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PENGGUNAAN APLIKASI ATLAS TERHADAP KINERJA AUDITOR Pradana, Rifandi Argi; Ardiami, Kinanthi Putri
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5965

Abstract

The purpose of this study was to determine whether using ATLAS has an effect on auditor performance as measured by work quality, work quantity, and timeliness with several indicators. The methodology used is qualitative based on observations and interviews with senior auditors at KAP KKSP. The results of this study are ATLAS affects the quality of work on indicators of misstatement detection, compatibility with applicable general standards, and compliance with SOPs. On work quantity, ATLAS affects the indicator of the amount of work that can be completed with targets within a certain time but has no effect on the ability to utilize facilities and infrastructure where ATLAS is positioned as a tool in accommodating audit procedures. Finally, ATLAS affects the timeliness of auditors in completing their work. The limitation of this research is that it is only based on one KAP and is only limited to the offline version of ATLAS.
A Comparative Analysis of Citation Counts in Sinta, Dimensions, and Scopus: A Study of Journals in Islamic Economics, Finance, and Business Sudarsono, Heri; Ardiami, Kinanthi Putri; Anto, Mohammad Bekti Hendrie
Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 2 (2024): December
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kah.v12i2a13

Abstract

This study compared the citation counts of journals in economics, finance, and Islamic business (JEFIB) indexed in three prominent databases: Sinta, Dimensions, and Scopus. JEFIB is indexed in Sinta, with citation data also available from the Dimensions and Scopus databases. A total of five journals were selected from each Sinta category, with the highest citation count from each database—Sinta, Dimensions, and Scopus—being recorded. The citation data were then tabulated for each journal group based on the highest counts from these three databases. The findings reveal that citation counts in Sinta do not always align with those in Dimensions and Scopus, primarily due to differences in the data sources used for citation tracking. Sinta relies on data from Google Scholar, encompassing a broader range of publications, while Dimensions tracks citations from journals indexed by Crossref. Scopus citations, on the other hand, depend on the total number of citations of journal articles included in the Scopus database. Furthermore, the citation counts are influenced by factors such as the number of journal volumes, the total number of published documents, and the accreditation level of the journal. This study underscores the importance of considering citation data from multiple platforms—Sinta, Dimensions, and Scopus—when evaluating the impact of journals within the global academic community.
VALUE OF THE COMPANY AND IT’S FACTORS (STUDY IN INDONESIA’S MINING COMPANY SECTOR) Handoyo, Sigit; Ardiami, Kinanthi Putri; Perdana, Rifqi Setya
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5716

Abstract

Many financial and non-financial factors that can affect the value of the company. This study aims to examine the effect of tax avoidance, disclosure of corporate social responsibility, firm size and sales growth on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research uses descriptive statistical test, classical assumption test and multiple linear regression test. The results showed that the disclosure of Corporate Social Responsibility and sales growth had a positive effect on firm value, while tax avoidance and firm size had no effect on firm value.
Adoption of halal Korean cosmetics among Muslim students: Insights from Islamic private universities Sudarsono, Heri; Ash Shidiqie, Jannahar Saddam; Ardiami, Kinanthi Putri; Sujono, Rusny Istiqomah; Suciningtias, Siti Aisiyah; Fitriyani, Yeni; Khasanah, Miftakhul; Ikawati, Retty; Rahmi, Asri Noer
Asian Journal of Islamic Management (AJIM) VOLUME 7 ISSUE 1, 2025
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol7.iss1.art1

Abstract

Purpose – This study aimed to analyze the purchase intentions of Muslim students from private Islamic universities in Indonesia toward halal cosmetics in Korea.Methodology – This study involved 287 Muslim students from eight private Islamic universities in Indonesia. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to examine the relationships between the variables.Findings – The results reveal that attitude, brand image, country of origin, and fear of missing out (FOMO) significantly influence purchase intention. Among these, brand image exerts the strongest effect, followed by FOMO, whereas country of origin has a smaller influence. In contrast, halal knowledge and religiosity do not directly affect purchase intention, although they significantly influence attitudes.Implication – These findings underscore the importance of Korean halal cosmetic brands in building strong brand image and fostering positive consumer attitudes. Companies should focus on the perceived product quality, innovation, and alignment with values that are important to Muslim consumers. In addition, the significant role of FOMO suggests the effectiveness of marketing strategies that create urgency and exclusivity.Originality – This research is original in its focus on Korean halal cosmetic purchase intentions among Muslim students from eight Islamic private universities in Indonesia. It contributes to the understanding of how brand image, religiosity, halal knowledge, country of origin, and FOMO shape consumer behavior in the halal cosmetic market.
Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Terhadap Kualitas Audit: Studi KAP KKSP Lestari, Ajeng Dewi; Ardiami, Kinanthi Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.750

Abstract

In this study, the KAP KKSP aims to examine the effect of auditor competence, auditor independence, and auditor professionalism on audit quality. Quantitative data is the type of research used in this study. Auditors who have audited clients with the ATLAS program or who have made an Examination Working Paper (KKP) are recorded as still working and apprenticing at KAP KKSP as the population of this study. 35 participants participated in this study as respondents, and saturated sampling was the sampling method used. Using a questionnaire is one method of collecting research data. Multiple linear regression analysis has been used as a data analysis method, with audit quality as the dependent variable and competence, independence, and professionalism as the independent variables. The results showed that audit quality was positively and significantly influenced by auditor independence, audit quality was positively and significantly influenced by auditor competence, and audit quality was positively and significantly influenced by auditor professionalism. Keywords: competence, independence, auditor professionalism, audit quality.
Pengaruh Pengalaman, Pelatihan, dan Beban Kerja terhadap Kemampuan Auditor dalam Pendeteksian Kecurangan: Studi KAP KKSP Fitriningsih, Amelia; Ardiami, Kinanthi Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.806

Abstract

This research was conducted to examine the effect of experience, training, and workload on the auditor's ability to detect fraud. In this study using the type of research in the form of quantitative data with a causal relationship approach. The population in this study were auditors who worked at KAP KKSP with a total of 35 respondents. The sampling technique used in this research is nonprobability sampling using saturated sampling technique. Data collection techniques in this study used questionnaires and interviews with auditors as primary data. For data that is processed using multiple linear regression analysis to test the hypothesis. Based on the results of data processing, it can be concluded that the experience variable has a positive effect on the auditor's ability to detect fraud, the training variable has a positive effect on the auditor's ability to detect fraud, and the workload variable has no effect on the auditor's ability to detect fraud. Keywords: Experience, Training, Workload, Auditor's Ability in Fraud Detection.
Analisis Kinerja Penyelenggaraan Pemerintahan Daerah : Studi Kasus Pada Pemerintah Daerah Kabupaten Provinsi Jawa Timur Ardiami, Kinanthi Putri; Ivana Ardelia Rhomandhonna
Jurnal Aplikasi Bisnis Volume 20 No. 1, Juni 2023
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol20.iss1.art10

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh karakteristik pemerintah daerah dan opini audit terhadap kinerja penyelenggaraan pemerintahan daerah. Karakteristik pemerintah daerah dalam penelitian ini adalah ukuran, tingkat kekayaan, tingkat ketergantungan, belanja modal, jumlah penduduk, jumlah pegawai ASN, dan jumlah OPD. Populasi dalam penelitian ini adalah pemerintah daerah kabupaten di Provinsi Jawa Timur tahun 2015-2017. Metode pengambilan sampel menggunakan purposive sampling dan model analisis yang digunakan adalah analisis data panel dengan aplikasi Eviews 9. Hasil dari penelitian ini menunjukkan bahwa ukuran pemerintah daerah, tingkat ketergantungan, belanja modal, jumlah pegawai ASN, dan jumlah OPD berpengaruh positif signifikan terhadap kinerja penyelenggaraan pemerintahan daerah. Tingkat kekayaan dan opini audit berpengaruh negatif signifikan terhadap kinerja penyelenggaraan pemerintahan daerah, sedangkan jumlah penduduk tidak berpengaruh terhadap kinerja penyelenggaraan pemerintahan daerah. Kata kunci: karakteristik, EKPPD, kinerja penyelenggaraan, pemerintah daerah
The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia Tumewang, Yunice Karina; Fakhrunnas, Faaza; Ardiami, Kinanthi Putri
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art4

Abstract

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.
Faktor-faktor yang mempengaruhi nilai perusahaan sebelum dan selama masa pandemi Covid-19 Yuastin, Veranica; Ardiami, Kinanthi Putri
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana profitabilitas, likuiditas, dan solvabilitas memengaruhi nilai perusahaan pada perusahaan pariwisata sebelum dan selama masa pandemi Covid-19. Penelitian ini menggunakan 28 sampel perusahaan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2018-2021, di mana teknik yang digunakan untuk pengambilan sampel yaitu purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi uji F, dan uji t dengan menggunakan program SPSS 23. Hasil penelitian menunjukkan bahwa sebelum masa pandemi, rasio profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan rasio likuiditas dan solvabilitas berpengaruh negatif terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa selama masa pandemi, rasio profitabilitas, likuiditas, dan solvabilitas tidak berpengaruh terhadap nilai perusahaan.
Citation trends in islamic economics, finance, and business journals indexed by doaj and sinta Sudarsono, Heri; Ardiami, Kinanthi Putri; Anto, Mohammad Bekti Hendrie
Jurnal Geuthèë: Penelitian Multidisiplin Vol 7, No 2 (2024): Jurnal Geuthèë: Penelitian Multidisiplin
Publisher : Geuthèë Institute, Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52626/jg.v7i2.356

Abstract

This research analyzes the relationship between the number of journal volumes, Article Processing Charge (APC), journal names, and the number of citations on the Sinta, Dimensions, and Scopus indexes. This research method uses a descriptive approach, starting with collecting journals in economics, finance, and Islamic business, which DOAJ indexes on the Sinta portal. Then, each journal was mapped based on the number of volumes, APC, and journal name against the number of citations on the Sinta, Dimensions, and Scopus indexes. The analysis results show that journals with more than 10 volumes tend to have a higher average citation in Sinta and Dimensions compared to journals with 6-10 volumes or less than 5 volumes. However, the influence of the number of volumes on citations in Scopus is inconsistent, with several journals having less than 5 volumes but having the highest citations. In addition, Article Processing Charge (APC) also influence the number of citations, but not all journals with high APCs show a high number of citations. Free journals also have the potential to get high citations. Using English in journal names positively impacts the number of citations because it increases international accessibility, reputation, and global influence. Researchers and publishers can consider these findings in designing strategies to increase the visibility and impact of their journals.