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All Journal 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

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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

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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.
Co-Authors Adnan Biizni Putri Bengi chairanisa natasha miraza Cut Darmawati Firyal Aufa Annisa Heru Fahlevi Imam Gunanjar Riantari Maharani Yasmin Yatari Yusicha