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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Management and Bussines (JOMB) Behavioral Accounting Journal KENDALI: Economics and Social Humanities Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Muslimin Muslimin
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.96 KB) | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
Tunjangan Kinerja Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo Nia Rifatul Izza; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.6027

Abstract

This research aims to evaluate and test the impact of performance allowances, work motivation and work discipline on employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. The research method used is quantitative by collecting primary data through quantitative surveys. The research results show that performance allowances, work discipline and work motivation together influence employee performance by 52.5%, while the remaining 47.5% is influenced by other factors outside the variables studied. The F test also shows that the independent variables, namely performance allowances, work discipline, and work motivation, significantly influence employee performance together. This indicates that changes in performance allowances, work discipline, and work motivation will have an impact on changes in employee performance. These findings confirm that performance benefits, work discipline, and work motivation have a significant influence on employee performance. The conclusion is that increasing performance allowances, monitoring and improving work discipline, as well as increasing work motivation can improve employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. Keywords: Discipline, Performance, Benefits
Pengaruh Likuiditas, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Studi Empiris dari Perusahaan Barang Konsumen Primer yang Tercatat di BEI Tahun 2020-2023 Siti Alisia Asri Suprapto; Muslimin Muslimin
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.6420

Abstract

This study analyzes the effect of liquidity, profitability, and firm size on firm value in consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. The research aims to identify internal financial factors influencing firm value in essential goods industries. Secondary data from financial reports and the official IDX website was analyzed using a quantitative methodology. Purposive sampling was used to choose 25 of the 130 enterprises that made up the population.  Price to book value, current ratio, return on assets, and firm size were used to determine the firm's value.  Panel data regression was utilized to evaluate the data.  According to the findings, firm size has no discernible impact on firm value, profitability has a considerable positive impact, and liquidity has a big negative impact.  According to these results, a firm's worth is significantly shaped by its financial performance, particularly by its ability to manage liquidity and generate profits.  This study is unique since it focuses on the consumer non-cyclicals sector and uses current post-pandemic panel data. In conclusion, rofitability is a key driver of firm value, while excessive liquidity may reduce investor confidence.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Audit Delay Amir Mahmud; Muslimin Muslimin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3434

Abstract

This study aims to examine the effect of profitability, solvency, liquidity, and firm size on audit delay in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit delay refers to the period between the company’s fiscal year-end and the issuance date of the independent auditor’s report. This research employed a quantitative approach using panel data regression analysis. The sample was selected using purposive sampling, resulting in 75 companies with a total of 225 observations. Profitability was measured using Return on Assets (ROA), solvency using Debt to Equity Ratio (DER), liquidity using Current Ratio (CR), and firm size using the natural logarithm of total assets. Based on the model selection tests, the Fixed Effect Model (FEM) was determined as the most appropriate model. The results indicate that profitability has no significant effect on audit delay. Solvency and liquidity have a positive and significant effect on audit delay, while firm size has a negative and significant effect on audit delay. These findings suggest that higher debt levels and greater complexity of current assets may extend the audit process, whereas larger companies tend to have better internal control systems that enable faster audit completion. This study is expected to contribute to the development of audit delay literature and provide consideration for companies and auditors in improving the timeliness of financial reporting
PROSEDUR REKONSILIASI BANK BERBASIS KOMPARASI DATA REKENING KORAN BANK BRI DAN PENCATATAN DI SISTEM SAP Vanesha Aulia Andini; Muslimin Muslimin
KENDALI: Economics and Social Humanities Vol. 4 No. 3 (2026): KENDALI: Economics and Social Sciences Humanities, Maret 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i3.1243

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi prosedur rekonsiliasi bank yang berbasis pada komparasi data antara rekening koran Bank BRI dan pencatatan internal perusahaan melalui sistem SAP. Rekonsiliasi bank merupakan langkah penting dalam memastikan keseimbangan dan keakuratan informasi kas antara data eksternal dari pihak bank dan catatan internal perusahaan. Dengan memanfaatkan fitur-fitur dalam modul SAP Financial Accounting (FI), proses pencocokan data dapat dilakukan secara sistematis, terstruktur, dan terdokumentasi secara digital. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode pengumpulan data melalui observasi langsung, wawancara semi-terstruktur dengan pengguna SAP, serta analisis dokumen rekonsiliasi. Hasil penelitian menunjukkan bahwa penggunaan SAP mempermudah proses komparasi data transaksi, mengidentifikasi selisih dengan lebih cepat, serta memperkuat akurasi koreksi jurnal. Selain itu, sistem SAP mendukung keterlacakan transaksi dan pengendalian internal melalui audit trail dan workflow approval. Temuan ini mempertegas pentingnya integrasi data antara sumber eksternal dan sistem internal dalam mendukung pelaksanaan rekonsiliasi bank secara efektif.
Literasi Keuangan dan Penggunaan Pembayaran Digital pada UMKM di Indonesia Rio Adika Putra; Muslimin Muslimin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.210

Abstract

Financial literacy plays an important role in supporting the ability of Micro, Small, and Medium Enterprises to adapt to the development of digital payments in Indonesia. The increasing use of QRIS, e-wallets, mobile banking, and technology-based payment services requires MSME actors to understand the benefits, risks, and proper use of digital financial services. This study aims to examine the role of financial literacy in the use of digital payments among MSMEs in Indonesia, including supporting factors, obstacles, and implications for strengthening MSME digitalization. This research uses a descriptive qualitative approach with a systematic literature study method. The data were obtained from 13 scientific articles indexed in nationally accredited journals at least Sinta 4, published between 2021 and 2026, and supported by official documents from relevant authorities. The findings show that financial literacy plays a role in increasing the readiness, trust, and decisions of MSME actors to use digital payments. However, low financial literacy, perceived risk, limited infrastructure, and conventional transaction habits remain obstacles to digital payment adoption. The implications of this study indicate the need for inclusive digital financial education, continuous assistance, and collaboration among the government, regulators, financial institutions, and fintech providers in strengthening the digital transformation of MSMEs.
Analisis Faktor-Faktor Ketidakpatuhan Wajib Pajak UMKM dalam Pelaporan dan Pembayaran Pajak Edgar Daffa Izdihar; Muslimin Muslimin
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.211

Abstract

Low tax compliance among micro, small, and medium enterprises (MSMEs) remains an unresolved challenge within Indonesia's tax ecosystem. This condition impedes government efforts to optimize state revenue and reflects structural as well as behavioral barriers that have yet to be comprehensively addressed. This study aims to identify and analyze the factors underlying non-compliant tax behavior among MSME taxpayers with respect to their tax reporting and payment obligations. Employing a descriptive quantitative research design, data were collected through questionnaires distributed to 120 MSME owners registered at the Pratama Tax Service Office (Kantor Pelayanan Pajak/KPP Pratama) in Surabaya. Data processing combined descriptive statistics with multiple linear regression analysis. The findings reveal that limited tax knowledge, complexity of administrative procedures, restricted access to digital technology, negative perceptions of applicable tax rates, insufficient outreach by tax authorities, low taxpayer awareness, and weak institutional trust in government constitute the most significant determinants of non-compliant behavior. Among these, limited tax knowledge (β = −0.412; p < 0.01) and complexity of administrative procedures (β = 0.358; p < 0.01) proved to be the strongest predictors. The coefficient of determination (R² = 0.631) confirms that these factors collectively explain 63.1% of the total variation in MSME taxpayer non-compliance. This study recommends targeted policy interventions, including simplification of reporting mechanisms, strengthening of sustained tax education programs, and development of technology-based tax services tailored to the capacity of MSME operators.
Co-Authors Amir Mahmud Edgar Daffa Izdihar Fajar Syaiful Akbar Nia Rifatul Izza Rio Adika Putra Saiful Anwar Siti Alisia Asri Suprapto Sri Trisnaningsih Vanesha Aulia Andini