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All Journal JAKPI Owner : Riset dan Jurnal Akuntansi Inovasi : Jurnal Politik dan Kebijakan FINANCIAL : JURNAL AKUNTANSI Jurnal Investasi Jurnal Manajemen Bisnis Eka Prasetya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Eksplorasi Akuntansi (JEA) Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal BILAL: Bisnis Ekonomi Halal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal for Advanced Research
Azizul Kholis, Azizul
Akuntansi, Universitas Negeri Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Human Capital Dan Gender Terhadap Kualitas Auditor Pada Kantor Akuntan Publik Di Medan Putra, Bintang Wiratama; Kholis, Azizul; Setiana, Esa
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 9 No. 2 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i2.28536

Abstract

Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuangan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi nilai suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Human Capital dan Gender terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.  Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Medan. Dengan teknik pengumpulan data melalui keusioner diperoleh 36 sampel. Data yang diperoleh merupakan data primer pada kantor Akuntan Publik (KAP) di Medan. Variabel penelitian ini terdiri dari Kualitas Auditor sebagai variabel terikat dan Human Capital dan Gender sebagai variabel bebas. Teknik analisis data yang digunakan dalam penelitian ini adalah SMART Partial Least Square (PLS).  Hasil penelitian ini menunjukan bahwa variabel Human Capital secara partial tidak berpengaruh dan signifikan terhadap Kualitas Auditor. Variabel Gender secara partial berpengaruh dan signifikan terhadap Kualitas Auditor. Sedangkan secara simultan, Variabel Human Capital dan Gender terhadap Kualitas Auditor.  Kesimpulan penelitian ini adalah secara partial variabel Gender berpengaruh terhadap Kualitas Auditor sedangkan variabel Human Capital tidak berpengaruh dan signifikan. Variabel Human Capital dan Gender tidak berpengaruh secara simultan terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.Kata Kunci: Human Capital, Gender, Auditor Quality
Model Respon Emergensi Bencana Dan Pengaruhnya Terhadap Kinerja Akuntan Pendidik Dalam Pandemi Covid-19 Di Provinsi Sumatera Utara Kholis, Azizul; Husrizalsyah, Dedy; Wati, Rini Indah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 9 No. 2 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i2.29504

Abstract

Penelitan ini bertujuan untuk mendapatkan suatu Model sikap Emergensi dan Respon cepat kesiapsiagaan terhadap terjadinya suatu bencana, khususnya pandemi virus corona (Covid-19) yang terjadi saat ini dan pengaruhnya terhadap kinerja Akuntan Pendidik di Indonesia. Berdasarkan pada Teori kontijensi dengan pengembangan model Respon Emergensi Akuntan pendidik dan Teori Stakeholder untuk melihat faktor eksternal pencapaian kinerja Akuntan pendidik. Populasi penelitian ini adalah Dosen akuntansi di seluruh Provinsi Sumatera Utara, dengan menggunakan teknik sampel kemudahan didapatkan 103 responden. Teknik pengumpulan data dilakukan secara dalam jaringan (daring) dengan membuat kuesioner berbasis online menggunakan Google form dan disebarkan kepada grup WA Forum Dosen Akuntansi Perguruan Tinggi dari berbagai Perguruan Tinggi negeri dan Swasta yang ada di Provinsi Sumatera Utara. Teknik analisis yang digunakan adalah Analisis Regresi berganda dengan tiga model estimasi dan perhitungan data menggunakan Aplikasi Wrapp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Pemahaman terhadap Bencana, Memiliki pengaruh terhadap Respon Emergensi, Sedangkan Pengalaman bencana dan Pengetahuan regulasi Kebencanaan tidak berpengaruh. Temuan lainnya semua variabel berpengaruh positif signifikan terhdap Kinerja Akuntan Pendidik. Hasil penelitian ini ini dapat menjadi suatu Model Emergensi yang adaptif. Keterbatasan penelitian ini adalah pada sampel yang hanya Akuntan Pendidik dan diwilayah Sumatera Utara saja, saran untuk penelitian berikutnya adalah dapat diteliti pada lintas profesi akuntan lainnya, khususnya akuntan manajemen karena berdampak langsung pada dunia usaha dan pada wilayah yang lebih luas. Implikasi Penelitian adalah pentingnya pengaturan regulasi dan SOP bagi IAI KAPD dan organisasi IAI terkait kebencanaan secara internal
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Syariah di Malaysia Tahun 2019-2022 Shara, Yuni; Kholis, Azizul; Ikhsan, Arfan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2281

Abstract

This study aims to investigate the effect of Intellectual Capital on the financial performance of Islamic banks in Malaysia during the period 2019-2022. This research method uses a quantitative approach by collecting data from the annual financial statements of Islamic banks in Malaysia during the study period. Intellectual Capital is measured by Capital Employed Efficiency, Human Capital Efficiency and Structural Capital Efficiency. Financial performance is measured by ROA (Return on Assets). The data analysis technique uses Partial Least Square (PLS). The sample was selected based on purposive sampling and there were 13 Islamic Banks for 4 years. The results showed that intellectual capital has a positive and significant effect on financial performance. This finding indicates that the management and development of intellectual capital, such as efficient use of capital, improving employee skills, and strengthening organizational infrastructure, contribute positively to the financial performance of Islamic banks in Malaysia. The practical implication of this study is that the management of Islamic banks should pay special attention to the management of their intellectual capital as part of the strategy to improve ROA. Investment in intellectual capital development can generate long-term benefits for Islamic banks, especially in the face of intensifying competition in the banking industry.
THE INFLUENCE OF RISK MANAGEMENT, HR QUALITY AND WORKLOAD ON THE ABILITY TO DETECT FRAUD IN LOCAL GOVERNMENT INSPECTORATES IN NORTH SUMATRA Annisa Ramadhani; Erlina; Azizul Kholis
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1155

Abstract

This study intends to test and analyze whether the variables of Implementation of Risk Management, Quality of Human Resources, and Workload affect the Auditor's Ability to Detect Fraud either partially or simultaneously. The population of this study are internal auditors in provinces, districts and cities in North Sumatra. The method used is a survey method by distributing questionnaires using the Google form and is a causality study. Respondents amounted to 184 Auditor Functional Officers who worked at the North Sumatra Regional Government Inspectorate. Determination of the sample using a simple random technique. The research design built is multiple linear regression analysis. The data collected by the researchers was processed using the PLS and SPSS applications. The results of the study show that the implementation of risk management variables, The quality of human resources and workload have an effect on the auditor's ability to detect fraud, both partially and simultaneously, have a simultaneous effect on the ability to detect fraud. Partially, the implementation of risk management and quality of human resources has a unidirectional (positive) relationship and has a significant effect on the auditor's ability to detect fraud, while workload has a negative and insignificant relationship.
The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies Aisyah Amini; Azizul Kholis; Arfan Ikhsan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2725

Abstract

This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock Exchange (IDX). This research is a comparative casual research with a quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study amounted to 228 companies. Sample selection using purposive sampling techniques and obtained samples from 32 companies with 5 years of observation so that 160 research data were obtained. The method of testing the hypothesis in this study uses a panel data regression model with a Fixed Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA) model. Data analysis of both models used version 12 of the Eviews program. The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.
Analysis Of Implementing Character Education In Students Sdn 060970 Belawan Medan Muhammad Dekar; Dinda Widyastika; Rudi Hermansyah Sitorus; Zulvia Misykah; Mohammad Sattar; Muhammad Ridho; Azizul Kholis
International Journal of Advanced Research Vol. 1 No. 1: June 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/qs707171

Abstract

A developed and rapidly developing nation is one of the strategies implemented through character education with an honest, creative attitude and a sense of responsibility. The challenge in the current era of globalization is that character formation has not been realized due to a lack of control from parents and the environment, basically they are used to lying, low ethics and morals, loss of identity, rampant crime has penetrated every part of social life, hence the obligation of the education process. The real obstacle is that educational institutions use the metaphor of human resource (HR) products as having complete competence, known as the popular name digitalization competence in the 5.0 era. fundamental changes are inversely proportional to previous life governance. Educational science is a one-on-one medicine for diagnosing social ills in society from small to large circles. This research has a target regarding how teachers develop character education for students at State Elementary School 060970 Medan City. The method used in this research is qualitative description. The samples in the research were educators, homeroom teachers and students at State Elementary School 060970 Medan City. The instruments in this research are questionnaires to measure character education, stationery and video equipment. Research data was obtained through an interview and observation process. This research obtained results in the form of several students having positive and negative character education. Based on the results of interviews with educators and class teachers, character education planning is very effective, this is in line with national education goals, character education goals and the vision and mission of school 060970 SDN Medan CityKeywords: Analysis, Character Education, Students, Elementary School Teachers.
Product Innovation Analysis as a Strategy to Survive in Competitive Markets Zahara Meutia; Henny Purnama Dewi; Faziatul Amillia Mohamad Basir; Muammar Rinaldi; Azizul Kholis
International Journal of Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/2ag56c51

Abstract

This study aims to analyze the role of product innovation as a strategy to survive in a competitive market. Product innovation is the main key for companies in facing tight competition in the era of globalization and rapid technological development. This study uses a quantitative descriptive method with a survey approach to small, medium, and large companies in several industrial sectors. Data were collected through questionnaires and in-depth interviews with company management who have experience in developing innovative products. The results of the study show that product innovation has a significant positive impact on the competitiveness and performance of the company, both in terms of increasing sales, customer loyalty, and market share. Factors that support the success of product innovation include the use of technology, research and development (R&D), and a focus on customer needs. In addition, obstacles that are often faced in implementing innovation include limited resources, capital, and access to technology. Proposed solutions include increasing investment in technology, collaboration with research institutions, and implementing customer-centric strategies.
Strengthening the Governance of the Toba Caldera Geosite Through Adaptive Governance: Opportunities and Challenges Hajar, Siti; Kholik, Kholilul; Kholis, Azizul
Iapa Proceedings Conference 2025: IAPA 2025 Hybrid Annual Conference & Congress INDIGESNOUS PUBLIC ADMINISTRATION
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2025.1341

Abstract

The adaptive governance approach is an important instrument in realizing sustainable tourism, thus the importance of managing Geopark areas that are not only oriented towards economic aspects, but also emphasize social, cultural, and environmental dimensions. The purpose of this study is to analyze the opportunities and challenges in strengthening the governance of the Toba Caldera Geosite in Samosir Regency. The method used is a qualitative case study. The results show that strengthening geosite governance has the opportunity to develop, because it is supported by UNESCO geopark regulations and has a GreenCard, local community involvement, although not optimal, and the potential for a creative economy based on Batak culture. However, the main challenges faced are limited inter-institutional coordination, low human resource capacity, and poor integration of cross-sectoral policies.
Co-Authors Agus Firmansyah Aisyah Amini Andri Zainal Anjas Pramana Annisa Ramadhani Arfan Ikhsan Arfan Ikhsan, Arfan Arifa Devi Fitriani Arthur Simanjuntak AW, Jumaidi Dedy Husrizal Syah, Dedy Husrizal Dinda Widyastika Dodi Pramana Dora, Moulinda Eko Wahyu Nugrahadi ERLINA Esa Setiana Faziatul Amillia Mohamad Basir Gaffar Hafiz Sagala Haryadi - Hassanudin, Abdul Fatah hasyim, hasyim Henny Purnama Dewi Iskandar Muda Jufri Darma Jumaidi AW khafi puddin Kholik, Kholilul Lukita Ningsih M. Arsyadi Ridha Mohammad Sattar Muammar Rinaldi Muhammad Dekar Muhammad Ridha Habibi Z Muhammad Ridho MUHAMMAD YUSUF Nasirwan Nasirwan Nuri Angelina Saragih2 Nurjaman Nusyirwan Nusyirwan Panjaitan, Eurica Imannuela Elfri br. Pramana, Anjas Putra, Bintang Wiratama Ramadhana, M. Fitri Rudi Hermansyah Sitorus Sanjani, Ahmad Saragih2, Nuri Angelina Satriawan, Bambang shara, yuni Silalahi, Tauada Siregar, Tapi Rumondanag Sari Siti Hajar Situngkir, Gomgom Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syaharman Syaharman Taufik Hidayat Tua Sibarani, Choms Gary Ganda Wati, Rini Indah Zahara Meutia Zahri Fadli Zulvia Misykah