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All Journal Jurnal Akuntansi & Auditing Indonesia Owner : Riset dan Jurnal Akuntansi Syntax Idea TECHNO-SOCIO EKONOMIKA Pelita : Jurnal Penelitian, Terapan dan Aplikatif Jurnal Ekonomi, Manajemen, Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting
Muhyarsyah
Universitas Mercu Buana
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Reconstruction from the aspects of Islamic law in corporate zakat accounting Irfan Irfan; Muhyarsyah Muhyarsyah; Arif Pratama Marpaung; Ina Liswanty
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art7

Abstract

This research aims to explore the concept of corporate zakat accounting from the aspects of Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This paper found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities. Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually.  
Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Going Concern: (Studi Empiris pada Pada Perusahaan Property dan Real Estate Go Public di BEI Periode 2018-2020) Evy Yulianti; Muhyarsyah Muhyarsyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1067

Abstract

The survival of a company can be seen from its good financial condition and operational conditions. According to the 2009 Financial Accounting Standards, the fundamental assumption used when making financial statements for companies that have undergone audits by public accountants is that the company will continue to exist. Profitability shows the company's capacity to make money over a certain period of time. There are three financial ratios that are most often used to see the condition of an enterprise's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. The purpose of this study is to determine the effect of Profitability, Liquidity, Solvency simultaneously affecting the Audit Opinion going concern on Property and Real Estate companies going Public on the IDX in the 2018-2020 Period. The results showed that Profitability had a significant positive effect on the Audit Opinion of going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Liquidity has a significant positive effect on the Audit Opinion going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Solvency has no effect on the Audit Opinion going concern on Property and Real Estate companies Going Public on the IDX for the 2018-2020 Period; and Profitability, Liquidity, Solvency simultaneously influenced the going concern of the Audit Opinion on Property and Real Estate companies going public on the IDX in the period 2018-2020.
Factors That Affect The Quality Of Financial Reports Muhammad Arif Setyo Nugroho; Muhyarsyah Muhyarsyah; Nurul Hidayah
Syntax Idea 204-210
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i2.2126

Abstract

The research conducted aims to analyze and prove empirically the effect of leverage, profitability, institutional ownership, managerial ownership, independent board of commissioners, and audit committees on the quality of financial reports (study of manufacturing companies listed on the Indonesian stock exchange for the period 2015-2020). This research is based on secondary data obtained from the company's annual and financial reports. There were 60 companies out of a total of 193 companies in this study, which used a purposive sampling technique to determine the sample. As for data processing in this study, using multiple linear regression analysis methods and processed with Microsoft Excel and IBM SPSS Statistics 25.0 software. The research results show that (1) Leverage has a significant positive effect on the quality of financial reports. (2) Profitability has a significant negative effect on the quality of financial reports. (3) Institutional ownership has no significant effect on the quality of financial reports. (4) Managerial ownership has a significant positive effect on the quality of financial reports. (5) The board of independent commissioners has a significant negative effect on the quality of financial reports. (6) the audit committee has a significant negative effect on the quality of financial reports.
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL PEMBIAYAAN BANK SYARIAH PADA SEKTOR KONSTRUKSI Mohamad Torik Langlang Buana; Sofyan Halim; Muhyarsyah Muhyarsyah
TECHNO-SOCIO EKONOMIKA Vol 16 No 1 (2023): Jurnal Techno-Socio Ekonomika - April
Publisher : LPPM Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/techno.2023.16.1.1715

Abstract

Pembangunan infrastruktur sangat penting dalam suatu negara. Presiden ketujuh kini sedang fokus meningkatkan sektor infrastruktur di Indonesia. Pada saat yang sama, pemerintah juga memfokuskan upaya untuk memajukan ekonomi syariah di Indonesia. Dalam lima tahun terakhir, anggaran belanja infrastruktur mengalami peningkatan yang sangat besar, dan pada saat yang bersamaan terdapat rencana untuk mengembangkan sektor ekonomi syariah. Kenaikan anggaran infrastruktur tampaknya tidak mengubah jumlah kontraktor dan tidak juga diikuti dengan jumlah pembiayaan dari bank syariah, dalam keadaan lain bank syariah di Indonesia dimiliki oleh bank konvensional sebanyak lebih dari 70%, indikator operasional pada bank syariah dan konvensional adalah berbeda. Tujuan artikel ini adalah untuk mengkaji pengaruh atas besarnya anggaran infrastruktur, jumlah kontraktor, jumlah kepemilikan saham bank konvensional pada bank syariah, biaya bagi hasil dan NPF terhadap jumlah pembiayaan sektor konstruksi pada bank syariah. Penelitian ini menggunakan metode kuantitatif. Hasil penelitian ini menemukan bahwa APBN, jumlah kontraktor, tingkat bagi hasil dan besaran NPF berpengaruh terhadap besaran pembiayaan namun besaran jumlah saham institusional tidak berpengaruh. Hasil kajian ini diharapkan dapat mendukung program pemerintah yang kini menjadi fokus perbaikan infrastruktur di bidang pembiayaan dari bank syariah.
The Influence Of Information Technology, Tax System Fairness, And The Quality Of Tax Authorities' Services On The Tax Rate Evasion (Case Study at KPP Pratama Kembangan) Giren Alviansah; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This study aims to examine the influence of the information technology, tax system fairness and the quality of fiscus services on tax evasion case studies at KPP Pratama Kembangan. The population in this study are individual taxpayers registered with the KPP Pratama Kembangan in 2022. The sampling technique in this study used accidental sampling. The research data was sourced from questionnaires shared with respondents. The data analysis method used is multiple linear regression analysis, while data processing uses SPSS. The results showed that information technology has a negative effect on tax evasion. The fairness of the tax system affects tax evasion. The quality of fiscus services affects tax evasion.
The Effect of Implementation of Government Accounting Standards, Human Resource Competencies, and Internal Control on the Quality of Local Government Financial Statements (Empirical Study of Bone Regency Government) Andi Alvian Agsyam Saputra; Muhyarsyah
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The purpose of this study was to examine: (1) The effect of Government Accounting Standards, (2) The Effect of Competence of Human Resources, (3) The Effect of Internal Control on the quality of local government financial reports. The population in this study is the SKPD of the Bone Regency Government in the Treasurer or Financial Reporting section. The sampling technique used in this research is saturated sampling. The data analysis method used is descriptive assumption test, classic assumption test, classic assumption test, and multiple linear regression analysis test. The results of the analysis show that government accounting standards and internal control have a positive effect on the quality of local government financial reports, while human resource competencies have no effect on the quality of local government financial reports.
Auditor Industry Specialization, Institutional Ownership, and Independent Commissioners on Integrity of Financial Report: The Moderating Role of Audit Quality Indra Yusuf; Muhyarsyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3186

Abstract

This study investigates the effect of auditor industry specialization, institutional ownership, and independent commissioners on financial reporting integrity, with audit quality as a moderating variable. The research focuses on consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by concerns regarding the reliability of financial reporting amid recurring cases of financial statement manipulation that undermine investor and public trust. A quantitative approach is employed using panel data regression and Moderated Regression Analysis (MRA). From a population of 132 firms, 35 companies met the sampling criteria, resulting in 175 firm-year observations. The Fixed Effects Model (FEM) was selected as the most appropriate panel regression model. Financial reporting integrity is treated as the dependent variable, while auditor industry specialization, institutional ownership, and independent commissioners serve as independent variables, with audit quality acting as the moderating variable. The results show that auditor industry specialization and institutional ownership have a positive and significant effect on financial reporting integrity, whereas independent commissioners do not have a significant effect. Furthermore, audit quality moderates the relationship between auditor industry specialization and financial reporting integrity, strengthening its influence. However, audit quality does not moderate the relationship between institutional ownership or independent commissioners and financial reporting integrity. These findings indicate that external governance mechanisms supported by high audit quality are more effective in improving financial reporting integrity than internal governance mechanisms alone. This study contributes to the accounting and auditing literature and provides insights for regulators, auditors, and corporate management in enhancing the credibility of financial reporting.
Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024 Riles J.B. Lumbantoruan; Muhyarsyah Muhyarsyah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12722

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan Leverage terhadap kinerja keuangan perusahaan Terdaftar di Bursa Efek Indonesia periode 2020 – 2024. Mekanisme corporate governance yang diuji antara lain adalah Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kepemilikan Institusional, dan Dewan Direksi. Sedangkan kinerja keuangan perusahaan diproksikan dengan Return On Equity (ROE). Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Data yang digunakan pada penelitian adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia dan website resmi masing – masing perusahaan. Sampel yang digunakan berjumlah 10 perusahaan farmasi yang memenuhi kriteria. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial yang terdiri atas uij asumsi klasik dan analisis regresi berganda. Uji hipotesis dilakukan dengan uji F, uji t, serta uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, dan Dewan Direksi secara simultan berpengaruh terhadap kinerja keuangan perusahaan. Secara parsial, Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Leverage berpengaruh terhadap kinerja keuangan perusahaan sementara Kepemilikan Institusional tidak berpengaruh terhadap kinerja keuangan perusahaan.
The Influence of Personal Characteristics, Competence, and Auditor Experience on Audit Quality in the Government Sector in Jakarta Satria Aristawa; Muhyarsyah Muhyarsyah
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025): Pelita Journal October 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.249

Abstract

This This study aims to examine the influence of professional skepticism, audit knowledge, and auditor experience in dealing with audit complexity on audit quality among auditors engaged in public sector audits in Jakarta. The issue of audit quality in Indonesia remains a serious concern, as evidenced by various audit findings and violations reported by regulatory bodies. This research employs a quantitative approach using a survey method. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, which includes (1) testing the measurement model (outer model) to assess convergent validity, discriminant validity, and construct reliability, and (2) testing the structural model (inner model) to evaluate the relationships among variables and to test the research hypotheses. The results of the hypothesis testing show that professional skepticism (β = 0.384), audit knowledge (β = 0.275), and auditor experience (β = 0.403) have positive and significant effects on audit quality, with auditor experience being the most dominant factor. The study concludes that enhancing audit quality can be achieved by strengthening auditors’ personal characteristics, technical knowledge, and practical experience through continuous training and professional development programs.
Co-Authors Andi Alvian Agsyam Saputra Arif Pratama Marpaung Evy Yulianti Giren Alviansah Ina Liswanty Indra Yusuf Irfan Irfan Muhammad Arif Setyo Nugroho Nurul Hidayah Riles J.B. Lumbantoruan Satria Aristawa Sembiring, Rinawati Sofyan Halim