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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Locus Penelitian dan Pengabdian Journal of Artificial Intelligence and Digital Business Media Riset Bisnis Ekonomi Sains dan Terapan Media Resonansi Pengabdian Masyarakat
Januar Taufan
Universitas Muhammadiyah Jakarta
Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mathematics Other

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PENGARUH KEAHLIAN AUDITOR, SKEPTISISME PROFESIONAL AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Taufan, Januar; Ramadhani, Khair Maulana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.897

Abstract

This research aims to examine and analyze the effect of auditor expertise, auditors' professional skepticism and time budget preasure, on audit judgment. This research belongs to the type of quantitative research. The data collection methods used are primary data with field survey methods. The technique used is by distributing questionnaires to 67 respondents of external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non-probability sampling. Testing this research data is processed using SPSS Version 27. The results of this study indicate partially that the auditor expertise has a positive and significant effect on audit judgment, auditors' professional skepticism has positive and significant effect on audit judgment, and time budget preasure has positive and significant effect on audit judgment.
PERAN AUDITOR INTERNAL PEMERINTAH DAERAH, EFEKTIVITAS PENGENDALIAN INTERNAL, BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN Aisyah, Gusti Willies; Taufan, Januar
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 4 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i4.247

Abstract

This study aims to empirically prove the effect of the role of local government internal auditors, the effectiveness of internal control, and organizational culture on fraud prevention. This research uses a quantitative approach. The data collection method used is primary data with the field survey method. The population in this study were employees who worked at Inspektorat Kotabaru District. The sampling technique used nonprobability sampling with saturated sampling technique. Data collection was carried out by sending google forms to respondents as many as 36 respondents. The data was processed using SPSS version 25.The results of this study partially show that the role of local government internal auditors has a positive and not significant effect on fraud prevention, the effectiveness of internal control has a positive and significant effect on fraud prevention, and organizational culture has a positive and significant effect on fraud prevention.. Keywords : The Role of Local Government, The Effectiveness of Internal Control, Organizational Culture, Fraud Prevention
STRATEGI PENDAPATAN UNIVERSITAS MELALUI PUSAT BISNIS Taufan, Januar; Sarwoko, Haris
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.267

Abstract

The purpose of this research is to explain what was done in building a university business center to be taken into consideration by other parties in developing a university business center. This research method is participatory action research, with primary data taken for three months, strengthened by researchers directly involved in making the concept, planning, and execution of the business center daily. This study finds that X University Business Center Team' strategies are data collection, human resources strengthening, and development. The main challenge faced in managing the X University business center is the lack of support from all parties and both internal and external communication problems. The novelty of this research is to fill in the gaps in a structured scientific study of university financial management that is much needed.. Keywords : college income; business center; university finance; governance
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEUANGAN MAHASISWA Ramadhan, ZUlfikar; Prakoso, Fajar Adi; Taufan, Januar; Fairuz, Najla; Wahidah, Nur Rachmah
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.469

Abstract

This study aims to determine differences in student financial behavior in terms of gender, age, and parental income. The research sample was students who live in Tangerang Sealtan and were taken randomly. Data were processed using two-way ANOVA (Analysis of variances). The results of the analysis and discussion concluded that gender has a significant difference in the financial behavior of students, male students are better at managing finances compared to women. Then age has a significant difference in student financial behavior, students aged 21-22 years tend to have better financial skills compared to younger age groups, which reflects an increase in financial capability with age. While parental income does not have a significant difference in student financial behavior between parental income below Rp 5,000,000, parental income between Rp 5,000,000 to Rp 10,000,000, and parental income above Rp 10,000,000 in terms of financial behavior. Keywords : gender, age, parental income, financial behavior
The Effect of Time Budget Pressure, Locus of Control and Work Stress on Auditor's Dysfunctional Behavior With Machiavellian Characteristics As A Moderating Variable Nazihah, Yasmin; Taufan, Januar
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4760

Abstract

The purpose of this study is to examine he influence of time budget pressure, locus of control, and job stress on dysfunctional auditor behavior, with Machiavellian traits as a moderating variable. The research is motivated by the increasing number of audit irregularities that have impacted the decline in audit quality. The study was conducted on auditors working at Public Accounting Firms in the South Jakarta area. The method used is a quantitative approach with data collection through questionnaires, and data analysis using Structural Equation Modeling with the SmartPLS version 4.1 application. The results show that time budget pressure and Machiavellian traits have a positive and significant effect on dysfunctional auditor behavior, while locus of control has a significant negative effect. Job stress does not have a significant effect. In the moderation test, only Machiavellian characteristics were proven to significantly and negatively moderate the relationship between locus of control and dysfunctional behavior, while other moderation relationships were not significant. These findings highlight the importance of managing work pressure and understanding individual auditor characteristics to prevent dysfunctional behavior and maintain audit quality.
LITERASI KEUANGAN MAHASISWA DAN FAKTOR YANG MEMPENGARUHINYA Ramadhan, ZUlfikar; Prakoso, Fajar Adi; Taufan, Januar; Hazizah, Zakiyah Nur; Irawan, Rinto
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.117

Abstract

This research aims to determine students' financial literacy and the factors that influence it, namely pocket money, parental income, and parental education. The research sample was students from the Faculty of Economics and Business, Muhammadiyah University, Jakarta, who were taken randomly. Data were processed using multiple linear regression analysis. The research results show that pocket money and parental education have a positive and significant effect on the financial literacy of students at the Faculty of Economics and Business, Muhammadiyah University, Jakarta. Meanwhile, parental income has a positive and insignificant effect on the financial literacy of students at the Faculty of Economics and Business, Muhammadiyah University, Jakarta.Keywords: pocket money, parental income, parental education, financial literacy
Pengaruh Profesionalisme, Etika Profesi, dan Locus of Control terhadap Kinerja Auditor (Studi pada Auditor KAP di Jakarta Selatan) Aditya, Muhamad Reza; Taufan , Januar
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 11 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i11.5018

Abstract

This study aims to examine the influence of professionalism, professional ethics, and locus of control on auditor performance at Public Accounting Firms (KAP) in South Jakarta. This research employs a quantitative associative approach using primary data collected through questionnaires. The theoretical foundation used is attribution theory, which explains how individuals attribute behavior and performance based on internal and external factors. A total of 100 auditors were selected using simple random sampling. The data were analyzed using multiple linear regression and classical assumption tests. Simulated results show that professionalism and locus of control significantly influence auditor performance, while professional ethics does not have a significant effect. The implication of these findings is the need for enhanced professional training and development of auditors' internal locus of control to improve audit performance quality.
PENGENALAN PRAKTIK OPERASIONAL PERBANKAN SYARIAH DENGAN BIT SYSTEM DI SMK MUHAMMADIYAH 1 CIPUTAT Agus Hendrawan; Januar Taufan; Bobby Fisher; Dewi Puji Rahayu; Juita Tanjung; Septi Wulandari Chairina; Dahlia Tri Anggraini; Salma Sabika; Fitri Awaliyah
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Abstract

Sektor perbankan merupakan tumpuan perekonomian Indonesia dengan kegiatan menghimpun dan menyalurkan dana dari dan kepada masyarakat. Perbankan didukung oleh teknologi informasi yang canggih demi kenyamanan nasabah dalam bertransaksi. SMK merupakan lembaga yang dapat meningkatkan wawasan dan kemampuan siswa untuk siap bekerja. Bukan hanya teori namun juga praktik harus dipelajari di dalamnya. Tim PkM FEB UMJ melaksanakan workshop dengan tema “Pengenalan Praktik Operasional Perbankan Syariah Dengan BIT Saadiqin System di SMK Muhammadiyah 1 Ciputat” yang bertujuan agar siswa/I menadapt pengetahuan tambahan tentang praktik input transaksi pada core banking system. Program ini mendapat dukungan dari seluruh civitas akademika SMK Muhammadiyah 1 Ciputat dan akan dilakukan secara kontinue dengan materi yang bervariasi. Kegiatan ini merupakan implementasi program Merdeka Belajar pemerintah di mana pembelajaran dapat dilakukan di mana saja dengan pembimbing yang berasal dari instansi yang berbeda.Kata kunci : Operasional Perbankan Syariah, BIT Saadiqin System, SMK, Merdeka Belajar
Pengaruh Religiusitas, Kompetensi, dan Stres Kerja terhadap Independensi Auditor dengan Fee Audit sebagai Variabel Moderasi Zuhdi Al Zaki; Januar Taufan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11947

Abstract

Independensi auditor merupakan salah satu prinsip fundamental dalam menjaga kredibilitas hasil audit dan meningkatkan kepercayaan para pemangku kepentingan terhadap laporan keuangan. Penelitian ini menganalisis pengaruh religiusitas, kompetensi, dan stres kerja terhadap independensi auditor dengan fee audit sebagai variabel moderasi. Latar belakang penelitian ini didasarkan pada fenomena masih ditemukannya pelanggaran independensi auditor yang dapat menurunkan kualitas audit dan mengurangi kepercayaan publik terhadap profesi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah DKI Jakarta. Teknik pengambilan sampel menggunakan probability sampling dengan simple random sampling dengan jumlah responden sebanyak 97 auditor yang ditentukan menggunakan rumus Lemeshow. Data penelitian dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa religiusitas, kompetensi, dan fee audit berpengaruh positif signifikan terhadap independensi auditor. Sebaliknya, stres kerja berpengaruh negatif signifikan terhadap independensi auditor. Dalam peran moderasi, fee audit tidak mampu memoderasi pengaruh ketiga variabel independen terhadap independensi auditor. Penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai faktor internal dan eksternal yang memengaruhi independensi auditor dalam lingkungan audit yang semakin kompleks dan dinamis.
Pengaruh Objektivitas, Independensi, dan Integritas Auditor terhadap Efektivitas Audit Internal dengan Dukungan Manajemen sebagai Variabel Moderasi Nita Astriyani; Januar Taufan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12383

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh objektivitas, independensi, dan integritas auditor terhadap efektivitas audit internal. Penelitian ini termasuk ke dalam penelitian kuantitatif. Metode pengumpulan data yang digunakan adalah data primer dengan metode survei lapangan yaitu dengan menyebarkan kuisioner kepada 97 responden yang bekerja dikantor BUMN maupun perusahaan swasta. Teknik pengambilan sampel menggunakan metode non- probability sampling. Pengujian data penelitian ini diolah menggunakan SmartPLS. Hsil penelitian ini menunjukan bahwa objektivitas, independensi, dan integritas auditor berpengaruh positif dan signifikan terhadap efekticitas audit internal. Sebaliknya, dukungan manajemen tidak berpengaruh signifikan terhadap efektivitas audit internal serta tidak mampu memoderasi hubungan antara objektivitas, independensi, dan integritas auditor dengan efektivitas audit internal. Temuan ini mengindikasikan bahwa efektivitas audit internal lebih dipengaruhi oleh karakteristik profesional auditor dibandingkan faktor eksternal berupa dukungan manajemen. Penelitian ini memberikan kontribusi terhadap pengembangan literatur audit internal dengan menguji secara simultan pengaruh objektivitas, independensi, dan integritas auditor serta peran moderasi dukungan manajemen dalam satu model penelitian.
Co-Authors Aditya, Muhamad Reza Agim Sulaeman Rasid Agus Hendrawan Aisyah, Gusti Willies Bobby Fisher Dahlia Tri Anggraini Dewi Puji Rahayu Fairuz, Najla Fitri Awaliyah Haris Sarwoko Hazizah, Zakiyah Nur Irawan, Rinto Nazihah, Yasmin Nita Astriyani Prakoso, Fajar adi Ramadhan, Zulfikar Ramadhani, Khair Maulana Salma Sabika Septi Wulandari Chairina Tanjung, Juita Wahidah, Nur Rachmah Zuhdi Al Zaki