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All Journal Jurnal Paradigma Ekonomika Fakultas Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Akuntansi Kompetif JURNAL MUTIARA AKUNTANSI Seminar Nasional Ilmu Terapan Priviet Social Sciences Journal International Journal of Management and Business
Ahmad Mukoffi, Ahmad
Program Studi Akuntansi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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RELASI SOSIAL, PERAN USAHA, SANKSI DAN SISTEM ONLINE TERHADAP KEPATUHAN PAJAK RESTORAN DI MALANG: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran Handayanto, Adrian Junaidar; Wibisono, Sukarno Himawan; Mukoffi, Ahmad; As’adi, As’adi; Sularsih, Hermi; Handayani, Sartina
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

The purpose of this study was to examine the effect of social relations, business roles, sanctions, and online systems on restaurant taxpayer compliance in Malang City. The sample used was 93 taxpayers. Data collection in the study using a questionnaire with multiple linear regression data analysis techniques. The results of the study are social relations, company functions, sanctions, and online systems all have a big impact on restaurant tax compliance in Malang City. Social relations for restaurant taxpayers, both in the form of social support and information sharing, can increase the level of tax compliance. Companies also play an active role in ensuring the tax compliance of restaurant taxpayers. Administrative and criminal sanctions play a major role in increasing restaurant taxpayer compliance. ease of access through online payment methods also plays an important role in increasing tax compliance. In order to improve restaurant tax compliance in Malang City, initiatives that build social interaction, the role of the business world, apply appropriate sanctions, and improve accessibility through online platforms can be developed and implemented.
Analisis Anggaran Biaya Operasional Dan Anggaran Pendapatan Terhadap Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada Counter Crocs TM Di Kota Malang Luan, Febriana Maria; Ekasari, Luh Dina; Mukoffi, Ahmad
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1963

Abstract

The purpose of this research is to find out the operational budget and revenue budget affect the level of financial performance at the crocs tm counter in Malang City. The design of this research is to use a quantitative descriptive method, in this research the data sources used are secondary data and primary data. The data collection techniques used in this research are interviews and observation. The data analysis technique used is quantitative descriptive analysis. It was found in the results of this research that operational variables can have a significant effect on the change ratio, while the revenue budget has no significant effect on the change ratio in Counter Crocs TM in Malang City, Malang City
Budaya Organisasi, Komitmen Profesional, Dan Etika Auditor Terhadap Kinerja Auditor Sesari, Vindi Slamet; Mukoffi, Ahmad; Sularsih, Hermi; Wardhani, Fidyah Arini Kusuma
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2420

Abstract

This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on the performance of auditors at the Surabaya public accounting firm. The type of research conducted is descriptive quantitative research with survey method. The number of respondents in this study were 60 respondents from 12 Public Accounting Firms in Surabaya which were selected randomly. The method of data acquisition comes from questionnaires that are distributed directly to respondents. The data analysis technique used multiple linear regression analysis and hypothesis testing using the determinant coefficient test, t-test, and f-test. The results of the study indicate that organizational culture, professional commitment, and auditor ethics have a significant influence on auditor performance.
Analysis of Non-Performing Loans Based on Internal and External Factors at The Karya Sentosa Market Traders Cooperative in Batu City Yufilda Maya Sira; Ida Iriani, Nur; Mukoffi, Ahmad
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.167

Abstract

Cooperatives are economic organizations owned and run by their members to achieve common economic goals. Internal and external variables can cause bad debts. This research analyzes the Non-Performing Loans Based on Internal and External Factors at The Karya Sentosa Market Traders Cooperative in Batu City (Koperasi Pedagang Pasar Karya Sentosa Kota Batu). A qualitative descriptive research approach was used. This study's data collection methods were literature review, interviews, and observations. This research finds that internal factors that cause bad debt include a weak credit analysis system and a lack of credit supervision. Otherwise, external factors causing bad debt include debtors' financial factors, intentional factors, and debtor character. Several strategies for handling bad debts consist of taking advantage of external opportunities, increasing internal strength by strengthening cooperative teamwork, increasing internal strength by increasing the number of collectors, and increasing the capacity of human resources in credit management. Furthermore, it is better to add members to collect to make the installment collection process easier in credit supervision. 
Pengaruh sistem pengendalian internal, ketaatan aturan dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi Himawan Wibisono, Sukarno; As’adi, As’adi; Mukoffi, Ahmad; Narsi, Yunita
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44364

Abstract

The purpose of this study is to determine the influence of the internal control system, compliance with rules and the suitability of compensation on the tendency of accounting fraud in SOEs listed on the IDX partially. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 6 SOEs listed on the IDX was obtained. This research data uses the financial statements of state-owned companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the tendency of accounting fraud with t count = 4,574, compliance with rules has a significant effect on the tendency of accounting fraud with t count = 4,200 and the suitability of compensation has a significant effect on the tendency of accounting fraud with t count = 4,163. These results prove that the existence of an internal control system, compliance with rules and the suitability of compensation are able to reduce the tendency of accounting fraud in SOE companies
Kualitas laporan keuangan: pengaruh sistem pengendalian intern, audit internal dan good corporate governance pada perbankan di BEI Mukoffi, Ahmad; Risnanigsih, Risnanigsih; Junaidar Handayanto, Adrian; As’adi, As’adi
Jurnal Paradigma Ekonomika Vol. 20 No. 2 (2025): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v20i2.44365

Abstract

The purpose of this study is to determine the influence of internal control system, internal audit and good corporate governance on the quality of financial statements in banking companies listed on the IDX partially and simultaneously. The research was conducted based on quantitative methods. The determination of this research sample uses the purposive sampling method so that a research sample of 8 banking companies registered on the IDX was obtained. The data of this study uses the financial statements of banking companies for the 2020-2024 period. The data analysis method used is multiple linear regression. The results of the study prove that the internal control system has a significant effect on the quality of financial statements with t count = 4,726, internal audit has a significant effect on the quality of financial statements with t count = 3,970 and good corporate governance has a significant effect on the quality of financial statements with t count = 4,487. The results of the joint internal control system, internal audit and good corporate governance have a significant effect on the quality of financial statements in banking companies listed on the IDX with a value of F count (13,605). The importance of quality financial reports to help stakeholders in making economic decisions.
PENGARUH NILAI KEADILAN PENERAPAN PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH KOTA MALANG Mukoffi, Ahmad; Wibisono, Sukarno Himawan
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 1 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.991 KB) | DOI: 10.33366/ref.v4i1.512

Abstract

Pada tanggal 12 Juni 2013 pemerintah telah mengundangkan Peraturan Pemerintah Nomor 46 Tahun 2013 tentang Penghasilan dari Usaha Yang Diterima Atau Diperoleh Wajib Pajak Yang Memiliki Peredaran Bruto Tertentu. Peraturan Pemerintah ini akan mulai berlaku sejak tanggal 1 Juli 2013.Peraturan pajak yang akan diterapkan tentunya menimbulkan tanggapan yang positif maupun negatif dikalangan masyarakat umum khususnya bagi pengusaha- pengusaha kecil dan menengah. Salah satu tanggapan dari masyarakat yang di sampaikan melalui media sosial adalah “ PP 46 Virus pembunuh masal….,50 juta UKM terancam bangkrut…., (Wicaksana, 2013). Tujuan penelitian adalah untuk bagaimana Pengaruh Nilai Keadilan Penerapan PP Nomor 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak UMKM di Kota Malang. Lokasi penelitian adalahdi Kota Malang yang masyarakatnya memiliki usaha mikro kecil menengah, dengan menggunakan analisis regresi linear sederhana. Uji regresi menunjukkan bahwa nilai keadilan berpengaruh secara positif terhadap kepatuhan wajib pajak, semakin besar nilai keadilan maka semakin besar juga tingkat kepatuhan wajib pajak.
The Effect of Company Growth, Company Size, Dividend Policy, and Capital Structure on The Value of Companies in Manufacturing Companies Listed on The Indonesia Stock Exchange for The Period of 2020-2023 Fransiska Destiana Solo; Mukoffi, Ahmad; Hidayat, Imam
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

Using secondary data from annual financial reports and Price to Book Value (PBV) as a measure of firm value, this study examines how firm size, business growth, dividend policy, and capital structure affect the value of manufacturing businesses listed on the IDX between 2020 and 2023. The results of the multiple linear regression analysis of this study indicate that firm growth has no significant impact on its value. On the contrary, the scale of the company significantly increases its value. The study's findings yield a number of important conclusions. First, the company's expansion does not have much effect on the value of manufacturing companies listed on the IDX. Second, it is clear that the size of a company affects its value, with larger companies often having higher values. Furthermore, there is no clear impact of the dividend policy on the company's valuation, which suggests that investors are more concerned with other considerations.
Pengaruh Financial Distress, Good Corporeate Govenance, Audit Report Lag dan Opini Audit Terhadap Ketepatan Waktu Publikasi Laporan Keuangan Mukoffi, Ahmad; Sulistyowati, Yayuk; Lewa, Diana Hera
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1962

Abstract

The purpose of this study is to determine the effect of financial distress, good corporate governance, audit report lag and audit opinion on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange partially. Research conducted based on quantitative methods. The determination of this research sample used the purposive sampling method so that research samples were obtained as many as 5 state-owned banking companies listed on the Indonesia Stock Exchange. This research data uses the financial statements of banking companies for the 2018-2022 period. The data analysis method used is multiple linear regression. The results proved that financial distress had a significant effect on the timeliness of financial statement publication, good corporeate govenance had a significant effect on the timeliness of financial statement publication, audit report lag had a significant effect on the timeliness of financial statement publication and audit opinion had a significant effect on the timeliness of financial statement publication. The results together / combined obtained financial distress, good corporeate govenance, audit report lag and audit opinion have a significant effect on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange with a calculated F value (4,875) or an effect of 62.5%. This result proves that the timeliness of financial statement publication is supported by low financial distress value, high good corporeate govenance, fast audit report lag and unqualified audit opinion
PENGARUH BUDAYA ORGANISASI, AUDIT INTERNAL, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN Mukoffi, Ahmad; Ekasari, Luh Dina; Nggungu, Florenstina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.4772

Abstract

Tujuan dari penelitian ini adalah untuk mengtahui bagaimana pengaruh budaya organisasi, audit internal, dan pengendalian internal pada upaya BKAD PEMKOT Batu dalam mencegah terjadinya kecurangan. Penelitian ini menggunakan metode deskripsi yang bersifat kuantitatif. Dalam reset ini yang menjadi sampel yaitu pegawai di BKAD BATU. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah total sampling. Jadi jumlah sampel dam penelitian ini adalah 40 orang. Pengumpulan data dalam penelitian ini dengan menggunakan kuisioner. Metode analisis data menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis.. Temuan penelitian menunjukkan bahwa audit internal, pengendalian internal, dan budaya organisasi secara signifikan berdampak pada pencegahan penipuan. Beberapa rekomendasi dibuat, antara lain perlunya menilai unsur-unsur lain untuk menghindari terjadinya kecurangan, seperti moral pejabat, kejujuran pejabat, dedikasi organisasi, dan kemampuan sumber daya manusia.
Co-Authors Aprilia Dwi Suanti, Riski Armita Hina Marumata, Rambu As’adi As’adi As’adi, As’adi Dina Ekasari, Luh Domianus Al Imanuel Metkono, Domianus Ekasari, Luh Dina Fransiska Destiana Solo Gunawan, Cakti Indra Hamanay, Nency Diera Handayani, Sartina Handayanto, Adrian Junaidar HARI PURNOMO Himawan W, Sukarno Himawan Wibisono, Sukarno Himawan, Sukarno Ida Iriani, Nur Imam Hidayat Indah, Sri Junaidar Handayanto, Adrian Kontesa , Karolina Lero Kaka, Adelsiana Lewa, Diana Hera Luan, Febriana Maria Moh. Saprawi, Moh. Narsi, Yunita Nggungu, Florenstina Nifanngeljau, Johanis Ren, Nofrida Herlinda Risnanigsih, Risnanigsih Risnaningsih ., Risnaningsih Sarlin, Lusia Sesari, Vindi Slamet Sularsih, Hermi Sulistiyowati, Yayuk Sumarno . Tato, Felagiana Wardhani, Fidyah Arini Kusuma Wibisono, Sukarno Himawan Wikardojo, Soko Yayuk Sulistyowati Yufilda Maya Sira