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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 Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika Journal on Education Idaarah: Jurnal Manajemen Pendidikan JURNAL PUNDI eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Kasaba: Jurnal Ekonomi Islam Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi 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 Media Ekonomi Moneter : Jurnal Keuangan dan Perbankan Jurnal Riset Ekonomi dan Akuntansi IIJSE JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan International Journal of Islamic Economics (IJIE) Al-Intaj: Jurnal Ekonomi dan Perbankan Syariah Strata International Journal of Social Issues Jurnal Pengabdian Nusantara Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Indupurnahayu
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Internal Controls Over Trade Stock at The UIKA Bogor Employees’ Cooperative for The Period 2025 Akmal Setya Nugraha; Indupurnahayu Indupurnahayu; Rasiman Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23640

Abstract

This analysis aims to evaluate the inventory recording and control systems at the Ibn Khaldun University Employees Cooperative (KIKA). The cooperative employs a perpetual inventory method and implements internal controls over inventory. The researcher conducted a study using the stock valuation method to determine the total inventory value related to the management of trading stock, particularly with a view to improving the productivity of the inventory rate budgeted by the cooperative. This case study is of a descriptive nature, presenting information based on calculations that detail the inventory management applied at the cooperative and comparing these findings. The research results indicate that although the recording system has been computerised, there are still weaknesses in inventory classification and control, which have the potential to cause discrepancies. Data analysis for the period from January to July 2025 shows a significant increase in the cost of goods sold (COGS), caused by a rise in the volume of merchandise purchases. The presentation of inventory in the cooperative’s financial statements still reflects a detailed classification of inventory. The cooperative is continuously strengthening its internal control systems and developing a more structured inventory information system to support more effective and accountable managerial decision-making.
Pengaruh Ukuran Perusahaan, Fee Audit, dan Auditor Switching terhadap Kualitas Audit dengan Audit Delay sebagai Variabel Moderasi Della Ananda Pratiwi; Indupurnahayu Indupurnahayu; M. Anwar Masruri
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.3895

Abstract

Penelitian ini dilatarbelakangi oleh masih adanya ketidakkonsistenan hasil penelitian mengenai pengaruh ukuran perusahaan, fee audit, dan auditor switching terhadap kualitas audit, serta masih terbatasnya penelitian yang menempatkan audit delay sebagai variabel moderasi dalam model penelitian kualitas audit. Pada sektor perbankan, kualitas audit menjadi isu penting karena tingginya kompleksitas operasional dan besarnya tuntutan transparansi laporan keuangan dari investor maupun regulator. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, fee audit, dan auditor switching terhadap kualitas audit dengan audit delay sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive samplingsehingga diperoleh 36 perusahaan dengan total 139 observasi setelah penghapusan data outlier. Analisis data dilakukan menggunakan regresi logistik biner dan Moderated Regression Analysis (MRA) dengan bantuan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap kualitas audit, fee auditberpengaruh positif terhadap kualitas audit, sedangkan auditor switching tidak berpengaruh terhadap kualitas audit. Audit delay terbukti memperlemah pengaruh fee audit terhadap kualitas audit, namun tidak mampu memoderasi hubungan ukuran perusahaan dan auditor switching terhadap kualitas audit. Penelitian ini menunjukkan bahwa efektivitas biaya audit dan ketepatan waktu penyelesaian audit merupakan faktor penting dalam menjaga kualitas audit perusahaan perbankan.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Audit Delay Dengan Reputasi KAP Sebagai Variabel Moderasi Alifia Mulya Rahman; Indupurnahayu Indupurnahayu; M. Anwar Masruri
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.3897

Abstract

Fenomena audit delay pada sektor perbankan Indonesia menjadi isu fundamental mengingat adanya inkonsistensi temuan empiris terdahulu terkait faktor-faktor penentunya. Penelitian berguna demi melangsungkan penganalisisan empiris pengaruh profitabilitas, leverage, disertai ukuran perusahaan atas audit delay dengan penambahan reputasi Kantor Akuntan Publik (KAP) yang mewakili variabel pemoderasi. Dengan dimanfaatkannya pendekatan kuantitatif, penelitian ini menyeleksi sampel melalui teknik purposive sampling pada 31 entitas perbankan yang terdaftarkan di Bursa Efek Indonesia rentang tahun 2021-2024, sehingga menghasilkan 124 unit observasi. Penganalisisan atas uji hipotesis memanfaatkan regresi linier berganda dan Moderated Regression Analysis (MRA) melalui program SPSS versi 27. Temuannya berhasil mengungkap profitabilitas berkorelasi negatif signifikan terhadap audit delay. Di sisi lain, leverage beserta ukuran perusahaan tidak memperlihatkan signifikasi pengaruhnya secara langsung. Temuan utama penelitian ini adalah reputasi KAP terbukti menjadi variable pemoderasi penting yang mampu mempercepat proses durasi audit, khususnya pada perusahaan perbankan  berprofitabilitas tinggi.
Pengaruh Modal Kerja dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Subsektor Semen dan Bahan Bagunan Muhamad Daffa Islami Sawal; Indupurnahayu Indupurnahayu; Denia Maulani
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 2 (2026): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This study evaluates the impact of working capital and firm size on the profitability of cement and building material companies listed on the IDX from 2021 to 2025. Profitability serves as a vital indicator to measure operational efficiency and resource optimization. Adopting a quantitative framework, secondary data from eight firms were gathered via purposive sampling, yielding 40 total observations. Hypotheses were tested utilizing multiple linear regression analysis. The empirical findings indicate that working capital has no significant effect on profitability, whereas firm size exerts a significant negative influence. Concurrently, both variables significantly influence profitability. The coefficient of determination (R2) of 24.7% reflects the independent variables' contribution to explaining profitability, with the remainder driven by external factors. These outcomes highlight the urgency of effective asset management to drive corporate earnings. Consequently, this research helps managers and investors appraise financial health and formulate strategic business decisions.
The Effect of Leadership Styles of Principals, Personality and Work Motivation on the Performance of Elementary School Teachers in Sekolah Alam Agung Wibowo; Indupurnahayu Indupurnahayu; Mohammad Jibriel Avessina
INOVATOR Vol 14 No 1 (2025): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v14i1.19342

Abstract

The quality of education is one of the main pillars in the development of human resources which is very important for national development. Quality education can be realized, one of which is through the performance of good educators. This study aims to analyze the influence of the principal's leadership style, teacher personality, and teacher personality on the performance of elementary school teachers in natural schools. The primary data in this study were obtained from questionnaires distributed to 55 elementary school teachers at Sekolah Alam and then statistically analyzed using the Multiple Linear Regression Analysis method using data processing tools, namely Microsoft Excel and SPSS. The results of the analysis showed that there was a positive influence on the leadership style of the principal. schools, personality and work motivation of teachers on the performance of elementary school teachers. The functional relationship in the form of the regression equation is Y = 8.053 + 0.081X1 + 0.420X2 + 0.226X3. The Teacher Personality Variable has the greatest influence where each increase in the Personality variable will increase the Teacher Performance Variable by 0.420 units.
Regulatory Compliance and Islamic Business Ethics in Umrah Administration: Rethinking the Centrality of Pilgrim Protection Mahmudi Affan Rangkuti; Hendri Tanjung; Indupurnahayu Indupurnahayu; Trisiladi Supriyanto
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol. 12 No. 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.10654

Abstract

Purpose:This article rethinks pilgrim protection as the normative core of Umrah administration by examining whether regulatory compliance and Islamic business ethics function as an integrated governance framework or remain disconnected in practice. It positions pilgrim welfare, financial security, and spiritual integrity as the primary criteria for assessing the legitimacy of Umrah services.Design/Methodology:The study employs a qualitative socio-legal approach combined with normative ethical analysis. It examines Indonesia’s regulatory framework for Umrah administration and the operational role of digital oversight systems as instruments of monitoring and reporting. Compliance is interpreted through maqasid-oriented principles of Islamic business ethics, drawing on regulatory provisions and documented patterns of administrative problems to evaluate protection outcomes.Findings:The findings indicate persistent structural weaknesses in compliance quality and fragmented oversight, reflected in recurring issues such as system misuse and cases of pilgrim abandonment. These patterns demonstrate that procedural compliance does not automatically translate into substantive pilgrim protection. While strengthening data-driven supervisory systems is necessary, it remains insufficient without robust internal compliance capacity and accountable service standards.Practical Implications:This article offers a protection-centered analytical framework that bridges legal compliance theory and Islamic business ethics by reframing pilgrim protection as measurable governance substance rather than a symbolic commitment. It contributes a conceptual shift from form-based compliance to outcome-oriented ethical accountability in faith-based service administration.Originality/Value:The study recommends integrating sharia-compliance guidance into digital oversight mechanisms, strengthening transparency and public accountability, and developing fair dispute-resolution procedures to realign industry incentives with effective pilgrim protection and public trust.
Co-Authors ., Masyhudzulhak Abrista Devi Agung Sri Hendarsa Agung Sri Hendarsa, Agung Sri Agustiani, Vini Virgini Agustin, Desi Ahalik, Ahalik Akmal Setya Nugraha Alifia Mulya Rahman 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 Ayu Lestari Azolla Degita Azis Balqis, Tiara Ratu Barikly, Stanley Baried Bramastyo Bontas Prastowo Budi Susetyo Catheryn, Catheryn Della Ananda Pratiwi Deni Nuryadin Denia Maulani Desmy Riani Dewi Kartika Dewi Kartika Didin Hafidhuddin MS Djaddang, Syahril Dwi Puryati, Dwi Dwi Yanti, Ana Eka Yulia Ningsih Endin Mujahidin Ermiani, Ermiani Eva Ervani Fadhlansyah, Muhammad Fanaisyah, Denissa Fauzan, Muhammad Nur Firdaus, Muhammad Aziz Fitri Hastuti Fujianti, Lailah Hamasah, Abdullah Azzam Hardiyanti, Dessy Harnengsih, Siti Hasbi Indra Hendri Maulana Hendri Tanjung Herninta, Tiwi Hurriyaturohman Hurriyaturohman Hurriyaturohman Hurriyaturohman Hurriyaturrohman Hurriyaturrohman Husein, Mohammad Adam Imas Kania Rahman Iqbal Assidiq, Muhammad Irawati . Irfan Syauqi Beik Isbaya Isbaya Isbaya, Isbaya Ishardyatmo, Handono Ita Yulita, Ita Jefry Youce Kariyani, Etika Koto, Andrias Laily Dwi Arsyianti Lusiana Lusiana Lutfi, Lutfi Padhil Lysandra, Shanti Lysandra, Shanty M Anwar Masruri M Zaenul Arifin M. Anwar Masruri M. Imam Sundarta Mahary, Wasiah Mahmudi Affan Rangkuti Masyhudzulhak Djamil Maulina, Dwi Mayasari, Yiyis Megakarina, Nadya Mira Rantika Miranti Ayu Utami Mohamad Abdi Baha Mohammad Jibriel Avessina Mu avidayana, Mu avidayana Muhamad Daffa Islami Sawal Muhamad Fahrudin Safalah Muhammad Ramadhan Mukhlis, Ade Mukhlisin Mukhlisin mulyawati, Evi Musa Hubeis nazwa ashila nazwa Nesia Andriana Niar Yuniarsih Nugroho, Agung Nurhayati, Immas Nury Effendi Popy Novita Pasaribu Popy Novita Pasaribu Prastowo, Bramastyo Bontas Puspa Eosina Putra, Awang Darmawan Putri Endang Sukaesi Qurroh Ayuniyyah Rahayu, Renny Rahim, Anwar Rasiman Rasiman Renea Shinta Aminda Reumiga Sabili Purnama Rhendy Akhmad Firdaus Riswanto, Anang Yudi Rizki Amalia Rizki Amalia Rohiman Atja Rosdiana, Anna Ruslaini Salsa Aulia Putri Samuel Sapulette, Militcyano SANTI LISNAWATI Sapulette, Militcyano Samuel Septianingsih, Pindi Septianti, Ajeng Setyawan, Widyatmanto Shanti Lysandra 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 Trisiladi Supriyanto Trismayanti Mutia Trisno Nugroho Vera Intanie Dewi Verni Asvariwangi Wijaya, Gumelar Adi Wijaya, Suma Wijayanti, Putriana Yanti, Ana Dwi Yuniarsih, Niar Yusman Syaukat Yusuf Amri Zulfia Artiza