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PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR) ONIZ ULFA PERMATA; SUTRISNO SUTRISNO; IMAM SUBEKTI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.71 KB) | DOI: 10.18860/em.v3i2.2336

Abstract

Abtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.   Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.
Pyramid of Structure, Pengungkapan Transaksi Pihak Berelasi, dan Tata Kelola Perusahan : Indikasi Ekspropriasi Fadli Fendi Malawat; Sutrisno Sutrisno; Imam Subekti
Jurnal Ekonomi Modernisasi Vol. 14 No. 1 (2018): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.011 KB) | DOI: 10.21067/jem.v14i1.2377

Abstract

The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, and especially the problem of information asymmetry, which can be minimized by the role of corporate governance.
Perceived Usefulness, Perceived Ease of Use, Facilitating Condition, Social Influence, and Personal Innovativeness of Accounting Students Cloud Computing Adoption Kholilah Kholilah; Hisky Ryan Kawulur; Imam Subekti
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 2 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i2.257

Abstract

This study aims to test the influence of perceived usefulness, perceived ease of use, facilitating condition, social influence, and personal innovativeness in cloud computing adoption. This research is important because of the high demands of understanding student technology which can be started by adopting cloud computing in learning. Students can use cloud computing to share information, assignments, and work that can be accessed with various devices. This research was conducted on students at two state universities in Indonesia. The study used SEM in the analysis process. This research was conducted on students at two state universities in Indonesia. The results of questionnaire to 126 students indicate that the intention to use the cloud is determined by the perceived ease of use and facilitating condition. Three other variables used, perceived usefulness, social influence, and personal innovativeness were not shown to have an effect on cloud computing adoption intentions. The implication of this research is continuous research related to the use of information systems in learning.
Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia Dicky Andriyanto; Zaki Baridwan; Imam Subekti
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.58 KB) | DOI: 10.24815/jdab.v6i2.13938

Abstract

Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut Studi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.
Analisis Nilai Tambah Pendidikan dalam Dimensi Mikro dan Makro Lembaga Pendidikan, Perorangan, dan Analisis Nilai Tambah bagi Masyarakat Suaduon, Jogie; Afkari, Sulistiyowati Gandariyah; Subekti, Imam; Parida, Parida; Aziwantoro, Juni; Hasibuan, Lias; Anwar, Kasful
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 5 No. 6 (2022): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.706 KB) | DOI: 10.54371/jiip.v5i6.668

Abstract

Seiring dengan perkembangan zaman yang begitu drastis pada dunia pendidikan yang akan terus memberikan perubahan kepada pola pikir manusia. Pendidikan merupakan sebuah sistem terbuka yang tidak terlepas dari suatu permasalahan, seperti masalah makro yang terjadi secara menyeluruh yang dialami hampir semua lembaga pendidikan pada proses pembelajarannya. Di negara-negara maju, pendidikan selain sebagai aspek konsumtif juga diyakini sebagai investasi modal manusia (human capital investment) dan menjadi “leading sector” atau salah satu sektor utama. Oleh karena perhatian pemerintahnya terhadap pembangunan sektor ini sungguh sungguh, misalnya komitmen politik anggaran sektor Pendidikan tidak kalah dengan sektor lainnya, sehingga keberhasilan investasi pendidikan berkorelasi dengan kemajuan pembangunan makronya. Diperlukan adanya pendidikan multicultural sebagai suatu pendekatan progresif untuk melakukan transformasi pendidikan yang secara menyeluruh membongkar kekurangan dan kegagalan dan praktek-praktek diskriminatif dalam proses pendidikan. Pendidikan multicultural didefinisikan tentang pendidikan keragaman budaya dalam perubahan demografis dan budaya masyarakat tertentu atau dunia secara keseluruhan. Wacana pendidikan sebagai hak mendasar setiap warga negara memang menarik untuk didiskusikan, sebab kenyataannya masih banyak warga negara yang belum dapat menikmati haknya.
The effect of corporate governance on earnings management moderated by political connection Rini Adriani Auliana; Bambang Subroto; Imam Subekti
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17390

Abstract

Research aims: This research aims to prove the effect of independent commissioner performance and audit committee expertise on earnings management to avoid earnings decreases and political connections to strengthen independent commissioner performance and audit committee expertise to limit earnings management.Design/Methodology/Approach: The population was manufacturing firms listed on Indonesian Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample of 102 firms for four years or 408 observations. Then, hypothesis testing employed multiple regression analysis and hierarchical regression analysis.Research findings: The results showcased that accrual earnings management and abnormal discretionary expenses were used by managers to avoid decreases in earnings. On the other hand, corporate governance, like audit committee expertise, could be used to limit earnings management. While the political connection could strengthen and weaken the effect of independent commissioner performances in limiting earning management, political connections could not strengthen audit committee expertise in limiting real and accrual earnings management.Theoretical contribution/Originality: This research contributes to the political connection and earning management literature and provides empirical evidence of agency theory, positive accounting theory, prospect theory, and resource dependence theory.Practitioner/Policy implication: This research contributes to investors in determining investment decisions.Research limitation/Implication: The limitation of this research is that independent variables only used two components of corporate governance, i.e., the independent commissioner performances and audit committee expertise, so the level of influence of the independent variables on the dependent was small.
EARNINGS MANAGEMENT FOR BONUS COMPENSATION Isyrohil Muyassaroh; Imam Subekti; Zaki Baridwan
TRIKONOMIKA Vol 20 No 1 (2021): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.829 KB) | DOI: 10.23969/trikonomika.v20i1.1635

Abstract

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.
Strategic Management In Improving The Effectiveness of Private Islamic Religious College In Kepulauan Riau Subekti, Imam; Syukri, Ahmad; Anwar, Kasful
TANJAK Vol 5 No 2 (2024): Agustus
Publisher : Jurusan Tarbiyah dan Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35961/tanjak.v5i2.1407

Abstract

The aim of this research is to find out the level of effectiveness of higher education institutions in implementing strategicmanagement seen from strategy formulation, strategy implementation and strategy evaluation in increasing the effectiveness of higher education institutions in the Kepulauan Riau. The theories used are strategic management theory and effectiveness theory. This research uses qualitative methods in the form of field research. This research took the location of a private Islamic religious college in the Kepulauan Riau. The research subjects were foundation administrators, university leadership, lecturers and educational staff. The types of data in this research are divided into two, namely primary data andsecondary data. In collecting data, the methods used were observation, interviews and documentation. Meanwhile, the data analysis techniques used are data reduction, data presentation, and drawing conclusions and verification. The results of thisresearch found that the implementation ofstrategies at private Islamic religious universities in the Kepulauan Riau was considered poor in terms of increasing the effectiveness of higher education. Based on strategic management and effectiveness theory, various indicators can be used; 1) strategy formulation, 2) strategy implementation, 3) strategy evaluation. Apart from the need for strategic management (formulation, implementation, evaluation), based on effectiveness theory, increasing the effectiveness of private Islamic religious universities in the Kepulauan Riaucan be done by: a) improving quality, b) promotion, c) increasing cooperation, d) implementing guarantees quality, e) student services, and f) increasing research and scientific publications by lecturers. This will have an impact on increasing the effectivenessof tertiary institutions, which will ultimately increase public interest in continuing their studies at private Islamic religious tertiary institutions in the Kepulauan Riau Province.
The Effect Of Nostalgic Instrumental Music Therapy On Reducing Stress Levels In The Elderly With Working Families in The Pandanwangi Public Health Center, Malang City Waskita Wijaya, Ananda Candra; Subekti, Imam; Suyanto, Edy
Jurnal Keperawatan Terapan Vol 9 No 2 (2023): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v9i2.4203

Abstract

Stress in the elderly can occur due to several factors. Both internal and external factors. Stress management can be done non-pharmacologically, one of which is music therapy. The aim of this research is to determine the effect of nostalgic instrumental music therapy on changes in stress levels in elderly people with families who work in the Pandanwangi Health Center working area, Malang City. This research used a pre-experimental design, namely carrying out interventions and measurements carried out more than once, where the researcher carried out the intervention, namely nostalgic instrumental music, 2 times with a One Group Pretest Posttest design. The total sample was 30 respondents. Stress measurements were carried out before and after giving music therapy 2 times for 1 week. The analysis in this study used a paired t-test comparison test with Alpha results </= 0.05. The research results showed that almost all 83.2% experienced a decrease in stress levels and the rest had constant stress levels. The statistical test results show that the P value sig-2 tailed is 0.000, which means there is a significant influence between the provision of music therapy on changes in stress levels. It is hoped that elderly people who have been left behind to work by their families can apply nostalgic instrumental music therapy to reduce stress levels when alone at home
PENGARUH PEMBERIAN AROMATERAPI SEREH TERHADAP KUALITAS TIDUR PADA LANSIA DENGAN HIPERTENSI Safinatunnajah, Salma; Subekti, Imam; Pujiastuti, Nurul
Jurnal Keperawatan Terapan Vol 10 No 1 (2024): Jurnal Keperawatan Terapan (E-Journal)
Publisher : Poltekkes Kemenkes Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31290/jkt.v10i1.4139

Abstract

Poor sleep quality reduces antibodies and increases feelings of weakness and fatigue, the hormone cortisol and sympathetic nervous system will change when a person's sleep quality is poor which can cause blood pressure to increase (1). Aromatherapy is one of the nonpharmacological therapies that can be performed where aromatherapy does not cause dependence. The aim of this study is to look at the effect of lemongrass aromatherapy on sleep quality in the elderly who suffer from hypertension. This research is pre-experimental research, a design used that is pretest-postest for one group. This study uses a quota sampling method with a sample number of 10 elderly people based on inclusion and exclusion criteria. The PSQI questionnaire is used as an instrument of data collection. The intervention is in the form of lemongrass aromatherapy through a reed diffuser. Because the data is not normally distributed, the Wilcoxon test is used. The results of the study were obtained p-value of 0.01 which showed that there were differences in sleep quality before and after obtaining lemongrass aromatherapy, meaning that there was an influence on the administration of lemongrass aromatherapy to sleep quality in hypertensive elderly people.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto Dyah Puspasari E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Ernawati, Naya Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan