Articles
<![CDATA[Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud ]]>
<![CDATA[Fikri Amrullah Achmad]]>;
<![CDATA[Septemberizal Galib]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37641/jiakes.v10i2.1420
<![CDATA[This purpose of this study to analyze: (1) The Effect of Red Flags on Auditor's Ability to Detect Fraud, (2) The Effect of Independence on Auditor's Ability to Detect Fraud, (3) The Effect of Professional Skepticism on Auditor's Ability to Detect Fraud, (4) The Effect of Red Flags, Independence, and Professional Skepticism on Auditor's Ability to Detect Fraud. This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is by distributing questionnaire to 79 respondents or external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non- probability sampling and by using a convenience technique. This test uses the SmartPLS 3 technique as a data analysis tool The results of this study indicate that (1) Red Flags have a positive and significant effect on Auditor's Ability to Detect Fraud, (2) Independence have a positive and significant effect on Auditor's Ability to Detect Fraud, (3) Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud, (4) Red Flags, Independence, and Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud.]]>
<![CDATA[Membangun Branding Dalam Menciptakan UMKM Startup ]]>
<![CDATA[Septemberizal Septemberizal]]>;
<![CDATA[Rinaldo Rinaldo]]>;
<![CDATA[Tria Patrianti]]>;
<![CDATA[Septi Wulandari Chairina]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2023): Februari-Juli 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35870/jpmn.v3i1.1232
<![CDATA[One of the important elements that must be considered in starting a business is the brand. Brand image has the meaning of an image of a product in the minds of consumers. Everyone will have the same image of a brand. Through Brand Image consumers are able to recognize a product, evaluate its qualy, reduce purchase risk and gain experience and satisfaction from certain product differentiation. There are problems faced by Small Medium Enterprises (SME) assisted by Amil Zakat agency (Baznas) in Universitas Muhammadiyah Jakarta. Based on the interviews conducted, the problems identified were the Brand building itself. The SMME focuses on sales strategy. It is found that the solution offered is to overcome the said problem by providing assistance and counseling about the importance of building the brand so that it can provide added value and have an impact on increasing profits which will ultimately build reputation and create growth opportunities for SMEs.]]>
<![CDATA[PENGARUH KECURANGAN LAPORAN KEUANGAN TERHADAP HUBUNGAN ANTARA MANAJEMEN LABA DAN PENCAPAIAN KINERJA KEUANGAN ]]>
<![CDATA[Eva Herianti]]>;
<![CDATA[Amor Marundha]]>;
<![CDATA[Septemberizal Galib]]>;
<![CDATA[Rusyad Nurdin]]>
<![CDATA[ Jurnal Ilmiah Manajemen Ubhara Vol 4, No 2 (2022): JURNAL ILMIAH MANAJEMEN UBHARA ]]>
Publisher : <![CDATA[Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31599/jmu.v4i2.1212
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris dengan menganalisis hubungan antara kinerja perusahaan, manajemen laba dan kecurangan laporan keuangan yang dikukur dengan financial target, financial stability dan external pressure sebagai variabel moderasi. Pemutakhiran dalam penelitian ini adalah data perusahaan BUMN yang terdaftar di BEI tahun 2019 hingga 2021 Alat analisis yang digunakan adalah eviews 10. Penelitian ini mendefinisikan bisnis dan strategi cara perusahaan untuk bertahan dan memperoleh legitimasi dari para stakeholder. Hasil penelitian menjelaskan bahwa manajemen laba berpengaruh signifikan terhadap kinerja keuangan perusahaan dan moderasi melalui kecurangan laporan keuangan (FT, FS, dan EP) menjelaskan bahwa financial target dan external pressure meningkatkan pengaruh manajemen laba terhadap kinerja keuangan perusahaan, sedangkan untuk external pressure tidak meningkatkan pengaruh manajemen laba terhadap kinerja keuangan perusahaan. Kata Kunci : Kinerja Keuangan, Manajemen Laba, Kecurangan Laporan Keuangan, Financial Target, Financial Stability, External Pressure]]>
<![CDATA[Pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran Dan Gaya Kepemimpinan Terhadap Kinerja Manajerial Pada Perusahaan Asuransi DKI Jakarta ]]>
<![CDATA[Darman Hadi Prayitno]]>;
<![CDATA[Andry Priharta]]>;
<![CDATA[Septemberizal Septemberizal]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/innovative.v3i3.3055
<![CDATA[Tujuan dari penelitian yang dilakukan yaitu untuk mengetahui serta menguji secara mendalam atas Pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran, dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada perusahaan Asuransi di DKI Jakarta. Metode penelitian ini adalah kuantitatif dengan menggunakan data primer yang diperoleh dari hasil penyebaran kuisioner dan telah menguji pengaruh Total Quality Management (TQM), Budaya Organisasi, Partisipasi Anggaran dan Gaya Kepemimpinan terhadap Kinerja Manajerial pada Perusahaan Asuransi di DKI Jakarta. Pengambilan sampel dalam penelitian ini menggunakan rumus Lameshow dikarenakan jumlah manajer pada perusahaan asuransi tidak diketahui secara pasti. Responden dalam penelitian berjumlah 100 orang responden. Data diperoleh kemudian diolah menggunakan software SPSS versi 22. Hasil penelitian menunjukkan bahwa: 1). Total Quality Management berpengaruh terhadap Kinerja Manajerial, 2). Budaya Organisasi tidak berpengaruh terhadap Kinerja Manajerial, 3). Partisipasi Anggaran berpengaruh terhadap Kinerja Manajerial, dan 4). Gaya Kepemimpinan berpengaruh terhadap Kinerja Manajerial.]]>
<![CDATA[DETERMINAN TAX AVOIDANCE : CORPORATE GOVERNANCE SEBAGAI PEMODERASI ]]>
<![CDATA[Ridho Wicaksono]]>;
<![CDATA[Septemberizal]]>;
<![CDATA[Eva Herianti]]>
<![CDATA[ JRB-Jurnal Riset Bisnis Vol 6 No 1 (2022): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Pancasila ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35814/jrb.v6i1.4053
<![CDATA[Penelitian ini bertujuan untuk meneliti pengaruh Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage terhadap Agresivitas Pajak dengan corporate governance sebagai pemoderasi. Sampel penelitian ini menggunakan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 melalui purposive sampling dan diperoleh 15 perusahaan dengan 60 pengamatan. Metode analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 9.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) berpengaruh terhadap Agresivitas Pajak, Kepemilikan Institusi tidak berpengaruh terhadap Agresivitas Pajak, dan Leverage berpengaruh terhadap Agresivitas Pajak. Corporate governance berhasil memoderasi pengaruh Corporate Social Responsibility (CSR) dan Leverage terhadap Agresivitas Pajak, sementara corporate governance tidak berhasil memoderasi pengaruh Kepemilikan Institusi terhadap Agresivitas Pajak. Dan secara simultan variabel Corporate Social Responsibility (CSR), Kepemilikan Institusi dan Leverage berpengaruh terhadap Agresivitas Pajak.]]>
<![CDATA[Determinan Pengambilan Keputusan Berkeadilan Konsultan Pajak ]]>
<![CDATA[Sabaruddin Sabaruddin]]>;
<![CDATA[Sulhendri Sulhendri]]>;
<![CDATA[Septemberizal Septemberizal]]>
<![CDATA[ Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24853/jago.4.1.38-55
<![CDATA[Objectives. this studi aims to determine and analysis the effect of moral responsibility, selfish behavior, ethical action and sefl-control on the fair decision of tax consultant.Design/method/approach. This research is a quantitative research that looks for relationships between variables. The research sample is a tax consultant in South Jakarta for reasons of geografhical affordability after the Covid 19 pandemic. At the time of research the number of tax consultant in South Jakarta could not be known, so the Lemeshow formula was used to determine the sample size. With this formula, it is known that the sampel is 67.24 which is rounded up to 67 people using the non probalility sampling method. Data obtained by distributing questionnaires. The analytical method used is multiple linear analysis with WarPLS version 7.0.Results/findings. Moral responsibility has a positif and significant effect on fair decision making. Selfish behavior has a significant negative effect, ethical behavior has a significant positive effect and self control has a non significant positif effect fair decision making.Theoretical contribution. The result of this research are expected to be one of the references in developing lesson plans as well as references in preparing a consultant’s code of ethics, specially in the field of taxation.Practical contribution. The result of this study become an alternative input for tax consultant in making decisions, especially in deciding the tax obligations of taxpayers (clients).Limitations. This research was conducted on tax consultant in South Jakarta, so the research results anly apply to the sample studied and do not represent tax consultant in general.]]>
<![CDATA[Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud: Studi Empiris Pada KAP di Jakarta Selatan ]]>
<![CDATA[Fikri Amrullah Achmad]]>;
<![CDATA[Septemberizal Galib]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37641/jiakes.v10i2.1420
<![CDATA[This purpose of this study to analyze: (1) The Effect of Red Flags on Auditor's Ability to Detect Fraud, (2) The Effect of Independence on Auditor's Ability to Detect Fraud, (3) The Effect of Professional Skepticism on Auditor's Ability to Detect Fraud, (4) The Effect of Red Flags, Independence, and Professional Skepticism on Auditor's Ability to Detect Fraud. This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is by distributing questionnaire to 79 respondents or external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non- probability sampling and by using a convenience technique. This test uses the SmartPLS 3 technique as a data analysis tool The results of this study indicate that (1) Red Flags have a positive and significant effect on Auditor's Ability to Detect Fraud, (2) Independence have a positive and significant effect on Auditor's Ability to Detect Fraud, (3) Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud, (4) Red Flags, Independence, and Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud.]]>
<![CDATA[Antecedent of Tax Compliance With Religiosity as a Moderator: Antecedent Kepatuhan Pajak Dengan Religiusitas Sebagai Pemoderasi ]]>
<![CDATA[Ratnawati TD, Ulpah Halim]]>;
<![CDATA[Sabaruddin]]>;
<![CDATA[Septemberizal]]>
<![CDATA[ Journal of Accounting Science Vol. 5 No. 2 (2021): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21070/jas.v5i2.1200
<![CDATA[Penelitian ini bertujuan untuk mengukur dan mengestimasi pengaruh kesadaran pajak, kebijakan pemerintah, citra otoritas pajak dan pemeriksaan pajak terhadap kepatuhan pajak dengan variabel moderasi religiusitas. Sampel yang digunakan dalam penelitian ini yaitu 210 responden wajib pajak orang pribadi di wilayah Depok, Bekasi, Pondok Gede, Cibinong, Cileungsi, Ciawi dan Bogor. Analisis data kuantitatif dilakukan dengan menggunakan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa 1) kesadaran pajak dan citra otoritas pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak, 2) kebijakan pemerintah dan pemeriksaan pajak tidak berpengaruh signifikan terhadap kepatuhan pajak, 3) religiusitas mampu memoderasi pengaruh kesadaran pajak dan pemeriksaan pajak secara positif dan signifikan terhadap kepatuhan pajak, 4) namun interaksi antara religiusitas dan kebijakan pemerintah, serta interaksi religiusitas dengan citra otoritas pajak tidak berpengaruh signifikan terhadap kepatuhan pajak.]]>
<![CDATA[Halal Supply Chain Management Based on Maqasid Syariah to Improve Business Performance of Minang Ciputat Curry Restaurants ]]>
<![CDATA[Yani, Tet Linda]]>;
<![CDATA[Dyarini, Dyarini]]>;
<![CDATA[Septemberizal, Septemberizal]]>
<![CDATA[ International Journal of Law Policy and Governance Vol. 3 No. 2 (2024) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54099/ijlpg.v3i2.1059
<![CDATA[Tujuan penelitian ini adalah untuk melihat dan mengamati prakter halal supply chain management yang ada di rumah makan Kari Minang Ciputat, karena dalam pemahaman masyarakat luas bahwa semua rumah makan Padang pasti halal, sehingga rumah makan Padang menjadi salaha satu pilihan yang tepat bagi konsumen. Hal ini tentunya perlu dibuktikan lebih jauh lagi, bagaimana prosedur halal yang diterapkan di rumah makan Padang dari awal proses produksi sampai menjadi barang jadi. Halal tidak bisa dilihat hanya dari produk yang disediakan tapi halal harus dilihat dari semua prosedur halal yang dilakukan di dalam satu kesatuan kegiatan dari awal sampai produk jadi. Metode penelitian yang digunakan adalah metode kualitatif, gunakan untuk mengungkapkan lebiah dalam semua aspek kegiatan halal yang ada di rumah makan Kari minang, dengan paradigma Interpretif yang menekankan pada Bahasa interpretasi dan pemahaman. Focus peneliatian ini adalah study pustakan dan wawancara tidk terstruktur dengan para informan, keterbaruan dalam penelitian ini adalah dari objek dan subjek penelitian yang digunakan.]]>
<![CDATA[Membangun Branding Dalam Menciptakan UMKM Startup ]]>
<![CDATA[Septemberizal, Septemberizal]]>;
<![CDATA[Rinaldo, Rinaldo]]>;
<![CDATA[Patrianti, Tria]]>;
<![CDATA[Wulandari Chairina, Septi]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 3 No. 1 (2023): Februari-Juli 2023 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35870/jpmn.v3i1.1232
<![CDATA[One of the important elements that must be considered in starting a business is the brand. Brand image has the meaning of an image of a product in the minds of consumers. Everyone will have the same image of a brand. Through Brand Image consumers are able to recognize a product, evaluate its qualy, reduce purchase risk and gain experience and satisfaction from certain product differentiation. There are problems faced by Small Medium Enterprises (SME) assisted by Amil Zakat agency (Baznas) in Universitas Muhammadiyah Jakarta. Based on the interviews conducted, the problems identified were the Brand building itself. The SMME focuses on sales strategy. It is found that the solution offered is to overcome the said problem by providing assistance and counseling about the importance of building the brand so that it can provide added value and have an impact on increasing profits which will ultimately build reputation and create growth opportunities for SMEs.]]>
