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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Advanced Multidisciplinary Jurnal Sistem Informasi, Akuntansi dan Manajemen
Arfan Ikhsan, Arfan
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Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Tinjauan Audit Lingkungan dalam Perpektif Teori Suyatmin, Suyatmin; Ikhsan, Arfan; Oktaviani, Ayu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3578

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Membangun Standar Akuntansi Islam dari Perspektif Zakat Ikhsan, Arfan; Suwarno, Agus Endro
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3699

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Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1235

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This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
Enhancing Financial, Legal, and Risk Management for MSMEs in Brunei Darussalam: Strategies for Sustainable Growth Saputra Hasibuan, Edi; Suraji, Robertus; Ikhsan, Arfan; Sastrodiharjo, Istianingsih
International Journal of Advanced Multidisciplinary Vol. 3 No. 3 (2024): International Journal of Advanced Multidisciplinary (October-December 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v3i3.669

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Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Brunei Darussalam's economy, playing a significant role in employment absorption and contributing notably to the Gross Domestic Product (GDP). However, MSMEs in Brunei often face challenges in financial management, legal compliance, and identifying as well as managing operational risks. This Community Service Program aims to equip MSMEs in Brunei with practical skills related to financial management, legal compliance, and risk mitigation tailored to their operational context. Based on a literature review and the implementation results, this paper outlines comprehensive strategies to assist MSMEs in addressing these challenges and fostering business sustainability. The findings indicate that this educational intervention significantly enhances the awareness and capabilities of MSMEs in Brunei in managing financial and legal challenges, while also preparing them for audits by regulators.
Marketing Strategy In Developing Smes Products Through Social Media (Case Study Of Smes At Sumsel – Babel, Indonesia) Julvitra, Enos; Finthariasari, Meilaty; Ikhsan, Arfan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7257

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This study aims to develop social media-based SME products in the South Sumatra-Babel region. This type of research is descriptive with a qualitative approach to objectively analyze the situation regarding strategies in developing SMEs products in South Sumatra - Babel, Indonesia. The informants of this study were SME business owners and their employees, accompanied by direct observation in the field. Based on the results of the SWOT analysis of marketing strategies that can be seen in table 4.2, internal conditions have a total strength with a total score of 12 which shows greater strength than weakness with a total score of 0. While external has a total opportunity with a total score of 7 where the opportunity is greater than the threat which has a total score of 4. This shows that SMEs in South Sumatra - Babel have strong internal conditions and external opportunities.
DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Ikhsan, Arfan; Setiana, Esa; Hidayat, Syahrijal; Welly, Yerisma
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.431

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Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.
Analisis Kinerja Keuangan pada PT HM Sampoerna Tbk dengan Pendekatan Rasio Likuiditas dan Profitabilitas Lubis, Jey Bremana Ramadan; Ikhsan, Arfan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.732

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This research aims to analyze the financial performance of PT HM Sampoerna Tbk for the 2019–2023 period using profitability and liquidity ratios. The study evaluates the company's ability to meet its financial obligations and generate financial outcomes. The method used includes ratio analysis, such as the current ratio, quick ratio, cash ratio, net profit margin (NPM), return on equity (ROE), and return on assets (ROA) which are compared with industry standards. The research results show 172% in 2023, below the industry standard of 200%. The quick ratio and cash ratio have also decreased drastically, with a cash ratio of only 12% in 2023, far below the standard of 50%. On the profitability side, NPM, ROA, and ROE have also decreased, with NPM of 7% and ROA of 15% in 2023, both below industry standards. In conclusion, PT HM Sampoerna Tbk needs to improve its liquidity and profitability to maintain competitiveness in the industry  
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

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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.
Pengaruh Laba Rugi Perusahaan, Pergantian Manajemen, Dan Financial Distress Terhadap Audit Report Lag Susanti, Dewi Sri; Challen, Auliffi Ermian; Elmanizar, Elmanizar; Ikhsan, Arfan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i1.454

Abstract

This study aims to determine the effect of the company profit and loss, management changes, and financial distress on audit report lag. The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The sample was used in as many as 20 companies obtained through the purposive sampling method. The data used in this research is secondary data. The method used to analyze the data in this study is multiple linear regression. Based on the results of the study, it was concluded that the company profit and loss had a negative effect on audit report lag, management changes had a positive effect on audit report lag, and financial distress did not affect audit report lag
Pengaruh Person-Job Fit Terhadap Turnover Intention dengan Work Engagement dan Kepuasan Kerja dalam Etika Bisnis Sebagai Variabel Intervening Studi Pada Karyawan Budget Hotel di Kota Medan Sitompul, Marthin okuli; Ikhsan, Arfan
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.774

Abstract

One way to manage employees is for companies to implement person-job fit and maintain work engagement and job satisfaction within Business Ethics to ensure employee retention. This is expected to improve employee quality and productivity, leading to growth and prevent turnover intention. This study aims to determine the effect of person-job fit on turnover intention, with work engagement and Business Ethics as intervening variables among budget hotel employees in Medan. This study employed an explanatory research approach with a quantitative approach. The results showed that person-job fit significantly influenced turnover intention, work engagement, and Business Ethics. Work engagement significantly influenced turnover intention, Business Ethics significantly influenced turnover intention, person-job fit significantly influenced turnover intention, mediated by work engagement, and person-job fit significantly influenced turnover intention, mediated by job satisfaction.
Co-Authors Agus Endro Suwarno Ayu Oktaviani, Ayu Azizul Kholis, Azizul Challen, Auliffi Ermian Dewi Sri Susanti Elmanizar, Elmanizar Esa Setiana Finthariasari, Meilaty Hidayat, Syahrijal Istianingsih Sastrodiharjo, Istianingsih Julvitra, Enos Kumala, Ratih Lubis, Jey Bremana Ramadan Lubis, Putri Kemala Dewi Nasirwan Nasirwan Robertus Suraji Saputra Hasibuan, Edi shara, yuni Sitanggang, Sri Ningsih Sitompul, Marthin okuli Suyatmin Suyatmin, Suyatmin Tiolina Evi Welly, Yerisma