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All Journal Jurnal SOLMA Profita : Komunikasi Ilmiah dan Perpajakan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Mamangan Social Science Journal Baileo: Jurnal Sosial Humaniora Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting

Taufik Akbar

Universitas Mercu Buana

Author-ID : 3313934

Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Articles

Pelatihan Pengelolaan Keuangan Rumah Tangga Bagi Ibu-Ibu Rumah Tangga Di Cengkareng Barat Wilayah Jakarta Barat Swarmilah Hariani; Yulia Yustikasari; Taufik Akbar
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 1 No 1 (2019)
Publisher : LPMP Imperium

This activity aims to increase understanding and knowledge of housewives in calculating and recording the receipt and expenditure of household cash properly so that expenses do not occur greater than income. So that the family's financial condition is always sufficient and has savings/investment for future needs so that welfare is realized for the family. The method used in this activity is in the form of training or short household financial management training using the financial management module. Participants are given training with activities using the classical method of giving material and followed by question and answer sessions and exercises/practices; the provision of working papers filled in accordance with the real conditions of the participant. Participants in the activity are housewives who do not work, housewives who work, and housewives who have their own business with an average educational background through high school, as well as the economic background of middle and lower families can attend training well and enthusiastically. Keyword: Household financial management, family welfare

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat) Taufik Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 3 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against auditing standard in Indonesia i.e. SPAP in conducting an audit. The purpose of this study is to examine whether time budget pressure, audit tenure, audit rotation affect the audit quality. The population in this study consist of auditor in Tangerang, South Tangerang and West Jakarta public accountant firm. Sampling method used is simple random sampling. In this research, the total of sample is 46. Type of data used was primary data obtained from result of questionnaire answer by sample. Smart Partial Least Square (SmartPLS) path modeling method used to be analysis method. The result of this study show that time budget pressure has negative and no significant influenced of audit quality however audit tenure and audit rotation have positive and significant influenced of audit quality.

PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL INTERVENING (Studi pada Baitulmaal Wattamwil (BMT) di DKI Jakarta) Taufik Akbar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study was to investigate the influence of organizational culture and organizational structure of the quality of accounting information with the quality of accounting information systems as an intervening variable. The object of this study is the accounting department at Baitulmaal Wattamwil (BMT) located in Jakarta. This study was conducted on 43 respondents using cross sectional approach. Therefore, the analysis of the data used is SmartPLS. The results showed that the variables of organizational culture affect the quality of accounting information systems, organizational structure affect the quality of accounting information systems, the quality of accounting information systems affect the quality of information accounting. This is evidenced from the results of hypothesis testing as seen from T-Stats (≥1,96). The quality of accounting information system mediates the influence of organizational culture on the quality of accounting information, and the quality of accounting information systems mediating influence between the organizational structure of the quality of accounting information. This is evidenced from Sobel test results were seen from the t-value (≥1,96).

Pengenalan Usaha Koperasi Sebagai Suatu Pilihan Wirausaha Syariah Mohamad Torik Langlang Buana; Taufik Akbar
Jurnal SOLMA Vol. 10 No. 2 (2021)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v10i2.6670

Background: Pengetahuan tentang kewirausahaan kepada masyarakat perlu dimiliki oleh para pengusaha berskala kecil (UMKM) terutama bertujuan untuk menjaga keberlangsungan bisnis, dengan mengantisipasi hal-hal yang mungkin terjadi seperti pada masa pandemi ini. Metode: Program pengabdian kepada masyarakat tahun ajaran 2020/2021 dilaksanakan di daerah binaan kampus, yaitu Kelurahan Maruya Selatan, Kecamatan Kembangan, Kotamadya Jakarta Barat. Sasaran kegiatan ini adalah anggota PKK, karang taruna dan masyarakat lainnya. Transfer ilmu dalam kegiatan ini meliputi pengetahuan tentang UKM, manajemen keuangan, koperasi dan perpajakan. Hasil: Dialog langsung kepada para peserta secara daring dilakukan dengan harapan setelah selesai kegiatan peserta telah memahami cara memanfaatkan pengetahuan-pengetahuan yang disampaikan untuk membangun koperasi sebagai suatu pilihan usaha syariah. Kesimpulan: Pelaksanaan Pengabdian Masyarakat telah terlaksana dengan baik, dengan memberikan pelatihan dan penyampaian materi secara lengkap para peserta nampak cukup baik menerima ilmu yang disampaikan

Pengaruh Pengetahuan Akuntansi Syariah Dan Kepribadian Wirausaha Terhadap Kinerja Baitul Maal Wat Tamwil Umi Sa'idah; Taufik Akbar
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9952

This study aims to examine the effect to knowledge of sharia accounting and entrepreneurial to the managerial performance of Baitul Maal wa Tamwil. The population in this research are manager and staff of financing in BMT located in DKI Jakarta, Banten, dan West Java. The sampling method is using Stratified Random Samping and obtained sample of 42 respondents in 35 BMT. Eksogen Variable Laten from this study is knowledge of sharia accounting dan entrepreneurial, and Endogen Variable Laten is managerial performance. The required data in the research is primary data through questionnaires distributed directly to the respondents. The method of data analysis is using Structural Equation Modeling (SEM). Data processing is using application program Smart Partial Laest Square (SmartPLS) versi 3.0. The results of this study indicate that variables of knowledge of sharia accounting doesn’t has a significant effect on managerial performance of BMT, while the variable of entrepreneurial personality have a postivie and significant effect on managerial performance of BMT in DKI Jakarta, Banten, and West Java.

Implementation of Sharia Accounting in Fintech: A Review of Sharia Compliance and Regulatory Framework Nani Wahyuni; Taufik Akbar
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

This study explores the integration of Islamic accounting in fintech and its impact on Sharia compliance within Islamic financial institutions. As fintech rapidly evolves, a significant gap has emerged between innovation and existing regulatory frameworks, posing a major challenge in ensuring full adherence to Sharia principles. The research applies the Tawḥīd String Relationship (TSR) theory, which links economic activities to the Islamic concept of monotheism (tawḥīd), along with maqāṣid al-sharīʿah to gain a broader understanding of the objectives of Islamic law. The findings reveal that while fintech brings notable advancements—such as digital payments, peer-to-peer (P2P) lending, and Sharia-compliant investment platforms—these innovations must be carefully aligned with Islamic principles to avoid elements such as ribā (usury), gharar (uncertainty), and maysir (gambling). The study also highlights the urgent need for a comprehensive regulatory framework, supported by active oversight from authorities like Indonesia’s Financial Services Authority (OJK) and Sharia Supervisory Boards (DPS). Overall, this research offers insights into how Sharia-compliant fintech can enhance financial inclusion, consumer protection, and economic justice, while also identifying the risks that may arise from unregulated innovation. The novelty of this study lies in its integration of TSR and maqāṣid al-sharīʿah, proposing a holistic approach to fintech regulation.

Pre- And Post-Pandemic Determinants of Financial Distress in Property and Real Estate: The Moderating Role of Profitability Rakhmini Juwita; Iis Solihat; Yeni Widiastuti; Mukhtar Mukhtar; Taufik Akbar
Jurnal Mamangan Vol 14, No 2 (2025): Special Issue
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v14i2.10218

The research aims to examine the influence of sales growth, leverage, and intellectual capital on financial distress with profitability as a moderating factor before and after the onset of the COVID-19 pandemic. The study focuses on 48 property and real estate sub-sector companies listed on the Indonesian Stock Exchange from 2018 to 2022. Using purposive sampling, 14 eligible companies were chosen for analysis. The data underwent analysis utilizing multiple linear regression, moderated regression analysis, and paired sample t-test methods. Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Profitability moderates the influence of sales growth but not leverage or intellectual capital on financial distress. Additionally, it was noted that following the COVID-19 pandemic period, there were decreases in sales growth, intellectual capital, and profitability along with an increase in leverage by 8.75%. The study investigates how sales growth, leverage, and intellectual capital affect financial distress in the property and real estate sector. It goes beyond traditional financial metrics to explore the role of intellectual capital components like human capital, structural capital, and relational capital in mitigating financial distress. The study also examines the effects of the COVID-19 pandemic on the sectors, providing insights into how it has adapted to its challenges.

Power, Trust, and Integrity: A Sociological Analysis of Corporate Size, Managerial Control, and Financial Transparency in Indonesia’s Energy Industry Eneng Fitri Zakiyah; Taufik Akbar
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp313-331

This study investigates the sociological dynamics shaping corporate financial integrity in Indonesia’s energy sector by analyzing how power, trust, and integrity interact within organizational governance structures. It examines the effects of firm size, managerial ownership, and leverage on financial reporting integrity, with audit quality serving as a moderating variable. Using a quantitative explanatory design with sociological interpretation, the study employs panel data regression and moderated regression analysis (MRA) on 49 energy firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The findings reveal that firm size has a significant negative effect on financial reporting integrity, reflecting the role of power asymmetry and structural complexity in large organizations. Conversely, managerial ownership shows a significant positive impact, indicating that managerial control fosters trust and accountability, while leverage exhibits no significant influence. Audit quality moderates these relationships by mitigating the negative impact of firm size and amplifying the positive influence of managerial ownership, but it does not affect leverage. The study’s novelty lies in integrating sociological theory into financial analysis, conceptualizing audit quality as a mechanism of social control that legitimizes managerial conduct and sustains institutional trust. This research contributes to the advancement of organizational sociology and governance studies by reframing financial transparency as a moral and institutional practice within corporate systems.

From Financial Distress to Fraud: A Socio-Economic Analysis of Corporate Accountability Moderated by Audit Quality in Indonesia’s Mining Sector Shelly Lusiana; Taufik Akbar
Baileo: Jurnal Sosial Humaniora Vol 3 No 2 (2026): January 2026
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol3iss2pp506-523

This study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024. Grounded in a socio-economic perspective, the research conceptualizes financial reporting fraud as a structural response to economic pressure and governance limitations rather than merely individual managerial misconduct. Using a quantitative causal research design, the study analyzes secondary data from 52 mining firms selected through purposive sampling. Financial distress is measured using the G-Score, financial statement fraud is proxied by the F-Score, and audit quality is classified based on Big Four and non–Big Four auditors. Data are analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings indicate that financial distress has a significant positive effect on financial statement fraud, while the proportion of independent commissioners does not exhibit a significant influence. Furthermore, audit quality does not moderate the relationship between financial distress and fraud, nor between independent commissioners and fraud. These results suggest that financial pressure remains the dominant driver of fraudulent reporting in Indonesia’s mining sector, whereas formal governance and external assurance mechanisms have yet to function effectively. This study contributes to the literature by integrating socio-economic and governance perspectives to explain financial statement fraud as a relational and structural phenomenon within emerging market contexts.

Co-Authors Eneng Fitri Zakiyah Iis Solihat Mohamad Torik Langlang Buana Mukhtar Mukhtar Nani Wahyuni Rakhmini Juwita Shelly Lusiana Swarmilah Hariani Umi Sa'idah Yeni Widiastuti Yulia Yustikasari

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