Article Per Year (5 Year)
p-Index From 2021 - 2026
5.028
P-Index
This Author published in this journals
All Journal JAM EKONOMIS : Journal of Economics and Business Eksis: Jurnal Riset Ekonomi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Comprehensive Science Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Governance Andalas JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Afridian Wirahadi Ahmad
Politeknik Negeri Padang
Religion Arts Humanities 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 Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Analisis Pengendalian Intern pada Sistem Penjualan dan Persediaan (Studi Kasus Perusahaan Dagang Frozen Food Prima Freshmart) Naila mutiara Azza deanjani; Afridian Wirahadi Ahmad
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.269

Abstract

The study was conducted to analyze the implementation of the Internal Control System (ISC) in the sales and inventory system at the Frozen Food trading company Prima Fresh mart. The focus of the study is to evaluate the implementation and compliance with the Standard Operating Procedure (SOP) of the Internal Control System (SSC) as part of the operational risk management strategy. This research method uses qualitative descriptive research with interview and observation techniques with employees. From this study, the results of the study indicate that although the SOP has been created as an operational guide, there are still several weaknesses in the implementation of the SOP that affect the effectiveness of internal control. Such as analyzing delays in making inventory reports and suboptimal staff understanding. This has an impact on the risk of recording errors, stock discrepancies, and lack of efficiency in the sales process.
Pengaruh Kepemilikan Institusional, Capital Intensity, Inventory Intensity, Dan Profitabilitas Terhadap Tax Avoidance Lamesya Fazilah; Afridian Wirahadi Ahmad; Dita Maretha Rissi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.955

Abstract

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance
Pengaruh Kepemilikan Institusional, Capital Intensity, Inventory Intensity, Dan Profitabilitas Terhadap Tax Avoidance Lamesya Fazilah; Afridian Wirahadi Ahmad; Dita Maretha Rissi
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 4 (2024): Oktober : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i4.955

Abstract

This study aims to analyze the effect of institutional ownership, capital intensity, inventory intensity, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research is quantitative study. The population of this study consists of all manufacturing companies listed on the IDX during the period 2019-2023. The sampling technique used is purposive sampling. Based on the established criteria, there are 47 companies that meet the criteria, resulting in 235 data points that constitute the sample in this study. The data source is obtained from the BEI website and the related company website. Data was processed using SPSS version 29 and analyzed using a multiple regression model to test the influence of each variable on tax avoidance. The research results show that simultaneously, institutional ownership, capital intensity, inventory intensity, and profitability affect tax avoidance. Partially, institutional ownership, capital intensity, and inventory intensity have a positive effect on tax avoidance, while profitability does not affect tax avoidance
SOCIAL INFLUENCE AND E-WALLET BEHAVIORAL INTENTION IN INDONESIA’S DIGITAL PAYMENT ECOSYSTEM Raissa Anugrah; Endrawati Endrawati; Afridian Wirahadi Ahmad
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 21 No. 1 (2026): April (2026) - September (2026)
Publisher : INSTITUT TEKNOLOGI DAN BISNIS PGRI DEWANTARA JOMBANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v21i1.1675

Abstract

Introduction: E-wallet adoption has become a critical issue in Indonesia’s digital financial ecosystem, yet empirical evidence on its behavioral determinants remains inconsistent, particularly among general users in medium-sized cities. This study examines the effects of security, promotion, service features, and social influence on users’ behavioral intention to use e-wallet services in Padang City by extending the Theory of Planned Behavior. Methods: A quantitative explanatory design was employed using a cross-sectional survey. Data were collected from 388 e-wallet users selected through purposive sampling, with respondents required to have used an e-wallet and completed at least two transactions within one month. The data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4.0. Results: Security, promotion, service features, and social influence positively and significantly affect behavioral intention. The model explains 45.2% of the variance in intention to use, with social influence emerging as the strongest predictor, followed by promotion, service features, and security. Discussion: The findings indicate that e-wallet adoption is shaped by technological assurance, promotional value, service functionality, and social normalization. This study contributes to digital payment adoption literature by demonstrating that behavioral intention is not only driven by individual evaluations of platform attributes but also by socially embedded influences. The results provide practical insights for e-wallet providers to strengthen security communication, value-based promotion, feature development, and community-oriented adoption strategies.
Integrasi Pengelolaan Keuangan Dan Laporan Pertanggungjawaban Melalui Aplikasi Sakti (Studi Pada Perwakilan BPKP Provinsi Sumatera Barat) Rita Hariani; Afridian Wirahadi Ahmad; Amy Fontanella
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.282

Abstract

This research aims to see the impact on the use of the SAKTI application on the West Sumatra Province BPKP Representative as well as reviewing how the internal control system practices for the application so that it can provide good integration in the preparation of accountability reports and financial reports. The qualitative approach is the approach used in this research. There are several sources who are the core informants in this research, namely parties who directly use the SAKTI application for each module. The data collection process in this research used interviews, document reviews, and documentation related to the SAKTI application. The research results show that using the SAKTI application makes it very easy for BPKP representatives of West Sumatra Province to make accountability reports and financial reports. Apart from that, since the existence of the magic application, the internal control system over finances has become better
Pengaruh Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa Atshari Sri Devi; Afridian Wirahadi Ahmad; Fera Sriyunianti
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.368

Abstract

This research aims to examine and analyze the impact of transparency, community involvement, apparatus competence, and internal control systems on the accountability of village fund financial management in Pariaman City. Employing a quantitative approach, the study population comprised village officials from 55 villages in Pariaman City. A purposive sampling technique was utilized to select the sample, focusing on village heads, village secretaries, and finance clerks with a minimum of one year of service, resulting in a sample size of 165 respondents. Data was gathered through questionnaires distributed to the village officials and subsequently analyzed using the SPSS v.26 software. The findings revealed that transparency, apparatus competence, and internal control systems individually influenced the accountability of village fund financial management, whereas community participation did not. However, when considered collectively, transparency, community participation, apparatus competence, and internal control systems were found to have a significant effect on the accountability of village fund financial management.
Perhitungan Unit Cost Berbasis Aktivitas untuk Penetapan Uang Kuliah Tunggal Maulina, Vira; Rahmat Yubi, Thoriq; Wirahadi Ahmad, Afridian; Elvaretta, Dissa
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 6 No 1 (2026): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v6i1.2424

Abstract

Perguruan tinggi memerlukan informasi biaya yang akurat untuk menetapkan biaya pendidikan dan mendukung pengalokasian sumber daya. Penelitian ini bertujuan menghitung unit cost dan Uang Kuliah Tunggal Program Studi S1 Keperawatan Universitas Mohammad Natsir Yarsi Bukittinggi menggunakan Activity-Based Costing (ABC). Data dikumpulkan melalui wawancara, observasi langsung, telaah dokumen, dan studi pustaka, kemudian dianalisis secara kualitatif dengan perhitungan menggunakan Microsoft Excel. Aktivitas layanan pendidikan dikelompokkan menjadi pusat aktivitas langsung dan tidak langsung. Biaya langsung mencakup tenaga pendidik, gedung, sarana kuliah dan praktikum, bahan habis pakai, ujian, kegiatan klinik, KKN, serta proposal dan skripsi. Biaya tidak langsung mencakup depresiasi sarana pusat, gaji pegawai pusat, bahan habis pakai nonpembelajaran, biaya umum, pemeliharaan, kegiatan penunjang lain, dan wisuda. Hasil menunjukkan total biaya langsung yang dilaporkan sebesar Rp582.330.326 dan biaya tidak langsung Rp206.447.023. UKT berbasis ABC per semester berada pada rentang Rp4.602.013–Rp5.564.542. Seluruh hasil perhitungan ABC lebih rendah daripada tarif sebelumnya, dengan selisih Rp259.007–Rp1.667.431. Temuan ini mengimplikasikan bahwa ABC dapat memperkuat transparansi biaya, mendukung penetapan UKT yang lebih rasional, dan membantu manajemen mengenali aktivitas yang paling banyak menyerap sumber daya.
Pengaruh Audit Capacity Stress dan Remote Audit Terhadap Kualitas Audit oleh Auditor Kantor Akuntan Publik Yossi Septriani; Della Tri Mutia; Afridian Wirahadi Ahmad
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.122

Abstract

This quantitative study investigates the impact of audit capacity stress and remote auditing on the audit quality of auditors in public accounting firms. Using a primary data approach, structured questionnaires were administered to 112 auditors across different locations, including DKI Jakarta, Banten, West Java, West Sumatera, and Riau provinces. Respondents were selected via purposive sampling, specifically targeting those with experience managing minimal five clients. Data were measured on a five-point Likert scale and analyzed using multiple linear regression via SPSS version 25. The empirical results show that audit capacity stress exerts no significant influence on audit quality. Conversely, remote auditing was found to have a positive and statistically significant effect on audit quality. These findings indicate that audit quality is more strongly influenced by the efficacy of technology-based implementation and digital adaptation than by workload capacity pressures. Consequently, the study suggests that the integration of robust remote auditing frameworks is a more critical determinant of professional standards than individual auditor capacity constraints in the contemporary auditing landscape.
Pengaruh Intellectual capital, Carbon emission disclosure dan Corporate social responsibility Terhadap Nilai Perusahaan Haikal Anjas Romas; Armel Yentifa; Afridian Wirahadi Ahmad
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v21i1.410

Abstract

This study aims to analyze the effect of intellectual capital, carbon emission disclosure, and corporate social responsibility on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. This study uses a quantitative approach with a purposive sampling technique. The data collection method in this study uses secondary data, namely from annual financial reports and sustainability reports obtained from the official publications of each bank for the period 2022-2024. The sample used in this study consisted of 17 companies with a total of 51 data points. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The results showed that intellectual capital had no effect on company   value, carbon emission disclosure had a significant negative effect on company value, and corporate social responsibielity had a significant positive effect on company value.
Co-Authors Aga Arye Perdana Aisya Gayatri Amirah Febtrina Amy Fontanella Anda Dwi Haryadi Anda Dwiharyadi Ariesmansyah, Andre Armel Yentifa Arrum Komala Sari Atshari Sri Devi Chandra, Novrina Dedy Djefris Della Tamara Putriani Della Tri Mutia Desrina Refi Dita Maretha Rissi Dwi Haryadi, Anda Dwila Maresti Eka Rosalina Elfitri Santi Elvaretta, Dissa Endrawati Ermatati Hatta Estesia Nita Estesia Nita Fauzan Misra Fera Sriyunianti Fera Sriyunianti Fera Sriyuniati Ferdawati Ferdawati Gustia Eka Putri Haikal Anjas Romas Hefri Yodiansyah I Gusti Bagus Wiksuana Irda Rosita John Victori Harefa Lamesya Fazilah Maharani Anisya Putri Maulina, Vira Mochamad Heru Riza Chakim Mohamad Muspawi Muhammad Wafiq Mustika, Rasyidah Naila mutiara Azza deanjani Nurwijayanti Permata Syarifah Azra Pratiwi Suryaningsih Purwoko, Agus Rahayu Istriyati, Atifah Rahmat Yubi, Thoriq Raissa Anugrah Rena Agus Rianti Reni Endang Sulastri Rio Rahmat Yusran Risa Astuti Riska Venni Rita Hariani Riza Meilani Roskha Silvia Ningsih Sindy Jhony Ver Sri Wahyuni Riza Sukartini Sukartini Syarifah Zuhra Tahiyatur Ratih El Surayya Titik Delmarsih Ulfi Maryati Wahyu Saputra, Arif Wenny Sofia Wiwik Andriani Yessi Yossi Septriani Zahara -