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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing Jurnal Cendekia Keuangan Research Horizon Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Helmy Aulia Rachman
Faculty Of Economics And Business, Universitas Brawijaya; Malang, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengembangan Keterampilan Leadership dan Self Development Bagi Mahasiswa Waluyowati, Nur Prima; Salisa, Meilenia Rahma; Rachman, Helmy Aulia; Putri, Intan Lifinda Ayuning
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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Abstract

Pengembangan keterampilan kepemimpinan dan self-development merupakan hal yang penting bagi mahasiswa, bertujuan untuk membekali mahasiswa dengan keterampilan yang dibutuhkan guna menghadapi tantangan kompleks di dunia kerja global yang terus berkembang. Untuk mengatasi kesenjangan tersebut diadakan sebuah program pengabdian masyarakat, yakni menyediakan pelatihan bagi mahasiswa, untuk meningkatkan keterampilan kepemimpinan, memfasilitasi pengembangan diri yang holistik, serta mempersiapkan mahasiswa menghadapi tantangan. Melalui pelatihan dengan metode ceramah memungkinkan mahasiswa untuk berbagi pengalaman dan memperdalam pemahaman teoritis. Dengan melakukan metode ini juga dapat memberikan ruang interaksi yang dinamis dan inklusif bagi peserta pelatihan, yang dirancang khusus untuk memperkuat kapasitas mahasiswa dalam memimpin serta mengembangkan potensi diri. hasil dari kegiatan ini menunjukkan bahwa peserta pelatihan memiliki ketertarikan untuk mengembangkan diri. pemahaman mereka tentang pentingnya leadership dan self development akan memberikan dampak positif jangka panjang bagi perkembangan pribadi dan profesional mahasiswa di masa depan maupun kemampuan mereka untuk menerapkan konsep-konsep tersebut secara efektif dalam berbagai aspek kehidupan sehari-hari.
Determinants of Audit Report Lag in State-Owned Enterprises Rachman, Helmy Aulia; Fadila, Mutia; Rahma, Meilenia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Timeliness in submitting financial reports that have gone through the audit process is an important indicator for stakeholders for decision making. Therefore, this study aims to analyze the effect of industry type, company size and auditor switching on audit report lag with audit tenure as a moderating variable in State-Owned Enterprises listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses secondary data sourced from the company's annual financial statements. The sample was taken using purposive sampling method, which consisted of 99 observational data analyzed through multiple linear regression and moderation regression using IBM SPSS software. The research findings show that industry type has a positive effect and company size has a negative effect on audit report lag. However, auditor switching has no effect on audit report lag, and audit tenure is unable to moderate the effect of industry type, company size, and auditor switching on audit report lag.
Exploration of Corporate Social Responsibility Activities in Indonesia: Tourism and Creative Economy Putri, Intan Lifinda Ayuning; Alam, Muhammad ⁠⁠⁠⁠Dimar; Rachman, Helmy Aulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The phenomenon of climate change is a global issue that has caught the attention of the government. The problem urges the government to enact various policies that can withstand the rate of climate change. One of the government policies is requiring companies to carry out Corporate Social Responsibility (CSR) activities. This policy has proven to increase investment in green initiatives, sustainability activities, employee training, and local community involvement. This study aims to map the CSR trends undertaken by Go Public companies in Indonesia, especially in the tourism and creative economy sector. This sector was chosen because it has a positive impact on climate change mitigation through investment in sustainable practices. The methodology used in this research is documentation to explore how the CSR of each company has evolved over several years and its trends. The findings of this study reveal the evolution of CSR from a mere philanthropic concept to a core strategy that integrates environmental sustainability, social welfare, and business growth. The implications of this research are expected to provide a more complex view of the direction of CSR development in Indonesia's tourism sector, with regards to policy, business practice, and future research.
The Impact of Corporate Social Responsibility Disclosure on Company Performance Noval Adib; Muhammad Dimar Alam; Rizky Aditya Nugraha; Helmy Aulia Rachman; Areta Widya Kusumadewi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3040

Abstract

This study expands on the influence of Corporate Social Responsibility disclosure on firm performance, with a particular focus on advertising intensity as a moderating variable. Using a quantitative research approach, we employ multiple linear regression analysis to examine the relationship between financial performance and Corporate Social Responsibility practices. The sample consists of Indonesian public companies listed in the LQ45 index from 2019 to 2022. Our findings reveal that concealing Corporate Social Responsibility has a positive impact on firm performance, highlighting the beneficial effects of transparent Corporate Social Responsibility practices. However, advertising intensity does not moderate the relationship between Corporate Social Responsibility disclosure and firm performance. These results suggest that while disclosing Corporate Social Responsibility itself improves firm performance, the level of advertising intensity does not change this relationship. This study contributes to the understanding of the role of Corporate Social Responsibility in corporate strategy and offers insights for managers and policymakers in emerging markets such as Indonesia. Future research should explore additional moderating variables and expand the analysis to other market contexts to further validate these findings.
EVALUASI KEBIJAKAN FORMASI JABATAN FUNGSIONAL AUDITOR DI LINGKUNGAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN Yakob Andika Napitupulu; Helmy Aulia Rachman
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4jzamm06

Abstract

Penelitian ini mengevaluasi urgensi reformulasi kebijakan formasi Jabatan Fungsional Auditor (JFA) di lingkungan Badan Pengawasan Keuangan dan Pembangunan (BPKP) yang saat ini terjebak dalam situasi “Perfect Storm”, di mana ekspektasi pengawasan nasional yang tinggi berbenturan dengan krisis kuantitas SDM auditor. Menggunakan metode kualitatif studi kasus dengan teknik triangulasi data wawancara mendalam dan analisis beban kerja riil dari aplikasi SIMA-NG, penelitian ini berhasil menyingkap fenomena “Zombie Policy” dalam tata kelola SDM BPKP, yaitu persistensi penggunaan parameter usang dalam Peraturan Kepala BPKP Nomor 11 Tahun 2016 dan Peraturan Kepala BPKP Nomor 1 Tahun 2017 yang tetap dijadikan rujukan perencanaan formasi meskipun basis legitimasinya telah runtuh pasca terbitnya PermenPANRB Nomor 1 Tahun 2023. Distorsi antara standar de jure (20 Hari Penugasan) dan realitas de facto di lapangan (rata-rata 12-15 Hari Penugasan) terbukti menciptakan kesenjangan (gap) kebutuhan auditor yang ekstrem mencapai 64,2%, serta kegagalan pendekatan universalistik dalam mengakomodasi karakteristik unik penugasan consulting yang berbeda dari assurance. Oleh karena itu, penelitian ini merekomendasikan ditinggalkannya pendekatan "satu ukuran untuk semua" dan mendesak penerapan segera Model Adaptif Berbasis Kontingensi, sebuah kerangka kerja baru yang mengintegrasikan kompleksitas penugasan dan dinamika tim audit untuk menjamin alokasi sumber daya yang presisi, responsif, dan mampu menyelamatkan keberlanjutan fungsi pengawasan intern pemerintah di masa depan
Implementation Of Accounting Information Systems And Internal Control Of Msme Kurniawan, Ivan; Rachman, Helmy Aulia
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research was conducted to design a cash receipt system and internal controls for Kartini Helm, which previously relied on a simple system and encountered several operational challenges. Before system design, it is essential to conduct an analysis based on the foundational Technology Acceptance Model to determine Kartini Helm's readiness to adopt the new system. This study utilizes a descriptive qualitative approach, drawing on primary and secondary data collected through observations, interviews, and documentation at Kartini Helm. The results indicate that the current cash receipt procedures at Kartini Helm lack structure, and data processing is neither sufficiently effective nor efficient. Implementing the proposed accounting information system for cash receipts will clarify the structure and responsibilities within each function, ensuring that data recording and storage processes are secure and systematically organized in line with established procedures.
The Effect Of Profitability And Tax Avoidance On Firm Value With The Moderating Role Of Board Of Directors’ Gender Diversity Hambra, Nawat Qisthi Al-Izzatil; Rachman, Helmy Aulia
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 3 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.3.185

Abstract

This study aims to provide empirical evidence on the effect of return on assets (ROA), return on equity (ROE), and tax avoidance on firm value, as well as the moderating role of board of directors’ gender diversity in these relationships. The background of this research is based on studies examining the effect of profitability and tax avoidance on firm value, which have reported mixed findings. The data were obtained from 51 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period and analyzed using multiple linear regression and moderated regression. The results show that ROA has a significant effect on firm value, ROE has a significant effect on firm value, and tax avoidance has a significant effect on firm value. Furthermore, board of directors’ gender diversity does not moderate the effects of ROA, ROE, and tax avoidance on firm value.
Co-Authors A Muhammad Jazuli Alam, Muhammad Dimar Alam Alam, Muhammad ⁠⁠⁠⁠Dimar Aloysius Ivanio Laruffa Areta Widya Kusumadewi Areta Widya Kusumadewi Astri, Mutia Fadila Ayuning Putri , Intan Lifinda Dimar Alam, Muhammad Fadila, Mutia Frisca Putria Dewanti Hambra, Nawat Qisthi Al-Izzatil Hazbiy Shaffan, Nur Intan Lifinda Ayunging Putri Intan Lifinda Ayuning Putri Ivan Kurniawan Maulidiah, Arnisa Meilenia Rahma Salisa Muhammad Dimar Alam Muhammad Dimar Alam Muhammad Dimar Alam Muhammad Hafiz Riandi Mutia Fadila Astri Noval Adib Pakpahan, Grace Septiyani Putu Adi Putra Arimbawa Rahma, Meilenia Rizky Aditya Nugraha Rizky Aditya Nugraha Rizky Aditya Nugraha Salisa, Meilenia Rahma Sukiswo, Helmy Wahyu Valda, Levina Aprilia Waluyowati, Nur Prima Yakob Andika Napitupulu Zulfia Rahmawati