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All Journal Benefit: Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) INNOVATION RESEARCH JOURNAL Economics and Digital Business Review DedikasiMU: Journal of Community Service Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen
Syaiful Syaiful
Akuntansi, Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Analisis Perbandingan Kinerja Keuangan Sebelum Dan Saat Masa Pandemi Covid-19 Keziah Frydha Putri Arwantini; Syaiful Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4020

Abstract

This research aims to find out and perfome analysis a comparative analysis of the financial performance of food and beverage companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This research uses quantitative research with comparative descriptive method. The data analysis technique uses Profitability Ratios as measured by Return On Assets, Liquidity Ratios as measured by Current Ratios, Solvency Ratios as measured by Debt to Equity Ratios, and Activity Ratios as measured by Total Assets Turnover. This study uses 64 data of company financial statements listed on the Indonesia Stock Exchange in 2018-2021. The test is carried out using a different test. The test results show that there are no significant differences in the Return On Assets and Current Ratios before and during the COVID-19 pandemic, while there are significant differences in the Debt to Equity Ratio and Total Assets Turnover before and during the COVID-19 pandemic.
Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba Silviana Setiawati; Syaiful Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4446

Abstract

This study aims to determine the effect of information asymmetry, firm size and managerial ownership on earnings management. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, data quality test and hypothesis testing. Earnings management variable is measured using Discretionary Accruals, information asymmetry is measured by bid-ask spread, firm size is measured using the natural logarithm of total assets, managerial ownership is measured by the percentage comparison of the number of managers' shares with the number of shares outstanding in the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling was done by purposive sampling method, with a total sample of 237 data. The results of this study indicate that information asymmetry has no effect on earnings management, while firm size and managerial ownership have a negative and significant effect on earnings management.
Independensi Auditor, Integritas Dan Pengalaman Kerja Terhadap Kualitas Audit Inge Angelina; Syaiful Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4670

Abstract

This study aims to determine the effect of independence, integrity, and work experience on audit quality. In this research, the researcher examines the audit quality at the Public Accounting Firm (KAP) in the city of Surabaya by using the independent variables, namely independence, integrity and work experience.The population in this study are several auditors who work at KAP in the city of Surabaya. Sampling was carried out using purposive sampling method, and the number of samples was 47 respondents from 13 KAP in Surabaya. The primary data collection method used is a questionnaire method with several criteria. Data collection is done by sending questionnaires via broadcast messages and email in the form of google from. The data analysis technique used in this research is multiple regression analysis technique.The results of hypothesis testing in this study indicate that independence, integrity, and work experience have a significant and significant effect on audit quality. The researcher suggests future research to add more variables and to expand the population..
Workshop dan Pendampingan Bidang Pajak dan Akuntansi bagi Amal Usaha Muhammadiyah (AUM) Se-Kabupaten Tuban muhammad aufa; Syaiful Syaiful; Nyimas Wardatul Afiqoh
Jurnal Pengabdian Manajemen Vol 2 No 2 (2023): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v2i02.4355

Abstract

Persyarikatan Muhammadiyah already has a large number of business charities. As an organization that echoes the spirit of progress, Muhammadiyah continues to improve in organizational management to realize good organizational governance. This service is part of efforts to realize good governance, especially in the field of financial management. This dedication partner is Muhammdiyah's charitable efforts in the fields of Education and Health in Tuban district. The form of activity is workshops and assistance in the field of tax and accounting. The initial workshop and mentoring activities were carried out by controlling business charity status (AUM) for the purpose of issuing Business Identification Numbers (NIB). Assistance is carried out after AUM has a NPWP, Financial Statements and NIB.
Pengaruh Self-Efficacy, Tekanan Waktu Auditor Terhadap Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi Lina Pratama; Syaiful Syaiful
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10772

Abstract

Auditing is an examination process that is carried out critically and systematically. In this process, the party conducting the audit must be independent of the financial statements. Companies really need auditor services, because auditors have an important role in preventing fraud. The profession of an auditor is an individual who focuses on auditing activities. They work to audit various financial-related reports from institutions, agencies, or companies. In carrying out the audit process, auditors always examine the financial data contained in the financial statements. This research is a quantitative study with a survey method conducted at the Surabaya Public Accounting Firm, involving auditors from 47 KAP offices. This study uses a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) to test the relationship between variables. The table indicates that the self-efficacy variable has a significant effect on audit quality. In addition, auditor time pressure also has a significant effect on audit quality. However, the moderating variable of professional ethics cannot moderate the relationship between self-efficacy and auditor time pressure and audit quality significantly.
Co-Authors Aminatus Sholikah Andi Rahmad Rahim Devi Nur Anggraeni Diamond Lianna Alifatmaya Dian Indah Sari Ernawati Ernawati Eva Fadhilah Fatjriyah Ni’matul Arifah Inge Angelina Keziah Frydha Putri Arwantini Lina Pratama Muhammad Aufa Muhammad Rizki Nur Aida Saraswati Nur Fauziyah Nyimas Wardatul Afiqoh Silviana Setiawati Sukaris Suwarno Suwarno