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Pengaruh Reputasi Auditor, Karakteristik Perusahaan dan Disclosure Terhadap Opini Audit Going Concern Miswaty; Fristantia Widarta Wong; Yanzil Azizil Yudaruddin
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.3428

The purpose of this reseach was to determine the effect of results Auditor's Reputation, Company’s Growth, Company’s Financial Condition, Company’s Size, and Disclosure both simultaneously and partially on Opinion of auditor about how the firm can sustain. The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of Financial of firm that published in Indonesian capital market 2018-2019. Multivariate analysis is employed to test hypothesis. This results shows that disclosure affect going concern audito opinion negatively and significantly. While auditor’s reputation, Company’s Growth, Company’s Financial Condition and Company’s Size have no effect on going concern audit opinion.

Pendampingan Pengisian SPT Tahunan Bagi Wajib Pajak Orang Pribadi Miswaty Miswaty; Yanzil Azizil Yudaruddin; Dika Karlinda; Ranita Ramadhani; Tutik Yuliani; Amelia Dwi Anita; Eflin Lilis; Suryanti Simbolon
Abdimas Universal Vol. 5 No. 1 (2023): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v5i1.361

Community service (PKM) as a tenant of academic responsibility, especially lecturers in the Accounting Study Program at the Faculty of Economics, Balikpapan University, in order to help individual taxpayers improve their ability to calculate and report taxes online. This PKM also hopes to support government programs in increasing revenue from the tax sector. Individual Taxpayers (WPOP) who have a NPWP do not always understand taxation. It is hoped that this service activity can help and provide understanding to taxpayers about taxation, including their obligations, reporting limits and how to fill out their annual SPT. The taxpayer problem that will be resolved in this activity is that there are many taxpayers in the city of Balikpapan who have not reported their annual SPT because they do not understand how to fill out the SPT. So taxpayers cannot fill in the Annual Income Tax SPT and report it incorrectly or do not report the SPT. The method applied to overcome this taxpayer problem is by providing training through public lectures which are held in collaboration with several lecturers in the accounting study program, Faculty of Economics, Balikpapan University, DJP employees and students who are members of the tax volunteers of the FE Uniba accounting study program. This activity is divided into 2 stages, namely the first session is a public lecture to socialize taxation to training participants and the second session is assistance in filling out the annual SPT. This community service activity is carried out to help WPOP who experience difficulties in filling out their Annual Tax Returns online, either through e-filling or e-form. In community service activities, the participants reached 28 WPOP from various professions. The results of this activity show that the majority of participants agree and strongly agree that this assistance is needed to help them report their Annual Tax Returns and fulfill their tax obligations.

Pendampingan Pencatatan Informasi Keuangan Menggunakan Aplikasi Akuntansi Berbasis Android (SIAPIK) untuk Meningkatkan Administrasi Keuangan UMKM Satriawaty Migang; Yanzil Azizil Yudaruddin; Dwi Susilowati; Wiwik Saraswati; Purwo Atmojo; Ziad Nazila Hakil Udhma; Munawaroh Munawaroh
Abdimas Universal Vol. 4 No. 1 (2022): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i1.363

This community service aims to transfer knowledge to the public regarding knowledge and skills for MSME actors in Balikpapan City to compile financial reports for Small, Micro and Medium Enterprises (MSMEs) using the SIAPIK application issued by Bank Indonesia. The first steps of this service activity use tutorial and workshop methods to explain in theory and practice how to prepare financial statements using the SIAPIK application in recording financial transactions in accordance with SAK EMKM. Second, assistance was carried out regarding the recording of financial transactions through the use of the SIAPIK application to MSMEs in Balikpapan City.

Evaluasi Penggunaan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dalam Pencatatan Laporan Keuangan Bagi UMKM di Kota Balikpapan Nadhifa Alinza Lukyana; Miswaty; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6980

This study aims to identify the obstacles faced by MSME actors and their perceptions of the SIAPIK application. The method used is descriptive with a qualitative approach in the form of a case study, which aims to provide a comprehensive and in-depth description of the conditions or phenomena at hand. This research also conducted several data collection techniques such as observation, interviews, and documentation. Data analysis is carried out in 4 (four) stages, namely, data collection, data reduction, data presentation, and conclusion drawing. Based on the result of the study, it shows that the SIAPIK application provides convenience in preparing detailed financial reports. However, there are 6 (six) obstacles faced by several MSME actors, namely the SIAPIK application does not accommodate tax calculations, the SIAPIK applications is not integrated with online sales, the SIAPIK application in the process of entering raw material data, the SIAPIK application does not support sales order-based sales recording, lack of user understanding of the SIAPIK application, and user experience with the SIAPIK application which often occurs server down. By identifying these obstacles, this research provides recommendations for solutions to help MSME actors overcome these obstacles and become input for Bank Indonesia in developing the SIAPIK application in the future.

Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Auditor Internal dalam Mencegah Kecurangan: Studi Kasus Pemerintahan Kota Balikpapan Wianda Faza Imelba; Hairul Anam; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6981

This study aims to determine the effect of organizational culture, leadership style, work environment, and motivation on the performance of internal auditors at the Inspectorate of Balikpapan City in preventing fraud. Sampling technique in this research uses census method where all population members are used as respondents as many as 31 employees. Data analysis technique used in this research is validity test, reliability test, and hypothesis test using SmartPLS 3.0 application. The result of this research shows that organizational culture, leadership style, work environment, and motivation affect the performance of internal auditor at Inspectorate of Balikpapan City in preventing fraud.

Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja dan Tingkat Pendidikan Terhadap Penggunaan Infomasi Akuntansi pada Pelaku UMKM di Kota Balikpapan Ira Pratiwi; Rihfenti Ernayani; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7022

This study aims to determine the effect of accounting knowledge, business experience, work motivation, and education level on the use of accounting information at MSMEs in Balikpapan City. The sampling technique used purposive sampling and obtained a sample of 105 samples from 13,732 population. The data analysis technique used is validity test, reliability test and hypothesis testing using Smart-PLS 3.0 application. The result of the research shows that accounting knowledge, business experience, work motivation, and education level affect the use of accounting information in MSMEs in Balikpapan City.

Evaluasi Penggunaan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dalam Pencatatan Laporan Keuangan Bagi UMKM di Kota Balikpapan Nadhifa Alinza Lukyana; Miswaty; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6980

This study aims to identify the obstacles faced by MSME actors and their perceptions of the SIAPIK application. The method used is descriptive with a qualitative approach in the form of a case study, which aims to provide a comprehensive and in-depth description of the conditions or phenomena at hand. This research also conducted several data collection techniques such as observation, interviews, and documentation. Data analysis is carried out in 4 (four) stages, namely, data collection, data reduction, data presentation, and conclusion drawing. Based on the result of the study, it shows that the SIAPIK application provides convenience in preparing detailed financial reports. However, there are 6 (six) obstacles faced by several MSME actors, namely the SIAPIK application does not accommodate tax calculations, the SIAPIK applications is not integrated with online sales, the SIAPIK application in the process of entering raw material data, the SIAPIK application does not support sales order-based sales recording, lack of user understanding of the SIAPIK application, and user experience with the SIAPIK application which often occurs server down. By identifying these obstacles, this research provides recommendations for solutions to help MSME actors overcome these obstacles and become input for Bank Indonesia in developing the SIAPIK application in the future.

Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Auditor Internal dalam Mencegah Kecurangan: Studi Kasus Pemerintahan Kota Balikpapan Wianda Faza Imelba; Hairul Anam; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6981

This study aims to determine the effect of organizational culture, leadership style, work environment, and motivation on the performance of internal auditors at the Inspectorate of Balikpapan City in preventing fraud. Sampling technique in this research uses census method where all population members are used as respondents as many as 31 employees. Data analysis technique used in this research is validity test, reliability test, and hypothesis test using SmartPLS 3.0 application. The result of this research shows that organizational culture, leadership style, work environment, and motivation affect the performance of internal auditor at Inspectorate of Balikpapan City in preventing fraud.

Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja dan Tingkat Pendidikan Terhadap Penggunaan Infomasi Akuntansi pada Pelaku UMKM di Kota Balikpapan Ira Pratiwi; Rihfenti Ernayani; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7022

This study aims to determine the effect of accounting knowledge, business experience, work motivation, and education level on the use of accounting information at MSMEs in Balikpapan City. The sampling technique used purposive sampling and obtained a sample of 105 samples from 13,732 population. The data analysis technique used is validity test, reliability test and hypothesis testing using Smart-PLS 3.0 application. The result of the research shows that accounting knowledge, business experience, work motivation, and education level affect the use of accounting information in MSMEs in Balikpapan City.

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