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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Manajemen dan Bisnis Indonesia JST ( Jurnal Sains Terapan ) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JSHP (Jurnal Sosial Humaniora dan Pendidikan) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Abdimas Universal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi dan Manajemen Economics and Digital Business Review International Journal of Trends in Accounting Research TAFSE: Journal of Qur'anic Studies Literasi: Jurnal Pendidikan Guru Indonesia MEDIA RISET EKONOMI International Journal of Trends in Accounting Research Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Istifkar: Media Transformasi Pendidikan
Hairul Anam
Universitas Balikpapan, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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UMUR ENTITAS, KOMITE AUDIT, KOMISARIS INDEPENDEN, UKURAN KAP, OPINI, PERGANTIAN AUDITOR BERPENGARUH TERHADAP AUDIT DELAY Hairul Anam
Jurnal GeoEkonomi Vol. 14 No. 1 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i1.269

Abstract

Audit delay mengacu pada jumlah hari sejak akhir tahun pelaporan mengacu pada jumlah hari sejak akhir tahun pelaporan mengacu pada jumlah hari sejak akhir tahun pelaporan (akhir tahun fiskall) hingga tanggal pelaporan audit. Penelitian ini bertujuan untuk menganalisis pengaruh umur entitas, proporsi komite audit, proporsi komisaris independen, ukuran KAP, opini auditor dan pergantian auditor terhadap audit delay. Populasi dalam penelitian ini adalah entitas non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Sampel yang terdiri dari entitas non keuangan yang memenuhi kriteria berdasarkan metode purposive sampling, yaitu entitas yang memiliki data lengkap laporan keuangan. Dari pemilihan sampel diperoleh sebanyak 31 entitas. Hasil penelitian ini secara simultan menunjukkan bahwa variabel umur entitas, proporsi komite audit, proporsi komisaris independen, ukuran KAP dan opini auditor tidak berpengaruh secara signifikan terhadap audit delay. Sedangkan, pergantian auditor berpengaruh secara signifikan terhadap audit delay
The Influence of Intellectual Models on Corporate Values With Financial Performance as Intervening Variables Hairul Anam; Verlia Justine Prabowo
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.227 KB)

Abstract

This study attempts to analyse the influence of intellectual capital on firm value with financial performance as an intervening variable. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses purposive sampling with a total sample of 46 companies. Analysis of the data used is path analysis. The results of this study indicate that Value Added Employed Capital (VACA) and Structural Capital Value Added (STVA) support financial performance, Value Added Human Capital (VAHU) does not support financial performance, The  Value Added Capital Employed (VACA) does not affect with the value of the company, the Value Added Human Capital (VAHU) and the Structural Capital Value Added (STVA) affect the value of the company. Financial performance mediates the relationship between intellectual capital and firm value.
KAPASITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI SERTA PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI Hairul Anam
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to determine whether the capacity of human resources, utilization of information technology and internal control affect the quality of financial reports. The sample in this study was forty-seven respondents who were taken from cooperatives registered at the Department of Cooperatives, Small and Medium Enterprises and Industry of Balikpapan City. The sampling method used purposive sampling method and the analysis tool used multiple linear regression analysis. The results showed that the capacity of human resources and internal control did not affect the quality of the cooperative's financial statements, while the use of information technology had a significant effect on the quality of the cooperative's financial statements.
EFEKTIVITAS PEMUNGUTAN PAJAK AIR PERMUKAAN DI WILAYAH BALIKPAPAN Hairul Anam; Nur Afni Laela; Dika Karlinda Sari
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.289

Abstract

Tujuan penelitian ini untuk mengetahui Efektivitas Pemungutan Pajak Air Permukaan Pada UPTD PPRD Kota Balikpapan Wilayah Kalimantan Timur. Proses pemungutan pajak air permukaan yang pada dasarnya dilakukan sesuai dengan tata cara yang diatur dalam peraturan daerah. Dalam proses pelaksanaanya, mulai dari proses pelaporan pemakaian air bagi wajib pajak, pemberian pajak, pembagian Surat Ketetapan Pajak Daerah (SKPD) kepada perusahaan untuk ditagih, kemudian melakukan transaksi pembayaran. Hasil penelitian bahwa persentase pada efektivitas penerimaan pajak air permukaan ditahun 2017-2018 dinilai sangat efektif tetapi pada saat tahun 2019 mengalami penilaian yang kurang efektif dikarenakan kenaikan targetnya terlalu tinggi yang ditetapakan dari provinsi. dan pada tahun 2020 kembali mengalami penilaian sangat efektif. sedangkan pada kontribusi penerimaan pajak air permukaan bahwa pada tahun ke tahun dibandingkan pada pajak daerah yang lainnya mengalami penilaian yang sangat kurang kontribusi tiap tahunnya.
PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI Olbaroh Nikida Romadhoni; Wiwik Saraswati; Ika Makherta Sutadji; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.460

Abstract

This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.
EVALUASI SISTEM PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG HABIS PAKAI (STUDI KASUS PADA HOTEL X) Silmi Fitriana; Miswaty Miswaty; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.461

Abstract

The development of the capital city of the archipelago, which is located in East Kalimantan, has attracted a lot of attention, so many people come for business purposes or other reasons. This has a positive impact on economic activities, one of which is the hotel industry. Hotel is a service company that provides accommodation services to tourists. One way to maximize hotel operational strategies is by paying attention to everything related to guest service, one of which is managing the inventory of guest supplies. Guest supplies are equipment provided by the hotel as a complement to services to ensure comfort during guests' stay. An internal control system in the consumable goods inventory accounting information system is needed by the company in order to assist management in increasing the effectiveness and efficiency of the company to avoid the risk of fraud, differences in existing physical stock with the system and produce user-relevant information. The purpose of this research is to evaluate the application of the internal control system to the consumable goods inventory accounting information system at the Hotel X Balikpapan. This research uses the five COSO internal control components in assessing the effectiveness of the internal control system for out-of-stock inventory at the Hotel X Balikpapan. The method used is qualitative research with a case study design. The type of data used is data obtained from questionnaires, interviews and observations. The results of the research show that the internal control system for the accounting information system for inventory of consumables implemented by Hotel X Balikpapan is adequate, however there are still discrepancies found in the components of control and monitoring activities. The results of this research can be used as a basis for improving internal control in companies so that in the future there are no irregularities
PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA Raudatul Zannah; Miswaty Miswaty; Yanzil Azizil Yudaruddin; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.477

Abstract

The purpose of this study is to determine the factors that affect the Delay Audit. These factors are, Company size, Internal Control System, and Auditor Quality to Delay Audit. The data used is a source that has been present both internal and external data and data can be accessed via the internet and the publication of information. The data used is the company’s financial statements published on the Indonesia Stock Exchange from 2020-2022. Data analysis method uses logistics regression using SPSS 25 as a statistical test tool.
Karakteristik Keberuntungan Dalam Al-Qur’an Analisis Makna Perspektif Para Mufassir Budiyanto, Budiyanto; Anam, Hairul; Hasan, Moh
Al-Bayan: Jurnal Ilmu al-Qur'an dan Hadist Vol 7 No 1 (2024): 2024
Publisher : LPPM Sekolah Tinggi Ilmu Al-Qur'an Wali Songo Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35132/albayan.v7i1.715

Abstract

Islam juga memiliki anggapan yang senada dengan Al-Qur’an bahwa dunia ini bukanlah sesuatu yang menjadi tempat terakhir bagi manusia dalam menjalani kehidupan. Dunia merupakan tempat yang mana akan sangat berpengaruh terhadap kehidupan akhirat, jika dunia ini dijadikan tempat untuk memperoleh hasil yang baik dikehidupan yang kedua, maka seyogyanya harus melakukan amal-amal perbuatan yang baik dan tepat. Suatu keberuntungan bagi orang-orang yang apabila melakukan amar makruf dan nahi mungkar, karena perbuatan tersebut merupakan implementasi perintah Allah dengan mengerjakan kebajikan dan meninggalkan kemaksiatan. Dalam penelitian ini penulis menggunakan metode maudhu’i/tematik, dengan menjelaskan penafsiran para mufassir yang bercorak Adabi al Ijtima’i yang membahas tentang pemaknaan ayat-ayat tentang keberuntungan dalam Al-Qur’an hanya pada lafadz Al-Muflihun. Dalam pengumpulan data, penulis menggunakan kajian kepustakaan atau library research. Didalam Al-Qur’an telah disebutkan sebanyak 40 kali ayat yang menerangkan tentang keberuntungan yang berasal dari lafadz falaha atau alfalah dengan variasi bentuk yang berbeda dan tentunya dengan makna yang berbeda. Menurut M.Quraish Shihab dalam Tafsir Al-Mishbah menafsirkan ayat-ayat tentang keberuntungan khususnya didalam lafadz Al-Muflihun bahwa karakteristik orang-orang yang mendapatkan keberuntungan dalam Al-Qur’an yaitu: beriman, mendirikan shalat, membayar zakat, berinfak/bersedekah, amar ma’ruf nahi mungkar, berat timbangan amal kebaikannya, berjihad, tidak berkasih sayang dengan orang yang menentang Allah dan Rasul-Nya, bersikap lapang dada, dermawan, tidak kikir, dan memiliki sifat itsar. Dapat disimpulkan segala sesuatu yang membuat kita memperoleh keberuntungan, adalah bersumber dari iman kepada Allah dan Rasul-Nya, dengan mengikuti tuntunan-Nya serta patuh akan apa yang Dia perintahkan.
PENGUATAN UMKM PENJUALAN PRODUK KERIPIK SELADA DI DESA SUKO MULYO Juwari, Juwari; Mayana Asid, Gatik; Taufik Rohman, Dwi; Hadiyatno, Didik; Anam, Hairul
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 6 No. 1 (2023)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v6i1.380

Abstract

Real Work Lecture is a community service by going directly to the field carried out by lecturers and students. In carrying out service to Suko Mulyo Village, a strengthening of Micro, Small and Medium Enterprises (MSMEs) Sales of Lettuce Chips Products was carried out. The purpose of this service is to provide understanding and knowledge to Mrs. PKK's partners about selling lettuce raw materials into lettuce chips. This devotion is carried out by selling lettuce chip products.
PEMBERDAYAAN MASYARAKAT DALAM KEGIATAN GERAKAN PELESTARIAN LINGKUNGAN DI KELURAHAN TELAGA SARI KOTA BALIKPAPAN Saraswati, Wiwik; Anam, Hairul; Hadiyatno, Didik; Yuliani, Tutik
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 6 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/jamie.v6i2.494

Abstract

Communities in the telagasari environment need to carry out environmental greening activities to maintain environmental quality and protection. This activity method is carried out using persuasive approaches, emipric, normatic and educational approaches, and androgogy approaches with the aim of increasing community participation and KKN students in environmental greening activities. Greening activities are carried out through planting trees and providing knowledge and understanding to the community about the importance of preserving the environment. By increasing water absorption and supporting activities that can improve environmental quality, it can prevent flooding and make the environment beautiful and shady.
Co-Authors Abd Syakur Abu Bakar Afrohah Afrohah Aprilia Kurnia Putri Bani Anhar Budiyanto Budiyanto Butet Wulan Trifina D, Vino Darsono Darsono Didik Hadiyatno Dika Karlinda Sari Dika Karlinda Sari Dika Karlinda Sari Diong Liong Akbar Dirmayani, R. D. Dwi Susilowati Elisabeth Elisabeth Elisabeth Elisabeth Elvina Julianti Fajar, Ichsan Faza Muraya Zuhru Felita Oktavia Tenggara Firdaus, Dzaky Hendika SL Hendra Hendra Ika Makherta Sutadji Juwari Kusumawati, W L.W. Liyanto Lia Ardillah Liyanto, L.W. Manalu, Raja Vanaldo Boang Mayana Asid, Gatik Miswaty Miswaty Moh Hasan Noviani, Nurlita Novita Tri Utami Noviyanti Nita Nur Afni Laela Nurhayati Nurhayati Olbaroh Nikida Romadhoni Presilia Virji Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Raja Vanaldo Boang Manalu Rama Pramudia, Dimas Ramlah Ramlah Raudatul Zannah Rubiyanti, Desi Safira Istiqomah Sari, Dika Karlinda Sholeh A Silmi Fitriana Srie Hartutie Moehaditoyo sugeng pujileksono, sugeng Tamzil Yusuf Taufik Rohman, Dwi Tenggara, Felita Oktavia Tutik Yuliani, Tutik Verlia Justine Prabowo Vino D Virji, Presilia W Kusumawati Wianda Faza Imelba Wijaya, Herman Wiwik Saraswati, Wiwik Yanzil Azizil Yudaruddin Yeye Suhaety Yuliana Rezki