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All Journal Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Cendekia Ilmiah
Maf’ul Taufiq
Universitas Pembangunan Panca Budi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Anggaran Biaya Operasional Sebagai Alat Pengawasan Pada Pt Akses Lintas Nusantara Branch Office Binjai - Langkat Maf’ul Taufiq
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.540

Abstract

The purpose of this study was to determine and analyze whether the operational cost budget has functioned as a monitoring tool at PT. Access Lintas Nusantara Branch Office Binjai - Langkat. In this study using a descriptive research approach, namely a study to compile, classify, interpret and interpret data so as to provide an overview of the problem of operating cost budget analysis as a company monitoring tool. The data analysis technique uses a descriptive method of accounting approach. Based on the results of data analysis and discussion, it can be seen that the supervision of the operating cost budget applied by PT. Access Lintas Nusantara Branch Office Binjai - Langkat has functioned well in carrying out operational activities. Supervision of the operating cost budget has been carried out by each sector in the company and a proposed operating cost budget for the sector is based on a 1 (one) year work plan which is then submitted to the head of finance at the end of September before the end of the current budget year. The company has not reached the budget target that was prepared due to deviations between the prepared budget and its realization. 
Pengaruh Pengalaman Investasi, Tingkat Risiko, dan Influencer Sosial Media Terhadap Keputusan Investasi pada Mahasiswa/I UNPAB Hadi Pradja; Maf’ul Taufiq
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6200

Abstract

Penelitian ini bertujuan untuk mencari bagaimana pengaruh pengalaman investasi, tingkat risikom dan influencer sosial media terhadap keputusan investasi pada mahasiswa/i Universitas Pembangunan Panca Budi (UNPAB). Penelitian kali ini merupakan penelitian dengan jenis kuantitatif. Populasi pada penelitian ini berjumlah berupa mahasiswa Universitas Pembangunan Panca Budi Sampel penelitian ini merupakan 100 investor pasar modal Universitas Pembangunan Panca Budi. Lokasi yang dipilih untuk melaksanakan penelitian kali ini adalah Universitas Pembangunan Panca Budi. Analisis data pada penelitian kali ini menggunakan metode Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa influencer sosial media berpengaruh positif dan tidak signifikan terhadap keputusan investasi. Hal ini menandakan bahwa influencer sosial media tidak berpengaruh secara langsung dalam pengambilan keputusan investasi.
The Influence of Audit Quality and Internal Audit Control on Earnings Management in Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange Aulia Nurannisya Siregar; Heriyati Chrisna; Maf’ul Taufiq
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11278

Abstract

The main objective of this study is to analyze the impact of audit quality and internal audit control on earnings management practices. The focus of the observation is on manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). The research method applied is a quantitative approach, using multiple linear regression analysis techniques with SPSS software. Data was collected from eight companies that met the purposive sampling criteria: The research findings indicate the following: Audit Quality (X1): Based on the t-test, the significance value obtained is 0.162 (> 0.05). This indicates that audit quality does not have a significant effect on earnings management. Internal Audit Control (X2): The t-test resulted in a significance value of 0.936 (> 0.05). This means that internal audit control does not have a significant effect on earnings management. Simultaneous Test (F-test): The significance level is 0.337 (> 0.05). Thus, collectively, audit quality and internal audit control do not have a significant influence on earnings management.
The Influence Of Carbon Accounting Disclosure And Audit Quality On Corporate Efficiency In Industrial Sector Companies Listed On The Indonesia Stock Exchange Maf’ul Taufiq; Weny Ananda Putri; Mifthahul Jannah; Imanuela Aprilia Rajagukguk
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.12335

Abstract

This study aims to analyze the impact of carbon accounting disclosure and audit quality on corporate efficiency within the industrial sector listed on the Indonesia Stock Exchange (IDX), as well as to examine the moderating role of audit quality in the relationship between carbon disclosure and corporate efficiency. Growing global attention toward sustainability and climate change issues has prompted companies to enhance carbon emission transparency and strengthen oversight mechanisms through high-quality audits. This study employs a quantitative approach with an explanatory research design. Secondary data were obtained from the annual and sustainability reports of industrial sector companies listed on the IDX for the 2019–2023 period. The sample was selected using a purposive sampling technique. Corporate efficiency was measured using Data Envelopment Analysis (DEA) and the Total Asset Turnover (TATO) ratio; carbon accounting disclosure was measured using the Carbon Disclosure Index (CDI) based on GRI/CDP standards; and audit quality was proxied by a dummy variable (Big Four vs. non-Big Four). Data analysis was conducted using multiple panel regression and moderated regression analysis (MRA). The results indicate that: (1) carbon accounting disclosure has a positive and significant effect on corporate efficiency; (2) audit quality has a positive and significant effect on corporate efficiency; and (3) audit quality strengthens the relationship between carbon accounting disclosure and corporate efficiency. This study supports legitimacy theory, stakeholder theory, and signaling theory, and contributes to the sustainability accounting literature in Indonesia.
Co-Authors Aulia Nurannisya Siregar Hadi Pradja Heriyati Chrisna Imanuela Aprilia Rajagukguk Mifthahul Jannah Weny Ananda Putri