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All Journal Journal Of Business, Finance, and Economics (JBFE) Abdi Psikonomi Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Taufiq Arifin
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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CYBERATTACKS ON THE ACCOUNTING PROFESSION :A LITERATUR REVIEW Surya, Dhimas; Doddy Setiawan; Y. Anni Aryani; Taufiq Arifin
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19953

Abstract

This research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The impact of cyberattacks can be significant, including financial loss, reputational damage, compromise of financial data, erosion of trust, and operational disruption. Addressing these challenges requires a proactive approach that combines technology, policy and education. Investment in cybersecurity, awareness training, and a strong security culture are essential to mitigate cyber risks. Further research is needed to evaluate the effectiveness of cybersecurity strategies, the role of cybersecurity culture, rapid detection and response methods, integration of new technologies, and the impact of regulations. By raising awareness and implementing proactive measures, the accounting profession can improve its cybersecurity posture and protect critical financial information from cyber threats.
Cloud Inventory : Cara Mudah UMKM Mengetahui Persediaan Barang Dagang Putri, Eskasari; Bandi; Wahyu Widardjo; Taufiq Arifin
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7379

Abstract

Lemahnya sistem pencatatan persediaan pada UMKM menjadi hambatan tersendiri dalam proses bisnis yang menjadikan UMKM tidak mampu bersaing. Pencatatan persediaan barang pada UMKM diharapkan mampu menjadikan bisnis berjalan lebih efektif dan efisien. Program pengabdian ini berusaha untuk mengatasi hal tersebut dengan merancang sistem penjualan, pembelian dan penyimpanan sederhana sebagai bagian dari manajemen persediaan.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo, Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
CEO Busyness and Earnings Management: Evidence from Non-financial Companies listed in Indonesian Stock Exchange Fudhla Zakiya; Taufiq Arifin
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.27437

Abstract

This study examines the impact of CEO's busyness on earnings management. The samples are 595 non-financial companies Indonesian listed in Stock Exchange from 2015 to 2020 (2,757 observations). Using OLS regression, the results of this study revealed that companies with CEO's busyness has a positive significant influence on earnings management. The results also show that companies whose CEOs also serving as a board of commissioners in another company (CEO duality) tend to have smaller level of earnings management. This study also uncovered that CEOs attendance in board meetings has no moderating effect on the positive influence of CEO busyness on earnings management. The results are robust as propensity score matching and entropy balancing tests have been conducted.
ENHANCING CORPORATE BANKRUPTCY PREDICTION MODELS: A COMPREHENSIVE ANALYSIS WITH EVIDENCE FROM THE EGYPTIAN STOCK MARKET Mahmoud Elsayed Mahmoud; Taufiq Arifin; Neng dilla Aprilianto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.357

Abstract

Accurately predicting corporate bankruptcy and financial failure is crucial for financial institutions, creditors, and other stakeholders engaged in credit transactions. This study investigates the effectiveness of accrual-based, cash flow-based, and hybrid models in predicting financial distress among companies listed on the Egyptian stock market. Utilizing Multiple Discriminant Analysis (MDA), the research develops three predictive models, each based on different sets of financial ratios. The cash flow-based model correctly classified 90.0% of original cases, while the accrual-based model demonstrated higher accuracy with a 96.7% classification rate. However, the hybrid model, which integrates both accrual and cash flow ratios, outperformed both, achieving a perfect 100% classification accuracy. These findings suggest that hybrid models provide superior predictive accuracy, offering a more comprehensive early warning system for bankruptcy. The study’s primary limitation is its small sample size, which may affect the generalizability of the results. Future research should consider expanding the dataset and including a more diverse range of companies to enhance the robustness and applicability of the findings.
Co-Authors Aminuyati BANDI Doddy Setiawan Eskasari Putri Evi Gantyowati Fudhla Zakiya Isna Putri Rahmawati Mahmoud Elsayed Mahmoud Neng dilla Aprilianto Nurrahmawati Payamta, Payamta Surya, Dhimas Sutaryo Sutaryo Wahyu Widardjo Y Anni Aryani Y. Anni Aryani