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All Journal EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Accounting and Investment Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 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) 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
LITERASI KEUANGAN UNTUK OPTIMALISASI PENGELOLAAN KEUANGAN UMKM DI DESA SUMURJOMBLANGBOGO, KECAMATAN BOJONG Meliza Meliza; Amalia Ilmiani; Akhmad Samsul Ulum
Abdi Panca Marga Vol 4 No 2 (2023): Jurnal Abdi Panca Marga Edisi November 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i2.1730

Abstract

Understanding of low financial literacy results in Micro, Small and Medium Enterprises (MSMEs) being unable to utilize existing financial products and services. This community service activity aims to increase MSME financial literacy so that they can optimize their financial management. Participants in this PkM activity are MSME actors who are members of a joint business group (KUBE) in Sumurjomblangbogo Village, Bojong District, Pekalongan Regency. The PkM method is carried out in four stages consisting of identification, training in preparing financial reports, socialization on how to apply for a loan, and evaluation. The results of the activity showed that before the socialization about financial literacy was held, only 40% of the participants understood about financial products and services, while only 65% of the total participants understood the importance of financial management. After socialization, 90% of participants understood the importance of financial management, while 84% of participants understood loan products from banks. Keywords: Financial Literacy.
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.
COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? Andi Kushermanto; Inayah Risqi Alisa; Akhmad Samsul Ulum; . Zulaikha
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28905

Abstract

The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.
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.
Navigating Financial Distress: How Board Gender Diversity Moderates the Impact of Leverage and Total Asset Turnover Anggraeni, Diah Ayu; Kushermanto, Andi; Ulum, Akhmad Samsul; Febryanti, Erika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33360

Abstract

Purpose: This research aims to analyze the influence of leverage and total asset turnover on financial distress in non-cyclical consumer sector companies listed on the IDX, as well as the moderating role of board gender diversity in enhancing financial stability. Method: Using the SEM-PLS approach with WarpPLS 8.0, data from 113 companies during 2018–2022 were analyzed through purposive sampling. The moderating variable in the form of gender diversity on the board of directors was used to examine its influence on the strength and direction of the relationships between variables. Results: The results show that leverage has a positive effect on financial distress, while total asset turnover has a negative effect. Gender diversity on the board has been proven to weaken the negative impact of leverage and strengthen the positive impact of asset turnover on reducing distress. This shows that a gender-diverse board of directors plays an important role in enhancing the company's resilience by influencing financial health strategies. Implications: Gender diversity on the board of directors can be an effective strategy for risk mitigation and financial stability. These findings support the implementation of policies that promote inclusivity in corporate governance. This research emphasizes the potential of gender diversity to serve as a catalyst for more robust, transparent, and sustainable corporate governance practices. Novelty: This study fills the gap in previous research that produced inconsistent findings regarding the impact of total asset turnover and gender diversity independently. This research uniquely demonstrates that board gender diversity actively moderates the impact of leverage and asset efficiency on financial distress—particularly in emerging markets and the non-cyclical consumer sector.
Co-Authors . Zulaikha Affa, Ahmad Syaiful Amalia M.Si SE. Ilmiani Andi Kushermanto Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Arum Ardianingsih Catur Ragil Sutrisno Chalimah Dewi, Kartika Sandra Febryanti, Erika Inayah Risqi Alisa Magetana, Dewi Yuniar Mahmudah, Dina Amalia Meliza Meliza Rosa Arlina Nurulita Susanto, Evelin Vincent