Article Per Year (5 Year)
p-Index From 2021 - 2026
2.893
P-Index
This Author published in this journals
All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) Asia Pacific Fraud Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Business, Economics, and Social Development Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research JRABA INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Business and Management Inaba Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Inaba of Community Services Journal Journal Economic Business Innovation
Muhammad Syahrudin
STIE Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : AKUNTABILITAS

 1 
Pengaruh Pengendalian Intern Terhadap Efektivitas Biaya Perjalanan Dinas Irma Suryani; Muhammad Syahrudin; Frans Yohanes
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.28659

Abstract

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.
NILAI PERUSAHAAN DALAM PERBEDAAN PENGARUH PENERAPAN GCG TERHADAP KINERJA KEUANGAN BUMN MASA KEPEMIMPINAN JOKOWI (2015-2022) syahrudin, muhammad; fitriana, Fitriana; Suryani, Irma
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.42435

Abstract

The Jokowi administration has restructured the number of SOEs since 2016 to 41 SOEs in 2022. However, the reduction in the number of SOEs each year does not reduce the practice of fraud or fraud within SOEs in Indonesia. State-Owned Enterprises (BUMN) are alleged to be wetlands and vulnerable to acts of corruption due to the large number of very lucrative big projects. Fraud harms state-owned enterprises with a percentage of 31.8% then private companies 15.1%, the first rank is occupied by government agencies with a percentage of 48.5% based on ACFE data.To find out the differences in the effect of implementing GCG on firm value as an intervening variable on company performance in BUMN companies in the first and second periods of Jokowi's leadership (2015-2022) is the aim of this study.State-Owned Enterprises in the infrastructure sector listed on the IDX during 2015 to 2022 totaling 8 BUMNs were used as the population in this study. Path analysis and the Wilcoxon test were used in this research method using the help of Eviews 9 SoftwareThe results showed that Institutional Share Ownership and the Independent Board of Commissioners had an effect on Firm Value and Managerial Share Ownership and Audit Committee had no effect on Firm Value then there was a significant difference in construction cluster SOEs between leadership period I (2015-2018) and leadership period II (2019- 2022) President Joko Widodo.
Co-Authors Abroza, Ahmad Achmad Subagdja Alexandre de Sousa Guterres Ardelia, Dea Devina Aysarah Nuryana Fitriana Fitriana Frans Yohanes Guna Ismawan Irma Suryani Irma Suryani Iwan Ardiansyah KOSASIH KOSASIH, KOSASIH Kusumah, R. Wedi Rusmawan Liya Setiawati M. Galih Munggaran Muhammad Haris Nurfadillah, Ceri Febriani Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita