak memiliki pengaruh signifikan terhadap praktik manajemen laba di industri perbankan di Indonesia. Ini berarti, meskipun kepemilikan saham oleh manajer sering kali dianggap berpotensi memengaruhi kebijakan perusahaan, dalam konteks industri perbankan di Indonesia, hal tersebut tidak terbukti berdampak pada praktik manajemen laba. 2) Kepemilikan institusional memiliki pengaruh signifikan terhadap praktik manajemen laba perbankan di Indonesia. Hal ini karena Institusi keuangan sering memiliki sumber daya dan keahlian untuk menganalisis laporan keuangan perusahaan dengan lebih cermat, dan lebih ketat terhadap praktik manajemen laba. 3) Proporsi komisaris dependen tidak memiliki pengaruh signifikan terhadap praktik manajemen laba di industri perbankan indonesia. Komisaris independen yang tidak memiliki wewenang, pengetahuan, atau sumber daya yang cukup tidak mampu mengidentifikasi atau mencegah praktik manajemen laba yang tidak diinginkan. 4) dana pihak ketiga juga tidak memiliki pengaruh signifikan terhadap praktik manajemen laba industri perbankan di Indonesia. Hal ini disebabkan oleh ketatnya regulasi dan pengawasan dari otoritas keuangan seperti Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK). 5) kualitas audit berpengaruh signifikan terhadap praktik manajemen laba di industri perbankan di Indonesia. Kualitas audit yang tinggi dapat berperan penting dalam mendeteksi kecurangan dan ketidakpatuhan, serta memastikan perusahaan mematuhi aturan dan standar akuntansi yang berlaku..
Several Factors Affecting Interest in Investing in the Capital Market Hamzah Ahmad
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.2

Abstract

The purpose of this study was to determine and analyze the effect of investment benefits, investment motivation and education on the interest of student members of the KSPM (Capital Market Study Group) in Makassar to invest in the capital market. The population in this study were KSPM member students at Makassar universities. The sampling technique used was purposive sampling, and 30 respondents were obtained according to the established criteria. This study used primary data obtained by giving questionnaires/statements to all respondents. The analysis technique that will be carried out is data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that partially, the variables of investment benefits, investment motivation and education had a positive and significant effect on the interest in investing in KSPM member students in the capital market. The results of this study are expected to be a supporting reference for investment galleries because investment galleries play a role in providing learning for investors. This research is also expected to provide information to increase student interest in investing.
Several Factors Affecting Taxpayer Compliance During the Covid-19 Pandemic Asriani Junaid; Hamzah Ahmad; Putri Aisyah Salsabila; Amiruddin Amiruddin; Kirana Ikhtiari
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.6

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can b e concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic
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.
Co-Authors Alma Pratiwi Amiruddin, Amiruddin Andi Naurah Afifah Ari Rizkiyansyah Darwis Lannai Jhusi Andriani Junaid, Asriani Kirana Ikhtiari Muhammad Su’un Mursalim Mursalim Muslim Muslim Nurfadila nurfadila Nurwakia Nurwakia Nurwakia Nurwakia Putri Aisyah Salsabila Said, Darwis Syamsuri Rahim Waldhania Waldhania