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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi Jurnal Lemhannas RI
Amilin Amilin, Amilin
Faculty of Economic and Business, Syarif Hidayatullah State Islamic University
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG Palupi, Ariani; Suratno, Suratno; Amilin, Amilin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (777.799 KB)

Abstract

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines.  Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit
THE IMPACT OF INFORMATION ABOUT CLIENT IN MODERATED THE EFFECT OF THE INVOLVEMENT OF PUBLIC ACCOUNTING FIRM HEAD AND THE EFFECT OF PROBLEM REPRESENTATIONS ON AUDIT PLANNING Amilin, Amilin; Erthanegara, Dennis Steven
Jurnal Akuntansi Vol 17, No 1 (2013): January 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v17i1.191

Abstract

This research examined the effect of executive involvement and problem representation toward audit planning using client’s information as moderating variable. The populations are managing partners, partners, and managers on the public accountant firm that located in DKI Jakarta. Purposive sampling used to take the samples. The sample was taken about 34 respondents which collected by using questionnaires. The analysis methods were consist of test quality data, descriptive statistic, classical assumption test, and hypotheses analysis used test of absolute difference value. The result of hypotheses analysis show that client information have not significantly impact on the influence of executive involvement and problem representation on audit planning.
DAMPAK PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KINERJA MANAJERIAL MELALUI IMPLEMENTASI ANGGARAN BERBASIS PARTISIPATIF Amilin, Amilin
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.988 KB) | DOI: 10.24912/ja.v20i3.1

Abstract

The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the population of the study.Samples were selected from the units that perform a budget management. The number of respondents, 60 people who have a structural position in around UIN Syarif Hidayatullah Jakarta who served as: Vice-Chancellor, Vice Dean, Head of Departement, Bureau Chief, Head of Division, Chief of Section, Directorate of Internal Control System. Testing data using a Path Analysis Method. The results of the study are: First, the application of Good University Governance Principles at UIN Syarif Hidayatullah Jakarta influence onmanagerial performance; and Second, the practice of participatory-based budget managementat UIN Syarif Hidayatullah Jakarta have not been able to encourage the application of Good University Governance Principles in influencing managerial performance. The results of the study is important for university officials as a reference in a practice of participatory-based budget managementby applying Good University Governance principles to achieve the best performance.
PERAN KONSELING, PENGAWASAN, DAN PEMERIKSAAN OLEH PETUGAS PAJAK DALAM MENDORONG KEPATUHAN WAJIB PAJAKDAN DAMPAKNYA TERHADAP PENERIMAAN NEGARA Amilin, Amilin
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.719 KB) | DOI: 10.24912/ja.v20i2.59

Abstract

Penelitian inibertujuan untuk memperoleh bukti empiris tentang pengaruh konseling, pengawasan, dan pemeriksaan pajak terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya dan dampaknya terhadap penerimaan negara. Populasi dalam penelitian ini adalah para Wajib Pajak yang ada di wilayah Jakarta. Metode pemilihan sampel menggunakan metode convenience sampling.Pengumpulan data menggunakan kuesioner. Responden penelitian ini berjumlah 200wajib pajak dan yang layak untuk diuji sebanyak 197 kuesioner. Pengujian hopotesis menggunakan Structural Equation Modeling (SEM). Hasil penelitian ini menunjukkan bahwa kegiatan konseling dan pemeriksaan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam memenuhi kewajiban perpajakannya, sedangkan pengawasan tidak memberikan dampak yang signifikan terhadap kepatuhan wajib pajak. Temuan lainnya, kepatuhan wajib pajak dapat memediasi pengaruh parsial variabel konseling, pengawasan, dan pemeriksaan terhadap penerimaan negaraThe purposes of this study to analyze the influence of counselling, supervision, and the tax examination, on the tax compliance and it’s impact on country revenue.The population of this research is Corporate Taxpayers. Primary data used in this study collected by the questionnaire in Jakarta Area. Convenience sampling method used in this study. There are any 197 from 200 questionnaires are feasible to analyzed. The Structural Equation Modeling (SEM) used to test the hyphotesis. The result of this study showed that the variable of counselling and variable of the tax examination positively influence on the tax compliance, while the supervision variable have no effect.Other findings that variable of tax compliance can mediate the influence of counselling, supervision, tax examination variebles on country revenue
Pengaruh Hoaks Politik dalam Era Post-Truth terhadap Ketahanan Nasional dan Dampaknya pada Kelangsungan Pembangunan Nasional Amilin, Amilin
Jurnal Lemhannas RI Vol 7 No 3 (2019)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v7i3.73

Abstract

Pada era post-truth sekarang ini bangsa Indonesia perlu bersikap waspada karena hoaks politik dapat melemahkan ketahanan nasional, bahkan dapat memecah belah NKRI, sehingga mengganggu proses pembangunan nasional yang sedang berjalan. Untuk mengetahui ancaman dan seberapa besar dampak hoaks di Indonesia, tulisan ini akan membahas tentang kondisi politik Indonesia di era post-truth, mengulas dampak hoaks terhadap ketahanan nasional, dan menguraikan bagaimana upaya mengatasi hoaks yang beredar, terutama dalam bidang politik.
Determinants of Shariah Control Deficiencies: an Indonesian Shariah Banking Perspective Sutanto, Edi; Amilin, Amilin; Qizam, Ibnu; Amelia, Erika
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 2 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i2.46617

Abstract

This study aims to identify patterns of deficiency in the Shariah Internal Control System (SICS) and uncover determinant factors of Shariah Control Weakness (SCW) in Indonesian Islamic commercial banks. Using an embedded multiple-case study approach, the research combines analysis of financial and governance reports from Islamic banks for 2013–2024 period with interviews with ten Islamic banking practitioners. The findings reveal that Shariah Non-Compliance Events (SNCE) occur systemically across all observed banks, with deficiency patterns including non-halal income, Shariah audit findings, and fraud, and identified 12 determinant factors for SCW, which are the control weakness, poor employee understanding of Shariah, pressure from customers and business targets, complexity of akad, the number, quality & meeting frequency of Shariah Supervisory Board members, number of branch offices, employee training budget, bank's total assets, and the bank's age. Keywords: shariah banking, shariah governance, shariah compliance: shariah internal control system; sharia control weakness   Abstrak Penelitian ini bertujuan mengidentifikasi pola defisiensi dalam Sistem Pengendalian Internal Syariah dan faktor determinan kelemahan pengendalian syariah (SCW) pada bank umum syariah di Indonesia. Menggunakan pendekatan embedded multiple-case study, penelitian ini mengombinasikan analisis laporan keuangan dan tata kelola bank syariah periode 2013–2024 dengan wawancara terhadap sepuluh praktisi perbankan syariah. Penelitian menyimpulkan bahwa ketidakpatuhan syariah terjadi secara sistemik di seluruh bank yang diteliti, dengan pola defisiensi berupa pendapatan non-halal, temuan audit syariah, dan fraud, serta adanya 12 faktor determinan SCW, yaitu kelemahan pengendalian, pemahaman syariah pegawai yang minim, tekanan nasabah & capaian target, kompleksitas akad, jumlah, frekuensi pertemuan & kualitas DPS, jumlah kantor cabang, anggaran pelatihan pegawai, kuantitas aset bank, dan lamanya bank beroperasi. Kata Kunci: shariah compliance: shariah internal control system; sharia control weakness
Co-Authors Ady Cahyadi, Ady Choirul Anwar Edi Sutanto Erika Amelia Erthanegara, Dennis Steven Euis Amalia Fitria, Gustanty Dian Khasani, Amirul Hadi Lanawati, Lanawati Lestari, Anita Mega Palupi, Ariani Qizam, Ibnu RINI RINI Suratno Suratno Yessi Fitri, Yessi