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Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation Delpiero Siringoringo, Zefanya Ieremia; Karsam, Karsam
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (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.v5i2.1054

Abstract

This research aims to analyze the effect of audit standard implementation, accounting literacy, cloud-based accounting technology adoption, training and mentoring, and internal control on the quality and auditability of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in East Java. The research employed a quantitative approach with an explanatory design. The sample consisted of 107 MSME owners/managers selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression with SPSS, including classical assumption tests, F-tests, and t-tests. The results show that simultaneously, all five independent variables have a significant effect on financial statement quality (F = 58.605; p = 0.000) with an R² contribution of 0.744. Partially, the adoption of cloud-based accounting technology (p = 0.018) and internal control (p < 0.001; Beta = 0.715) have a positive and significant effect, with internal control being the most dominant factor. In contrast, audit standard implementation (p = 0.268), accounting literacy (p = 0.788), and training and mentoring (p = 0.532) show no significant effect. These findings highlight that improving the quality of MSME financial statements is more influenced by technical factors and operational controls rather than merely knowledge or the availability of standards. Recommendations include strengthening internal control, adopting cloud-based accounting technology, and implementing practice-based mentoring to enhance the accountability and auditability of MSME financial statements.
The Effectiveness of Film Music in Creating Comedic and Dramatic Atmospheres in the Short Fiction Film "Jarene" trilaksono, yunanto; Karsam, Karsam; Tuahuns, Rizky Machmud Adi Pratama
Terob : Jurnal Pengkajian dan Penciptaan Seni Vol. 16 No. 1 (2025): Oktober
Publisher : Sekolah Tinggi Kesenian Wilwatikta Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20111/terob.v16i1.95

Abstract

This research aims to analyze the effectiveness of musical accompaniment in creating a comedic and dramatic atmosphere in the fictional short film titled "Jarene". Music, as an audio element in film, plays a crucial role in enhancing visual narratives and the audience's emotions. The method used in this study is descriptive qualitative with a semiotic and audiovisual aesthetic analysis approach. Data were obtained through direct observation of the film "Jarene", interviews with the filmmakers, and literature studies related to film music theory and dramaturgy. The results indicate that the selection of music type, tempo, harmony, and synchronization with visual scenes can effectively create a contrast in atmosphere between comedic and dramatic segments in the film. Fast paced music with light melodies tends to enhance the comedic tone, while slow tempo music with minor harmonies is effective in depicting dramatic moods. This study concludes that well designed musical accompaniment can enhance the quality of emotional delivery and strengthen the narrative message in short films. These findings are expected to serve as a reference for filmmakers in utilizing music elements to support the atmosphere in their audiovisual works.
TOTE BAG BERBAHAN TENUN GEDHOG SEBAGAI PRODUK PENUNJANG BAGI UKM TENUN DAN BATIK GEDHOG TUBAN Bramantijo, Bramantijo; Karsam, Karsam; Priyoleksono, Totok
Batoboh Vol 2, No 2 (2017): Batoboh -Jurnal Pengabdian Pada Masyarakat
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/bt.v2i2.355

Abstract

Tenun Gedhog Tuban merupakan produk penyangga bagi produksi batik Gedhog. Sebagai produk penyangga, maka produksi tenun Gedhog sangat tergantung pada kelancaran pemasaran batik Gedhog. Minat konsumen terhadap tenun Gedhog saat ini makin menurun, karena dinilai kurang cocok sebagai bahan sandang, sehingga diperlukan pengembangan produk yang memanfaatkan material dasar tenun Gedhog agar UKM tenun Gedhog terus dapat bertahan. IbM perajin tenun Gedhog di Kabupaten Tuban ini menetapkan dua mitra, yaitu kelompok perajin tenun Sumber Rejeki dari Desa Gaji dan kelompok perajin tenun-batik Margo Asri dari Desa Margorejo, Kec. Kerek, Kab. Tuban, bertujuan untuk meningkatkan kualitas SDM perajin tenun Gedhog dalam pengembangan desain produk dan manajemen pemasaran. Target khusus kegiatan IbM ini adalah: 1) meningkatnya pengetahuan dan ketrampilan perajin dalam pengembangan desain produk tenun sehingga mereka dapat menciptakan varian produk dengan bahan dasar tenun yang mereka produksi, 2) meningkatnya kemampuan manajemen perajin dalam pemasaran produk, khususnya menggunakan media online.Dalam pelaksanaan IbM ini, transfer pengetahuan dan ketrampilan dilakukan melalui kegiatan: 1) pelatihan pengembangan desain produk berbahan tenun dan batik Gedhog berupa beragam produk tote bag, 2) penerapan desain produk tote bag melalui produksi masal oleh kelompok perajin dan perajin lainnya dalam wilayah kegiatan serta promosi produk secara online, 3) pendampingan dan evaluasi terhadap jalannya program IbM serta hasil yang dicapai.Hasil akhir yang diharapkan dari kegiatan IbM ini adalah kemandirian dan peningkatan kesejahteraan mitra UKM memalui pengembangan usaha yang berbasis pada produk dasar mereka berupa tenun dan batik Gedhog.
PEMAHAMAN, KESADARAN , SANKSI PAJAK, PELAYANAN FISKUS, E-FILLING SYSTEM DAN KEPATUHAN WAJIB PAJAK: UNDERSTANDING OF TAXPAYERS, TAXPAYER AWARENESS, TAX PENALTIES, FISCAL SERVICES, AND E-FILLING SYSTEMS AND THE COMPLIANCE OF INDIVIDUAL TAXPAYERS Karsam, Karsam; Sasmita, Djenni; Dewi, Susana; Solihin, Solihin; Tedja, Bambang; Ksp, Agnes
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 3 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.3.371-382

Abstract

Low tax compliance, has an impact on state revenues. Therefore the government has taken various ways to improve tax compliance. The purpose of this study determinedness-Filling systems, tax penalties, Fiscal Services, taxpayer awareness, and understanding of taxpayers have significant influences on the compliance of individuals taxpayer registered with the Jakarta Tax Office either partially or simultaneously. Data were obtained from 120 respondents who were registered as individuals taxpayer at Jakarta Tax Office. By using multiple linear regression techniques, the result of the study shows that the e-Filling system, tax penalties, tax services, taxpayer awareness, and the understanding of taxpayers have positive and significant effects on the compliance of individuals taxpayer registered with the Jakarta Tax Office.
The Influence Of Financial Technology Products, Investment Knowledge, Student Investment Interest And Return On Investment Decisions. Case Study On Students In Sidoarjo Regency, East Java Fadilah, Ulil; Solihin, Solihin; Karsam, Karsam
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1192

Abstract

Investment decisions in personal financial management especially for students is crucial because investment is a process of learning to manage finances, starting now and in the future. Low knowledge about planning an often makes students experience fraud, because offers from investment returns are also very tempting. Based on the phenomenon, this study aims to determine the effect of financial technology, investment literacy, investment interest, and return investment tolerance on investment decisions. This research was conducted by distributing questionnaires to respondents with the criteria of students at the University of Sidoarjo city in study program, economy & business class. The number of research respondents was 288 students and data management used SmartPLS 3.2.8 analysis techniques. The results of this study state that financial technology, investment literacy, investment interest has a positive and significant effect on investment decisions, while return investment have a insignificant effect on investment decisions of University student University of Sidoarjo city in study program economy & business.
Kajian Ciri dan Motif Batik Jombangan: Studi Kasus Jombang Kota Santri Karsam, Karsam
PANGGUNG Vol 34 No 3 (2024): Kreativitas, Seni Kontemporer, dan Pariwisata Berkelanjutan
Publisher : LP2M ISBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26742/panggung.v34i3.3558

Abstract

Tujuan penelitian ini adalah untuk mengetahui ciri motif batik Jombangan tahun 2000-2009 dan tahun 2010-2022 serta mengetahui cirinya dimana Jombang sebagai kota Santri. Penelitian ini menggunakan metode kualitatif, pedekatan triangulasi. Teknik pengambilan data dengan cara observasi, FGD, literatur, dan pratik langsung. Hasil penelitian yaitu: visual batik Jombangan tahun 2000-2009 menggunakan motif Candi Arimbi. Tahun 2010-2022 menggunakan motif Ringin Contong. Adapun yang mencirikan Jombang Kota Santri belum ditemukan. Selain itu, diketahui bahwa ciri batik Jombangan dipengaruhi oleh faktor politik, ….. Penelitian ini diharapkan bermanfaat bagi para UKM Batik Jombang dan para pembaca serta peneliti lainnya. penelitian ini hanya fokus pada ciri-ciri motifnya, bagi peneliti lain dipersilahkan untuk mengembangkan penelitian ini. Kata Kunci: Motif batik; Jombangan; Kota Santri
Pengaruh Strategi Bisnis Terhadap Sistem Pengendalian Manajemen Studi pada BUMN Kategori Industri Strategis di Indonesia Karsam, Karsam
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6792

Abstract

The objective of this study is to investigate the influence of business strategy for management control system. The study was carried out on twelve state-owned enterprises strategic industries (BUMNIS) in Indonesia between 2015 and 2016. The studied BUMNIS were selected based on criteria. The data was collected from questionaires that filled by top managements, the board of directors and internal control unit staff. In total, there were sixty respondents and 100% respondent rate. Structural Equation Modelling (SEM) with PLS approach was used to analysis the survey results. This study demonstrates that business strategy has an impact on management control systems of studied BUMNIS.
Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Karsam, Karsam; Ariyanto, Stefanus; Putro, Dian Permana
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14634

Abstract

Objective The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units.Design/methodology The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results.Results This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner. Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.
Pengaruh Pengalaman Kerja, Independensi Dan Kompetensi Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Jakarta Timur dan Bekasi) Alvin, Arya Alam; Karsam, Karsam; Syafrudin, Syafrudin; Gantino, Rilla
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.458

Abstract

The purpose of this study was to determine the effect of work experience, independence, and competence on audit quality at Public Accounting Firms in East Jakarta and Bekasi. The population in this study were auditors, including partners in the KAP in East Jakarta and Bekasi, with a sample of 100 respondents. Data Collections using the questionnaire method, the data analysis method using multiple linear regression and using the SPSS computer system version 25, which concludes that each variable of Work Experience, Independence, and Competence affects audit quality. Simultaneously, work experience, independence, and competence affect audit quality
Co-Authors Abbas, Yeni Elfiza Abdullah Khoir Riqqoh Achmad Yanu Aliffianto Ade Rahmat, Ade Adrianto, Novan Agustin, Dinni Ahmadun, Ahmadun Al-Hakim, Rosyid Alvin, Arya Alam Apriliani, Ika Mega Basyiruddin Nur Bramantijo Bramantijo Budiandru, Budiandru Cahyadisaputro, Barma Cahyadisaputro, Barma Chandra, Cynthia Joanna Darmawanto, Darmawanto Darwin Yuwono Riyanto, Darwin Yuwono Delpiero Siringoringo, Zefanya Ieremia Dewi, Susana Dhika Yuan Yurisma Dinda Masfufah Hasyl Dr. Solihin, Ak.,M.Si.,CA , Dr. Solihin, Ak.,M.Si.,CA Fadilah, Ulil Fenty Fahminnansih, Fenty Firdaus, Gitra Dana Hardman Budiardjo, Hardman Hastuti Indra Sari Hernandi Sukmana Putra, Hernandi Sukmana Hidayah, Hexa Hudin, Norlaile Salleh In Mamal Siin Fara Dewinta Pramanda Khusnul Imad Ksp, Agnes Kurniawan, Eko Pramudya Kusumawardhani, Devi Lanu, Vero Lanu, Veronika M. Fathon M.Sholihah, Siti Mahardika Prasetya Marliana, Thika Matahari, Aneshar Nadira Diona Maya Sova Muh Bahruddin Muhammad Suhairi, Muhammad Noor, Basyiruddin Novan Andrianto Nugroho Mardi Wibowo Nur, Basyirudin Pamungkas, Moch. Haqi Putri aisyha Putri, Agnes Karunia Samesta Putri, Esa R. C. Putro, Dian Permana Rahmadia, Ayu Rahmani, Aam Rainanto, Bambang Hengky Ronald Jeremias Mukin Ruslim, Gunawan Sabar Napitupulu Safrudin Safrudin Sasmita, Djenni Sasmita, Jenny Setiawan, Feri Shabrina, Mira Shasdia, Abadillah Rachmat Sigit Prayitno Yosep Silva, Guilhermino da Siswadi Siswadi SISWADI SISWADI Solihin Solihin Sri Yulianti Stefanus Ariyanto, Stefanus Sudaryanto, Andi Suhartono, Edy Surya Dharma, Anak Agung Gede Syafrudin Syafrudin Tedja, Bambang Teguh Sutanto Thomas Hanandry Dewanto Totok Priyoleksono trilaksono, yunanto Tuahuns, Rizky Machmud Adi Pratama Ulil Fadilah Yunanto Tri Laksono, Yunanto Tri Yuyun Widiastuti Zulmita, Zulmita