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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Accounting and Investment Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Jurnal Abdi Panca Marga Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Akhmad Samsul Ulum
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Pekalongan Indonesia Jalan Sriwijaya No. 3 Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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PERAN PENGUKURAN KINERJA DALAM MENDUKUNG GOOD GOVERNANCE DALAM PERSPEKTIF AGENCY THEORY Ulum, Akhmad Samsul
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1945

Abstract

Hasil akhir yang diharapkan oleh rakyat sebagai dasar dalam menjalankan pemerintah baik pusat dan pemerintah daerah adalah pembentukan pemerintahan yang baik. Untuk mencapai tujuan ini, kita perlu pengukuran kinerja yang jelas sebagai informasi untuk disampaikan kepada publik. Melalui teori keagenan, peran pengukuran kinerja dapat dipetakan dengan jelas, menyediakan apa, mengapa dibutuhkan, yang harus membuat dan menerima informasi, dan untuk apa informasi diberikan, dan bagaimana peran pengukuran kinerja untuk mendukung pembentukan pemerintahan yang baik. The final result expected by the people as the principal in running the government both central and local government is the establishment of good governance. To achieve this goal, we need a clear performance measurement as information to be conveyed to the public. Through the agency theory, the role of performance measurement can be mapped out clearly, which provides what, why needed, who should make and receive information, and what for the information is provided, and how the role of performance measurement to support the establishment of good governance.
PERAN PENGUKURAN KINERJA DALAM MENDUKUNG GOOD GOVERNANCE DALAM PERSPEKTIF AGENCY THEORY Ulum, Akhmad Samsul
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1945

Abstract

Hasil akhir yang diharapkan oleh rakyat sebagai dasar dalam menjalankan pemerintah baik pusat dan pemerintah daerah adalah pembentukan pemerintahan yang baik. Untuk mencapai tujuan ini, kita perlu pengukuran kinerja yang jelas sebagai informasi untuk disampaikan kepada publik. Melalui teori keagenan, peran pengukuran kinerja dapat dipetakan dengan jelas, menyediakan apa, mengapa dibutuhkan, yang harus membuat dan menerima informasi, dan untuk apa informasi diberikan, dan bagaimana peran pengukuran kinerja untuk mendukung pembentukan pemerintahan yang baik. The final result expected by the people as the principal in running the government both central and local government is the establishment of good governance. To achieve this goal, we need a clear performance measurement as information to be conveyed to the public. Through the agency theory, the role of performance measurement can be mapped out clearly, which provides what, why needed, who should make and receive information, and what for the information is provided, and how the role of performance measurement to support the establishment of good governance.
Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI Akhmad Samsul Ulum
Journal of Accounting and Investment Vol 6, No 1: January 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.563 KB)

Abstract

The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism relativism) on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the research is  cluster sampling method. The research uses path analysis approach in order to test the effects of idealism and relativism on independence and audit quality. Analysis was conducted on 115 questionnaires and showing empirical evidences that idealism affects positively and relativism affects negatively the independence in fact of BPK auditors. Idealism did not directly affect the audit quality, but by means of intervening variables, i.e., independece in fact functioning as a mediator between idealism variables and audit quality. Relativism directly affects the quality audits of BPK auditors. Results of the research also showing that independence in fact positively affects audit quality of the BPK auditors.
Literasi Keuangan Bagi Komunitas di Kecamatan Doro Kabupaten Pekalongan Catur Ragil Sutrisno; Anggrainy Putri Ayuningrum; Akhmad Samsul Ulum
ABDIMAS EKODIKSOSIORA: Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora (e-ISSN: 2809-3917) Vol 1 No 1 (2021): Desember 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.919 KB) | DOI: 10.37859/abdimasekodiksosiora.v1i1.3161

Abstract

UMKM merupakan salah satu pilar penting pada perekonomian di Indonesia, karena menyumbangkan PDB sebesar 61,07%. Jumlah UMKM di Indonesia saat ini mencapai 64,2 juta. Kontribusi penyerapan tenaga kerja sebanyak 97% dari total tenaga kerja yang ada dan mampu menghimoun 60,4% total investasi. UMKM tidak terlepas dari beberapa kendala salah satunya masih rendahnya akses pembiayaan oleh jasa keuangan. Rendahnya pembiayaan jasa keuangan disebabkan tidak adanya pelaporan keuangan pada bisnis UMKM. Pelaku UMKM masih mencampur keuangan usaha dengan pribadi, tidak ada pencatatan pendapatan, biaya serta penjualan. Hal yang juga dialami oleh pelaku UMKM di komunitas Aisyiyah Cabang Doro Kabupaten Pekalongan. Masih minimnya pengetahun tentang keuangan membuat tidak adanya pencatatan keuangan dalam usaha UMKM mereka. Pelatihan dan pendampingan literasi keuangan diharapkan akan mampu meningkatkan kemampuan, pemahaman dan literasi keuangan pemilik UMKM, mampu membuat laporan sederhana dalam pengelolaan usahanya sehingga mampu menjalankan usaha yang efektif dan efisien
The Influence of Company Internal and External Factors on Audit Delay (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020) Susanto, Evelin Vincent; Ulum, Akhmad Samsul; Ardianingsih, Arum
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3160

Abstract

This study aims to examine the effect of the company's internal and external factors on audit delay. Internal factors include profitability, financial debt, audit effort, and the size of the board of commissioners, while external factors include audit opinion. The data used is the publication of the financial statements of companies listed on the Indonesia Stock Exchange (IDX) from manufacturing companies in the consumer goods industry sector from 2016 to 2020. The sampling technique used is purposive sampling and obtained 27 companies for 5 consecutive years, while the sampling technique used was purposive sampling. The analysis used is multiple linear regression analysis. Based on the results of this study, there are 2 variables that have a negative effect on audit delay, namely audit effort and the size of the board of commissioners. Meanwhile, audit opinion, profitability and financial debt have no effect on audit delay.
PENGARUH FINANCIAL INDICATORS DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Rosa Arlina Nurulita; Akhmad Samsul Ulum; Amalia Ilmiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.186 KB) | DOI: 10.32670/fairvalue.v3i1.947

Abstract

Financial distress occurs before a company actually goes bankrupt, due to theinability to pay financial obligations that have matured. This study intends toexamine the effect of corporate governance and financial indicators which includefirm performance, financial leverage, firm size, and lagged financial distress onfinancial distress. The sample was taken using a purposive technique from retailtrading companies that publish financial reports on the Indonesia Stock Exchange(IDX) during the 2015-2019 period. A total of 85 data on retail trading companieswere obtained and then tested using logistic regression techniques. The results ofthis study indicate that firm performance has a negative effect on financial distress.Financial leverage and lagged financial distress have a positive effect on financialdistress. Firm size and corporate governance have no effect on financial distress.
Peran gender diversity dewan perusahaan dalam menentukan kebijakan dividen di Indonesia Nur Utomo, Mohamad; Kaujan, Kaujan; Syahran, Syahran; Samsul Ulum, Akhmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.17 KB) | DOI: 10.32670/fairvalue.v5i1.1677

Abstract

Dividend policy becomes very important especially with the presence of gender diversity on the company's board. This study aims to empirically examine the role of women's gender on the board of commissioners and the board of directors in determining dividend policy. The research sample uses companies that pay cash dividends listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis using SEM-PLS method with WarpPLS 8.0 application. The results showed that the gender diversity of the board of commissioners had a negative effect on dividend policy. The results of the analysis show that the negative effect of the gender diversity of the board of commissioners on dividend policy is non-linear which has a U-curve pattern. Meanwhile, the gender diversity of the board of directors has a positive effect on dividend policy. In general, the research results are in line with the agency theory which uses an increase in dividend payments to reduce the occurrence of agency problems.
INFORMATION ASYMMETRY, EARNINGS AGGRESSIVENESS AND COST OF EQUITY: THE MODERATING ROLE OF INVESTOR PROTECTION Febriyanti, Erika; Ardiyani, Komala; Kushermanto, Andi; Ulum, Akhmad Samsul
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.6194

Abstract

Background:  The phenomenon of recent years shows an increase in the number of companies that go public. This condition indicates that more and more companies want to obtain funding through the capital market with the aim of attracting investors to invest their capital. Investors invest funds for the purpose of getting a return, while the company expects the cost of equity. Objective: This study aims to examine the effect of information asymmetry and earnings aggressiveness on the cost of equity, and examine the moderating role of investor protection on the relationship between information asymmetry and earnings aggressiveness on the cost of equity.Research Methods: The research sample is LQ-45 indexed companies on the Indonesia Stock Exchange for the period 2018-2022.  115 research data were analyzed using Partial Least Square (PLS) - Structural Equation Model (SEM).Research Results: Shows that information asymmetry has a negative effect on the cost of equity while earnings aggressiveness has a positive effect on the cost of equity.  Investor protection does not moderate the effect of information asymmetry on cost of equity, but weakens the relationship between earnings aggressiveness and cost of equity. Earnings aggressiveness practices are in line with the cost of equity, if balanced with good governance practices. Investor protection needs to be maintained so that the practice of earnings aggressiveness can be minimized so that the cost of equity can be reduced.Originality/Novelty of Research: This research adds investor protection as a moderating variable for information asymmetry and earnings aggressiveness with cost of equity
Manajemen Keuangan untuk Mendukung Pendidikan Anak Ayuningrum, Anggrainy Putri; Mahmudah, Dina Amalia; Ulum, Akhmad Samsul; Chalimah, Chalimah; Magetana, Dewi Yuniar; Affa, Ahmad Syaiful; Dewi, Kartika Sandra
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48777

Abstract

Orang tua menghadapi tantangan dalam menyediakan pembiayaan dalam mendukung pendidikan anak. Jumlah murid yang putus sekolah meningkat salah satunya dikarenakan permasalahan biaya pendidikan. Orang tua belum menyiapkan dana simpanan untuk anaknya. Kegiatan PkM ini dilakukan untuk meningkatkan kesdaran orang tua murid mengenai pentingnya menyiapkan dana pendidikan anak dimulai dari sekarang. Kegiatan ini dilaksanakan di SD Negeri 8 Bendan yang juga diikuti oleh mahasiswa asing dari Filipina yang ikut menceritakan bagaimana pengasuhan anak di Filipina . Terdapat 48 orang tuan yang hadir terdiri dari kelas 1 – kelas 3. Metode yang digunakan ialah identifikasi masalah, analisis kebutuhan, penyampaian materi dan evaluasi.  Pada analisis data digunakan teknik analisis kualitatif. Hasil pada kegiatan PkM ini terlihat pada test yang dilaksanakan sebelum dan sesudah kegiatan. Seperti pemahaman literasi keuangan yang mengalami peningkatan 78%, pengaturan manajemen keuangan meingkat 83%, rencana kepemilikan tabungan sebesar 83% dan rencana memiliki usaha tambahan sebesar 48%. Diharapkan dari kegiatan ini akan menjadikan meningkatkan jumlah anak yang bersekolah dan menurunkan angka putus sekolah khususnya di Kota Pekalongan.
Pemberdayaan Kewirausahaan Perempuan HWK (Himpunan Wanita Karya) Desa Kalirandu melalui Edukasi dan Pendampingan Priatiningsih, Dian; Mardayanti, Mella; Ulum, E. Akhmad Samsul; Syafnita, Syafnita; Fachrur, M. Maulidin; Taruna, M. Sigit
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v5i1.1714

Abstract

Women's entrepreneurship plays an important role in improving family welfare and empowering the rural economy. However, limited access to information, training, and mentoring often hinders rural women from developing their business potential. This community service activity aims to empower members of the Himpunan Wanita Karya (HWK) in Kalirandu Village, Petarukan Subdistrict, Pemalang Regency through entrepreneurship education and mentoring programs. The implementation methods include training in business management, basic financial management, product innovation, and digital marketing strategies. In addition, intensive mentoring was provided in the production, packaging, and promotion processes of local products based on village potential. The results of the activity showed increased knowledge and skills among HWK members in running their businesses in a more planned and sustainable manner. Participants also showed greater motivation to develop independent businesses and collaborate with fellow members in product marketing. This activity had a positive impact on enhancing women's entrepreneurial capacity in the village and made a real contribution to family economic independence. Program sustainability will be ensured through regular monitoring and the establishment of community-based joint business groups (KUB). With a participatory and sustainable approach, this program is expected to become a model for rural women’s empowerment that can be replicated in other regions with similar characteristics.
Co-Authors Ahmad Syaiful Affa Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Andi Kushermanto Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Arum Ardianingsih Catur Ragil Sutrisno Chalimah Dewi Yuniar Magetana Dewi, Kartika Sandra Dian Priatiningsih Dina Amalia Mahmudah Febriyanti, Erika Febryanti, Erika Kaujan, Kaujan Komala Ardiyani M. Maulidin Fachrur Meliza Meliza Mella Mardayanti Nur Utomo, Mohamad Rosa Arlina Nurulita Susanto, Evelin Vincent Syafnita M.Si SE. Syahran, Syahran Taruna, M. Sigit Zulaikha, .