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All Journal Sebatik Journal of Information System, Applied, Management, Accounting and Research Journal of Contemporary Accounting Jurnal Ilmiah Manajemen Kesatuan Buletin Poltanesa JCA (Jurnal Cendekia Akuntansi) Apssai Accounting Review (ApAR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Helmi, Syarif M.
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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HUBUNGAN KUALITAS AUDIT DENGAN AUDIT TENURE DAN REPUTASI AUDITOR: PERAN FEE AUDIT Dzikri, Abu Hannan; Rusmita, Sari; Helmi, Syarif M.
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2452

Abstract

Riset ini bertujuan untuk mengeksplorasi variabel-variabel pengaruh kualitas audit serta menganalisis peran fee audit dalam memperkuat atau memperlemah kualitas audit, yang diukur dengan akrual diskresioner. Sampel penelitian meliputi perusahaan sektor energi Indonesia yang tercantum di Bursa Efek periode 2019-2023, dengan pengambilan sampel non probabilitas menggunakan pertimbangan tertentu. Data dianalisis menggunakan Eviews 12 dengan teknik Moderate Regression Analysis (MRA). Hasil riset memperlihatkan bahwa kualitas audit tidak dipengaruhi secara signifikan oleh audit tenure dan reputasi auditor. Selain itu, hubungan antara audit tenure dan reputasi auditor dengan kualitas audit juga tidak dimoderasi oleh fee audit. Penelitian ini memberikan wawasan bahwa meskipun audit tenure dan reputasi auditor dianggap penting, keduanya tidak memiliki dampak signifikan pada kualitas audit dalam konteks perusahaan energi di Indonesia, dan fee audit tidak mempengaruhi hubungan tersebut. Temuan ini memberikan kontribusi penting bagi literatur audit dan praktik akuntansi, khususnya dalam konteks pengawasan kualitas laporan keuangan di industri energi.
PENGARUH REPUTASI KAP, BIAYA AUDIT, DAN ROTASI AUDITOR PADA KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Ardiansyah, Ade; Muhsin, Muhsin; Helmi, Syarif M.
Sebatik Vol. 28 No. 1 (2024): June 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i1.2453

Abstract

Untuk mempertahankan kejayaan perusahaan, para pemimpin biasanya membutuhkan pihak ketiga. Untuk mendapatkan kepercayaan dari pihak ketiga dibutuhkan opini seorang auditor, maka dari itu audit yang dilakukan juga harus berkualitas. Suatu output audit akan diakui ketika auditor yang melakukan proses audit berpedoman pada standar umum audit yang didalamnya terdapat mutu profesional seorang auditor yang independen, bagaimana menentukan pertimbangan dan menyusun laporan auditor. Penelitian dilakukan dengan tujuan untuk melihat apakah variabel reputasi KAP, biaya audit, rotasi auditor apakah akan berpengaruh pada kualitas audit dengan pemoderasi komite audit, dengan pengamatan disektor basic material periode 2020-2022. Populasi pada penelitian sebanyak 103 perusahaan yang terdaftar. Jenis pemilihan data yang dilakukan ialah purposive sampling (penelitian kuantitatif). Jumlah data yang akan diteliti adalah 17 perusahaan/sampel dengan pengamatan sebanyak 51 yang memenuhi kriteria. Pengujian dengan MRA yang menggunakan data panel, data diuji menggunakan perangkat lunak EViews 12. Pengaruh/hasil yang didapat adalah sebagai berikut: Reputasi KAP berpengaruh negatif tidak significant pada kualitas audit, biaya audit memiliki pengaruh positif tidak significant pada kualitas audit, rotasi auditor berpengaruh negatif tidak significant pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh positif tidak significant antara reputasi KAP dan rotasi auditor pada kualitas audit, komite audit tidak mampu memoderasi, memiliki pengaruh negatif tidak significant antara biaya audit pada kualitas audit.
PENGARUH LITERASI KEUANGAN, KECERDASAN SPIRITUAL DAN GAYA HIDUP HEDONISME TERHADAP PENGELOLAAN KEUANGAN PRIBADI Gianni Harsya, Muhammad Firzha; Rafa, Wukuf Dilvan; Helmi, Syarif M.
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 4 (2024): JISAMAR (September-November 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i4.1610

Abstract

Penelitian ini bertujuan agar mengetahui hubungan antar variabel yaitu pengaruh memahami finansial, kecerdikan spiritual dan gaya hidup yang mewah pada manajemen finansial pribadi. Teknik analisis kuantitatif merupakan pengolahan data yang dipakai pada penelitian ini. Penelitian ini menggunakan teknik uji multiple linear regression untuk meninjau apakah ada dampak dari variabel X terhadap variabel Y. Dengan aplikasi SPSS versi 25 merupakan alat analisis yang digunakan dalam penelitian. Populasi sebanyak 100 sampel digunakan pada penelitian merupakan masyarakat Pontianak yang diambil menggunakan metode sampel acak sederhana. Indikator untuk variabel literasi keuangan: Membandingkan harga produk, Untuk apa uang dikeluarkan, Menyimpan uang untuk berjaga-jaga, Indikator untuk kecerdasan spiritual: Mendengarkan pendapat orang lain, Belajar dari pengalaman, Mengelola uang dengan bijak, Indikator untuk gaya hedonisme: Fear Of Missing Out (FOMO), Minat terhadap barang branden, Mengikuti gengsi. Hasil penelitian mengindikasikan bahwa memahami finansial dan kecerdikan spiritual ternyata berpengaruh pada manajemen finansial, namun gaya hidup yang mewah tidak berpengaruh pada manajemen finansial pribadi.
Sustainability Analysis and Strategy to Increase Company Value Fazora, Vienna Afwani; Helmi, Syarif M.; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This article discusses the phenomenon of Livestreamers and Vtubers that are becoming increasingly popular in the digital entertainment industry. Livestreamers and Vtubers use virtual avatar technology to interact with live audiences through live broadcasts. The concept of avatars in the virtual world allows users to create unique and interesting digital representations. In addition, the article also discusses the internal conflicts that occurred between Vtubers and their agencies, as well as the social and reputational impact of the company after significant changes. Using a conflict management approach, this research identifies the sources of conflict and seeks constructive solutions. Case studies were conducted to analyze the change in a specific context and understand its impact. In addition, the article also discusses the theory of corporate sustainability in supporting the growth and sustainability of the Vtuber agency. Thus, this article provides an in-depth insight into the current trends in digital entertainment and their implications for the entertainment industry as a whole.
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA Yulindisti, Elga; Helmi, Syarif M.
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.52

Abstract

The study examines the effect of intellectual capital on financial performance. The independent variable is intellectual capital measured with value-added intellectual capital (VAIC) and its components: value-added human capital (VAHU), value-added capital employed (VACA), and structural capital value added (STVA). In contrast, the dependent variable is financial performance as measured by the return on assets (ROA) and return on equity (ROE). The moderating in this study is firm size as measured by the total assets. This sample consists of 190 samples of the consumer goods industry sector on the Indonesia Stock Exchange (IDX) from 2017-2021. The finding is that VAIC has a significant effect on financial performance, and VAHU and VACA have a significant effect on financial performance. In comparison, STVA has no significant effect on financial performance. Firm size moderates the relationship between VAIC, VAHU, and VACA on financial performance. While firm size failed to moderate the relationship between STVA and financial performance.
Analysis of Internal Control System of Electronic Resident Id Card Production Service (KTP-EL) at Selimbau District Office Carolina, Rika; Hamzani, Umiaty; Fahmi, Muhammad; Helmi, Syarif M.; Dosinta, Nina Febriana
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3384

Abstract

This study aims to provide an overview and empirical evidence regarding the service system for issuing electronic identity cards (e-KTP), particularly within the institutions responsible for issuing them. The study focuses on internal control systems and the principles of public service delivery that influence the e-KTP issuance system. The type of research used is based on primary data, with the population comprising 28 employees of the Selimbau District Office. Secondary data were collected from books, theses, and journals related to the e-KTP issuance system. The methods used include organizational structure analysis, flowcharts, questionnaires, and compliance tests. The results of this study show that the implementation level of the government's internal control system reached 99.1%, and the implementation of public service principles reached 99.4%. Based on the questionnaire assessment criteria, the Selimbau District Office operates very effectively, with highly satisfactory internal control and public service standards. The effectiveness assessment based on the compliance test achieved a score of 100%, indicating a highly effective criterion. This means that employees have properly implemented the policies and procedures established for the e-KTP issuance process. However, there are still some obstacles, such as a complicated e-KTP issuance procedure, inadequate facilities and locations, inaccurate KTP collection times, frequent data/document inconsistencies, lack of specific guidance for the e-KTP issuance process, and the absence of a flowchart.
Pengaruh Profitabilitas, Firm Size, Dan Leverage Terhadap Tax Avoidance Dengan Dimoderasi Oleh Capital Intensity Laurensia, Cindy; Haryono, Haryono; Helmi, Syarif M.
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.7064

Abstract

Penelitian ini berfokus untuk meneliti pengaruh profitabilitas, firm size, dan leverage terhadap tax avoidance dengan moderasi capital intensity. Pendekatan kuantitatif digunakan di dalam penelitian ini dengan data sekunder yang diperoleh melalui metode observasi non-partisipan. Populasi dalam penelitian ini mencakup 153 perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2021-2023. Melalui metode purposive sampling diperoleh 60 perusahaan yang memenuhi kriteria selama 3 tahun pengamatan sehingga terdapat 180 data observasi. Metode analisis regresi linier berganda dan analisis regresi moderasi digunakan di dalam penelitian ini dengan alat bantu SPSS 25. Temuan dari penelitian ini menunjukkan bahwa variabel profitabilitas, firm size, dan leverage tidak berpengaruh terhadap tax avoidance. Variabel capital intensity tidak mampu memoderasi pengaruh profitabilitas dan firm size terhadap tax avoidance, namun mampu memoderasi pengaruh leverage terhadap tax avoidance dengan hubungan positif dan signifikan.
The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KALIMANTAN BARAT Sembiring, Rimenda Tiara; Mustika, Ira Grania; Helmi, Syarif M.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5850

Abstract

This study aims to investigate how Local Revenue, Balancing Funds, and Capital Expenditures affect the financial condition of the Regional Government in West Kalimantan from 2022-2024. This study uses a quantitative method with secondary data from the Central Statistics Agency (BPS) which is then analyzed using the Eviews 12A application. The data processed includes 42 samples from 14 Regencies/Cities in West Kalimantan. The research findings show that Local Revenue has a significant positive impact on financial performance, while Balancing Funds have a negative impact on financial performance, indicating a potential decrease in the motivation of local governments to optimize local revenue due to dependence on fund transfers. Meanwhile, Capital Expenditures do not show a significant impact on the financial performance of local governments. This study indicates that optimizing Local Revenue is crucial to strengthening regional financial performance. Excessive dependence on Balancing Funds can actually hinder local government efforts to increase Local Revenue. This finding highlights the need for a balance between receiving transfer funds and increasing Local Revenue. The insignificant influence of Capital Expenditures suggests the need to evaluate the effectiveness of regional investment in driving improvements in financial
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BEI Aurellya, Aurellya; Maulidia, Rahma; Helmi, Syarif M.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5959

Abstract

Pesatnya perkembangan bisnis dan teknologi memicu persaingan dalam berbagai industri, mengharuskan perusahaan memperkuat manajemen untuk mencegah kebangkrutan. Sebelum mengalami kebangkrutan, perusahaan umumnya mengalami financial distress, di mana kondisi keuangannya memburuk dan mengakibatkan gagal memenuhi kewajiban. Krisis ekonomi global terkait pandemi covid-19 secara khusus berdampak material pada sektor consumer cyclicals di BEI, mengingat sensitivitas sektor ini terhadap fluktuasi ekonomi dan perubahan pola konsumsi. Penelitian ini bertujuan untuk menganalisis tantangan keuangan di sektor consumer cyclicals di Indonesia serta pentingnya analisis laporan keuangan sebagai alat evaluasi risiko investasi. Metodologi penelitian menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sektor consumer cyclicals periode 2021-2023 melalui purposive sampling dengan analisis regresi logistik. Ditemukan bahwa likuiditas, profitabilitas dan leverage menunjukkan pengaruh negatif yang signifikan terhadap financial distress.
Co-Authors Amelia, Christmasya Ardiansyah, Ade Aurellya, Aurellya Carolina, Rika Dzikri, Abu Hannan Elga Yulindisti Elok Heniwati Fazora, Vienna Afwani Gianni Harsya, Muhammad Firzha Hamzani, Umiaty Haryono Haryono Laurensia, Cindy Maulidia, Rahma MUHAMMAD FAHMI Muhsin Muhsin Mustika, Ira Grania Nina Febriana Dosinta Rafa, Wukuf Dilvan Rahman, Syarif Syahrul Sari Rusmita Sembiring, Rimenda Tiara