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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Mantik Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi International Journal of Economics Development Research (IJEDR) Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Journal of Innovation and Sustainable Empowerment International Journal of Community Service (IJCS) Journal of Innovative and Creativity Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi Brilliant International Journal of Management and Tourism Pengabdian Deli Sumatera
Selvi Aristantya
Universitas Battuta
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The Effect of Audit Rotation and Audit Quality on the Concentration of the Audit Market on the Indonesia Stock Exchange Efraim William Putra Buulolo; Oky Syahputra; Selvi Aristantya
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 2 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i2.3474

Abstract

The main objective of this study is to find out and analyze the influence of audit rotation and audit quality on the concentration of the audit market on the Indonesia Stock Exchange. This study focuses on the role of audit rotation which describes the turnover of auditors that can affect the independence and objectivity of auditors, as well as the quality of audits that reflect the level of The method used in this study is multiple regression analysis, which allows researchers to test the influence of more than one independent variable on dependent variables simultaneously. The independent variables studied are audit rotation and audit quality, while the dependent variable that is the main focus of this study is the concentration of the audit market, which describes the extent to which the audit market is dominated by several large audit firms or spread across many companies. The population used in this study consisted of 84 issuers listed on the Indonesia Stock Exchange, with samples obtained through purposive sampling techniques, which resulted in 18 issuers that were studied for five years, so that the total data used reached 90 research data. The type of data used in this study is secondary data, obtained from the annual reports of issuers listed on the Indonesia Stock Exchange, as well as other relevant sources. Through data processing and multiple regression analysis, the results of this study show that audit rotation has a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which shows that changes in auditors can affect the level of market concentration. In addition, audit quality was also found to have a significant influence on the concentration of the audit market, indicating that higher audit quality can have an impact on a more equitable market distribution. Overall, this study proves that both audit rotation and audit quality have a significant influence on the concentration of the audit market on the Indonesia Stock Exchange, which provides important insights for regulators and companies in understanding the dynamics of the audit market in Indonesia.
Pendampingan Penyusunan Anggaran dan Pengendalian Biaya bagi UMKM di Era Digital Etty Harya Ningsi; Lambok Manurung; Selvi Aristantya
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.1001

Abstract

Berkembangnya era digital menuntut pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mampu mengelola keuangan secara lebih efisien dan terencana. Namun, banyak pelaku UMKM masih mengalami kesulitan dalam penyusunan anggaran serta pengendalian biaya yang sistematis. Kegiatan pengabdian masyarakat ini dilakukan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menyusun anggaran serta melakukan pengendalian biaya melalui pendekatan pelatihan dan pendampingan langsung. Metode pelaksanaan meliputi sosialisasi konsep dasar akuntansi manajemen, praktik penyusunan anggaran, analisis biaya, dan evaluasi hasil kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman peserta terhadap pentingnya anggaran sebagai alat perencanaan dan pengendalian, serta kemampuan mengidentifikasi komponen biaya secara tepat. Kegiatan ini berkontribusi dalam memperkuat kapasitas manajerial dan meningkatkan efisiensi pengelolaan keuangan UMKM di era digital.
Pengaruh Pembiayaan Kredit KUR Mikro dan Pendapatan Nasabah terhadap Akad Murabahah pada BSI KC Kutacane Anggita Anggita; Etty Harya Ningsi; Selvi Aristantya
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i3.272

Abstract

This study aims to analyze the effect of Micro People's Business Credit (KUR) financing and customer income levels on the effectiveness of Murabahah contract implementation at Bank Syariah Indonesia (BSI) Kutacane Branch Office. This quantitative explanatory study involved 67 micro-customer respondents selected through a simple random sampling technique. Primary data were collected using a structured Likert-scale questionnaire and analyzed using multiple linear regression. The statistical results indicate that Micro KUR financing and real customer income have a positive and significant effect on the adoption and sustainability of Murabahah contracts, both partially and simultaneously. These two variables account for 70.4% of the variance in the contract's success. Affordable capital intervention strengthens business liquidity, while stable income serves as a risk cushion that ensures financial confidence and repayment capacity. The study concludes that the expansion of Islamic financial inclusion cannot rely solely on government funding but must synergize with the customers' organic financial capacity. The managerial implication recommends that banks restructure their credit scoring systems to focus more on real income ratios. This approach is projected to minimize default risks, maintain portfolio quality, and accelerate local community welfare in accordance with Islamic economic principles.
Co-Authors Adek Apriyandi Amril Amril Andiny, Putri Sabrina Anggita Anggita Aprilda Yanti Atika Aini Nasution Baginda Harahap Efraim William Putra Buulolo Etty Harya Ningsi Fhikry Ahmad H. Siregar FHIKRY AHMAD HALOMOAN SIREGAR Hawari, Rifqi Irma Herliza Rizki IRNA TRIANNUR LUBIS Jenni Zain Jesita Almanna Lambok Manurung MALKIT KAUR Malkit Kaur Mawarli Mutiara S. Simanjuntak Natasya Natasya Natasya Natasya Neni Sri Wahyuni OKY SYAHPUTRA Oky syahputra Putri Sabrina Andiny Raflis Roy Nuary Singarimbun Sairun, Aryani Sinthia MayFriscia Sri Wahyuni SYAHPUTRA, OKY