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All Journal Dinamik EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan Akuntansi: Jurnal Riset Ilmu Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Syarbini Ikhsan
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

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Pengaruh Literasi Keuangan dan Persiapan Masa Depan terhadap Minat Investasi Saham dan Emas Falih Syhafwan Almy; Syarbini Ikhsan; Rusliyawati Rusliyawati
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 2 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i2.4533

Abstract

Penelitian pengaruh literasi keuangan dan persiapan masa depan pada kepentingan investasi saham dan emas menggali dampak literasi keuangan dan perencanaan masa depan pada preferensi investasi dalam saham dan emas. Urgensi penelitian ini berasal dari meningkatnya minat investor swasta terhadap sekuritas pasca-krisis COVID-19. Jenis riset ini akan menggunakan pendekatan kuantitatif, dengan fokus pada mahasiswa Fakultas Ekonomi dan Bisnis dari Universitas Tanjungpura. Penelitian ini berlangsung mulai bulan maret hingga mei 2024. Studi ini akan menyelidiki dampak literasi keuangan dan persiapan masa depan pada kepentingan investasi. Penelitian ini akan dilakukan di Kalimantan Barat, Pontianak. Targetnya adalah untuk menganalisis bagaimana faktor-faktor ini mempengaruhi keputusan investasi dalam saham dan emas di kalangan mahasiswa FEB Untan. Pengumpulan data akan melibatkan kuesioner dengan platform google form, pengujian instrumen, dan analisis statistik seperti regresi berganda dan uji-t menggunakan perangkat lunak seperti SPSS. Literasi Keuangan tidak berpengaruh secara parsial atau individu terhadap Minat Investasi Saham dan Emas. Hasil penelitian ini yaitu Literasi Keuangan tidak berpengaruh secara parsial atau individu terhadap Minat Investasi Saham dan Emas. Unsur yang berpengaruh pada penelitian ini adalah pinjaman dan simpanan, investasi, pengetahuan umum tentang pengetahuan pribadi. Persiapan Masa Depan berpengaruh signifikan terhadap Minat Investasi Saham dan Emas. Unsur yang berpengaruh pada penelitian ini yaitu persepsi resiko dan keamanan, kondisi ekonomi dan pasar, serta akses ke informasi dan teknologi. Peneliti memberikan saran berdasarkan hasil penelitian kepada mahasiswa prodi Akuntansi Universitas Tanjungpura agar lebih meningkatkan pengetahuan dan menerapkan literasi keuangan dan persiapan masa depan agar dalam minat investasi saham dan emas semakin baik.
THE EFFECT OF ROA, DER, AND OPM ON STOCK RETURNS OF NON-CYCLICAL CONSUMER COMPANIES Young Pao; Ira Grania Mustika; Syarbini Ikhsan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12284

Abstract

This research aims to find out how significant the influence of Probability through the variables Return on Assets, Operating Profit Margin, and Leverage through the Debt To Equity Ratio variable is on stock returns in non-cyclical consumer sector companies on the Indonesia Stock Exchange (BEI) in 2019-2023. The sample that met the inclusion criteria was 28 companies with a total of 129 data using purposive sampling techniques. This research uses classical assumption tests such as normality, multicollinearity, autocorrelation, and heteroscedasticity. Followed by multiple linear regression tests, coefficient of determination, t and f model tests then hypothesis testing. Data processing uses the SPSS version 27 program. The results of this study show that partially the variables Return on Assets and Debt to Equity Ratio have a significant influence on stock returns but the Operating Profit Margin variable has an insignificant influence on stock returns. This research also reveals that the variables Return on Assets, Operating Profit Margin, and Debt To Equity Ratio have an influence on stock returns simultaneously.
Good Corporate Governance dan Kinerja Finansial Bank: Studi Empiris pada Emiten Perbankan di BEI (2021–2023) Muhammad Irgi Sepri Saswandi; Syarbini Ikhsan; Rusliyawati Rusliyawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6492

Abstract

This study is intended to examine the influence of Good Corporate Governance (GCG) practices on the financial outcomes of banks listed on the IDX throughout the 2021–2023 timeframe. GCG is measured using three main indicators: the presence of an audit committee, the proportion of independent commissioners, and institutional ownership. Financial performance is proxied by Return on Equity (ROE). A quantitative approach and explanatory research method are employed, with data collected through purposive sampling from 47 banks that meet the selection criteria. Testing between variables was conducted using multiple linear regression analysis techniques. The results reveal that the proportion of independent commissioners has a significant positive impact on ROE, while institutional ownership exerts a significant negative influence. Meanwhile, the audit committee variable does not have a statistically significant effect on financial performance. These findings reinforce the relevance of agency theory in the context of corporate oversight and accountability. They also highlight the importance of ownership structure and independent supervision in enhancing the efficiency of equity capital utilization. This research provides practical implications for bank management, regulators, and stakeholders in formulating more effective GCG policies aimed at promoting sustainable financial performance in Indonesia’s banking sector.
Fenomenologi Mental Accounting Dalam Pengelolaan Keuangan Rumah Tangga Pada Masyarakat Kota Sampit Wukuf Dilvan Rafa; Anggun Permata Husda; Syarbini Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3578

Abstract

This exploratory qualitative research using a phenomenological approach aims to uncover the role of accounting implementation and the contribution of mental accounting in household financial management practices in the community of Kota Sampit. The phenomenon of financial failure in households, which often triggers high divorce rates due to economic motives, is a crucial background for this study. Data were collected through in-depth interviews with five married informants with varying occupational backgrounds and income sources. Data analysis was conducted using non-statistical methods including data reduction, data presentation, and conclusion drawing. The results show that the application of accounting principles in the form of consistent cash flow recording has a direct positive impact on economic growth and family stability. Families that make financial decisions based on financial records have a clear planning direction, experience an improved quality of life, and are able to anticipate unnecessary consumptive expenses. Conversely, financial management that relies purely on intuition without record-keeping is prone to wasteful behavior and dependence on digital debt (paylater). Furthermore, the construction of mental accounting, manifested through the classification of budget items and psychological flexibility in revising expenses, has proven to act as an effective early warning system. Amid economic uncertainty caused by logistical constraints and global inflationary pressures, mental accounting skills are a lifeline for people's purchasing power and maintain household harmony. Self-control, practical accounting literacy, and transparency between husband and wife are key factors in creating strong family financial resilience.
Mitigasi Temuan Audit Berulang dengan Pendekatan Teknologi RPA (Robotic Process Automattion) pada Perusahaan Retail di Bursa Efek Indonesia Systematic Literatur Review Syandiatama Sajidan Ananta; Wukuf Dilvan Rafa; Syarbini Ikhsan
Dinamik Vol 31 No 2 (2026)
Publisher : Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dinamik.v31i2.10605

Abstract

Penelitian ini bertujuan untuk mengukur sejauh mana system RPA dapat mengatasi temuan berulang melalui pendekatan system RPA (Robotic Process Automattion) pada perusahan retail yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Systematic Literatur Review. Hasil dari literatur review ini menunjukan bahwa system RPA berpotensi dalam meningkatkan efisiensi dalam rekonsiliasi data yang repetitif secara otomatis, temuan berulang pada umumnya berkaitan dengan proses audit yang dilakukan secara manual. Implementasi RPA sendiri dapat mengatasi rekonsiliasi data yang repetitif secara otomatis sehingga proses audit yang dilakukan dapat lebih efisien dan mengurangi risiko kesalahan manusia.
Pengaruh Penggunaan QRIS dan Literasi Akuntansi terhadap Kualitas Pencatatan Keuangan UMKM Di Kota Pontianak Agnesia Ariesta Apriliana; Juanda Astarani; Syarbini Ikhsan
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.369

Abstract

QRIS menjadi salah satu metode pembayaran digital yang semakin banyak digunakan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), termasuk UMKM sektor perdagangan di Kota Pontianak. Selain memudahkan transaksi, penggunaan QRIS juga diharapkan dapat membantu pelaku usaha dalam mengelola catatan transaksi usahanya. Namun, kualitas pencatatan keuangan tidak hanya bergantung pada penggunaan sistem pembayaran digital, tetapi juga pada literasi akuntansi yang dimiliki oleh pelaku usaha. Penelitian ini bertujuan untuk menguji pengaruh penggunaan QRIS dan literasi akuntansi terhadap kualitas pencatatan keuangan UMKM di Kota Pontianak. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Sampel penelitian berjumlah 110 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Statistical Product and Service Solutions (SPSS) melalui uji validitas, reliabilitas, asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa penggunaan QRIS tidak berpengaruh terhadap kualitas pencatatan keuangan UMKM. Sebaliknya, literasi akuntansi berpengaruh positif terhadap kualitas pencatatan keuangan. Secara simultan, penggunaan QRIS dan literasi akuntansi berpengaruh terhadap kualitas pencatatan keuangan UMKM. Temuan ini menunjukkan bahwa sistem pembayaran digital perlu didukung dengan pemahaman akuntansi yang memadai agar pelaku UMKM dapat mengelola pencatatan keuangan secara lebih efektif.
Pengaruh Penerapan Peraturan Pemerintah No.23, Self Assessment System, Dan Laba Penghasilan terhadap Kepatuhan Wajib Pajak UMKM di Kota Pontianak Yasmin Defi Izaty; Sari Rusmita; Syarbini Ikhsan
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3301

Abstract

This study aims to analyze the effect of the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit on MSME taxpayer compliance in Pontianak City. The study employed a quantitative approach using primary data collected through questionnaires distributed to 153 MSME owners selected through purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The findings indicate that the implementation of Government Regulation No. 23 of 2018, the Self Assessment System, and income profit have positive and significant effects on MSME taxpayer compliance, both partially and simultaneously. Among these variables, income profit was identified as the most dominant factor affecting taxpayer compliance. These findings suggest that better tax regulations, effective implementation of the self-assessment system, and improved business profitability encourage higher compliance among MSME taxpayers. This study concludes that tax policies, taxation systems, and taxpayers' economic conditions play important roles in strengthening taxpayer compliance and supporting sustainable tax revenue growth in Pontianak City.
Does Corporate Governance Matter for Accounting Conservatism? Ilma Alzaida; Ayu Puspitasari; Syarbini Ikhsan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3607

Abstract

The relationship between firm size, leverage, and accounting conservatism is explored in this paper, using independent commissioners as a moderating variable. A sample consisting of 22 mining and energy enterprises listed on the IDX was established through purposive sampling. For hypotheses testing, this research utilizes multiple linear regression and Moderated Regression Analysis (MRA). The data analysis indicates that leverage negatively and significantly influences accounting conservatism, while firm size yields a significant positive outcome. Regarding the moderating mechanism, independent commissioners show no capacity to moderate the leverage-conservatism link, yet they markedly weaken the impact of firm size on accounting conservatism. This finding highlights that proper governance through independent commissioners elevates the reliability of financial disclosures, making excessive accounting conservatism less necessary for large corporations.
Spiritualitas Kerja Berbasis Konsep Khusyu’ Al-Ghazali: Implikasinya terhadap Independensi dan Kualitas Audit Auditor Syahrul Syahrul; Syarbini Ikhsan; Umiaty Hamzani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2510

Abstract

Recurring audit failures in Indonesia, such as the Wanaartha Life case, continue to show that auditor independence collapses easily under client pressure despite layered regulations and codes of ethics. Prior studies have largely explained independence through external and structural factors such as regulation, firm size, or audit tenure, while the internal process that actually restrains auditors from succumbing to pressure remains underexplored. Some studies have linked workplace spirituality to audit quality, yet the constructs used are often generic or limited to broad Islamic values such as shiddiq and amanah. This study addresses that gap by drawing on Imam Al-Ghazali's concept of khusyu’ from Ihya' Ulumuddin, comprising six dimensions, Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', and Al-Haya', as a more specific framework of workplace spirituality to examine auditor independence. This study aims to explore how these six dimensions of khusyu’ are interpreted and internalized by auditors, and to analyze their implications for independence in facing client pressure and gratification temptations. A qualitative single case study design was employed, involving eight informants across different organizational levels, through semi structured in depth interviews, non participatory observation, and document review. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, with trustworthiness maintained through source triangulation, method triangulation, and member checking. The findings are expected to enrich the literature on Islamic behavioral accounting and offer practical guidance for public accounting firms in cultivating auditor integrity beyond mere procedural compliance.   Keywords: Al-Ghazali's khusyu’, workplace spirituality, auditor independence, audit quality, phenomenological study.   Abstrak. Kegagalan audit yang berulang di Indonesia, seperti kasus Wanaartha Life, terus menunjukkan bahwa independensi auditor mudah runtuh di hadapan tekanan klien meski aturan dan kode etik sudah berlapis. Penelitian terdahulu banyak menjelaskan independensi dari sisi faktor eksternal seperti regulasi, ukuran KAP, atau audit tenure, sementara proses batin yang sesungguhnya menahan auditor dari tekanan tersebut belum banyak digali. Beberapa studi memang sudah mengaitkan spiritualitas kerja dengan kualitas audit, namun konstruk yang dipakai umumnya masih generik atau berhenti pada nilai Islam yang bersifat umum seperti shiddiq dan amanah. Penelitian ini berupaya mengisi celah tersebut dengan menggunakan konsep khusyu’ Imam Al-Ghazali dalam Ihya' Ulumuddin, yang terdiri dari enam makna yaitu Hudhur al-Qalbi, At-Tafahhum, At-Ta'dziem, Al-Haibah, Ar-Raja', dan Al-Haya', sebagai kerangka spiritualitas kerja yang lebih spesifik untuk membedah independensi auditor. Penelitian ini bertujuan mengeksplorasi bagaimana keenam makna khusyu’ tersebut dimaknai dan dihayati oleh auditor, serta menganalisis implikasinya terhadap sikap independensi dalam menghadapi tekanan klien dan godaan gratifikasi. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal, melibatkan delapan informan dari berbagai jenjang jabatan di KAP, melalui wawancara mendalam semi terstruktur, observasi non partisipatif, dan studi dokumentasi. Data dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña, dengan keabsahan data dijaga melalui triangulasi sumber, triangulasi teknik, dan member checking. Hasil penelitian ini diharapkan memperkaya literatur akuntansi keperilakuan Islami dan memberi rujukan praktis bagi KAP dalam membina integritas auditor secara lebih substantif, tidak hanya bertumpu pada kepatuhan prosedural.   Kata kunci: khusyu’ Al-Ghazali, spiritualitas kerja, independensi auditor, kualitas audit, studi fenomenologis.
Prediksi Financial Distress menggunakan Model Springate S-Score pada Perusahaan Farmasi yang Terdaftar di BEI Diandra Jasmine Syifa Maharani; Elok Heniwati; Syarbini Ikhsan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2614

Abstract

This study aims to identify and analyze indications of financial distress among pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study examined five pharmaceutical subsector companies selected based on predetermined financial statement criteria. A descriptive qualitative approach was employed, with data collected using purposive sampling and secondary data from the companies’ financial statements. The Springate S-Score model was used to predict potential financial distress and assess the financial condition of the sampled companies. The results showed that, among the five pharmaceutical subsector companies analyzed, two companies obtained S-Score values greater than 0.862, while three companies obtained S-Score values lower than 0.862. Based on the established Springate classification, two companies were identified as having potential financial distress or bankruptcy, whereas the other three companies were categorized as financially sound. These findings indicate differences in the financial conditions of pharmaceutical subsector companies during the observation period. The Springate S-Score model can provide an overview of potential financial problems based on the companies’ financial statement performance. The findings are expected to provide useful information for management in evaluating financial conditions and developing appropriate strategies to anticipate financial difficulties. In addition, this study may serve as a reference for future research concerning financial distress prediction and the application of financial distress analysis models in the pharmaceutical sector.
Co-Authors Agnesia Ariesta Apriliana Anggun Permata Husda Ayu Puspitasari Diandra Jasmine Syifa Maharani Dika Theresia Elok Heniwati Falih Syhafwan Almy Fransiska Leyara Amanda Ilma Alzaida Ira Grania Mustika Juanda Astarani Mia Allina Muhammad Fahmi Muhammad Irgi Sepri Saswandi Rusliyawati, Rusliyawati Sari Rusmita Syahrul Syahrul Syandiatama Sajidan Ananta Umiaty Hamzani Wukuf Dilvan Rafa Yasmin Defi Izaty Young Pao