Article Per Year (5 Year)
p-Index From 2020 - 2025
2.543
P-Index
This Author published in this journals
All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business INNOVATION RESEARCH JOURNAL Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) DedikasiMU: Journal of Community Service Jurnal Akuntansi AKTIVA Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Ekonomi, Teknologi dan Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Vocational Research Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Ekonomi Bisnis dan Manajemen
Muhammad Aufa
Universitas Muhammadiyah Gresik
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Workshop dan Pendampingan Bidang Pajak dan Akuntansi bagi Amal Usaha Muhammadiyah (AUM) Se-Kabupaten Tuban muhammad aufa; Syaiful Syaiful; Nyimas Wardatul Afiqoh
Jurnal Pengabdian Manajemen Vol 2 No 2 (2023): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v2i02.4355

Abstract

Persyarikatan Muhammadiyah already has a large number of business charities. As an organization that echoes the spirit of progress, Muhammadiyah continues to improve in organizational management to realize good organizational governance. This service is part of efforts to realize good governance, especially in the field of financial management. This dedication partner is Muhammdiyah's charitable efforts in the fields of Education and Health in Tuban district. The form of activity is workshops and assistance in the field of tax and accounting. The initial workshop and mentoring activities were carried out by controlling business charity status (AUM) for the purpose of issuing Business Identification Numbers (NIB). Assistance is carried out after AUM has a NPWP, Financial Statements and NIB.
FAKTOR-FAKTOR YANG MEMENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY Nur Aini; Muhammad Aufa
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 3 (2023): Juli
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i3.197

Abstract

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.
Audit Committee Effectiveness on Earnings Management Anita Perdana; Umaimah Umaimah; Muhammad Aufa
INNOVATION RESEARCH JOURNAL Vol 4 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/innovation.v4i2.6136

Abstract

This study aims to determine the effect of the number of audit committee meetings and the size of the audit committee on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016, 2017, 2018 and 2019. Earnings management is measured by Discretionary Accruals using the Modified Jones Model. The population in this study were 160 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research data were obtained from the annual reports of manufacturing companies for the period 2016 to 2019. Based on the purposive sampling method, the sample obtained was 40 companies. The hypothesis in this study was tested using multiple linear regression analysis. The results of the test show that the number of meetings and size of the audit committee has a significant effect on earnings management.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Dan Motivasi Terhadap Kinerja Keuangan PT Swabina Gatra Zeni Rahmawati; Muhammad Aufa
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 1 No. 4 (2022): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.264 KB) | DOI: 10.57185/jetbis.v1i4.24

Abstract

Penelitian ini bertujuan untuk mengetahui (1) pengaruh gaya kepemimpinan terhadap kinerja keuangan. (2) pengaruh budaya organisasi terhadap kinerja keuangan. (3) pengaruh motivasi terhadap kinerja keuangan. (4) pengaruh gaya kepemimpinan, budaya organisasi, dan motivasi terhadap kinerja keuangan. Populasi penelitian ini adalah pegawai yang bekerja di PT Swabina Gatra yang berjumlah 145 orang. Dan sampel yang digunakan dalam penelitian ini berjumlah 59 orang. Pengumpulan data menggunakan kuosioner dan observasi. Dan teknik pengolahan data menggunakan deskriptif statistic, uji validitas, uji reliabilitas, uji t, uji f dan determinasi koefisiensi. Hasil penelitian menunjukkan bahwa variabel gaya kepemimpinan berpengaruh positif dan signifikan terhadap variabel kinerja keuangan. Variabel budaya organisasi berpengaruh positif dan signifikan terhadap variabel kinerja keuangan, dan variabel motivasi berpengaruh positif dan signifikan terhadap variabel kinerja keuangan. Jadi, di PT Swabina Gatra gaya kepemimpinan, budaya organisasi dan motivasi berpengaruh terhadap kinerja keuangan yang mana jika gaya kepemimpinan, budaya organisasi dan motivasi berlangsung efektif maka akan meningkatkan kinerja keuangan dan akan memberikan pengaruh yang baik terhadap kinerja keuangan di PT. Swabina Gatra.
PENGARUH PROFESIONALISME, MACHIAVELLIANISME, DAN LINGKUNGAN ETIKA TERHADAP WHISTLEBLOWING DENGAN MODERASI LOCUS OF CONTROL Nanda Alvionita; Muhammad Aufa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10484

Abstract

Academic fraud is categorized as an act of deception in the campus environment and is an important topic to study. Academic fraud includes copying friends' answers, manipulating attendance, asking others to do assignments, falsifying diplomas and others. With Whistleblowing having a very important role in minimizing fraudulent practices, the purpose of this study is to examine the effect of professional commitment, ethical environment and Machiavellian attitudes on whistleblowing intentions with accounting students at all universities in Gresik. This study uses a quantitative approach as a research method with non-probability sampling. With a total of 625 responses, the sample size was calculated using the Slovin formula at a 5% significance level. The professional commitment variable has no effect on whistleblowing intentions. Likewise, the locus of control variable also cannot moderate between professional commitment and whistleblowing intentions. However, the machiavellian attitude and ethical environment variables have an influence on whistleblowing intentions. Meanwhile, locus of control is accepted as a moderating variable between Machiavellian attitudes and the ethical environment.
PROGRAM KREASI PLYWOOD (PEMBUATAN PLAKAT NOMOR RUMAH) UNTUK WARGA DESA SUNGAITELUK BAWEAN GRESIK Muhammad Aufa; Andi Rahmad Rahim; Sukaris Sukaris; Widiharti Widiharti
DedikasiMU : Journal of Community Service Vol 5 No 4 (2023): DedikasiMU Desember
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v5i4.6776

Abstract

Desa Sungai Teluk merupakan salah satu desa dari 17 desa yang ada di kecamatan Sangkapura Bawean. Pemerintah desa ini berupaya untuk meningkatkan kegiatan ekonomi dengan mendorong para pelaku usaha mikro dan kecil. Hal ini sebagai bentuk perwujudan menjadikan desa sungai teluk menjadi desa mandiri. Dalam rangka pengabdian di desa sungai teluk, mahasiswa KKN Reguler Bawean Universitas Muhammadiyah Gresik berinisiatif untuk membentuk program kerja penataan dan pengadaan plat nomer rumah di Desa Sungaiteluk. Kegiatan ini bertujuan untuk membuat nomor rumah untuk desa Sungaiteluk selain nantinya agar memudahkan akses warga menuju setiap rumah yang di inginkan menjadi lebih mudah. Bentuk kegiatan pengabdian, yaitu dokumentasi, wawancara, pengadaan media plakat, dan pemasangan. Hasil dari kegiatan ini adalah terpasangnya plakat nomor rumah setiap warga yang ada di desa sungai teluk. Dampak dari kegiatan ini menjadikan tertib administrasi status alamat warga dan memberikan kemudahan dalam kegiatan transaksi ekonomi berkaitan dengan kebutuhan lokasi warga.
PENGARUH PERENCANAAN ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS KINERJA PEMERINTAH DAERAH KABUPATEN GRESIK Nina Anggraini Anandah; Muhammad Aufa
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3608

Abstract

This research aims to examine the effect of budget planning and the quality of human resources on the effectiveness of the performance of the local government of Kabupaten Gresik.The sample in this study were regional apparatus organizations in Kabupaten Gresik, based on the purposive sampling method obtained 24 OPD. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the budget planning has a significant effect on the effectiveness of government performance. While the quality of human resources has no significant effect on the effectiveness of government performance
PENGARUH KESESUAIAN KOMPENSASI, KEFEKTIFITAS PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISASI TERHADAP PERILAKU DENGAN DIMENSI PENTAGON FRAUD Kurnia Mulyaningrum; Muhammad Aufa
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i3.1138

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh kesesuaian kompensasi, keefektifan pengendalian internal, dan budaya organisasi terhadap perilaku kecurangan dengan dimensi kecurangan pentagon. Pendekatan penelitian ini adalah kuantitatif, menggunakan kuesioner untuk pengumpulan datanya. Populasi yang digunakan adalah seluruh perusahaan swasta yang ada di kota Gresik, kemudian diambil sampel dengan teknik purposive sampling, dan diperoleh sampel sebanyak 54 karyawan yang memegang jabatan sebagai supervisor/kepala bagian dan manajer. Pengujian dilakukan dengan menggunakan PLS 4 metode boostraping dan memberikan hasil bahwa kesesuaian kompensasi berpengaruh signifikan terhadap perilaku kecurangan keuangan, sedangkan keefektifan pengendalian internal dan budaya organisasi tidak berpengaruh terhadap perilaku kecurangan keuangan.
Co-Authors Abdul Rozaq Achmad, Abdul Kholid admin Andi Rahmad Rahim Anita Perdana Bunga Qolbiyah Syahara Elyn Rusmiyati Ernawati Ernawati Fatikatun Nisa’ Salsabillah Heraria Ina Safira Kurnia Mulyaningrum Nabila nabila Nanda Alvionita Nasrul Hidayat Nina Anggraini Anandah Nur Aini Nur Fauziyah Nyimas Wardatul Afiqoh Rahmat Agus Santoso Sukaris Syaiful Syaiful Umaimah Umaimah Widiharti Widiharti Zeni Rahmawati