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All Journal Fokus Bisnis Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JABE (Journal of Applied Business and Economic) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Jurnal E-Bis: Ekonomi Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Jurnal Ekonomi dan Teknik Informatika Research Fair Unisri Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Ekonomika Dan Bisnis Governors Prosiding Seminar Nasional Teknologi Informasi dan Bisnis Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Akhmad Syarifudin
Universitas Putra Bangsa
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

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Dampak Transformasi Digital Terhadap Audit Intern, Manajemen Risiko, Dan Pengendalian: Tinjauan Literatur Suwandi, Eko Darmawan; Syarifudin, Akhmad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2565

Abstract

Transformasi digital audit internal telah membawa perubahan mendasar dalam peran auditor dan pendekatan terhadap manajemen risiko serta pengendalian internal. Penelitian ini bertujaun untuk menganalisis pergeseran fokus audit internal di era digital dan mengeksplorasi bagaimana digitalisasi mendorong auditor internal mengambil peran yang lebih konsultatif. Tinjauan literatur ini juga mengidentifikasi tantangan dan peluang yang muncul dalam pergeseran peran ini, serta mengevaluasi pengaruh digitalisasi terhadap efektivitas manajemen risiko dan pengendalian internal. Dengan metode Systematic Literature Review (SLR), penelitian ini mengkaji tren, tantangan, dan peluang digitalisasi audit dalam sepuluh tahun terakhir, mencakup teknologi seperti big data analytics, artificial intelligence (AI), dan robotic process automation (RPA). Hasil penelitian menunjukkan pergeseran fokus audit internal di era digital, dari aspek finansial ke aspek operasional, kepatuhan, dan strategis. Digitalisasi juga mengubah peran auditor internal menjadi lebih konsultatif, memberikan wawasan strategis, serta meningkatkan kolaborasi dengan manajemen untuk identifikasi dan mitigasi risiko. Hasil penelitian juga menunjukkan bahwa digitalisasi tidak hanya meningkatkan efisiensi dan efektivitas audit tetapi juga memperluas cakupan analisis risiko, mendukung deteksi penipuan, dan meningkatkan kualitas pengendalian internal. Namun, terdapat tantangan utama dalam digitalisasi seperti kebutuhan pengembangan kompetensi digital auditor, risiko keamanan data, dan biaya implementasi teknologi yang tinggi, terutama bagi organisasi dengan sumber daya terbatas. Penelitian ini berkontribusi pada pemahaman digitalisasi audit internal, dan menawarkan wawasan pentingnya budaya inovasi, perencanaan anggaran teknologi, dan penguatan tata kelola data untuk memitigasi tantangan digitalisasi audit internal. Studi ini mengidentifikasi beberapa research gap yang perlu dieksplorasi sebagai agenda penelitian selanjutnya seperti: pengembangan kerangka kerja audit digital yang adaptif, analisis dampak digitalisasi terhadap tata kelola dan manajemen risiko, serta evaluasi efektivitas strategi mitigasi risiko keamanan data. Hasil studi ini memperkuat relevansi digitalisasi audit internal dalam meningkatkan akuntabilitas, efisiensi, dan integritas organisasi baik di sektor publik maupun swasta.
Ketimpangan Fiskal Pasca UU HKPD: Analisis PDRD, Kemandirian, Dan Pola Belanja Kabupaten/Kota Di Jawa Tengah Syarifudin, Akhmad; Darmawan Suwandi, Eko
Prosiding Seminar Nasional Teknologi Informasi dan Bisnis Prosiding Seminar Nasional Teknologi Informasi dan Bisnis (SENATIB) 2025
Publisher : Fakultas Ilmu Komputer Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/59eeb405

Abstract

Penelitian ini menganalisis dampak implementasi UU Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Daerah (UU HKPD) terhadap lonjakan PDRD, pola belanja, dan ketimpangan fiskal kabupaten/kota di Jawa Tengah. Sumber data dari realisasi APBD, menggunakan sampel enam kabupaten dan tiga kota periode 2021–2024. Analisis dilakukan melalui struktur pendapatan, pola belanja kabupaten/kota, perhitungan rasio keuangan daerah (efisiensi, efektivitas, dan kemandirian), Coefficient of Variation (CV), dan Indeks Gini fiskal terhadap Pendapatan Asli Daerah (PAD). Hasilnya menunjukan terjadinya lonjakan signifikan pada PDRD di sebagian besar daerah, khususnya retribusi daerah meningkat hingga diatas 1000% di beberapa kabupaten. Namun, lonjakan PDRD belum sepenuhnya menurunkan ketimpangan fiskal horizontal. Struktur pendapatan daerah dari PAD dan transfer naik, namun terjadi penuruan lain-lain PAD di sebagian besar daerah. Nilai CV rasio kemandirian fiskal 33,45% dan Indeks Gini fiskal terhadap PAD sebesar 0,30 menunjukkan tingkat ketimpangan tergolong sedang hingga tinggi, dengan kota memiliki kapasitas fiskal lebih tinggi dibanding kabupaten. Selain itu, belanja modal daerah meningkat seiring kenaikan pendapatan, tetapi lonjakan belanja hibah di sejumlah daerah memunculkan risiko moral hazard, karena cenderung diarahkan ke belanja yang tidak selalu produktif. Tingkat kemandirian fiskal di kabupaten, rata-rata rendah 15%–24%, sementara kota diatas 30%, seperti Semarang 52% dan Surakarta 42%. Temuan ini menunjukan UU HKPD telah mendorong peningkatan kapasitas fiskal daerah melalui lonjakan PAD, tetapi belum cukup efektif mengatasi ketimpangan fiskal antarwilayah dan meningkatkan kemandirian fiskal secara merata. Diperlukan kebijakan afirmatif dan penguatan tata kelola keuangan daerah agar lonjakan pendapatan benar-benar diarahkan pada belanja yang produktif, efisien, dan berkelanjutan
Determinants of financial performance and stock value in sharia and conventional bank Akhmad Syarifudin; Eko Darmawan Suwandi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID-19 pandemic has adversely affected the economy, leading to a decrease in the financial resources available to borrowers and the implementation of rules that restrict access to funding. The objective of this study is to analyze the factors that influence the financial performance and stock value of Sharia and conventional commercial banks that are publicly traded on the Indonesia Stock Exchange. The secondary data source consists of annual bank financial reports spanning the period from 2017 to 2021. The application of Multiple Linear Regression with SPSS and SEM is utilized in testing. The Mann Whitney Test was employed to conduct the difference test. This study discovered disparities in the factors that influence profitability and share value between Sharia and regular banks. The findings indicate that the factors CAR, FDR, BOPO, and NPL have a limited impact on the ROA of Islamic banks. Conventional banks demonstrate that the capital adequacy ratio (CAR) and the loan-to-deposit ratio (FDR) do not impact the return on assets (ROA). However, the operating expenses to operating income ratio (BOPO) and the non-performing loans ratio (NPL) have a detrimental influence on ROA. Additional research indicates that CAR has a favorable impact on the stock value of Islamic banks, but it does not have any influence on the stock value of conventional banks. Moreover, the ROA positively impacts the share value of conventional banks, while it does not have any influence on the share value of Islamic banks. In addition, the research findings indicate that the ROA does not serve as a mediator for the impact of CAR on the value of shares, regardless of whether it is in Islamic or conventional banks. Banking management must enhance control over BOPO and NPL while increasing CAR to boost profitability and share value.
Pengaruh Intellectual Capital Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Perusahaan Consumer Goods dan Miscellaneous Industry di Indonesia Eko Darmawan Suwandi; Akhmad Syarifudin
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2892

Abstract

This study aims to examine the influence of intellectual capital and managerial ownership on the financial performance of companies listed on the Indonesia Stock Exchange, focusing on the consumer goods and miscellaneous industry sectors during 2017–2022. The study employs a quantitative approach using panel data regression based on financial statements from 50 companies selected through purposive sampling. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC), managerial ownership is measured by the proportion of shares owned by management, while financial performance is proxied by Return on Assets (ROA) and Return on Equity (ROE). The findings indicate that intellectual capital has a positive and significant effect on financial performance, whereas managerial ownership has no significant individual effect. Nevertheless, both variables jointly exert a significant influence on firm financial performance. The novelty of this study lies in integrating the Resource-Based View and Agency Theory to explain the simultaneous role of intellectual capital and managerial ownership using panel data within two strategic manufacturing sectors in Indonesia. This study contributes to the literature by providing empirical evidence that intellectual capital plays a more dominant role than managerial ownership in improving financial performance in emerging market firms and offers managerial implications for strengthening intellectual capital management and corporate governance practices.
Systematic Literature Review (SLR) on Financial Performance in State-Owned Enterprises (SOEs) in Indonesia Eko Darmawan Suwandi; Akhmad Syarifudin
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7313

Abstract

This study aims to systematically review the development of financial performance research on Indonesian State-Owned Enterprises (SOEs) during the 2015–2024 period. SOEs play a strategic role in Indonesia’s economy; however, recurring issues such as inefficiency, weak governance, financial distress, and the impact of the Covid-19 pandemic have raised concerns regarding their financial sustainability. This research employs a Systematic Literature Review (SLR) approach following the framework of Kitchenham and Charter. Articles were collected from Google Scholar using the search string “Financial Performance of SOEs,” with inclusion criteria limited to peer-reviewed journal articles published between 2015 and 2024 and focusing on financial performance analysis. A total of selected studies were analyzed to identify dominant themes, measurement methods, determinants, and findings related to SOEs’ financial performance. The results indicate that while several SOEs demonstrate healthy financial performance based on profitability, liquidity, and solvency ratios, a significant number continue to experience poor performance due to weak management practices, high debt levels, inefficiency, and governance issues. The findings also reveal mixed evidence regarding the impact of privatization on financial performance, with some studies reporting improvements and others indicating no significant effect. Furthermore, the Covid-19 pandemic substantially worsened the financial condition of many SOEs, particularly in capital-intensive sectors. This study contributes by synthesizing empirical evidence on SOE financial performance and provides insights for policymakers and SOE management to strengthen governance, efficiency, and financial resilience.
Co-Authors Akbar Ilham Nursetyo Anton Prasetyo Asih, Eka Murni Asriyatun, Novi Dani Rizana Darmawan Suwandi, Eko Diana Yuniarti Eka Murni Asih Eko Darmawan Suwandi Febriyanti, Tika Harini Abrilia Setyawati Ma'rifah, Siti Miftahul Huda Novi Asriyatun Nursetyo, Akbar Ilham Puspita Hendarwati Rizki Ramadhani Susi Astuti Susi Astuti Suwandi, Eko Darmawan Yulika Zulfatun Ni'mah Yuniarti, Diana