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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi Multiparadigma Jurnal Edukasi dan Penelitian Informatika (JEPIN) Journal of Economic, Bussines and Accounting (COSTING) Forum Bisnis dan Kewirausahaan International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Indonesia Sosial Sains PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Balance : Media Informasi Akuntansi dan Keuangan
Muhsin Muhsin
Universitas Tanjungpura
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Pengetahuan, Profesionalisma, Urutan Bukti Audit dan Audit Judgment Muhsin Muhsin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 10 No 2 (2021): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v10i2.808

Abstract

This study aims to analyze the influence of the variables of the examiner ’s knowledge, professionalism, and the sequence of audit evidence on the auditor ’s audit judgment. The research sampling was students of the Accounting Department who passed Auditing 1 and Auditing 2 of FEB UNTAN Pontianak, West Kalimantan, using the purposive sampling method on the condition that the students were able to understand the financial statement audit. Analysis of research data using the WarpPLS 7.0 tool. Research produces auditor knowledge, professionalism, and the sequence of audit evidence that has a positive effect on audit judgment is accepted.
Peran Akuntan Dalam Mewujudkan Unqualified Opinion Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia Muhsin Muhsin
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1342

Abstract

Kemampuan daerah mengelola uang negara, baik uang dari pusat maupun yang bersumber dari daerah itu, semakin hari malah semakin memburuk. Kenyataan tersebut secara ga,blang bisa kita ketahui dari makin sedikitnya laporan keuangan pemerintah daerah (LKPD) yang mendapatkan opini wajar tanpa pengecualian (WTP) dari badan pemeriksa keuangan (BPK). Opini Wajar Tanpa Pengecualian (WTP) tahun 2005, sebanyak 21 LKPD atau (6%) dari 350 LKPD, tahun 2006 sebanyak 4 LKPD atau (1%) dari 461 LKPD atau (3%) dari 434 LKPD. Semua itu menunjukkan dengan sangat terang-benderang, betapa rendahnya kompetensi daerah dalam mengelola keuangan negara. Dalam lima tahun terakhir, transfer dana APBN ke daerah meningkat lebih dari dua kali lipat, dari Rp 150,5 triliun pada 2005 menjadi Rp 309,8 triliun pada RAPBN 2010 Apakah yang akan terjadi bila jumlah uang negara yang harus dikelola terus membengkak, tetapi sebaliknya kemampuan untuk mengelolanya semakin merosot.Kata kunci : LKPD, unqualified opinion
An Analysis of the Influence of Auditor Professional Skepticism and Effort on Audit Judgment Performance Muhsin Muhsin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 12 No 1 (2022): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v12i1.3263

Abstract

The objective of this research is to examine the influence of auditors' professional skepticism and effort on audit judgment performance at Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). The sample in this study consisted of auditors from level I to VII. Data was collected using the survey method and the purposive sampling technique. The data collected in this study came from 90 respondents and was tested using the SEM analysis technique on Warp PLS 7.0 program. The findings revealed that the auditor's professional skepticism and effort had a positive and statistically significant influence on audit judgment performance (with probability p <0.05). This research corresponds to Carpenter (2007) which states that auditors who have professional skepticism when dealing with high-risk clients will always modify audit procedures in order to achieve audit judgment performance. This suggests that auditors who have professional skepticism will be more critical in conducting audit performance assessments.
ANALYSIS OF FINANCIAL REPORTS TO MEASURE FINANCIAL PERFORMANCE IN THE BINA MANDIRI COOPERATION Ratih Kusumastuti; Muhsin Muhsin; Surachman Surachman; Dini Martinda Lestari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.145

Abstract

Analysis of cooperative financial performance aims to see the overall financial position of cooperatives, and compare financial performance in individual periods from year to year. This is important because it can provide an overview of the financial health of the cooperative and can also be used as a basis for making decisions in the future. PThis research is a qualitative descriptive research. This method is used to describe or explain phenomena in detail, especially from the point of view of the object under study. In this study, researchers describe how financial reports are used to assess employee performance at the Bina Mandiri Cooperative. Based on the results of the research that has been presented, it can be said that the cooperative's financial performance reports related to staffing for the 2020-2022 financial year are considered very good. The system of voluntary lending by members of cooperatives makes cooperative units run well and can have a positive influence on society in general and members in particular
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI Wukuf Dilvan Rafa; Muhsin; Tiya Nurfauziah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i1.9029

Abstract

This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
TRAINING FOR THE PREPARATION OF SCIENTIFIC ARTICLES FOR LECTURERS AND STUDENTS AT HIGHER EDUCATION IN BANTEN Sri Mulyono; Sumarsid Sumarsid; Muhsin Muhsin; Ratih Kusumastuti; Wahyu Wiguna; Ahmad Mukhlis
International Journal of Engagement and Empowerment Vol. 3 No. 1 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i1.97

Abstract

Scientific article writing training is very important in improving the skills of students and lecturers in compiling good and correct scientific articles. With this training, it is hoped that students and lecturers can acquire the knowledge and skills needed to face challenges in the academic world, and can gain recognition for the scientific work they produce through publication in accredited national journals and reputable international journals. The purpose of this training is to increase the understanding of students and lecturers in writing good and correct scientific articles and it is hoped that participants will gain knowledge and skills in compiling scientific articles in accordance with standards set by accredited national journals and reputable international journals. The method used in scientific article writing training through zoom meetings with a combination of lecture and practice methods is a very appropriate method. With this method, participants can follow the training material more easily and can immediately practice writing good and correct scientific articles. The participants who took part in the training were approximately 100 people, a large enough number of participants for a scientific article writing training. The results of the service activities carried out were very satisfying, with increased partner knowledge in terms of writing scientific articles. This training can also help students to realize the importance of scientific publications in the context of disseminating knowledge. With scientific publications, students and lecturers can make a real contribution to the academic world and can help improve the quality of education in Indonesia
Evaluasi Kinerja Internet Kampus Universitas Tanjungpura dengan Analisis Quality of Service dan User Acceptance Test Herry Sujaini; Muanuddin -; Fitri Imansyah; Yus Sholva; Ferry Hadary; Eva Dolorosa; Andi Ihwan; Mochammad Meddy Danial; Silvia Uslianti; Purwaningsih -; Dwi Zulfita; Aktris Nuryanti; Rommy Patra; Yuline -; Stepanus Sahala Sitompul; Syaifurrahman -; Alhadiansyah -; Muhammad Yusuf; Achmadi -; Rachmawati -; Wendy -; Hamdani -; Syarif Hasyim Azizurrahman; Witarsa -; Endang Purwaningsih; Syamswisna -; Bistari -; Ade Mirza; Asep Nursangaji; Ratna Herawatiningsih; Kurnia Ningsih; Surachman -; Meiran Panggabean; Siti Hadijah; Rahmidiyani -; Priyo Saptomo; Memet Agustiar; Vivi Bachtiar; Afrizal -; Setia Budi; Yohanes Gatot Sutapa; Windhu Putra; Nurmainah -; Elly Suharlina; Zubaidah R; Erni Djun Astuti; Muhsin -; Riduansyah -; Agustina Listiawati; Imam Ghozali; Ade Elbani; Yulis Jamiah; Edy Suasono; Ismawartati -; Aswandi -; Uti Asikin; Siti Halidjah
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 9, No 1 (2023): Volume 9 No 1
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v9i1.63541

Abstract

Paper ini membahas tentang evaluasi kualitas layanan internet di Universitas Tanjungpura. Penulis menggunakan dua metode analisis, yaitu Quality of Service (QoS) dan User Acceptance Test (UAT) untuk mengukur kinerja internet di kampus Universitas Tanjungpura. Pada analisis QoS, penulis mengukur beberapa parameter kinerja internet, seperti throughput, delay, packet loss, dan jitter, untuk setiap fakultas di kampus. Hasil analisis menunjukkan bahwa throughput tertinggi berada di Fakultas Teknik (FT) dengan nilai rata-rata 87,90 MB, sementara delay dan packet loss terendah terdapat di Fakultas Ekonomi dan Bisnis (FEB) dengan nilai rata-rata 0,16 ms dan 0,00% secara berturut-turut. Sementara itu, pada analisis UAT, penulis melakukan survei terhadap mahasiswa untuk mengetahui penggunaan internet di kampus dan kepuasan mereka terhadap layanan internet yang disediakan. Hasil survei menunjukkan bahwa mayoritas mahasiswa menganggap internet di kampus memadai dan lancar, serta sering digunakan untuk belajar dan mengakses media sosial.
PERAN TEKANAN ANGGARAN WAKTU AUDITOR DALAM MEMODERASI EFFORT DAN KINERJA AUDIT JUDGMENT Muhsin Muhsin
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.924 KB) | DOI: 10.18202/jamal.2018.04.9013

Abstract

Abstrak: Peran Tekanan Anggaran Waktu Auditor  dalam Memoderasi Effort dan Kinerja Audit Judgment. Riset ini bertujuan untuk melakukan uji dan analisis apakah ada peran tekanan anggaran waktu auditor dalam memoderasi upaya dan audit judgment performance. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) dengan sejumlah bagi Auditor Badan Pemeriksa Keuangan (BPK) sebagai objeknya. Riset ini menemukan bahwa adanya tekanan anggaran waktu auditor akan meningkatkan upaya auditor dalam melakukan proses dan prosedur audit. Selain itu, pelaksanaan audit yang terencana dan sesuai dengan penugasan pasti akan menghasilkan opini yang berkualitas. Abstract: The Role of Budget Pressure Time for Auditors in Moderating Effort and Performance of Audit Judgment. This research aims to test and analyze whether there is a role for auditor time budget pressure in moderating efforts and audit judgment performance. The method used is Structural Equation Modeling (SEM) analysis with a number for the Audit Board of the Republic of Indonesia as its object. This research finds that the budgetary pressures of the auditor's time will increase the auditor's efforts in conducting audit processes and procedures. In addition, the implementation of a planned audit and in accordance with the assignment will certainly produce quality opinions.
Pengaruh Fraud Diamond dalam Mendeteksi Fraudulent Financial Reporting dengan Komite Audit sebagai Pemoderasi Dea Tika Riyana; Muhsin; Muhammad Fahmi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.397

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh elemen fraud diamond terhadap potensi fraudulent financial reporting dengan komite audit sebagai pemoderasi pada laporan keuangan perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2022. Fraudulent financial reporting diukur menggunakan model f-score. Metode pengambilan sampel yang digunakan adalah purposive sampling method, yang menghasilkan 114 data perusahaan sektor infrastruktur. Teknik analisis data yang dilakukan meliputi dua model persamaan, yaitu regresi linear berganda dan Moderates Regression Analysis (MRA) dan menggunakan software Statistical Product and Service Solution (SPSS) versi 27. Hasil dari penelitian ini adalah stabilitas keuangan berdampak negatif, sedangkan ketidakefektifan pengendalian, pergantian auditor, dan pergantian direksi berdampak positif terhadap fraudulent financial reporting. Kata Kunci: Fraud Diamond. Fraudulent Financial Reporting, Komite Audit
The Effect of Company Risk and Company Complexity on Audit Fees with Moderation of Dividend Payment Policy : Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022) Danar Gymnastiar; Muhsin Muhsin; Gita Desyana
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1204

Abstract

This study aims to determine: (1) The effect of company risk on audit fee, (2) The effect of company complexity on audit fee, (3) The effect of company risk on audit fees moderated by dividend payment policy, (4) The effect of company complexity on audit fees moderated by dividend payment policy. Population in this research ar e nonfinancial companies listed in Indonesia Stock Exchange (IDX) in 2020 – 2022. The sample is determined based on Stratified Random Sampling method with a total sample of 10 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company risk influence a significant positive on audit fee, (2) Company complexity no significant effect on on audit fee, (3) Company risk no significant effect on audit fees moderated by dividend payment policy (3), and (4) Company complexity no significant effect on audit fees moderated by dividend payment policy.
Co-Authors Achmadi Achmadi Ade Elbani Ade Mirza Afrizal - Agustina Listiawati Ahmad Mukhlis, Ahmad Aktris Nuryanti, Aktris Alhadiansyah Andi Ihwan Angeline Angeline Asep Nursangaji Aswandi - Bistari Danar Gymnastiar Dea Tika Riyana Dini Martinda Lestari Dwi Zulfita Edy Suasono Elly Suharlina Erni Djun Astuti Eva Dolorosa Fitri Imansyah Gita Desyana Hadary, Ferry Hamdani - Herry Sujaini Ika Nur Azmi Imam Ghozali Ismawartati - Meiran Panggabean Memet Agustiar Mochammad Meddy Danial Muanuddin - Muhammad Fahmi Muhammad Yusuf Ningsih, Kurnia Nurmainah - Priyo Saptomo Purwaningsih - Rachmawati Rahmidiyani - Ratih Kusumastuti Ratna Herawatiningsih Riduansyah - Rommy Patra Setia Budi Sholva, Yus Silvia Uslianti Siti Hadijah Siti Halidjah Sri Mulyono Stepanus Sahala Sitompul Sumarsid Sumarsid Surachman - Surachman Surachman Sy. Hasyim Azizurrahman Syaifurrahman Syaifurrahman Syamswisna , Tiya Nurfauziah Uti Asikin Vivi Bachtiar Wahyu Wiguna Wendy Windhu Putra Witarsa - Wukuf Dilvan Rafa Yohanes Gatot Sutapa Yuline - Yulis Jamiah Zubaidah R