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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Applied Business, Taxation and Economics Reseach Journal Of Human And Education (JAHE) Jurnal Inspektorat
IBRANI, EWING YUVISA
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, AUDIT TENURE, DAN DIVIDEND POLICY TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN SERTA PENGARUH TERHADAP AUDIT SWITCHING PADA SITUASI SEBELUM DAN SELAMA PANDEMI COVID-19 DI INDONESIA VARIANTO, BRIAN TONI; IBRANI, EWING YUVISA
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 13, No 1 (2024): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v13i1.79785

Abstract

This study aims to determine the influence of financial and non-financial factors on the acceptance of going concern audit opinions  with debt to equity ratio and market-to-book ratio as control variables in transportation companies listed on the Indonesia Stock Exchange in 2018-2022. This research is a type of quantitative research. The sampling method used was purposive sampling and 15 companies were selected. The analysis technique used is logistic regression analysis with SPSS software version 26. The results of this study show that financial distress has a significant negative effect on the going concern audit opinion, tenure audit and dividend policy have no effect on the going concern  audit opinion,  the debt to equity ratio control variable has an influence on the going concern  audit opinion,  the market-to-book ratio variableIt has no influence on the Going Concern audit opinion,  and  the Going Concern audit opinion has no effect on the switching auditor.
The Effect of Transformational Leadership on Employee Performance During The Covid-19 Pandemic with Control Culture and Affective Commitments as Intervening Variables Pratiwi , Heni Indah; Hanifah, Imam Abu; Ibrani, Ewing Yuvisa
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 4 (2024): April 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i4.303

Abstract

Study this aim for test Influence Leadership Transformational to Performance Employee with Culture Control and    Affective Commitment as an intervening variable. This research is one of a kind quantitative research, data were collected using primary data and questionnaires to obtain information from respondents, namely middle managers who work in company manufacture in Province Banten. Method analysis which used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Transformational Leadership affects the Culture of Control, Commitment Affective and Performance Employee 2) Culture Control and Commitment Affective take effect to Performance Employee. 3) Leadership Transformational effect on Employee Performance through the Culture of Control and Commitment Affective.
LITERASI TRANSAKSI ON LINE DALAM PERSPEKTIF SYARIAH: ON LINE TRANSACTION LITERACY IN A SHARIA PERSPECTIVE Handayani, Yenny Dwi; Amam, Amam; Ibrani, Ewing Yuvisa
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.1227

Abstract

This Community Service activity was carried out to provide students with an understanding of online buying and selling from a sharia perspective. It is very important to equip students with an understanding of sharia principles in buying and selling transactions. This activity was carried out using lecture and discussion methods. The lecture method is used to educate students about buying and selling according to sharia principles. Meanwhile, the discussion method is a place for questions and answers about online business based on sharia principles. The expected output targets from this activity are 1) Students are able to understand the process of buying and selling online; 2) Students get information about online buying and selling from a sharia perspective, halal transactions which must not contain maghriblis (maysir, gharar, usury, tadlis). 3) Students who have practiced can develop their business activities according to a sharia perspective. 4) establishment of a sharia financial literacy corner. The results of this service activity are in the form of increasing students' understanding of buying and selling transactions in accordance with a sharia perspective. Evaluation can be carried out by monitoring the location after the community service implementation period is complete. Assistance will continue to be provided in an effort to continue to increase understanding of online transaction literacy from a sharia perspective. The results of this PKM can be seen. The mean value of respondents' answers is 64%, if seen from the interval range it is in the range of 60% - 79.99% so it can be concluded that the respondents' enthusiasm can be said to be "good" in assessing the implementation of the PKM. This indicates that participants in community service activities feel satisfied and that PKM activities are beneficial for the target audience. There are suggestions given by PKM participants so that the same activities can continue with discussion of different topics. Keywords: On Line Shop; Ecommerce; Sharia Principles; Maghriblis
Kecerdasan Buatan dan Blockchain untuk Audit Sektor Publik: Sebuah Tinjauan Sistematis Wahyudi, Tri; Zulfikar, Rudi; Maryani, Yeyen; Ibrani, Ewing Yuvisa; Kusuma, Rama Indera; Soleha, Nurhayati; Syaifudin, Rizal; Desmawan, Deris; Oktavianus, Afriman
Jurnal Inspektorat Vol. 1 No. 1 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i1.13

Abstract

Audit sektor publik berperan penting dalam memastikan transparansi dan akuntabilitas keuangan pemerintah. Namun, tantangan dalam efektivitas, efisiensi, serta deteksi dini terhadap penyimpangan masih menjadi kendala. Studi ini mengeksplorasi peran kecerdasan buatan dan blockchain dalam meningkatkan kualitas audit publik melalui tinjauan literatur sistematis. Data dikumpulkan dari jurnal akademik dan laporan kebijakan yang terindeks dalam Scopus, dipublikasikan antara 2019–2024, berbahasa Inggris, dan tersedia secara Open Access melalui penyaringan berbasis PRISMA. Studi ini juga membandingkan penerapan teknologi antara negara maju dan berkembang. Hasil menunjukkan bahwa negara maju memiliki kesiapan regulasi dan infrastruktur yang lebih baik, sedangkan negara berkembang menghadapi tantangan resistensi kelembagaan dan keterbatasan sumber daya. Kecerdasan buatan meningkatkan efisiensi audit melalui otomatisasi analisis data dan deteksi anomali, sementara blockchain memperkuat integritas data melalui pencatatan yang tidak dapat diubah. Implikasi praktis studi ini mencakup perubahan peran auditor publik dari pemeriksa manual menjadi pengelola sistem digital, serta pentingnya integrasi teknologi dalam kebijakan audit dan pengawasan real-time. Kendala utama meliputi ketidakpastian regulasi, keterbatasan teknologi, dan resistensi terhadap perubahan. Studi ini merekomendasikan penguatan kerangka regulasi, pembangunan infrastruktur digital, dan peningkatan literasi teknologi di kalangan auditor. Penelitian lanjutan diperlukan untuk mengevaluasi kesiapan institusi dan dampak jangka panjang dari transformasi digital ini dalam audit sektor publik.
Co-Authors Amam Amam Desmawan, Deris Imam Abu Hanifah Maryani, Yeyen Nurhayati Soleha, Nurhayati Oktavianus, Afriman Pratiwi , Heni Indah Rama Indera Kusuma Rudi Zulfikar Syaifudin, Rizal Tri Wahyudi VARIANTO, BRIAN TONI Yenny Dwi Handayani