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All Journal Jurnal Manajemen Dayasaing Risâlah, Jurnal Pendidikan dan Studi Islam Al-Muzara'ah JCES (Journal of Character Education Society) Islamic Management: Jurnal Manajemen Pendidikan Islam Inovator : Jurnal Manajemen Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen Bisnis JURMA : Jurnal Program Mahasiswa Kreatif juremi: jurnal riset ekonomi Idarah Tarbawiyah: Journal of Management in Islamic Education eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Asian Journal of Management Analytics Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi IIJSE Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Strata International Journal of Social Issues Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Pengabdian Nusantara
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Profitabilitas dan Kantor Akuntan Publik Terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Periode 2019-2022) Anand, Syakira Rezky; ., Indupurnahayu; Riani, Desmy
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2045

Abstract

This research aims to determine the effect of company size, probability and size of the public accounting firm on audit delay in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2019-2022 period. Quantitative research methods and descriptive statistical analysis with a population of 55 companies, observation period is 4 years, with a sample of 9 companies with 36 financial reports (according to the criteria). Data analysis used E-Views 12 software. The results showed that company size, profitability and the size of the public accounting firm silmutaneously influenced audit delay. Partially, the company size variable has a significant negative effect on audit delay. Partially, the company size variable has a significant negative effect on audit delay, and the profitability variable. The size of the public accounting firm, does not have a significant effect on audit dela
Model Feature Selection dalam Penentuan Parameter Pengelompokan Kompetensi SDM IG Susetyo, Budi; Eosina, Puspa; Nurhayati, Immas; Indupurnahayu, Indupurnahayu
Krea-TIF: Jurnal Teknik Informatika Vol 7 No 2 (2019)
Publisher : Fakultas Teknik dan Sains, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (887.417 KB) | DOI: 10.32832/kreatif.v7i2.2696

Abstract

Industri geospasial memiliki prospek bisnis yang berkembang pesat di Indonesia, khususnya di sektor swasta.  Untuk mengetahui seberapa besar potensi sumberdaya manusia sesuai dengan kompetensi bidang informasi geospasial tersebut dibutuhkan survey dan analisis terkait parameter beberapa parameter kompetensi. Tujuan penelitian ini adalah mencari pengukuran parameter yang paling mempengaruhi pengelompokan kompetensi sumberdaya manusia bidang informasi geospasial.  Penelitian ini menggunakan data profil yang telah diolah menjadi 5 kategori index yaitu WEI, EFI, ENI, CFI, dan CPI.  dengan jumlah sampel 46 data. Metode yang digunakan adalah k-means clustering untuk pembentukan cluster kompetensi yang selanjutnya dibandingkan di antara 4 ,5 dan 6 cluster. Evaluasi cluster yang dipilih adalah menggunakan Mean intercluster dissimilarity dengan rumus jarak Euclidean. Dihasilkan bahwa pengelompokan paling optimal adalah 4 cluster dengan nilai intercluster terbesar, yaitu 0.45699. Fature subset selection dilakukan terhadap data yang sudah membentuk 4 cluster untuk melihat parameter yang paling berpengaruh. Untuk hal ini, digunakan metode Decision Tree Induction dengan skema Binary Tree. Diperoleh nilai Impurity terkecil pada atribut EFI, yaitu sebesar 0.6857 yang menunjukkan bahwa atribut EFI adalah parameter yang paling berpengaruh dalam menentukan label sebuah data.
Analisis Penerapan PSAK No. 115 Tentang Pengakuan Pendapatan Studi Kasus PT. SEISHIN ABYAKTA SOLUSINDO Fauzan, Muhammad Nur; Sudarta, M Imam; Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu
JURNAL PUNDI Vol 9, No 1 (2025)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v9i1.583

Abstract

This study aims to evaluate the implementation of PSAK No. 115 (based on IFRS 15) in revenue recognition for the construction project of EP1 Apartment Building Structure in Mayville Cikarang, carried out by PT Seishin Abbyakta Solusindo. The specific objective is to assess whether the company has properly applied PSAK No. 115 in terms of revenue recognition, revenue measurement, transaction recording, and revenue disclosure in accordance with the applicable accounting standards. The research uses a qualitative approach with data collection techniques including observation, semi-structured interviews, and documentation. The collected data is analyzed descriptively to identify the alignment of PSAK No. 115 implementation within the company’s accounting practices. The results indicate that the company has accurately applied PSAK No. 115 across all stages of revenue recognition—from contract identification and performance obligations to measurement, recording, and disclosure. Revenue is recognized over time based on physical progress, in accordance with the percentage of completion method. There are no contract combinations or modifications affecting revenue recognition. The transaction price of IDR 22,000,000,000 is allocated to a single performance obligation, and project costs are recorded proportionally to physical progress. Revenue disclosures have also been made in compliance with the standards, including the recognition of retention and contract liabilities. Therefore, the implementation of PSAK No. 115 by PT Seishin Abbyakta Solusindo is in accordance with the applicable accounting standards, covering all aspects of revenue recognition, measurement, recording, and disclosure for construction contracts.
Implementation of PSAK 107 and the Effect of Ijarah Financing on the Profitability of BPRS Amanah Ummah Leuwiliang Before and After the Covid-19 Pandemic Period Hurriyaturrohman, Hurriyaturrohman; Indupurnahayu, Indupurnahayu; Wijayanti, Putriana; Sundarta, M.Imam
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 1 (2024): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i1.639

Abstract

There are several Islamic private banks that have experienced setbacks in generating profits so that the assets and capital generated are not so good due to covid-19. Bank Amanah Ummah is experiencing declining profitability. The purpose of this study was to determine the effect of ijarah financing on the profitability before the covid-19 pandemic and afterwards of BPRS Amanah Ummah Leuwiliang. The data used are financial statements and interview results regarding the application of PSAK 107 for the 2017-2020 period. The data analysis method is simple linear regression using Microsoft excel 2010. Profitability is calculated by ROE net income divided by total equity. The results of this study indicate that ijarah financing has an effect on profitability before and after the pandemic, the ijarah financing scheme is sufficient to help the community, and the application of PSAK 107 regarding ijarah accounting is in accordance with the provisions.
Community Acceptance of Digital ZIS Payment Technology: Evidence from BAZNAS Tangerang Selatan City Deni Nuryadin; Indupurnahayu, Indupurnahayu; Hafidhuddin, Didin; Beik, Irfan Syauqi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.4000

Abstract

The acceptance of digital zakat technology is important to be researched, especially on the factors that affect the intention of users of online zakat applications which ultimately leads to the decision to use the application. This study examines factors influencing the intention and decision of muzakki to adopt digital zakat platforms at BAZNAS South Tangerang City. By using the Unified Theory Acceptance and Use of Technology (UTAUT) model with four variables, including performance expectation, effort expectation, social influence and facilitating conditions as well as expanding the model by adding variables such as hedonic motivation, price value, habit, perceived risk, and zakat knowledge. Using a sample of 198 respondents from BAZNAS South Tangerang City, the data that has been collected is analyzed using the Structural Equation Modelling (SEM) method. The results of the analysis found that the variables of the UTAUT model were not a significant factor that affected the intention of the muzakki to decide to use the online zakat application. Meanwhile, the variables of the expansion of the model are a significant factor that affects the intention and decision of muzakki to use online zakat.   Keywords: UTAUT, SEM, BAZNAS, sharia fintech
FINANCIAL MANAGEMENT AND BOOKKEEPING OF MSMES LEATHER CRAFTSMEN SUKARENGGANG Indupurnahayu, Indupurnahayu; Sparta, Sparta; Prastowo, Bramastyo Bontas; Lysandra, Shanty
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2750

Abstract

This Community Service Program (PKM) aims to enhance leather artisans' understanding of the importance of bookkeeping in business at the Sukaregang Leather Centre, Garut City. The problems faced by MSME leather artisans include a lack of knowledge and skills in financial management, bookkeeping, and the preparation of basic financial statements. The solution offered is to provide training on financial management and bookkeeping. The results of this program show a significant improvement in knowledge regarding financial record-keeping, bookkeeping, and the preparation of basic financial statements. Thus, this Community Service Program (PKM) has had a positive impact on enhancing the potential of Garut’s MSME leather artisans for the future.
Pengaruh Ukuran Perusahaan, Ukuran Kantor Akuntan Publik dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Sub-Sektor Makanan dan Minuman Tahun 2019-2022) Allaamsyah, Sayyid; ., Indupurnahayu; Riani, Desmy
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.2864

Abstract

In 2019, food and beverage sub-sector companies recorded significant economic growth of 7.72%. However, in 2020, there was a decline in growth in most companies in the sub-sector. This condition indicates that food and beverage sub-sector companies experienced fluctuating growth, namely positive growth in 2019 and a decline in 2020. Companies that are experiencing going concern or non-going concern are based on various factors, such as the size of the company, the size of the public accounting firm and financial distress. This study aims to determine the effect of company size, the size of the public accounting firm and financial distress on going concern audit opinions (an empirical study of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022). The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022, consisting of 49 companies with an observation period of 4 years. This research method is quantitative and the method used for sampling in this study is purposive sampling. Based on the research results, the variables of company size and the size of the public accounting firm do not affect the going concern audit opinion. Then the financial distress variable has a positive effect on the going concern audit opinion.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa, nazwa ashila; Indupurnahayu, Indupurnahayu; Masruri, M Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
Co-Authors ., Masyhudzulhak Abdullah Azzam Hamasah Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agung Wibowo Agustiani, Vini Virgini Agustin, Desi Ahalik Ahalik Akhmad Bakhtiar Amin Allaamsyah, Sayyid Amin, Akhmad Bakhtiar Aminati Zahra Amir Tengku Ramly Anand, Syakira Rezky Ari Purwanti Asri Masitha Arsyati Astuti Astuti Atikah, Raden Muhammad Jiddan Aziz Avessina, Mohammad Jibriel Baha, Mohamad Abdi Balqis, Tiara Ratu Budi Susetyo Budi Susetyo Catheryn Catheryn Degita, Azolla Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Maulina Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani Ermiani Etika Kariyani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Ishardyatmo, Handono Ita Yulita, Ita Koto, Andrias LAILAH FUJIANTI Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Zaenul Arifin M. Imam Sundarta Mahary, Wasiah Masruri, M Anwar Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Militcyano Samuel Sapulette Mira Rantika Miranti Ayu Utami Mu avidayana, Mu avidayana Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa, nazwa ashila Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Rahayu, Renny Rahim, Anwar Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Salsa Aulia Putri SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Shanti Lysandra Soejarwati Soejarwati Soejarwati Soejarwati Sofianti, Evin Sonia Redmana Sparta Sparta Sparta, Sparta Sudarta, M Imam Suherman, Suherman Sundarta, M.Imam Sundoro, Bagus Yudo Supriyatna, Rio Kartika Suryatini, Dwi Trismayanti Mutia Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Zulfia Artiza