Article Per Year (5 Year)
p-Index From 2020 - 2025
4.336
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) West Science Interdisciplinary Studies West Science Interdisciplinary Studies Science Information System and Technology International Journal of Business, Economics & Financial Studies Jurnal Rekayasa Informasi Atestasi : Jurnal Ilmiah Akuntansi
Padri Achyarsyah
Universitas Nasional, Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Evaluasi Model Perhitungan Tarif Dasar Kamar Rawat Inap Pasien Berdasar Metode Activity Based Costing Study Pada Rs Siloam Kebon Jeruk Asyari; Padri Achyarsyah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 2 (2022): Februari 2022
Publisher : CV ODIS

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

Abstract

The purpose of this study tested the basic rate calculation method in inpatients at Siloam Kebon Jeruk Hospital comparing tariff pricing policies with the calculation of the base price at the base rate, so as to obtain an overview of which classes subsidize and subsidized classes, explaining in detail each cost grouped by the company based on patient activity.  The ABC method becomes a comparison in the breakdown of activity costs. The calculation of the basic rate of patient hospitalization costs in different classes was determined based on the details of the activity costs of the patient's activities. The amount of cost subsidies provided to Class III and Class II is derived from the income of class VviP, VIP and Suite Room patients. Fixed Costs and Variable Costs are calculated based on the grouping of costs according to the provisions of cost accounting theory. The difference in costs obtained between the provisions of the hospital and the ABC method is a subsidy for patients at Siloam Kebon Jeruk Hospital.
Critical Evaluation of Audit Delay Survey in Various Manufacturing Industry 2016 - 2020 Nungki Yartono; Asyari; Padri Achyarsyah
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 1 (2023): January 2023
Publisher : CV ODIS

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

Abstract

Delays in the presentation of audited financial reports will impact market reactions, especially among investors in the capital market. The effect that late reporting has on the collapse of shareholder confidence in large corporations also has profound financial implications for investors. Several factors are assumed to affect audit delay. Firm size, audit firm size, profitability, solvency, and public ownership. This study examines the effect of audit committees, liquidity, and profitability on audit delay. This research was conducted at Multi-Industry Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period. A sampling of this study using the purposive sampling method. This research was conducted on 23 companies. The data analysis technique used is multiple linear regression analysis. Hypothesis test and coefficient test.  The results of hypothesis testing found that the Audit Committee does not affect audit delay, Liquidity has a positive effect on audit delay, and profitability has a negative effect on audit delay.
Pengukuran Kinerja Anggaran Atas Pengendalian Internal Dan Partisipasi Anggaran Survey Pada Lembaga Ilmu Pengetahuan Indonesia Padriachyarsyah; Asyari; Dipa Teruna
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 4 (2023): Agustus 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/embiss.v3i4.255

Abstract

Budgeting in government organizations is carried out through the concept of performance-based budgeting which is a reform in the field of planning and budgeting since 2005. The legal basis for planning and budgeting is regulated in Law Number 17 of 2003 concerning State Finance and Law Number 25 of 2004 concerning the National Financial System. National Development Planning. As a follow-up to this Law, the government issued Government Regulation Number 21 of 2004 concerning the Compilation of Work Plans and Budgets for State Ministries/Institutions. The research objective was to examine the effect of the internal control system on budget performance and the effect of budgetary participation on budget performance at the Indonesian Institute of Sciences. The research method used is quantitative descriptive with LIPI employee respondents as a population and the research sample is 90 LIPI Jakarta employees. Methods Data analysis was carried out with the classical assumption test and linear regression test and hypothesis test. With the help of SPSS 20, the research results were obtained. The results of the study show that internal control has a significant positive effect on budget performance and budget participation has a significant effect on budget performance
The Integration of The Application of Forensic Accounting and Investigation Audit on Fraud: A Literature Study Farizah Sulong; Padri Achyarsyah; Muhammad Nur; Arni Karina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.244

Abstract

In reporting a company's financial condition, fraud still frequently occurs, where companies produce false financial reports for their benefit. This fraudulent activity harms various stakeholders, including investors who are deceived by these fabricated financial reports, leading them to invest in such companies. Researchers analyzed the roles of forensic accounting and investigative auditing in addressing and reducing fraud. Qualitative research methods were employed, utilizing literature review techniques. The findings indicate that both forensic accounting and investigative auditing are effective in uncovering fraudulent activities within companies. Furthermore, these two fields are capable of working in tandem, each playing a distinct role in the process of exposing fraudulent activities undertaken by a company
The Implementation of Accrual-Based Accounting in Regional Governments in Indonesia Shaari Abd. Rahman; Arni Karina; Muhammad Nur; Padri Achyarsyah; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.245

Abstract

The introduction of an accrual-based accounting system has been an important step in efforts to improve public financial governance in Indonesian regional governments. There is a lack of transparency and accountability in local government financial management which needs to be improved to optimize the functioning of public funds. The main objective of implementing accrual-based accounting is to create a more informative and accurate financial reporting system, which can help local governments make better decisions, as well as enable better monitoring of the use of public funds. This process involves establishing accrual-based accounting standards, changing the accounting system, training human resources, and changing organizational culture. The result of this implementation is a significant increase in the quality of local government financial reports. These reports are now more informative and accurate, enabling more effective monitoring, and increasing confidence in the management of public funds. Thus, the implementation of accrual-based accounting has brought a real function to public financial governance in Indonesia, ensuring public resources are applied wisely, and directing local governments in a more professional direction in financial management. This step is an important milestone in realizing a more transparent, accountable, and efficient government in Indonesia
The Impact of The Application of Forensic Accounting on Fraud: A Literature Study Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Safwan Mohd Nor
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.246

Abstract

This research discusses the importance of forensic accounting in overcoming fraud in modern business. This research uses a literature study and the research methodology involves identifying relevant literature sources from academic databases, journals, books and related articles. The research focus is on forensic accounting concepts, investigative techniques, and audit methods used to identify fraud. The research results show that forensic accounting is an important method for uncovering, preventing and resolving fraud in the accounting field. The application of forensic accounting involves technology and computer-assisted investigative methods to identify fraud. Case studies show that careful analysis and firm legal action can address fraud, reduce the risk of fraud, and increase stakeholder trust. Forensic accounting also has a positive impact on financial reports and a company's reputation by increasing the transparency, accuracy and integrity of financial reports. However, the implementation of forensic accounting faces obstacles such as regulatory complexity, costs, and the need for trained human resources. To overcome these obstacles, companies can develop specialized training, collaborate with educational institutions, and invest in the right technology. By overcoming these obstacles, companies can ensure the reliability of financial reports, improve their reputation, and maintain the integrity of their operations in the face of increasingly complex and organized fraud threats. Thus, forensic accounting has proven to be effective as an important tool in overcoming fraud and maintaining company business sustainability
PENGARUH LOCUS OF CONTROL, PREMATURE SIGN-OFF, UNDERREPORTING OF TIME TERHADAP KUALITAS AUDIT Achyarsyah, Padri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1829

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh locus of control, premature sign-off, dan underreporting of time terhadap kualitas audit. Penelitian dilakukan terhadap auditor yang bekerja di Kantor Akuntan Publik di Jakarta Selatan. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan yang berjumlah 381 auditor. Metode penelitian yang digunakan adalah simple random sampling. Berdasarkan metode tersebut, yang bersedia menjadi responden sebanyak 100 auditor. Data pada penelitian ini berupa data primer yang didapat melalui kuesioner. Metode analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi berganda. Data diolah dengan menggunakan SPSS v23. Hasil dari penelitian ini menunjukkan bahwa locus of control berpengaruh positif terhadap kualitas audit. Demikian juga halnya dengan premature sign-off berpengaruh negatif terhadap kualitas audit. Sedangkan, underreporting of time tidak berpengaruh terhadap kualitas audit.
How To Measure Audit Quality By Considering The Factors Of Professionalism, Accountability and Auditor Independence Asyari; Yartono, Nungki; Achyarsyah, Padri; Awaloedin, Dipa Teruna
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.325

Abstract

Audit quality is measured based on audit report findings of violations in the client's accounting system. Financial reports are an important source of information for parties who need reports. Financial information is created by management to determine the company's financial condition, make decisions, and make it easier to manage the company. This research was conducted to determine the influence of auditor independence, accountability and auditor professionalism on audit quality. This research uses primary data in the form of respondents' answers to questionnaire data collection. This research used a simple random sampling method in determining the sample and there were 54 samples that met the criteria. This research uses multiple linear regression analysis and t test and R Square test for data analysis techniques. where the research results show that the variables of auditor independence, accountability and auditor professionalism simultaneously influence audit quality. Partially, auditor independence has a positive effect on audit quality, auditor accountability and auditor professionalism have a significant positive effect on audit quality
Determinants of Things Affecting Tax Avoidance Behavior Case Study of Manufacturing Companies For 2016-2020 Asyari; Awaloedin, Dipa Teruna; Achyarsyah, Padri; Dewi, Dyah Handayani
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.341

Abstract

Companies use various ways to reduce their tax burden, this is a business choice that is made when there is a decrease in income, an increase in operational costs, and unstable economic conditions. This research aims to empirically test things that influence tax avoidance behaviour with the variables profitability, leverage, sales growth, and fixed intensity using a study of manufacturing sector companies in 2016-2020. Analysis of financial report data with a sample of 26 companies. The sampling method was purposive sampling with the help of SPSS 25 multiple linear regression analysis software. The research results show that profitability has a significant positive effect on tax avoidance. leverage and sales growth do not affect tax avoidance, while fixed asset intensity has a negative effect on tax avoidance.
Management Policy During Pandemic and Post Pandemic, Kampung Labirin Tourism Village Central Bogor Achyarsyah, Padri; Nugraha, Rizki Nurul; Awaloedin, Dipa Teruna
West Science Interdisciplinary Studies Vol. 1 No. 12 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i12.426

Abstract

The Tourism Village sector is still a mainstay in encouraging the revival of the village economy after the pandemic. The importance of holding village-based tourism activities aims to improve the socio-economic conditions of the relevant village communities. During the Pandemic, Tourism activities were temporarily stopped but the participation of all parties was needed, including the community in the local area by helping to maintain cleanliness and environmental sustainability in tourist villages. Apart from being built by Astra's CSR, Labirin Village is also collaborating with the Rain Terminal Foundation to develop the 3 hectare village into a tourist village. This research aims to analyze the management policies implemented during the COVID-19 pandemic and post-pandemic in the Kampung Labirin Tourism Village. This village is a tourist destination famous for its jungle maze, which attracted many tourists before the pandemic. However, the COVID-19 pandemic caused a significant decline in tourist visits and had a negative impact on the local economy. The results of this research show that the Kampung Labirin Tourism Village has implemented various management policies during the COVID-19 pandemic to mitigate its impacts. These policies include reducing visiting capacity, implementing strict health protocols, developing digital tourism products, and collaborating with related parties to promote safety and cleanliness.
Co-Authors Arni Karina Asyari Asyari Awaloedin, Dipa Awaloedin, Dipa Teruna Awaludin, Dipateruna Teruna Dewi, Dyah Handayani Dipa Teruna Awaloedin Erwin Indriyanto Erwin Indriyanto Farizah Sulong Haat, Mohd Hassan Che Hasanudin Hasanudin Hidayatullah, Deni Indriyanto, Erwin Kumba Digdowiseiso Kumba Digdowiseiso, Kumba Muhammad Nur Muhammad Nur Muhammad Nur Nugraha, Rizki Nurul Nungki Yartono Safwan Mohd Nor Saleh, Muhammad Surya Shaari Abd. Rahman Supri Hartini, Supri suryanti, heny Wulandari, Rizma Yartono, Nungki