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All Journal Jurnal Akuntansi Indonesia Jurnal Dinamika Akuntansi PROSIDING Journal of Accounting and Investment Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Dinamika Sosial Budaya Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal STIE Semarang (Edisi Elektronik) LOYALITAS: Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) SOLUSI Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Indicators : Journal of Economic and Business Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Adbis : Jurnal Administrasi dan Bisnis Perspektif Akuntansi Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa Jurnal Bingkai Ekonomi (JBE) Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Trends Economics and Accounting Research Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Dharma Sevanam : Jurnal Pengabdian Masyarakat Fin Synergy: Jurnal Manajemen Keuangan
Saifudin Saifudin
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Semarang (USM)
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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SISTEM PENGENDALIAN INTERNAL PEMBIAYAAN MURABAHAH PT BPR SYARIAH PADA MASA PANDEMI COVID-19 Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Nurul Khamim
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.551

Abstract

This research was conducted at the head office of PT BPRS Bina Finansia in the marketing and remedial segment. The reason for this research is to analyze the internal control system of murabahah financing in 2018-2020. This study uses qualitative methods,by using triangulation of methods and data sources, these are observation, interviews and documentation. Informant research is based on the principles of appropriateness and adequacy, there are 8 people in this research of basic informant’s principle. The results of this reasearch lead that internal control system towards financing of murabahah at PT BPRS Bina Finansia is still not working out in a good way. Lack of control to collect murabahah financing administration and lack of client charging become a factor of bad debs occur, causing an increase problem of financing
Penyuluhan Pelaporan Keuangan Berbasis Pemberdayaan Kelompok Wanita Tani Aprih Santoso; Sri Yuni Widowati; Saifudin Saifudin
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 1 No 01 (2022): Juny 2022
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.697 KB) | DOI: 10.53977/sjpkm.v1i01.555

Abstract

PkM aims to disseminate science and technology and at KWT Ceria Pagersari Village, Patean District, Kendal Regency so that members of the Ceria Women Farmers Group can prepare financial reports correctly. It is hoped that the results of this PkM are that members of the Ceria Women Farmers Group will be able to understand financial statements and be able to prepare financial reports for the Women Farmers Group. The PkM technique uses extension techniques by presenting the material by the PkM team at the Faculty of Economics, University of Semarang (USM). Besides that, discussions were also held with members of the Ceria Women Farmers Group by the PkM Team of the USM Faculty of Economics. Feedback is done through filling out a list of questions. As a result, the realization of the PkM on the presentation of the material face-to-face and through filling out the list of questions has shown that the members of the Ceria Women Farmers Group have said that the PkM goals have been realized, because the Ceria Women Farmers Group members have benefited, namely the increase in skills related to report generation. finance. The Ceria Women Farmer's Group, Pagersari Village, Patean District, Kendal Regency, has been able to independently prepare its financial reports.
A Saifudin Saifudin; Maulynda Arifah Rahmawati
Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Vol 5 No 2 (2022): Jurnal HUMMANSI (Humaniora, Manajemen, dan Akuntansi)
Publisher : Sekolah Tinggi Ilmu Komputer YOS SUDARSO Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33488/1.jh.2022.2.318

Abstract

The study aimed to analyze the implementation of digitalization of tax administration in order to improve taxpayer compliance in Semarang Selatan Tax Office.The study used qualitative methods of case study, with data collection using in-depth interview techniques, direct observation and documentation. To test the credibility of data, it used triangulation of data sources. The source of the study data in-depth interview was participant who have a position or authority on the object of the study, namely as many as three participants based on the principles of appropriateness and adequacy.The results of this study showed that the digitalization of tax administration has been implemented in every business process in Semarang Selatan Tax Office. The implementation of digitalization has not been able to improve taxpayer compliance in 2018-2020. Based on the supporting and inhibiting factors, there are several things that need to be considered by Semarang Selatan Tax Office to achieve high taxpayer compliance include ensuring the ease of taxpayer services, optimizing digitalization of every business process, and optimizing 3C service schemes (Click, Call, and Counter).
Edukasi Pemahaman Pengelolaan Keuangan Keluarga Pada Pelaku UMKM Kampung Tematik Ucil Bulu Lor Kota Semarang Aprih Santoso; Sri Yuni Widowati; Saifudin Saifudin
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.694 KB)

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan pengetahuan dan pemahaman kepada pelaku UMKM Kampung Tematik Ucil Bulu Lor Kota Semarang dalam pengelolaan keuangan keluarga dengan benar. Kegiatan Pengabdian kepada Masyarakat dilaksanakan pada Bulan Oktober sampai dengan Desember 2022 dengan sasaran obyek pengabdian adalah pelaku UMKM Kampung Tematik Ucil Bulu Lor Kota Semarang. Teknik Pengumpulan data menggunakan observasi pra survey yang dilakukan pada bulan September 2022 untuk menggali permasalahan tentang pemahaman pengelolaan keuangan keluarga. Selain itu, juga dalam teknik pengumpulan data, menggunakan kuesioner yang dibagikan saat pre test dan post test. Sedangkan untuk teknik analisis data menggunakan deskriptif kualitatif studi kasus. Hasil penelitiaan menyatakan penyuluhan Literasi Pemahaman Pengelolaan Keuangan Keluarga Pada Pelaku UMKM Kampung Tematik Ucil Bulu Lor Kota Semarang dapat meningkatkan pengetahuan bagi 27orang anggotanya dan melalui monitoring dan Evaluasi atas penyuluhan Literasi Pemahaman Pengelolaan Keuangan Keluarga Pada Pelaku UMKM Kampung Tematik Ucil Bulu Lor Kota Semarang akan dapat mempermudah dan mempercepat dalam penyusunan laporan pengelolaan keuangan keluarga
IMPLIKASI TERHADAP OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA EMITEN MANUFAKTUR DI INDONESIA Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Rahmanda Hasna Putri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8308

Abstract

This study aims to test and prove the effect of Audit Quality, Debt Ratio, Company Size, Audit Lag on Going Concern Audit Opinion in manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The financial statements tested are financial statements that have been through the auditing process by the Public Accounting Firm and the financial statements ending on 31 December. The research data was collected using the purposive sampling method by downloading data through the official IDX website. This study uses logistic regression analysis techniques. The results showed that the independent variables Debt Ratio and Audit Lag had a positive effect on Going Concern Audit Opinion. while the independent variables Audit Quality and Company Size do not have a positive effect on Going Concern Audit Opinion.
Peran Auditor Internal: Pencegahan dan Pengendalian Fraud di Bisnis Wisata Berbasis Culture Immersion Saifudin Saifudin; Nia Luthfiana; Nirsetyo Wahdi
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.574

Abstract

This study aims to find out more about the role of internal audit and the effectiveness of internal control in detecting and preventing fraud in the culture immersion-based tourism business. The method used in this research is descriptive and verification analysis method. The independent variables used in this study are Internal Audit and Internal Control Effectiveness. While the dependent variable in this study is Fraud Detection and Prevention. The population in this study were all internal auditors at the Culture Immersion-based Tourism Business Company in Semarang City. Sampling using purposive random sampling method and obtained a sample size of 353 respondents. The data analysis technique used in this research is correlation coefficient analysis, determination and hypothesis testing. The results of this study indicate that internal audit has a significant effect on fraud detection and prevention with a correlation coefficient value of 0.615 and is in the strong category. The effectiveness of internal control has a significant effect on the detection and prevention of fraud with a correlation coefficient value of 0.587 and is included in the moderate category.
Semiotics of audit quality: a meta-analysis perspective Saifudin Saifudin; Indira Januarti
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19390

Abstract

Research aims: The purpose of this study is to identify the semiotics of the relationship between audit fees and audit quality.Design/Methodology/Approach: A quantitative method using meta-data analysis was employed with ten selected research articles from 113 sample articles.Research findings: The results demonstrated that a semiotic analysis of audit quality with a meta-analysis approach has been carried out, revealing that the audit fee variable had a relationship with audit quality and was strengthened by the size variable. The existing data heterogeneity problem was reduced after the size variable was included in the meta-analysis regression analysis, so it was reduced even though it had not been significantly reduced.Theoretical contribution/Originality: The semiotics of the relationship between audit fees and audit quality exist.Practitioner/Policy implication: This study contributes to paying attention to critical factors in improving audit quality.Research limitation/Implication: This study's limitations are that it could not reach the 95% data confidence coefficient level since the data used were still not much, and the size variable could not reduce data heterogeneity to the maximum.
Determinasi Kemampuan Auditor dalam Mendeteksi Kecurangan: (Studi pada Inspektorat Provinsi Jawa Tengah) Saifudin Saifudin; Bella Aprilia
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 2 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to explole the perception of auditors in local government agencies on the effects of Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud.The research of this population is auditors working on Inspektorat Provinsi Jawa Tengah. This research is populatif, which mean it doesn’t any sampling. Respondents in this research are 35 data collection using questionnaires the influence of independent variables such as : Professional Skepticism, Independence, Competence and Experience against Auditor’s Ability to Detect Fraud examined using multiple linear regression analysis by using SPSS 20.0. The results of this research indicates that Professional Skepticism, Independence, Competence and Experience affect against Auditor’s Ability to Detect Fraud.
Implikasi Karakteristik Perusahaan dan Good Corporate Governance terhadap Pengungkapan Sustainability Report Mariya Safitri; Saifudin Saifudin
Jurnal Bingkai Ekonomi (JBE) Vol 4 No 1 (2019): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, jumlah rapat komite audit, jumlah anggota dewan komisaris, dan governance committee terhadap pengungkapan sustainability report pada perusahaan LQ45 yang terdaftar di BEI periode 2014-2016. Jumlah perusahaan yang menjadi sampel dalam penelitian ini sebanyak 29 perusahaan. Penelitian ini bedasarkan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi logistic dengan menggunakan program SPSS 22.0. Hasil penelitian menunjukan bahwa jumlah rapat komite audit dan governance committee berpengaruh signifikan terhadap pengungkapan sustainability report. Sedangkan profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, dan dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sustainability report.
The Effect of Liquidity Ratio on Profitability Ratio of Pt Anugerah Kagun Karya Utama Tbk Period 2011-2022 Saifudin Saifudin
Fin Sinergy: Jurnal Manajemen Keuangan Vol 1 No 1 (2023): Fin Synergy: Jurnal Manajemen Keuangan
Publisher : Doktoral Ilmu Manajemen, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/fin.v1i1.383

Abstract

This study aims to determine the effect of the liquidity ratio on the profitability ratio at PT Anugerah Kagun Karya Utama Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of this research variable Current Ratio obtained an average value of 19.34%. The variable Return On Assets obtained an average value of 1.47%. The Current Ratio has a positive and significant effect on Return On Assets with a regression equation value Y = -1.075 + 0.132X, and a correlation coefficient value of 0.676 or having a strong relationship with a determination value of 45.7%. The hypothesis test obtained a significance of 0.016 <0.05.
Co-Authors Alisa Meriani Alvina Eka Damayanti Anita Damajanti Aprih Santoso Aprih Santoso Ardiani Ika Sulistyawati Bella Aprilia Bella Fazrine Darmawan Derick Yunanda DERICK YUNANDA, DERICK Dione Jeanette Violita Estik Rahayu Fariz Nur H Firda Pri Ardani Fitrianty Ningsih Indira Januarti Luthvitasari Dwi Oktaviani M. Hasan Ma'ruf Mariya Safitri Marlinda Marlinda Maulynda Arifah Rahmawati Meitri Yana Wardani Nanang Ari Utomo Natalia Debby Anggraini Putri Natasia Alinsari Nia Luthfiana Nindyowati, Santi Ayu nining sulissetiyowati Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Nisa Novia Avien Christy Nurul Khamim Purwantini, Sri Rahmanda Hasna Putri Rizki Nur Aprilia Rosita Vega Savitri Saifudin Saifudin Santi Ayu Nindyowati Sari, Ratna Novita Savitri, Rosita Vega Sekar Arum Yunianti Septiana Sari Septiani Putri Siti Zulaikah Sri . Handayani Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Wardani, Meitri Yana Yayan Pribadi Yayan Pribadi, Yayan Yuanita Adyarini Yulianti - Yulianti Yulianti Yulianti Yulianti Zuliana Zuliana