Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Akbis: Media Riset Akuntansi dan Bisnis Journal Informatic, Education and Management (JIEM) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Akuntansi dan Governance Andalas Jejak digital: Jurnal Ilmiah Multidisiplin
Muhammad Ichsan Adnan
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Perbandingan Prediksi Kebangkrutan Perbankan Syariah dan Konvensional di Indonesia Muhammad Ichsan Adnan; Heru Fahlevi
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.37

Abstract

The purpose of this study was to compare the stability of Islamic and conventional banking in Indonesia by measuring financial distress/ bankruptcy predictions through the Altman Z-Score and Grover G-Score methods for a period from 2016 to 2018. The study evaluated 11 Islamic banks and 40 conventional banks by using Independent Sample T-Test. The results in this study indicated a difference between Islamic and conventional banking based on the Altman Z-Score and Grover G-Score methods. Calculations based on the Altman Z-Score method on Islamic banks indicated that there were 2 banks that were not bankrupt, 1 bankrupt and 11 banks were in the grey zone. Whereas in conventional banks there were 2 banks that were predicted not to go bankrupt, 25 banks that were in the grey area, and 13 banks were predicted to go bankrupt. Based on the Grover G-Score calculation, there were no bankrupt banks, both Islamic banks and conventional banks. The study showed that Islamic banks were more stable than conventional banks.
Pengaruh Sistem Informasi, Pengendalian Internal, dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Daerah Yasmin Yatari Yusicha; Adnan; Muhammad Ichsan Adnan; Cut Darmawati
urn:multiple://2988-7828multiple.v3i64
Publisher : Institute of Educational, Research, and Community Service

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

Abstract

Penyelenggaraan pemerintahan daerah yang transparan dan akuntabel sangat bergantung pada kualitas laporan keuangan serta dapat mencerminkan kinerja pengelolaan keuangan yang baik Tujuan dari penelitian ini adalah untuk mengkaji pengaruh pemanfaatan sistem informasi, mekanisme pengendalian internal, dan kompetensi sumber daya manusia terhadap integritas laporan keuangan pada perangkat daerah di lingkungan Pemerintah Kota Banda Aceh. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi dalam penelitian ini mencakup seluruh perangkat daerah yang berada di bawah naungan Pemerintah Kota Banda Aceh. Teknik pengambilan sampel yang digunakan adalah random sampling, di mana pemilihan responden dilakukan secara acak. Sampel dalam penelitian ini terdiri dari 30 perangkat daerah, dengan masing-masing 4 responden dari setiap instansi, sehingga total responden yang terlibat adalah sebanyak 120 orang. Data primer diperoleh melalui penyebaran kuesioner kepada responden yang telah dipilih. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pemanfaatan sistem informasi, mekanisme pengendalian internal, dan kompetensi sumber daya manusia berpengaruh secara simultan maupun parsial terhadap kualitas pelaporan keuangan pada perangkat daerah di Kota Banda Aceh
Akuntansi Syariah dalam Perspektif Sejarah Firyal Aufa Annisa; Muhammad Ichsan Adnan
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2025): JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/p6zb7894

Abstract

Sharia Accounting is a discipline grounded in Islamic principles derived from the Qur'an and Hadith, encompassing core values such as justice, transparency, and accountability. This study aims to analyze the historical development of Sharia accounting by reviewing existing literature and examining its practical application within the context of the Islamic economic system. The research employs a literature analysis method, including a comprehensive review of relevant documents, scholarly articles, and books that discuss Sharia accounting from the early Islamic period to the modern era. The findings indicate that Sharia accounting has undergone significant evolution, beginning with the accounting practices during the time of the Prophet Muhammad, which emphasized honesty and transparency in financial transactions. Over time, Sharia accounting has adapted to contemporary economic demands, including the integration of information technology in the preparation of Sharia-compliant financial reports. Furthermore, the study identifies several ongoing challenges in the implementation of Sharia accounting. Nevertheless, there is considerable potential for further development, particularly in enhancing public trust in Islamic financial institutions. This research is expected to contribute to a deeper understanding of Sharia accounting and its application in the context of the global economy.
Literature Review of Tax Audits: Reflections on the Minister of Finance Regulation Number 15 of 2025 Concerning Tax Audits Riantari Maharani; Biizni Putri Bengi; Chairanisa Natasha Miraza; Muhammad Ichsan Adnan; Imam Gunanjar
Journal Informatic, Education and Management (JIEM) Vol 7 No 2 (2025): AUGUST
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v7i2.148

Abstract

Tax audits are an important tool in efforts to improve taxpayer compliance and optimize state revenue. In line with technological advancements and the increasing complexity of economic transactions, the Directorate General of Taxes has undergone a digital transformation through the implementation of the Coretax Administration System, which encourages the renewal of tax audit administration. This study aims to analyze the implementation of Minister of Finance Regulation Number 15 of 2025 on Tax Audits, which brings reforms in audit governance, including regulatory simplification, audit classification, transparency through Terms of Reference, and the digitization of audit document submission. This study employs a descriptive literature review method, drawing from relevant regulations and literature in the field of taxation. The results of the study indicate that the implementation of this regulation has been able to streamline the audit process, increase legal certainty, and contribute to tax education for taxpayers through audits that utilize databases. This reform is expected to strengthen a fair, transparent, and accountable national tax system and encourage voluntary compliance by taxpayers to support national development.
Asimetri Informasi dalam Holding Period Saham: Sebuah Kajian Literatur Sistematis Rizki Putri Nurita Fonna; Muhammad Ichsan Adnan; Abdul Malik Fajri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13208

Abstract

This paper is designed to systematically investigate the influence of information asymmetry on stock holding periods using a Systematic Literature Review (SLR) approach. The literature was gathered through the Publish or Perish software, utilizing data from the Google Scholar database for 2020–2025 with the keywords “Holding Period” and “Stock.” From an initial search that yielded 77 articles, 21 were selected based on criteria related to research focus, methodology, and accessibility. These selected articles were further analyzed to identify research trends, methodological approaches, key variables, and contexts. The findings indicate that information asymmetry, frequently assessed through the bid-ask spread, it has a substantial impact on investors’ decision-making regarding the duration of stock ownership. Although the literature presents some variation in findings, most evidence suggests that higher levels of information asymmetry tend to shorten holding periods due to increased uncertainty and risk. The review also highlights that most publications on this topic originate from Universitas Pelita Bangsa. The study enhances the body of literature in this field by consolidating scattered evidence and presenting a comprehensive review, while identifying future research directions in behavioral finance and market transparency.
Co-Authors Abdul Malik Fajri Adnan Biizni Putri Bengi chairanisa natasha miraza Cut Darmawati Firyal Aufa Annisa Heru Fahlevi Imam Gunanjar Riantari Maharani Rizki Putri Nurita Fonna Yasmin Yatari Yusicha