Articles
<![CDATA[Pengaruh Pengendalian Intern Terhadap Efektivitas Biaya Perjalanan Dinas ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Muhammad Syahrudin]]>;
<![CDATA[Frans Yohanes]]>
<![CDATA[ Akuntabilitas Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i2.28659
<![CDATA[Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impact on the cost of official travel which is carried out in accordance with budget standards and work programs that have been determined through the implementation of internal control functions.]]>
<![CDATA[Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021) ]]>
<![CDATA[Irma Suryani]]>;
<![CDATA[Rita Yuniarti]]>;
<![CDATA[Muhammad Syahrudin]]>
<![CDATA[ International Journal of Business, Economics, and Social Development Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Research Collaboration Community (RCC) ]]>
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DOI: 10.46336/ijbesd.v4i1.379
<![CDATA[The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a audit opinion going concern on SNP's finances, where the condition of the company`s increase debt and repayment failure, so due to financial difficulties they committed fraud by manipulating financial statements. This study aims to examine the effect of financial distress, liquidity, leverage on audit opinion going concern partially on companies listed on IDXESGL during the pandemic (2019-2021). The method used is explanatory with a population of 30 companies listed on the IDX during the period 2019 to 2021 with a sample of 29 companies. The analytical technique used is logistic regression with a significance level of 5%. The results showed that liquidity had an effect on audit opinion going concern, while financial distress and leverage had no effect on audit opinion going concern. This audit opinion going concern can be avoided by managing current assets effectively so that they are able to meet their current liabilities. The results of this study are expected to provide contributions and considerations for auditors in issuing audit opinions going concern and for companies to determine indicators that affect their going concern.]]>
<![CDATA[Penerapan SIA Sebagai Upaya Penyediaan Informasi Yang Relevan Dan Akurat Pada Klinik Cinta Bunda ]]>
<![CDATA[M. Syahrudin]]>;
<![CDATA[Irma Suryani]]>;
<![CDATA[Achmad Subagdja]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v5i3.9864
<![CDATA[Laporan keuangan dapat dikatakan berkualitas jika seluruh akun disajikan secara jujur, tepat, teliti, dan dengan bukti yang jelas dan lengkap. Permasalahan yang dialami oleh Klinik Cinta Bunda dalam mewujudkan laporan keuangan yang berkualitas adalah mengalami kesulitan ketika menggunakan sebuah sistem akuntansi untuk melakukan penyusunan laporan keuangan usahanya tersebut, selain itu stok persediaan obat-obatan dan alat medis yang tidak akurat dan pencatatan pendapatan atas jasa-jasa yang diberikan oleh klinik masih belum tercatat dengan rapi dan masih manual menggunakan nota biasa. tujuan dari dilaksanakannya kegiatan PKM ini adalah membantu memberikan solusi atas permasalahan yang dialami oleh para pelaku usaha khususnya dalam bidang akuntansi dengan memberikan pelatihan dan edukasi Pengelolaan Laporan Keuangan yang berkualitas untuk manajemen Klinik Cinta Bunda By Bidan Dewi Siti Sodja. Metode pelaksanaan pada program PKM ini disusun secara sistematis melalui beberapa tahapan. Penerapan sistem informasi akuntansi pada Klinik Cinta Bunda By Bidan Dewi Siti Sodja diharapkan dapat meningkatkan kualitas dari laporan keuangan klinik menjadi sebuah laporan keuangan yang relevan dan akurat.]]>
<![CDATA[Keterkaitan Hasil Temuan Bukti Audit Investigatif Dengan Unsur Tindak Pidana ]]>
<![CDATA[M. Syahrudin]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
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DOI: 10.54209/jasmien.v5i02.638
<![CDATA[Industri ritel adalah salah satu industri yang paling sering mengalami kecurangan dan mengakibatkan kerugian finansial yang besar. Kecurangan ini juga dapat merusak reputasi perusahaan dan kepercayaan pelanggan serta stakeholder lainnya. Kasus kecurangan yang terungkap di berbagai perusahaan besar menunjukkan betapa rentannya organisasi terhadap tindakan-tindakan yang tidak etis, baik yang dilakukan oleh karyawan internal maupun pihak eksternal. Ketika ada dugaan kuat adanya kecurangan atau penyimpangan yang merugikan suatu organisasi, audit investigatif akan dilakukan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana keterkaitan hasil temuan audit investigatif yang melanggar hukum dengan unsur-unsur tindak pidana dalam kasus-kasus yang pernah terjadi di sebuah perusahaan retail di Bandung sebagai studi kasus untuk dianalisis secara teoritis. Kualitatif merupakan metode penelitian yang digunakan dalam penelitian ini dengan data menggunakan data sekunder berupa literatur serta berdasarkan pengamatan selama tahun 2016 sampai dengan tahun 2023 di industri retail tersebut. Hasil pembahasan dengan mengkaji kasus-kasus yang pernah terjadi di sebuah perusahaan retail sehingga dapat disimpulkan bahwa dari beberapa hasil temuan audit investigatif mendapatkan bukti-bukti audit yang dapat dijadikan sebagai bukti hukum pidana. Unsur tindak pidana penggelapan (Pasal 372 KUHP) merupakan unsur tindak pidana yang kerap terjadi di perusahaan tersebut.]]>
<![CDATA[Tax Avoidance in Influencing The Firm Value ]]>
<![CDATA[Ardelia, Dea Devina]]>;
<![CDATA[Irma Suryani]]>;
<![CDATA[Syahrudin, Syahrudin]]>
<![CDATA[ Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun ]]>
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DOI: 10.56956/jai.v2i02.249
<![CDATA[The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022]]>
<![CDATA[The Impact Of Tax Avoidance On Firm Value ]]>
<![CDATA[Achmad Subagdja]]>;
<![CDATA[Syahrudin, Muhammad]]>;
<![CDATA[Liya Setiawati]]>
<![CDATA[ Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun ]]>
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DOI: 10.56956/jai.v3i2.362
<![CDATA[Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.]]>
<![CDATA[Liquidity In Its Influence On Tax Aggressiveness ]]>
<![CDATA[Nurfadillah, Ceri Febriani]]>;
<![CDATA[Achmad Subagdja]]>;
<![CDATA[Syahrudin, Muhammad]]>
<![CDATA[ Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun ]]>
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DOI: 10.56956/jai.v3i2.380
<![CDATA[Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out]]>
<![CDATA[The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting ]]>
<![CDATA[Guna Ismawan]]>;
<![CDATA[Wiwit Pawitri]]>;
<![CDATA[Syahrudin, Muhammad]]>
<![CDATA[ Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun ]]>
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DOI: 10.56956/jai.v3i2.381
<![CDATA[Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.]]>
<![CDATA[Implementation Of Marketing Strategies To Increase Sales At The Color Master Paint Shop ]]>
<![CDATA[Suci Komala Dewi]]>;
<![CDATA[Syahrudin, Muhammad]]>
<![CDATA[ Journal of Business and Management Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024 ]]>
Publisher : <![CDATA[Universitas Indonesia Membangun (Inaba) ]]>
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DOI: 10.56956/jbmi.v3i2.375
<![CDATA[The Index of Industrial Production (IIP) in Indonesia continues to increase, showing the progress of the industry in Indonesia. Moreover, the rapid growth of infrastructure and property will require quality paints to beautify and protect the building. The high need for attractive and diverse paint colours is one of the reasons that can be considered especially if a store only sells special editions of certain types of paint according to consumer demand. The method used is a qualitative method with Literature Review (LR). The results of this study suggest that it is necessary to implement a marketing strategy in increasing sales at the Colour Master Paint Shop. In terms of segmentation, the Colour Master Paint Shop has a positive impact, especially on geographical location. There needs to be further segment focus related to the demographic location of the Colour Master Paint Shop. As for the need to innovate product marketing with the help of E-commerce so that targeting is more widespread and sales of the Color Master Paint Shop increase]]>
<![CDATA[A Systematic Literature Review of Artificial Intelligence In Detecting Fraud in Health Insurance ]]>
<![CDATA[Syahrudin, Muhammad]]>
<![CDATA[ BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 2 (2024) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda (PDM) Bengkulu ]]>
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DOI: 10.37638/bima.5.2.175-188
<![CDATA[Purpose: The purpose of this study is to find out how research on fraud in the world of health insurance is developing and how fraud can be detected. Methodology: The Systematic Literature Review (SLR) method was used by researchers to answer the Research Question (RQ) in this study Results: Research on fraud in health insurance has grown significantly over the past decade, several types of fraud often occur in health insurance such as Upcoding, fragmentation, repeat billing, fake reimbursement and the use of AI can help detect fraud  Findings: Artificial Intelligence can help detect fraud so that it can help prevent losses that will be experienced by the company. Novelty: Watase Uake software is used in this study's systematic literature review approach to examine global health insurance fraud from a variety of reference sources. Originality: This study provides an empirical analysis of how the role of Artificial Intelligence in detecting fraud and the development of research related to fraud in the world of health insurance. Conclusion: Research on fraud in health insurance has grown significantly over the past decade, several types of fraud that often occur in health insurance such as upcoding, fake reimbursement, repeat billing and fragmentation. the use of AI can help detect fraud and It is hoped that future research can examine how AI can evolve in detecting fraud. Type of Paper : Empirical research Paper]]>
