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All Journal JAKPI Riset Akuntansi dan Keuangan Indonesia Mu'asyarah
Alamsyah, Andrea
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Religion Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Tradisi Pembagian Waris Masyarakat Desa Semundam Kecamatan Ipun Kabupaten Muko Muko Perspektif ‘Urf Alamsyah, Andrea
MU'ASYARAH: Jurnal Kajian Hukum Keluarga Islam Vol 2, No 2 (2023): Oktober
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mua.v2i2.5133

Abstract

Ada dua hal persoalan yang akan dikaji dalam penelitian ini, yaitu: (1). Bagaimana Proses pembagian harta waris masyarakat Desa Semundam kecamatan Ipuh kabupaten Mukomuko Perspektif urf ? (2). Bagaimana Tradisi pembagian harta waris masyarakat Desa Semundam Kecamatan Ipuh Kabupaten Mukomuko Perspektif urf? Adapun tujuan penelitian yang ingin dicapai dalam penelitian ini adalah: (1). Untuk mengetahui Proses  pembagian harta waris masyarakat Desa Semundam Kecamatan Ipuh Kabupaten Mukomuko Perspektif urf  (2).  Untuk mengetahui Tradisi pembagian harta waris masyarakat Desa Semundam Kecamatan Ipuh Kabupaten Mukomuko Perspektif urf, Jenis penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kualitatif Deskriptif.  Hasil penelitian ini mengungkapkan bahwa (1). Proses Pembagian harta waris pihak perempuan yang mendapat harta waris  70% dan laki-laki hanya 30%. (2).  Tradisi Pembagian harta waris masyarakat Desa Semundam Kecamatan Ipuh Kabupaten Mukomuko Perspektif urf  Hasil tinjauan ‘Urf menurut syarat dan macamnya, Tradisi Pembagian harta waris Masyarakat Desa Semundam menggunakan prinsip taawun (tolong menolong) maka muncul kemaslahatan yang baik dan manjamin kesejahteraan bagi perempuan selaku yang melahirkan generasi berikutnya serta laki-laki yang bertanggungjawab dan bekerja keras, namun hal ini juga bisa menimbulkan konflik terhadap pihak laki-laki yang mana seharusnya mereka mendapat 2:1 atau lebih banyak dari perempuan baik alasan beban tanggungan maupun syara’. Urf (Adat kebiasaan) jika memiliki nilai kemaslahatan, diakui dan diterima oleh masyarakat, berdasarkan musyawarah serta berlaku sejak lama tentu hal ini tradisi Pembagian Harta Waris Masyarakat Desa Semundam Kecamatan Ipuh kabupaten Mukomuko diperbolehkan.
The Effect of Audit Committee Activities, Internal Audit Personnel, and Company Complexity on Audit Fees Alamsyah, Andrea; Januarti, Indira
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6237

Abstract

The determination of the amount of audit fees paid by companies to public accountants can be influenced by various factors. This study aims to examine the effect of audit committee activity, internal audit personnel, and company complexity on audit fees. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The total research sample was 165 observation data. The analysis tool uses multiple linear regression. The results showed that company complexity and internal audit personnel had a positive effect on audit fees. Meanwhile, the audit committee activity variable has no positive effect on audit fees. Thus the KAP selection method uses a demand approach. The implications of this study indicate that the selection of KAP tends to be reputable so that no matter how good the supervision carried out by the audit committee or internal audit personnel, the audit fees will also remain high.
PERSEPSI KEMAMPUAN KERJA EKSTERNAL DAN PERILAKU AUDITOR YANG DIINGINKAN, TEMAN ATAU MUSUH? Maretia, Stella; Natalia, Esther; Alamsyah, Andrea; Kurniawan, Johanes; Tjun Tjun, Lauw; Marpaung, Elyzabet I.
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4292

Abstract

This research aims to examine the effect of career development practices in the form of training on auditors’ professional skepticism and behavior of audit quality reduction as well as to examine whether auditors’ external employability mediates the effect of career development practices. Samples of this study were auditors who worked at an audit firm in Jakarta and Jawa Barat. Questionnaires were shared using the snowball sampling method. We had collected 123 respondents in total and selected them that fit our criterias to 86 respondents as our research sample. The data were analyzed using PLS-SEM with the SmartPLS program. This study found that career development practices on training had a positive effect on auditors’ external employability, auditors’ external employability had a positive effect on auditors’ professional skepticism and behavior of audit quality reduction. Based on this result, it can be concluded that perceived external employability, which is often seen as a risk, actually triggers the desirable auditor behavior. This research suggests to increase the perceived external employability through firm investment in auditors' careers which acts as a catalyst for desirable auditor behavior. Firm support in career development practices creates an environment where auditors tend to be more committed, more professionally skeptical and uphold the quality of their audit services.. 
Co-Authors Elyzabet I. Marpaung, Elyzabet I. Indira Djanuarti Kurniawan, Johanes Lauw Tjun Tjun Maretia, Stella Natalia, Esther