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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Sales Growth, Likuiditas, dan Ukuran Perusahaan Terhadap Financial Distress Ariyanti, Valentina; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1284

Abstract

In this study, financial distress levels are measured using the Springate model method. Factors considered include sales growth, liquidity, and company size with the aim of investigating the impact of these three main factors on the potential for financial distress. The sample used comes from companies listed on the Bursa Efek Indonesia for a period of 5 years. The research method used a quantitative approach. The analysis results indicate that there is no multicollinearity with VIF values of 1.058 (Sales Growth), 1.004 (Liquidity), and 1.062 (Company Size) which are below 10. The residual distribution is normal with a sig value of 0.063, and there is no heteroskedasticity or autocorrelation with dU < d < 4-dU, meaning 1.6739 < 2.018 < 2.3261. Through hypothesis analysis, it was found that all variables studied actually have a simultaneous effect with significant values below 0.05, but only liquidity significantly influences the level of financial distress partially with a t-value of 6.256 > t-table 1.679.. Variable X is known to contribute 46% to the observed level of financial distress in the R square analysis. This finding indicates the need for further discussion to deeply understand the implications of this research.
The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable Salwa Putri Zaqiani; Dani Sopian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5967

Abstract

This research is motivated by the essential function that auditor competence and independence fulfill in enhancing the quality of internal audits. This improvement, in turn, significantly influences both organizational performance and compliance with regulatory standards. Good internal audit quality can strengthen accountability, and transparency, and foster continuous improvement within organizations. The objective of this study is to analyze the influence of auditor competence and independence on the quality of internal audits, with auditor ethics as a mediating variable. The method used is quantitative, with a population of internal auditors working in 223 Banks Perekonomian Rakyat (BPR) in West Java, and a sample of 86 auditors selected through purposive sampling. The analysis of the data was conducted utilizing Smart PLS techniques to establish the relationships between the variables and to evaluate the proposed hypotheses. The results of this research demonstrate that both the competence and independence of auditors have a substantial and direct effect on the quality of internal audits. Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. Despite this, the direct impact of auditor ethics on the quality of internal audits is negligible, indicating that auditor ethics does not function as a mediating factor in this context. These findings underscore the essential importance of auditor competence and independence in improving the overall quality of internal audits.
Perancangan Model Sistem Akuntansi Berbasis Blockchain untuk Meningkatkan Transparansi dan Auditabilitas Laporan Keuangan UMKM Sektor Fashion Sopian, Dani; Rustam, Yudhi Widya Arthana; Laelasari, Wulan
JSMA Vol 17 No 2 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i2.255

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) fashion menghadapi kendala signifikan dalam menyajikan laporan keuangan yang transparan dan dapat diaudit, sebuah isu yang sering kali membatasi potensi pertumbuhan dan akses mereka ke sumber pendanaan. Penelitian ini mengusulkan perancangan model sistem akuntansi berbasis blockchain sebagai solusi untuk mengatasi masalah tersebut. Dengan menerapkan metode campuran (mixed-methods), riset ini mengintegrasikan wawasan kualitatif dari wawancara mendalam dengan 15 responden dan data kuantitatif dari 50 responden kuesioner. Analisis yang dilakukan bertujuan mengukur pengaruh niat adopsi terhadap kualitas laporan keuangan, dengan peran mediasi dari kepercayaan dan keandalan data, serta peran moderasi dari pemahaman teknologi dan lingkungan eksternal. Hasil penelitian ini membuktikan bahwa niat adopsi memiliki dampak positif dan signifikan terhadap kualitas laporan keuangan, di mana hubungan ini secara efektif dimediasi oleh kepercayaan dan keandalan data. Lebih jauh, ditemukan bahwa pemahaman teknologi dan lingkungan eksternal secara signifikan memperkuat pengaruh niat adopsi terhadap kualitas laporan. Temuan-temuan ini menjadi dasar perancangan sebuah model akuntansi terintegrasi berbasis blockchain yang aman. Model ini diharapkan dapat menjadi panduan praktis bagi UMKM sektor fashion untuk meningkatkan transparansi, efisiensi operasional, dan daya saing mereka.
EMPOWERING HIGHER EDUCATION: INSTITUTIONAL PERFORMANCE AS A KEY FACTOR Nur Hayati; Dani Sopian; Arief Yanto Rukmana
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 1 (2026): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i1.713

Abstract

One of the industries that is expanding is higher education, and it is seeing more and more competition. Strong leadership and the use of artificial intelligence technologies are viewed as the keys to raising higher education's effectiveness and competitiveness. In order to better understand how leadership, artificial intelligence, and higher education technology work together to improve higher education's competitive advantage, this study examines the relationships between artificial intelligence, leadership, and higher education competitiveness. It also takes into account the potential influence of higher education's performance as moderation. Using a sample of 250 students from five private higher education institutions in Bandung that provide recognized B Management study programs, this study employed the Purposive Sampling approach. SEM PLS (Partial Least Square) is the approach used for data analysis in this study. The findings demonstrate a strong, direct, and beneficial relationship between leadership and artificial intelligence and the effectiveness and competitiveness of higher education. It is anticipated that the study's conclusions will offer executives, employees, and practitioners in higher education insightful information. Finding the important variables that influence the competitiveness of higher education, such as the ways in which artificial intelligence and good leadership can work together, can help with strategic decision-making for the growth of long-lasting institutions.
PENGENALAN DAN PENGUATAN PEMAHAMAN PERSAMAAN DASAR AKUNTANSI BAGI SISWA SMK JURUSAN AKUNTANSI Dani Sopian; Muhammad Salman Al Faridzi; Duriyati; Vina Lestari
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 5 No. 2 (2026): PROSIDING DEDIKASI
Publisher : Universitas Pamulang

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

Abstract

Kegiatan pengabdian Mahasiswa Kepada Masyarakat (PKM) ini dilaksanakan sebagai bentuk kepedulian terhadap pentingnya Persamaan Dasar Akuntansi (PDA) bagi siswa SMK. Persamaan Dasar Akuntansi adalah fondasi penting dalam akuntansi, namun banyak siswa yang mengalami kesulitan dalam memahami prinsip-prinsip dasar akuntansi seperti persamaan dasar akuntansi, debit-kredit, dan siklus akuntansi. Kegiatan ini bertujuan untuk melatih siswa memahami konsep dasar akuntansi dan menganalisis laporan keuangan. Pengabdian masyarakat ini dilakukan dengan cara menyampaikan materi serta pembahasan siklus akuntansi secara lengkap. Melalui PKM ini, siswa terlihat antusias dan berhasil meningkatkan pemahaman serta keterampilan terhadap persamaan dasar akuntansi. Bukan hanya sekedar menghafal rumus persamaan dasar akuntansi, tetapi siswa juga menyadari pentingnya menerapkan persamaan dasar akuntansi dalam berbagai situasi, termasuk dalam dunia kerja. Selain itu, kegiatan ini memperkuat hubungan antara perguruan tinggi dan SMK sebagai mitra dalam pengembangan pendidikan keahlian akuntansi. Secara keseluruhan, kegiatan ini memberikan dampak positif bagi seluruh pihak dan kedepannya, kami berharap agar kegiatan ini bisa dilangsungkan secara berkelanjutan dan mendalam agar dapat membantu siswa dalam melakukan pembukuan.
Co-Authors Aisyah Aisyah Anggini, Tiara Arief Yanto Rukmana Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Duriyati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Muhammad Salman Al Faridzi Nur Hayati Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Salwa Putri Zaqiani Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Valentina Ariyanti Vina Lestari Wawat Suwartika Wiwin Putri Rahayu Wulan laelasari Yudhi Widya Arthana Rustam