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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Gorontalo Accounting Journal Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Impresi Indonesia Journal Of World Science AKADEMIK: Jurnal Mahasiswa Humanis Journal of Information Systems and Technology Research Return : Study of Management, Economic and Bussines Inkubis: Jurnal Ekonomi dan Bisnis INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Indonesian Journal of Advanced Research (IJAR) IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Danadyaksa: Post Modern Economy Journal International Journal of Economics, Business and Innovation Research Jurnal Akuntansi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Febrianti, Karina Fitria; Wahdiat, Irwan Sutirman; Juwenah, Juwenah
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4069

Abstract

Program Pelatihan Membuat Anggaran dan Mengelola Keuangan Pribadi pada Masyarakat Kabupaten Cirebon Siti Nur Hadiyati; Irwan Sutirman Wahdiat; Juwenah Juwenah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1872

Abstract

Pengabdian ini bertujuan untuk memberdayakan masyarakat Indonesia yang dalam hal ini khususnya dalam hal membuat anggaran dan mengelola keuangan pribadi. Pelatihan ini dirancang untuk membekali para peserta keterampilan mengelola keuangan seperti penentuan tujuan keuangan, membuat anggaran, menghindari penipuan, mempermudah pembuatan keputusan pengeluaran dan tabungan, mendorong berhati-hati dalam pengeluaran dan disiplin tabungan. dan lain-lain), Jika hal ini diikuti maka akan membantu peserta untuk mencapai tujuan keuangan dan membantu peserta untuk mengontrol keuangan mereka. Program Pelatihan ini dilaksanakan di Desa Sitiwinangun, Kecamatan Jamblang, Kabupaten Cirebon dengan jumlah peserta 20 peserta pelatihan.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI Karina Fitria Febrianti; Irwan Sutirman Wahdiat; Juwenah Juwenah
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4375

Abstract

Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research).  The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence
Belajar Public Speaking sebagai Komunikasi Efektif di Sekolah Dasar Wahdiat, Irwan Sutirman; Hannagara, Haidar Ahmad; Rahman, Rezaldy Al; Pratamana, Febri Aji; Farhan, Muhammad
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i1.1098

Abstract

Students still do not fully possess public speaking skills. This reluctance to appear in front of the public is due to low self-confidence and lack of mastery of public speaking techniques. The aim of this research is to analyze the effectiveness of speaking as an important communication skill and to identify learning strategies that can improve speaking skills in various real-life situations, including academically, professionally, and socially. However, many people have difficulty or are afraid of speaking in public, which makes them unable to communicate effectively. so you have to take communication training. The education team determined SD Negeri 1, 2, and 3 Karang Bloom as locations for public speaking training. Educational activities at SD 1, 2, and 3 Karang Bloom, will be held on 19-21 August 2024. Starting at 08.00-11.00 WIB, participants have gathered in their respective classes. Participants numbering approximately 25 students (coming from grades 4, 5 and 6) took part in the activities in an orderly manner and were accompanied by an educational team from Gunung Jati Swadaya University students. The first activity started with an ice breaker after which the material was provided.
The Effect Of Value-Added Tax (Vat) Rate Increase Policy On Inflation Rate, Public Consumption, And Welfare In Indonesia Mega Orvala Puteri; Lipa Alipah; Irwan Sutirman Wahdiat
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i11.861

Abstract

This study aims to determine the impact of an increase in the Value Added Tax (VAT) rate on the inflation rate, public consumption patterns, and welfare in Indonesia. VAT is one of the important tools in fiscal policy that contributes greatly to state revenue. The policy of increasing the VAT rate from 11% to 12% in Indonesia is designed to strengthen state revenue in order to support fiscal expenditure, but this policy also has the potential to affect the inflation rate, people's purchasing power, and general economic welfare. This study adopts a quantitative approach by utilizing secondary data in the form of inflation rates, public consumption, state revenue, and VAT rates for the period 2019 to 2023, obtained from the Central Statistics Agency (BPS). The analytical method used is linear regression, which is a hypothesis test to identify the relationship between variables. The results show that the increase in VAT rates has a positive but insignificant effect on inflation and public consumption. On the other hand, the increase in VAT rate has a positive and significant impact on state revenue, with a contribution of 97.4% to the increase in total tax revenue. This finding indicates that although people's purchasing power has not decreased drastically, the government still needs to consider the long-term impact of this policy on economic welfare.
The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality Virgiawan Deshandrio; Nadhif Rifadh Pasya; Irwan Sutirman Wahdiat
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.117-129

Abstract

This research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Audit quality is a key indicator of the reliability of financial statements and reflects the auditor’s ability to detect and report irregularities objectively. This study uses a quantitative approach with purposive sampling based on specific criteria: BUMN that consistently published complete annual reports and financial statements in Indonesian Rupiah during the observation period. The study results, obtained through logistic regression analysis, show that audit tenure and auditor rotation have a significant and positive impact on audit quality, suggesting that both longer engagement duration and proper auditor rotation enhance auditor performance and independence. In contrast, auditor reputation and audit fee do not significantly affect audit quality, indicating that affiliation with Big Four accounting firms or higher audit payments does not necessarily guarantee better audit outcomes. The regression model demonstrated good fit with a Nagelkerke R Square of 0.695, meaning the independent variables explain 69.5% of the variation in audit quality. These findings have practical implications for regulators and stakeholders in optimizing audit assignment policies to strengthen the quality of financial reporting. The research also highlights the need for greater oversight and accountability, particularly in the context of public companies. Future studies are encouraged to explore other factors that may influence audit quality using larger and more diverse samples.
The Influence of Operational Cost Budgets and Cost Control on Performance in Regional Drinking Water Companies (PDAM) Sri Marliana; Arla Ainun Nasya; Irwan Sutirman Wahdiat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9842

Abstract

This study examines how budgeting operational costs and cost control affect the financial performance of PDAM. Industry of clean water that will be distributed to the community, good performance is needed. This performance assessment is useful for information in making decisions. This study uses a quantitative method, by distributing questionnaires to 45 employees from 3 PDAM companies, this study also uses linear regression analysis with the help of the SPSS application. Based on the results of the respondents' answers, it can be concluded that the operating cost budget has no impact on financial performance. However, what does have an impact on financial performance is cost control. Cost control allows the PDAM to improve service quality, and has a positive impact on long-term financial performance.
The Effect of Character, Capacity, and Collateral on Causing Non-Perfoming Loans in Banking in Indonesia Raynaldi, Raynaldi; Irwan Sutirman Wahdiat
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4165

Abstract

This research seeks to analyze, identify, and assess the impact of character, capacity, and collateral on the factors leading to non-performing loans in the city of Cirebon, using banks as the analytical unit. A non-performing loan refers to credit that is overdue for a specific duration, typically exceeding 90 or 180 days. Such loans arise when the borrower fails to meet their repayment obligations as per the terms agreed upon by both parties. Non-performing loan denotes a situation where a client is unable to settle their debts with the bank punctually. This study employs a quantitative approach to select the sample, which consists of 48 bank employees in Cirebon, analyzed through classical assumption methods to test the research hypothesis. The statistical analysis indicates that the character variable significantly influences the incidence of non-performing loans, the capacity variable has a notable influence on the occurrence of non-performing loans, and the collateral variable also significantly impacts the occurrence of non-performing loans.
The Effect of Inflation, BI Rate, and Profit-Sharing Rate on NPF in Islamic Banks Nisrina Qurrotul ’Aini; Shandrina Agustin Rahayu; Irwan Sutirman Wahdiat; Mardi Mardi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7157

Abstract

This study investigates the effect of inflation, Bank Indonesia (BI) rate, and profit-sharing rate on non-performing financing (NPF) in Islamic commercial banks in Indonesia. Grounded in signaling theory, the research aims to identify how macroeconomic and internal banking factors influence the quality of Islamic banking assets. Using a quantitative approach, secondary data from eight Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) during the 2019–2023 period were analyzed. The study employed multiple linear regression analysis and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests using SPSS version 25. The results indicate that inflation and BI rate have no significant effect on NPF due to the unique profit-sharing scheme in Islamic banks that adjusts to the profitability of customers' businesses. Conversely, the profit-sharing rate has a significant positive effect on NPF, suggesting that increases in the profit-sharing burden can heighten the risk of customer defaults. The findings underscore the distinct operational nature of Islamic banks and the necessity to monitor internal profit-sharing mechanisms more closely to manage financing risks effectively.
The Effectiveness of Internal Audit and Risk Management Implementation on Operational Risk Governance and Operational Performance Supriatna, Yana Achmad; Wahdiat, Irwan Sutirman; Krisdiana, Krisdiana
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.54674

Abstract

This study examines how internal audit effectiveness and risk management implementation influence operational risk governance and, in turn, operational performance. Using a quantitative explanatory design and survey data from non-bank financial institutions applying risk-based audit practices, we estimated a PLS-SEM model to test direct and mediated effects. The results show that both internal audit effectiveness and risk management implementation significantly strengthen operational risk governance, which subsequently improves operational performance. Operational risk governance also mediates the effects of the two antecedents on performance. These findings underscore the importance of integrating the Three Lines model with ISO 31000 and COSO ERM to institutionalize risk culture, enhance control effectiveness, and support evidence-based decision making. The study contributes by offering an integrated governance perspective for non-bank financial institutions and provides actionable insights for regulators and practitioners seeking sustainable operational resilience.
Co-Authors Adam Gotama Adyatma Kautsar Aoliyah Firasati Aoliyah Firasati Arla Ainun Nasya Febrianti, Karina Fitria Fina Maulida Gina Fadilah Hannagara, Haidar Ahmad Ida Rosnidah Juwenah Juwenah Juwenah Juwenah JUWENAH JUWENAH Karina Fitria Febrianti Krisdiana Krisdiana Krisdiana, Krisdiana Lipa Alipah Mardi Mega Orvala Puteri Mohammad Syarif Muhammad Farhan Muhammad Rafi Taqiyuddin Nadhif Rifadh Pasya Natalia, Helfi Nisrina Qurrotul ’Aini Petrus Hery Setyo Nuryantoro Pratamana, Febri Aji Pricilia Manopo R. Sriristanti Rahman, Rezaldy Al Raynaldi Raynaldi Raynaldi Raynaldi, Raynaldi Risa Amelia Shandrina Agustin Rahayu Siti Nur Hadiyati Sri Marliana Supriatna, Yana Achmad Vinny Fahrunnisa Virgiawan Deshandrio