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All Journal Jurnal Bisnis Mahasiswa Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Paradoks : Jurnal Ilmu Ekonomi Majority Science Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Tahir, Arlan
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Masa Kerja Audit,Ukuran Perusahaan Dan Fee Audit Terhadap Kualitas Audit Merani, Gladis percilia; Sutisman, Entar; Tahir, Arlan
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art5

Abstract

Penelitian ini dilakukan dengan tujuan yakni mengetahui pengaruh masa kerja audit, ukuran perusahaan dan fee audit. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan perusahaan subsektor perbankan yang terdaftar di BEI. Dipergunakan sampel sebanyak 28 perusahaan yang diperoleh dengan teknik purposive sampling. Penelitian ini menggunakan Teknik analisis data yang dilakukan yakni regresi linear berganda yang diolah dengan menggunakan alat bantu Eviews 12. Hasil penelitian ini menjelaskan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas audit sedangkan masa kerja audit dan fee audit memiliki pengaruh negatif terhadap kualitas audit.
PENGARUH STRUKTUR MODAL, EFISIENSI OPERASIONAL DAN PENDAPATAN NON-BUNGA TERHADAP PROFITABILITAS Pada perusahaan finansial sektor perbankan yang telah terdaftar di Bursa Efek Indonesia (BEI) periode (2018-2022) Gobay, Elci Angelin; Sutisman, Entar; Tahir, Arlan
Jurnal Bisnis Mahasiswa Vol 4 No 2 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i2.art6

Abstract

Penelitian ini dilakukan dengan tujuan yakni mengetahui pengaruh struktur modal, efisiensi operasional dan pendapatan non-bunga. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan perusahaan sektor perbankan yang terdaftar di BEI. Dipergunakan sampel sebanyak 28 perusahaan yang diperoleh dengan teknik purposive sampling. Penelitian ini menggunakan Teknik analisis data yang dilakukan yakni regresi linear berganda yang diolah dengan menggunakan alat bantu Eviews 12. Hasil penelitian ini menjelaskan bahwa ukuran perusahaan berpengaruh positif terhadap profitabilitas sedangkan struktur modal, efisiensi operasional dan pendapatan non-bunga.
Exploring New Paradigms in Auditing: Challenges and Opportunities in the Digital Era Tahir, Arlan
MSJ : Majority Science Journal Vol. 2 No. 2 (2024): MSJ-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i2.145

Abstract

Auditing in the digital age has faced significant transformation, giving rise to a new paradigm that brings challenges and opportunities for audit practitioners. The method used in this research is qualitative research that aims to explore new perspectives in audit practice with a focus on accounting, by conducting a comprehensive literature review of recent publications in related academic journals, as well as current research reports in audit and accounting practice. The result of the study is that in the face of increasing complexity and volume of data, the use of technology and sophisticated data analysis is key in improving the efficiency, accuracy, and relevance of the audit process. However, adapting to rapid technological developments, data security issues, and maintaining audit quality remain challenges that need to be overcome. On the other hand, digital solutions enable better collaboration between auditors and clients, respond more quickly to business changes, and provide greater value-added services. Thus, the new paradigm in auditing presents significant challenges, but also opportunities to improve audit practices to be more effective, relevant, and adaptive in the changing digital era.
Recent Reviews in Audit Practice: New Perspectives in Accounting Tahir, Arlan
MSJ : Majority Science Journal Vol. 2 No. 2 (2024): MSJ-May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/msj.v2i2.146

Abstract

Recent reviews in auditing practices have brought significant changes in the way companies manage and report their financial information. In this context, new perspectives in accounting play a key role in determining an effective and relevant audit approach. This article presents a thorough review of recent developments in audit practice and relevant new perspectives in accounting. The research method proposed to explore Recent Reviews in Audit Practice: New Perspectives in Accounting will begin with a literature review approach. This approach will make it possible to investigate and compile a strong theoretical foundation from various sources of information such as journal articles, books, research reports, and other relevant documents. The result of the study is that recent reviews in audit practice have shown a significant paradigm shift in accounting, which is influenced by technological advances and the rapid dynamics of the business environment. The adoption of advanced technologies, such as artificial intelligence and data analysis, has enabled auditors to improve efficiency and accuracy in the audit process, while a risk-based approach has helped them identify and manage relevant risks for clients. These changes require auditors to continuously improve their skills and knowledge, keeping up with technological developments and accounting-related regulations. Success in modern audit practice also depends on the ability to adapt to the rapidly changing and complex business environment.
PEMANFAATAN LAHAN KOSONG UNTUK USAHA MELALUI BUDIDAYA IKAN LELE Rumalean, Zonita Zirhani; Sari, Liani; Mamonto, Samuel; Tuhumurry, Harry A.; Tahir, Arlan; Mamonto, Andi Annisa Nurlia; Upara, Rahman
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.632

Abstract

Pemanfaatan Lahan Kosong untuk Usaha Budidaya Ikan Lele telah menjadi bagian dari masyarakat khususnya melalui pemanfaatan usaha warga sekitar. Dilihat dari tempatnya yang stategis memiliki potensi yang besar dalam mengembangkan keterampilan dan kewirausahaan agribisnis, sehingga perlu dilakukan pendampingan dalam rangka pemanfaatan usaha budidaya ikan lele. Sehingga dalam konteks kekinian dan strategis, membangun ketahanan ekonomi masyarakat dan yang tak kalah penting untuk diperhatikan di tengah era kontestasi ekonomi yang makin mengeras. Proritas Program Pemanfaatan usaha melalui Budidaya Ikan lele ini adalah pemberdayaan kewirausahaan agribisnis Masyarakat/Pribadi pada sektor Perikanan yakni budidaya Ikan Lele serta pembibitan ikan nila dengan pemanfaatan lahan kosong dan kolam ikan yang ada dilingkungan lingkungan rumah warga itu sendiri. Strategi yang digunakan dalam program pengabdian ini sebagai berikut: 1. Identifikasi Potensi, 2. Sosialisasi Program, 3. Desain aksi, 4. Pelatihan/Pembekalan, 4. Penguatan Kewirausahaan, 5. Pendampingan dan Pembinaan.
Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

Abstract

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.
Pelatihan Praktis Penyusunan Laporan Keuangan Perusahaan Dagang Menggunakan Software Zahir untuk Mahasiswa Pasolo, Muhammad Ridhwansyah; Sutisna, Entis; Prasetianingrum, Septyana; Auliyah, Iriana; Tahir, Arlan
Eastasouth Journal of Positive Community Services Vol 3 No 03 (2025): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v3i03.339

Abstract

Dalam era digital, kemampuan menggunakan software akuntansi menjadi kebutuhan penting bagi mahasiswa akuntansi agar siap bersaing di dunia kerja. Pengabdian masyarakat ini fokus pada pelatihan praktis penyusunan laporan keuangan perusahaan dagang menggunakan software Zahir Accounting bagi mahasiswa Universitas Yapis Papua. Tujuan pengabdian adalah meningkatkan keterampilan teknis dan pemahaman mahasiswa dalam penggunaan software tersebut secara mandiri dan efektif. Metode yang digunakan adalah pelatihan tatap muka selama enam pertemuan, dengan pendekatan praktik langsung, studi kasus, serta pendampingan intensif dari dosen. Hasil pengabdian menunjukkan peningkatan signifikan dalam kemampuan mahasiswa, meskipun terdapat kendala teknis dan kesalahan input data yang masih perlu diperbaiki. Pelatihan ini berhasil membangun kepercayaan diri peserta dalam mengoperasikan software akuntansi secara praktis. Rekomendasi diberikan agar pelatihan berkelanjutan didukung fasilitas yang memadai dan pendampingan yang konsisten, sehingga mampu menghasilkan lulusan yang kompeten dan siap menghadapi perkembangan teknologi di dunia kerja.
Costs and Benefits of Mergers and Acquisitions in Improving Company Efficiency and Performance Ermawati, Yana; Labo, Irwan Adam; Pontoh, Sahrul; ⁠Rahmi, ⁠Rahmi; Tahir, Arlan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1625

Abstract

Purpose: This study aims to evaluate the costs and benefits of mergers and acquisitions (M&A) in improving company efficiency and performance. The research focuses on financial and non-financial dimensions, including operational synergies, employee engagement, and stakeholder relations, while addressing the influence of environmental, social, and governance (ESG) considerations and technological advancements. Research Design and Methodology: This research adopts a qualitative systematic literature review (SLR) approach, synthesizing findings from peer-reviewed studies published in prominent academic journals. The study evaluates existing literature on M&A performance by identifying recurring themes related to operational efficiency, financial performance, cultural integration, and ESG impacts. This method enables a comprehensive analysis of the factors that affect M&A success, particularly in emerging markets such as Indonesia. Findings and Discussion: The study reveals that effective integration strategies are crucial for achieving operational synergies, reducing costs, and enhancing productivity. While M&A transactions can lead to economies of scale and market expansion, they also present challenges such as employee turnover, cultural conflicts, and increased operational expenses. ESG policies significantly enhance long-term resilience and stakeholder trust; however, regulatory limitations and resource constraints in emerging markets hinder their effective implementation. The findings highlight the importance of adaptive management practices and cross-functional synergy teams in ensuring successful post-merger integration. Implications: The study highlights the importance of comprehensive planning, stakeholder engagement, and ESG-driven strategies in M&A processes to optimize both financial and non-financial benefits. The results provide valuable insights for managers, policymakers, and researchers in developing frameworks for sustainable M&A practices that enhance organizational resilience and competitiveness.
Pembinaan Kewirausahaan Mahasiswa Universitas Yapis Papua melalui Pembelajaran Berbasis Pengalaman untuk Seleksi P2MW DIKTI Pasolo, Muhammad Ridhwansyah; Irawan, Andri; Fachril, Fadriansyah; Wahyuni, Sri; Tahir, Arlan
Easta Journal of Innovative Community Services Vol 4 No 01 (2025): Easta Journal of Innovative Community Services (EJINCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejincs.v4i01.396

Abstract

Pengabdian kepada masyarakat ini berfokus pada pembinaan kewirausahaan bagi Komunitas Bisnis Mahasiswa (KOBISA) Universitas Yapis Papua (UNIYAP), sebuah komunitas baru yang berdiri pada tahun 2024 dengan anggota sekitar 30 mahasiswa dari berbagai jurusan. Isu utama yang mereka hadapi adalah minimnya pemahaman dasar, pengalaman kewirausahaan, serta ketidaksiapan menghadapi seleksi Program Pembinaan Mahasiswa Wirausaha (P2MW) DIKTI 2025. Kegiatan ini bertujuan membangun pemahaman kewirausahaan dasar, menggali ide bisnis, menyusun peta bisnis, merencanakan produksi, strategi pemasaran, penentuan anggaran, hingga penyusunan proposal bisnis yang kompetitif. Metode yang digunakan adalah pendekatan partisipatif dengan strategi riset tindakan partisipatoris (Participatory Action Research) serta pembelajaran berbasis pengalaman (experiential learning), melalui pembentukan lima kelompok yang difasilitasi dalam sesi mingguan selama satu bulan. Hasil kegiatan menunjukkan empat kelompok berhasil menyusun proposal dengan kualitas baik, dan satu kelompok sukses lolos seleksi nasional serta memperoleh pendanaan dengan nama produk Hijab Batik Papua (Hijab BaPa). Kegiatan ini juga memunculkan perubahan sosial berupa lahirnya kepemimpinan lokal, kolaborasi lintas jurusan, serta meningkatnya kesadaran kolektif mahasiswa akan pentingnya budaya kewirausahaan di kampus.
Optimizing Production Cost through Activity-Based Costing Approach as a Strategy to Increase Company Profit Tahir, Arlan; Auliyah, Iriana; Lande, Adriani; Basannang, Siti Mariani
Jurnal Economic Resource Vol. 9 No. 1 (2026): October - March
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.1959

Abstract

This study aims to conduct a comprehensive mapping of the effectiveness of Activity-Based Costing (ABC) in improving the accuracy of cost determination and company profitability, and to identify the factors that influence its implementation and its contribution to managerial decision-making. This study uses a Systematic Literature Review (SLR) approach to 35 scientific articles published between 2018 and 2025 from accredited databases. The synthesis process was carried out through a thematic analysis of the application context, implementation results, and the mechanisms underlying the relationships among ABC, cost accuracy, and profitability across industry sectors. The results show that ABC consistently improves cost accuracy, operational efficiency, and the quality of managerial decision-making. The success of implementation depends heavily on organizational readiness, information technology support, and human resource capacity. In addition, integrating ABC with digital systems and sustainability reporting further enhances its strategic role in modern cost management. Practically, this research confirms that ABC is worth implementing as a cost management strategy that supports organizational profitability and sustainability. Scientifically, this study strengthens managerial accounting theory by offering an integrative model that explains the mechanism of ABC's effectiveness in the context of digital transformation and modern governance.
Co-Authors Andri Irawan Auliyah, Iriana Basannang, Siti Mariani Entar Sutisman Entis Sutisna Ermawati, Yana Fachril, Fadriansyah Gobay, Elci Angelin Junaedy Junaedy Labo, Irwan Adam Lande, Adriani Mamonto, Andi Annisa Nurlia Merani, Gladis percilia Muhammad Ridhwansyah Pasolo Pontoh, Sahrul Rumalean, Zonita Zirhani Samuel Mamonto Sari, Liani Septyana Prasetianingrum Sri Wahyuni Tuhumurry, Harry A. Upara, Rahman ⁠Rahmi, ⁠Rahmi