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All Journal Mechatronics, Electrical Power, and Vehicular Technology The Indonesian Accounting Review BJRA (Bongaya Journal of Research in Accounting) Research In Management and Accounting (RIMA) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Applied Accounting Research Advances in Managerial Auditing Research Research In Management and Accounting (RIMA)

Hamzah Ahmad, Hamzah

Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus

Author-ID : 647441

Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila, Nurfadila; Muslim, Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
RIMA - Research In Management and Accounting Vol 3, No 1 (2020): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2745

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community

ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN PERUSAHAAN JASA KONTRUKSI PADA PT ARTERI CIPTA RENCANA Pahlevi, Lola Venna; Sari, Ratna; Ahmad, Hamzah
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

The aims of this research are to analyze the application of work contracts and the recognition of revenue for construstion service companies in accordance with PSAK 34 at PT Arteri Cipta Rencana. The data required in this study is secondary data, namely the financial statements of PT Arteri Cipta Rencana project for the period 2017-2019. Methods of data collection through interviews, observation and documentary. Data analysis techniques used by qualitative analysis. This result of this research show that that the implementation of PSAK 34 at PT Arteri Cipta Rencana had executed project contracts sequentially in accordance with the prevailing tender regulations and realized the budget appropriately. The recognition of income and expenses carried out by PT Arteri Cipta Rencana is in accordance with PSAK 34 where revenue recognition for construction contracts is carried out using the completed contract method in the short-term period in the 2016-2018 financial statements. This is in accordance with PSAK 34 applicable in Indonesia. Short-term projects using the completed contract method minimize the risk of errors in estimating the specified value. The financial statements are considered to have met the criteria for the quality of financial reports well.Keyword: PSAK 34, Construction Company and Revenue Recognition

PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA M, Nurul Ilmy; Mus, Abdul Rahman; Ahmad, Hamzah
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura. The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance

Pengaruh Pengalaman Auditor, Tekanan Anggaran Waktu, dan Independensi Terhadap Kualitas Audit di Inspektorat Kabupaten Soppeng Ahmad, Hamzah; Farinal, Putri Regita; Sari, Ratna; Lannai, Darwis; Abduh, Muhammad
Paradoks : Jurnal Ilmu Ekonomi Vol. 7 No. 3 (2024): Mei - Juli
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v7i3.929

Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman auditor, tekanan anggaran waktu, dan independensi terhadap kualitas audit di Inspektorat Kabupaten Soppeng. Penelitian ini penting karena kualitas audit yang tinggi sangat berperan dalam memastikan akuntabilitas dan transparansi pemerintahan. Dengan memahami faktor-faktor yang memengaruhi kualitas audit, penelitian ini dapat memberikan wawasan berharga untuk meningkatkan praktik audit dan, pada akhirnya, efektivitas pengelolaan keuangan daerah. Penelitian dilakukan dengan melibatkan 35 auditor/pemeriksa sebagai sampel, yang diambil menggunakan teknik sampling sensus. Data yang digunakan adalah data primer. Untuk menguji hipotesis, digunakan metode regresi linier berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit. Sebaliknya, tekanan anggaran waktu dan independensi tidak berpengaruh signifikan terhadap kualitas audit, dengan tekanan anggaran waktu berpengaruh negatif dan independensi juga berpengaruh negatif namun tidak signifikan. Temuan ini memberikan dasar bagi upaya perbaikan dalam praktik audit untuk memastikan kualitas audit yang lebih baik di masa depan.

PENGARUH KEMUDAHAN DAN MANFAAT E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI Khairunnisa, Aqilah; Nurwanah, Andi; Ahmad, Hamzah
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5305

This research was intended to know of ease of use of e – faktur and the usefulness of e – faktur to tax payers compliance with understanding the internet as a moderating variable in The South Makassar Primary Tax Office. The population in this study were taxpayers registered at KPP Pratama South Makassar, namely 83,501 taxpayers, while the sample of this study were 100 taxable entrepreneurs who registered using e-invoice at KPP Pratama South Makassar. The data analysis technique used descriptive statistical techniques and Multiple Linear Regression assisted by SPSS 25.0. The results of the research showed that ease of use of e – faktur and the usefulness of e – faktur positively and significantly affect on the tax payers compliance. understanding the internet can not moderate the effect of ease of use of e – faktur and the usefulness of e – faktur on tax compliance.

Exploring the Nexus between Internal Control Structures and Good Corporate Governance Ahmad, Hamzah; Muslim, Muslim
Advances in Applied Accounting Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i2.311

Purpose: This study examines the impact of internal control effectiveness on organizational performance, with a focus on the mediating role of governance mechanisms. It aims to explore how internal controls contribute to transparency, accountability, and overall quality of governance. Research Design and Methodology: The study employs a mixed-method approach, combining empirical analysis and theoretical perspectives from corporate governance and organizational behavior. Data were collected through a literature review, case studies, and statistical analysis of financial performance metrics to assess the relationship between internal controls and governance outcomes. Findings and Discussion: The results indicate a positive correlation between internal control effectiveness and financial reporting quality. Strong control mechanisms enhance transparency and accountability, while governance elements such as board oversight, organizational culture, and stakeholder engagement influence internal control practices. The study also finds that internal controls mediate the relationship between governance mechanisms and organizational performance, reinforcing the link between governance, risk management, and performance. Implications: The findings suggest that organizations should prioritize board composition, independence, and expertise while fostering a culture of integrity and accountability. These insights contribute to the field of corporate governance research and underscore the importance of interdisciplinary approaches. Future studies should explore industry-specific governance challenges and the role of technology in internal control systems.

The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality Ahmad, Hamzah
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.23

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompleksitas tugas, independensi dan integritas terhadap kualitas audit internal pada Inspektorat Kabupaten Bantaeng. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah aparat inspektorat Kabupaten Bantaeng yang berjumlah 35 orang. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus sampling, dengan metode pengolahan data menggunakan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan dengan membagikan kuesioner secara langsung kepada responden. Hasil penelitian menunjukkan bahwa kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal sementara independensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit internal.

Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Ahmad, Hamzah; Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.

Pengaruh Religiusitas dan Batasan Waktu Audit Terhadap Fungsi Internal Audit Pemerintah Damayanti, Dwi Selvira; Junaid, Asriani; Ikhtiari, Kirana; Ahmad, Hamzah
Paradoks : Jurnal Ilmu Ekonomi Vol. 4 No. 1 (2021): Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Penelitian ini bertujuan untuk mengetahui hubungan antara religiusitas dan batasan waktu audit berpengaruh signifikan terhadap fungsi internal audit di kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Selatan Selatan.Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif untuk memberikan gambaran apakah fungsi internal audit dengan religiusitas dan batasan waktu audit telah efektif atau tidak dan berapa besar kontribusi yang dilakukan terhadap fungsi internal audit di Kantor badan pengawasan keuangan dan pembangunan perwakilan Sulawesi Selatan. Data penelitian dianalisis dengan menggunakan statistik deskriptif berupa tendensi sentral. Hasil penelitian menunjukkan bahwa fungsi internal audit dengan religiusitas dan batasan waktu audit tergolong efektif dan memberikan kontribusi yang cukup bagus terhadap fungsi internal audit di Kantor badan pengawasan keuangan dan pembangunan perwakilan Selawesi Selatan.

Co-Authors Amiruddin Basri, Andi Cahaya Laela Damayanti, Dwi Selvira Darwis Lannai Farinal, Putri Regita Gusrial, Muhammad Haniff Hassan, Mohd Hasnun Arif Ikhtiari, Kirana Junaid, Asriani Khafifah, Ainun Khairunnisa, Aqilah Laekkeng, Mursalim M, Nurul Ilmy Muhammad Abduh Mukhlis, Armilda Sartika Agrippina Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Nur Aqilah Othman, Nur Aqilah Nurfadila Nurfadila, Nurfadila Nurwakia, Nurwakia Nurwanah, Andi Pahlevi, Lola Venna Pramukti, Andika Rahim, Syamsuri Ratna Sari Saffanah, Nurina Saputri, Sri Ayu Shaleh, Musliha Yundari, Yundari

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