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All Journal El Dinar BAKI (Berkala Akuntansi dan Keuangan Indonesia) Accounting Analysis Journal Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JOURNAL OF APPLIED ACCOUNTING AND TAXATION NISBAH: JURNAL PERBANKAN SYARIAH JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ihtifaz: Journal of Islamic Economics, Finance, and Banking JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Bakti Masyarakat Indonesia Jurnal Syntax Transformation Jurnal Kajian Ilmiah Jurnal Pengabdian kepada Masyarakat Pengmasku Journal of Law, Administration, and Social Science Jurnal Riset Akuntansi dan Keuangan ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Studi Akuntansi, Keuangan, dan Manajemen Jurnalku Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Accounting Student Research Journal Veteran Economics, Management & Accounting Review E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Equity
Agus Maulana
Program Studi Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Keahlian Keuangan Komite Audit Dalam Memoderasi Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Tania Larasati; Aniek Wijayanti; Agus Maulana
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.128

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komponen dari fraud triangle diantaranya financial stability, external pressure, financial target, ineffective monitoring, dan rationalization terhadap kecurangan laporan keuangan. Penelitian ini menggunakan keahlian keuangan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2018. Jumlah sampel yang diolah dalam penelitian berjumlah 255 sampel. Metode yang digunakan dalam penelitian ini menggunakan metode kuantitatif dengan menganalisis dua model regresi data panel. Hasil penelitian ini mengatakan bahwa secara parsial external pressure dan rationalization berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Namun variabel financial stability, financial target, dan ineffective monitoring tidak memiliki pengaruh terhadap kecurangan laporan. Sedangkan untuk variabel moderasi, keahlian keuangan komite audit dapat memoderasi pengaruh variabel external pressure, financial target, dan rationalization terhadap kecurangan laporan keuangan.
AWARENESS, PERCEPTION, AND WILLINGNESS TO CONTRIBUTE TO MICRO WAQF BANKS AMONG MUSLIMS IN INDONESIA Maulana, Agus; Darmastuti, Dewi
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.8824

Abstract

The purpose of this study is to assess the level of awareness, perception, and willingness that Indonesian Muslims towards waqf and Micro Waqf Banks (MWB). By distributing questionnaires to 104 Muslims, the results show that many Muslims still have a relatively low level of awareness about waqf and MWB. This may be due to the lack of socialization, especially regarding cash waqf and the establishment of MWB. Further findings indicate that the majority of Muslims in Indonesia agree on the establishment of MWB and also agree that MWB can be a solution to suppress the loan shark business so as to improve the welfare of the community, especially the lower middle class. Finally, Indonesian Muslims are willing to contribute to MWB especially if they know how to donate and how MWB operates. A higher level of willingness to contribute to MWB provides a great opportunity for MWB to develop its operations in the future. This research contributes to assisting MWB and Indonesian Waqf Board in developing appropriate socialization strategies to build and develop the potential of waqf in Indonesia.
The Determination of The Acceptance of Going Concern Audit Opinion: Financial Distress, Institutional Ownership, and Auditor Reputation Islamiati, Rahma; Julianto, Wisnu; Maulana, Agus
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.52048

Abstract

The independent auditor is the party that checks the fairness of the client’s financial statements. In addition, the auditor is responsible for assessing and disclosing significant matters that interfere with the continuity of the client’s business both operationally and financially in audit opinion. This study aims to analyze the effect of financial distress, institutional ownership, and auditor reputation on the acceptance of going concern audit opinions. Of the 164 population on the financial statements of trading, service, and investment companies on the Indonesia Stock Exchange (IDX) in 2016-2020, there are only 85 data that meet the criteria by using the purposive sampling technique. Testing the sample data with a logistic regression model. The results conclude that financial distress has a significant negative effect on the acceptance of going concern audit opinion; institutional ownership does not affect the acceptance of going concern audit opinion, and auditor reputation does not affect the acceptance of going concern audit opinion. The study concludes that an auditor must be objective and independent in conveying his assessment without any influence from other parties. The overall condition of the company can be described through its financial condition, good or bad it can show the company’s ability to maintain its business. Keywords: Financial Distress; Institutional Ownership; Auditor Reputation; Going Concern Audit Opinion
STRATEGI KEBIJAKAN FISKAL PEMERINTAH DALAM MENINGKATKAN PEREKONOMIAN INDONESIA PADA MASA PANDEMI COVID-19 Kurnia Putri Mirani; Aniela Nania Margareth; Nila Cahyarani; Agus Maulana
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 2 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

The Covid-19 pandemic has many impact in all areas of life, especially the economy. Various strategies have been carried out by the government to improve economic conditions facing recession, one of the strategies is fiscal policy. Fiscal policy is the government's authority to adjust the state revenue and expenditure budget with the predetermined state budget. This study aims to determine the various policies undertaken by the government to improve the Indonesian economy during the Covid-19 pandemic. Descriptive qualitative method is applied in this research with literature study data collection techniques. The results of this study indicate several fiscal policies implemented by the government in improving the Indonesian economy during the pandemic, including refocusing the 2020 State Budget as an efficient measure of state spending and tax incentive programs to relieve taxpayers. From these policies, fraud is still found, so the government needs to re-evaluate it. The results of this study are expected to be a source of the latest information for those in need in the future. Pandemi Covid-19 berdampak pada semua bidang kehidupan, khususnya bidang ekonomi. Berbagai strategi dilakukan pemerintah untuk meningkatkan kondisi perekonomian yang mengalami resesi, salah satunya dengan kebijakan fiskal. Kebijakan fiskal merupakan wewenang pemerintah untuk menyesuaikan anggaran pendapatan dan pengeluaran negara dengan APBN yang sudah ditentukan sebelumnya. Penelitian ini bertujuan untuk mengetahui berbagai kebijakan yang dilakukan pemerintah untuk meningkatkan perekonomian Indonesia pada masa pandemi Covid-19. Metode kualitatif deskriptif diterapkan dalam penelitian ini dengan teknik pengumpulan data studi pustaka. Hasil dari penelitian ini menunjukkan beberapa kebijakan fiskal yang diterapkan pemerintah dalam meningkatkan perekonomian Indonesia pada masa pandemi, di antaranya refocusing APBN 2020 sebagai tindakan efisiensi pengeluaran negara serta program insentif pajak untuk meringankan wajib pajak. Dari kebijakan-kebijakan tersebut, masih ditemukan kecurangan sehingga pemerintah perlu melakukan evaluasi kembali. Hasil penelitian ini diharapkan dapat menjadi sumber informasi terbaru bagi pihak yang membutuhkan pada waktu mendatang.
THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION Ullan Uchi Ramanda; Rahmasari Fahria; Agus Maulana
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.31908

Abstract

The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS) version 25 and a significance level of 5%. The study's findings suggest that professional skepticism, ethics, and competence have a positive significant effect on the accuracy of giving an audit opinion.
Studi Komparasi Tingkat Konsumsi Masyarakat Melalui E-Commerce Sebelum dan Sesudah Masa Pandemi COVID-19 Christa Ananda Fema; Nandita Rakhmad; Putri Yasmin Eberthon Bonda; Diki Ramli; Agus Maulana
Jurnal Kajian Ilmiah Vol. 22 No. 1 (2022): Januari 2022
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.505 KB) | DOI: 10.31599/jki.v22i1.951

Abstract

Pandemi Covid-19 telah memberikan dampak yang signifikan terhadap bidang perekonomian Indonesia khususnya e-commerce. Penggunaan e-commerce yang meningkat, menyebabkan konsumsi masyarakat juga meningkat dibandingkan sebelum adanya pandemi. Penelitian ini bertujuan untuk mengetahui tingkat konsumsi masyarakat melalui e-commerce sebelum dan sesudah pandemi Covid-19. Objek penelitian ini adalah mahasiswa UPN Veteran Jakarta dan beberapa masyarakat yang menggunakan e-commerce. Jenis penelitian yang digunakan merupakan penelitian kuantitatif dengan instrumen berupa kuesioner online, serta teknik analisis data kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa tingkat konsumsi masyarakat melalui e-commerce meningkat setelah adanya pandemi covid-19. Masyarakat percaya terhadap sistem tersebut, mereka juga mengklaim bahwa biaya yang dikeluarkan melalui e-commerce relatif murah dibandingkan dengan berbelanja secara langsung.
SHARIA GOVERNANCE SEBAGAI SOLUSI MENGATASI PENGARUH NEGATIF KARAKTERISTIK SOSIAL-POLITIK TERHADAP PENGUNGKAPAN I-CSR BANK SYARIAH Agus Maulana
NISBAH: Jurnal Perbanka Syariah Vol. 6 No. 1 (2020): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (834.284 KB) | DOI: 10.30997/jn.v6i1.2707

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik sosial politik terhadap tingkat pengungkapan Islamic Corporate Social Responsibility (I-CSR), dan menguji apakah mekanisme sharia governance dapat memoderasi pengaruh dari karakteristik sosial politik terhadap pengungkapan I-CSR bank syariah. Data yang digunakan yaitu laporan tahunan 52 Bank syariah dari 13 negara selama periode 2014–2016. Karakter sosial politik diproksikan dengan nilai Public Right and Civil Liberties (PRCL), sedangkan pengungkapan I-CSR diukur dengan analisis konten berdasarkan indeks pengungkapan I-CSR yang dikembangkan berdasarkan standar AAOIFI. Pengujian statistika menggunakan metode FGLS dengan metode analisis Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa rata-rata pengungkapan I-CSR bank syariah masih relatif rendah yaitu sekitar 44%, namun cenderung menunjukan tren yang meningkat dari tahun ke tahun. Hasil pengujian hipotesis menunjukan bahwa karakteristik sosial politik yang diproksikan dengan nilai PRCL berpengaruh terhadap tingkat pengungkapan I-CSR. Pengujian lebih lanjut menunjukan sharia governance berperan sebagai pure moderator.
PERAN AKUNTANSI KARBON PADA PERUSAHAAN DALAM PENCEGAHAN GLOBAL WARMING Ayuni Rahmawati; Indah Tsamrotussaadah; Zahrah Salsabila; Agus Maulana
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.172.399

Abstract

ABSTRAK Pada tahun 2018-2019 tingkat deforestasi Indonesia mengalami peningkatan dari tahun sebelumnya. Salah satu penyebab terjadinya ialah hilangnya sebagian fungsi hutan sebagai penyerap karbon akibat penebangan hutan yang sebagian dilakukan untuk kepentingan perusahaan. Hal ini mempengaruhi perubahan iklim yang menyebabkan terjadinya pemanasan global. Sehingga, muncullah akuntansi karbon yang bertujuan untuk menghitung jumlah emisi karbon yang dihasilkan oleh perusahaan setiap tahunnya. Metodologi penelitian ini menggunakan metode penelitian kualitatif kajian pustaka yang bersumber pada buku-buku teks, website resmi di internet, hasil penelitian dalam bentuk skripsi, dan jurnal-jurnal ilmiah. Adapun tujuan penulis melakukan penelitian ini ialah untuk mengetahui peran akuntansi karbon pada perusahaan dalam pencegahan global warming. Hasil penelitian ini menunjukkan bahwa akuntansi karbon berperan untuk membantu perluasan daerah penyerapan gas rumah kaca (GRK) dan juga membantu para pemegang kepentingan perusahaan untuk mengatur strategi agar emisi karbon yang dihasilkan dapat diminimalisasi. Selain itu, akuntansi karbon juga dapat memberikan banyak manfaat bagi lingkungan sekitarnya. Jadi, dengan diterapkannya akuntansi karbon di perusahaan dapat memperluas lahan penyerapan GRK. Dengan begitu, akuntansi karbon akan membantu global warming untuk tidak semakin memburuk atau bahkan dapat menurunkannya.Kata Kunci: akuntansi karbon, pemanasan global, peran akuntansi karbon, gas rumah kaca, emisi karbonABSTRACT In 2018-2019 the rate of deforestation in Indonesia has increased from the previous year. One of the causes of the increase in deforestation is the loss of part of the forest's function as a carbon sink due to deforestation, partly for the benefit of companies. This affects climate change which causes global warming. Therefore, carbon accounting emerged, which aims to calculate the amount of carbon emissions produced by companies every year. This research methodology uses qualitative research methods literature review sourced from text books, the official website of the internet, research results in the form of a thesis, and scientific journals. The purpose of this research is to determine the role of carbon accounting in companies in preventing global warming. The results of this study indicate that carbon accounting plays a role to expand the absorption area of greenhouse gases and also to help corporate stakeholders to set strategies so that the resulting carbon emissions can be minimized. In addition, carbon accounting can also provide many benefits to the surrounding environment. That way, carbon accounting will help global warming not get worse or even reduce the level of global warming. Keywords: carbon accounting, global warming, the role of carbon accounting, greenhouse gases, carbon emission
Determinants of Islamic Social Responsibility Disclosure the Case of Islamic Bank: Cross Country Analysis Agus Maulana; Evony Silvino Violita
Ihtifaz: Journal of Islamic Economics, Finance, and Banking Vol. 4 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/ijiefb.v4i1.2123

Abstract

Introduction to The Problem: The rapid growth of Islamic financial institutions around the world attracts a lot of attention, but its growing is not supported by adequate accountability. Several evidence show that accountability of Islamic banks is still very low. The lack of accountability may causes low public trust, so it is important to study the determinant of Islamic Social Responsibility Disclosure by Islamic Bank.Objective Study: This study intends to examine the determinants of Islamic Social Responsibility disclosure (ISR). So practitioners and academics can get a clear view of Islamic Bank's accountability through ISR disclosure.Methodology: This paper applies some theories such as stakeholder theories, agency theory, and legitimacy theory to developed hypotheses linking ISR disclosure and its determinants (internationality, Islamic Corporate Governance, and Socio-Political Context). This paper uses the content analysis method to assess the ISR disclosure of Islamic banks from 13 countries spanning from 2014 to 2016. The ISR index consists of 72 items developed based on AAOIFI. Finally, OLS Regression Analysis is used to test the hypotheses.Findings: The paper find that the level of ISR disclosure is still very low (44%). From the internationality aspect, we found that the proportion of foreign ownership and the status of the multinational corporation influenced the level of ISR disclosure, but we did not find evidence that the CEO's overseas experience affected the level of disclosure. This paper also confirm that Islamic Corporate Governance and Socio-Political context are the main determinant of ISR disclosure by Islamic Bank.
Peran Fintech Syariah dalam Meningkatkan Kinerja Keuangan UMKM Di Masa Pandemi Covid-19 Belinda Nurfadila; Dina Sabilatun Najah; Agus Maulana
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.9882

Abstract

This article aims to explain the role of Sharia Fintech in order to improve the financial performance of SME. This article uses literature study method by looking for references from several sources that are relevant to the topic. Researchers found that Sharia Fintech has a role in making it easier for SME  to get capital loans in an easy way and in accordance with Islamic law. During the Covid-19 pandemic like today, Sharia Fintech has a more role for SME. Apart from being a provider of capital loans, Sharia Fintech can also be used in the transaction process and financial management of SME. So that the financial performance of SME will be faster, easier, more efficient, and of course in accordance with the provisions and Islamic law.
Co-Authors Agus Maulana Akhmad Saebani Aldri Frinaldi Andy Setiawan Aniek Wijayanti Aniek Wijayanti Aniela Nania Margareth Aulia, Rahma Ayuni Rahmawati Belinda Nurfadila Cecilia Ancelin Feodora Anthony Christa Ananda Fema Dewa, Monica Malva Cakra Dewi Darmastuti Dewi Darmastuti Diki Ramli Dina Sabilatun Najah Dwi Jaya Kirana Erna Hernawati, Erna Hanin Febriana Hans Nehemia Natanael Purba Helga Claresta Raudina Indah Tsamrotussaadah Indra Kencana Mukti Islamiati, Rahma Jubilate, Eka Pantun Julianto, Wisnu Junaidi, Riky Rizki Kartika Vela Andita Krisno Septyan Kurnia Putri Mirani Lidya Primta Surbakti Mayanda M Santoni Miftah, Munasiron Mitha Puspitasari Mulyantini, Sri Mutaz, Muhammad Faisal Anfasah Nandita Rakhmad Nila Cahyarani Nurfadila, Belinda Praptiningsih Praptiningsih Prasasti Herdiarti Putri Prawita, Audithya Priyatno, Prima Dwi Priyatno, Prima Dwi Putri Yasmin Eberthon Bonda Rahmasari Fahria Raisha Adinda Rismarina Raisha Adinda Rismarina Retno Wulandari Rismarina, Raisha Adinda Sri Sulasmingsih Supriadi, Taufiq Syaharany, Nabila Tania Larasati tatik juwariyah Ullan Uchi Ramanda Wibawaningsih, Ekawati Jati Wira Natali Angeline Lumban Gaol Zahra, Nadia Khatun Zahrah Salsabila