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All Journal Jurnal Reviu Akuntansi dan Keuangan Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal The Winners Journal of Accounting and Investment Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Riset Akuntansi Terpadu Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Jurnal Noken: Ilmu-Ilmu Sosial Jurnal Organisasi Dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JURNAL EKSBIS Dinasti International Journal of Education Management and Social Science Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Kontigensi: Jurnal Ilmiah Manajemen Journal of Applied Business, Taxation and Economics Reseach Al-Buhuts (e-journal) Journal of Accounting and Finance Management (JAFM) International Journal of Applied Business and International Management Eduvest - Journal of Universal Studies GSE-journal Jurnal Kajian Ekonomi dan Perbankan Syariah
Tubagus Ismail
University Of Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Innovation, CSR, Work Environment, Company Reputation Financial Performance with Strategic Objectives as Mediation Variables Mutia Rizky Septiani; Tubagus Ismail; Munawar Muclish
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.98

Abstract

Financial performance, one of which is in the financial sector. The decline in financial performance, during the COVID-19 pandemic, could be caused by a decline in the debtor's financial condition, late payments and other payment problems, as well as the deteriorating business prospects of creditors. Which results in a decline in credit quality or the occurrence of bad loans which will have an impact on the decline in banking financial performance. In this case, the disbursement of credit in a larger amount compared to customer deposits will cause banks to face liquidity risk which will lead to a decline in banking financial performance. The COVID-19 pandemic has not only impacted the financial performance of the banking sector, but also the performance of companies financing, one of which is fintech. Thus, giving rise to various services in the field of financial services by utilizing modern technology that provides services in the form of payments, lending money, investments, transfers
The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information Windi Nawati; Tubagus Ismail; Munawar Muclish
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.108

Abstract

The purpose of this study was to determine The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 10 pharmacy companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 23. Based on the results of the study, it can be concluded that the first audit report has a significant positive effect on book value per share. Second, the audit report has a significant positive effect on the value of earnings per share. Third, KAP size has a significant positive effect on book value per share. Fourth, the size of KAP has a significant positive effect on the value of earnings per share.
Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data Imam Hidayat; Tubagus Ismail; Muhamad Taqi; Agus Solikhan Yulianto
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.23072

Abstract

This study aims to examine the effect of media exposure, environmental performance, profitability, company size on disclosure of carbon emissions. The research population includes all companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in the study was determined by purposive sampling technique and 18 companies were found over a period of 5 years, resulting in 90 research samples. The analytical method used is Panel Data Regression Analysis. The results of the study show that media exposure, environmental performance and company size have a positive effect on disclosure of carbon emissions, while profitability has no effect on disclosure of carbon emissions. The limitation of this research is that this research only focuses on manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX), so that it cannot describe the condition of the population of all companies in Indonesia so that it can provide different results if carried out in different industries. The results of this study are expected to pay more attention to the company's environmental impact by increasing disclosure of environmental information related to greenhouse gas emissions because it can be added value to the company for stakeholders or investors.
Management Control System, Innovation Dan Organizational Performance Risman Nursyamsir; Tubagus Ismail; Iis Ismawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1839

Abstract

This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure, and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program.   The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
The Effect of Audit Findings, Local Government Losses, and Follow-up of Audit Recommendations on the Public Services Quality Through the Audit Opinion of Local Government Financial Statements in Sulawesi Saipuloh Saipuloh; Tubagus Ismail; Wahyu Maulid Adha
International Journal of Applied Business and International Management Vol 8, No 3 (2023): December 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i3.2639

Abstract

With the existence of local governments and regional autonomy, the provision of public services will be of higher quality because local governments are close to communities throughout Indonesia. Several factors can influence the quality of public services provided by local governments, such as audit findings, local government losses, follow-up on audit recommendations, and audit opinions on Local Government Financial Statements (LGFS). The purpose of this study is to analyze the direct and indirect effects of audit findings, local government losses, and follow-up on audit recommendations on the quality of public services in Sulawesi in 2020-2021, with the audit opinion of LGFS as an intervening variable. The research analysis method used was SEM-PLS. The results found that audit findings have no significant effect directly on the audit opinion of LGFS and public service quality. Local government losses have a direct negative effect and are significant for the audit opinion of LGFS and the quality of public services. Follow-up on audit recommendations has a positive and significant effect on the audit opinion of LGFS and the quality of public services. The audit opinion of LGFS has no significant effect on the quality of public services. The audit opinion of LGFS is unable to mediate the indirect effect between audit findings, local government losses, and follow-up on audit recommendations on the quality of public services.
Exploring Trust Dynamics in Islamic Insurance Company Halim, Abdul; Ismail, Tubagus; Mubarok, Faizul
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15267

Abstract

This paper examines the determinants of customer trust in Islamic insurance agents in Bumida Islamic Unit Insurance. An online questionnaire that included information on customers' views of Islamic insurance agents was used to collect data from all Bumida Islamic Unit Insurance branch offices. The Structural Equation Models with Partial Least Square (SEM-PLS) approach is used for quantitative analysis. The primary data used in this research was obtained from 60 respondents from some Islamic branches of Bumida Islamic Unit Insurance. It was found that communication, expertise, and image determine customers' trust in Islamic insurance agents on Bumida Islamic Unit Insurance's significant values. These findings support the previous research findings on this issue. Customer trust in Islamic insurance agents is essential, but more is needed to construct customer trust. This research proposes a new perspective on what determines the trust of insurance customers in Islamic insurance agents.
Pengaruh Risiko Bank Terhadap Profitabilitas (Studi Kasus Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2020) Hermawan, Bambang; Ismail, Tubagus; Ichwanudin, Wawan
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 5, No 2 (2021)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v5i2.13082

Abstract

This study aims to examine and determine the effect of bank risk on profitability in the banking sector listed on the Indonesia Stock Exchange for the 2015-2020 period. Bank risk includes credit risk, market risk, operational risk, liquidity risk, capital risk and bankruptcy risk. The total sample is 36 banks. This study uses panel data regression analysis. The results showed that credit risk and operational risk had a significant negative effect on profitability. Market risk, capital risk and bankruptcy risk have a significant positive effect on profitability. Meanwhile, liquidity risk has no significant effect on profitability. Simultaneously, all bank risks have a significant positive effect on profitability together. The level of determination is 96.94%, while 3.06% is influenced by other variables notincluded in this study
The Influence of Competency, Professionalism and Auditor Independence on Audit Quality with Integrity as a Moderation Variable at DKI Jakarta Public Accounting Firm (Empirical Study at The Public Accounting Office of DKI Jakarta Province) Sulaeman, Andri; Ismail, Tubagus; Mulyasari, Windu
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.287

Abstract

This research aims to examine and analyze the influence of auditor competence, auditor professionalism, auditor independence on audit quality, which is moderated by integrity at Public Accounting Firms in DKI Jakarta. This research uses primary data in the form of a questionnaire with the research sample being employees of a public accounting office in DKI Jakarta. The population used in this research were all auditors working at the Public Accounting Firm (KAP) of DKI Jakarta Province, with a total of 260 registered KAPs. The sampling technique in this research used the purposive sampling method. In this research, the analytical techniques used were validity testing, reliability testing and hypothesis testing with the help of a statistical application in the form of Smart PLS 4.The research results show that the relationship between competency (X1) and audit quality (Y) has a t statistics value of 2,226 > 1.96 with a p value of 0.000, meaning that H1 is accepted. The relationship between auditor professionalism has a t statistic of 2,320 > 1.96 with a p value of 0.000, meaning that H2 is accepted. The relationship between auditor independence has a t statistic of 2.226 > 1.96 with a p value of 0.000, meaning that H3 is accepted. That the auditor integrity variable moderating auditor competence, auditor professionalism and auditor independence on audit quality has a t statistical value of 2.336 > 1.96, meaning that H4, H5, H6 are accepted.
KEPUASAN KLIEN DAN KEGUNAAN LAPORAN AUDIT EKSTERNAL STAKE HOLDER (PERSPEKTIF KLIEN AUDIT) Tubagus Ismail
Jurnal Organisasi dan Manajemen Vol. 11 No. 1 (2015)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.011 KB) | DOI: 10.33830/jom.v11i1.14.2015

Abstract

The purpose of the paper is to test a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. A questionnaire was mailed to audit clients, i.e. of manufacturing go public companies in the province of Banten; 57 useable questionnaires were returned. Data were processed using the SEM software Partial Least Square (PLS). The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. The higher auditors competence is perceived to be by the clients, the more satisfied they are with the audit and the more useful they believe the audit is to external stakeholders. The more skeptical the auditor is perceived to be by the clients, the less satisfied they are with the audit and the moreuseful they believe the audit is to external stakeholders. The findings extend previous results, the better the relationship with the auditor is perceived to be by the clients, the more satisfied they are with the audit and the less useful they believe the audit is to external stakeholders. The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. Tujuan dari artikel ini adalah untuk menguji model persamaan struktural (SEM) atas kepuasan klien, audit, dan persepsi klien tentang kegunaan audit kepada pemangku kepentingan eksternal. Responden penelititan ini adalah 57 klien audit, yang bekerja di perusahaan manufaktur go public di Provinsi Banten. Data diolah dengan menggunakan softwareSEM Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa auditor menghadapi kesulitan dalam menangani kesetiaan yang terbagi bagi, antara harus berada pada posisi kepuasan klien dan kegunaan kepada para pemangku kepentingan eksternal. Semakin berkompeten auditor, semakin puas klien audit dan lebih bermanfaat untuk stakeholdereksternal. Semakin skeptis auditor yang dianggap oleh klien, semakin kurang puas mereka klien audit dan semakin berguna untuk stakeholdereksternal. Semakin baik hubungan dengan auditor yang dianggap oleh klien, semakin puas klien audit dan kurang berguna bagi stakeholdereksternal. Penelitian ini membahas masalah penelitian audit belum secara eksplisit dipertimbangkan.
Exploring Trust Dynamics in Islamic Insurance Company Abdul Halim; Tubagus Ismail; Faizul Mubarok
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15267

Abstract

This paper examines the determinants of customer trust in Islamic insurance agents in Bumida Islamic Unit Insurance. An online questionnaire that included information on customers' views of Islamic insurance agents was used to collect data from all Bumida Islamic Unit Insurance branch offices. The Structural Equation Models with Partial Least Square (SEM-PLS) approach is used for quantitative analysis. The primary data used in this research was obtained from 60 respondents from some Islamic branches of Bumida Islamic Unit Insurance. It was found that communication, expertise, and image determine customers' trust in Islamic insurance agents on Bumida Islamic Unit Insurance's significant values. These findings support the previous research findings on this issue. Customer trust in Islamic insurance agents is essential, but more is needed to construct customer trust. This research proposes a new perspective on what determines the trust of insurance customers in Islamic insurance agents.
Co-Authors Abbas, Dirvi Surya Abdul Halim Adha, Wahyu maulid Agus Sholikhan Yulianto Agus Sholikhan Yulianto Agus Solikhan Yulianto Aji, Danyaka Putra Amrullah, Rahadian Andriani, Rosedian anti, Pebri Astuty , Sri Bastian, Elvin Bastian, Elvin Budi Ismantoro, Budi Bustanul Arifin Chandra, Rita Darjat Sudrajat Darjat Sudrajat, Darjat Desiana Rahmawati Destiur Krisnasari Simatupang Dra. Nurainun M.M.,Ak Bangun Faizul Mubarok Fitriyah Nurhidayah Halim, Abdul HARDIANTO - Helmi Yazid Hermawan, Bambang Imam Abu Hanifah Ina Indriana, Ina Indah Setiowati Ira Geraldina Irawati Irawati Ismawati, Iis Isnan Hari Mardika Kokali, Johni Komarudin, Mochamad Fahru Kurniatin, Esti Lia Uzliawati Meutia Meutia Meutia, Meutia Meutia, Meutia Moch. Abdul Kobir Muhammad Taqi Mulyasari, Windu Munawar Muchlish Munawar Muclish Munawar Muclish Mutia Rizky Septiani Nasrullah, Nasrullah Nauw, Karel Nela Dharmayanti Noor, Vera Fitriani Norhamida, Hana Nurdyanto, Sapto Dwi Nurhayadi, Willy Nurul Ummi Pardamean Daulay Purwanto, Agus Joko Putri Mutira Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Reni Farwitawati, Reni Rini Yayuk Priyati, Rini Yayuk Risman Nursyamsir RR. Ella Evrita Hestiandari Rudi Zulfikar Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saipuloh Saipuloh Saipuloh, Saipuloh Sapiri, Muhtar Sari, Ika Sholikhan Yulianto, Agus Sulaeman, Andri Taqi, Muhamad Taqi, Muhamad Uji Nurhayati, Unggul Wahyu Maulid Adha Wawan Ichwanudin Windi Nawati Yanti Yanti Yanti Yanti Yulianto, Agus Solikhan Yuniarti, Rita Yusi, Ahmad Budairy