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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 Of Economic Sciences (Ekuisci) Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia
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

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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.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Muhammad Syahrudin; Yuliani Istiqomah; Liya Setiawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.649

Abstract

Abstract : The purpose of this study was to determine how much influence good corporate governance has on firm value using indicators of managerial ownership, institutional ownership, and independent commissioners. The data used in this study is secondary data taken from annual financial reports that have been audited and have the variables needed to process the data. The data analysis technique in this study is associative descriptive, using panel data tests and selecting the right model estimation by testing the Chow test, Hausman test, and Langrange multiplier test with the help of Eviews version 12. The results of this study indicate that good corporate governance, both partially and simultaneously, has no significant effect on firm value in manufacturing companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021. Abstrak : Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh good corporate governance terhadap nilai perusahaan dengan menggunakan indikator kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan tahunan yang telah diaudit dan memiliki variabel-variabel yang dibutuhkan untuk mengolah data. Teknik analisis data dalam penelitian ini adalah deskriptif asosiatif, dengan menggunakan uji data panel dan pemilihan estimasi model yang tepat dengan melakukan pengujian uji Chow, uji Hausman, dan uji Langrange multiplier dengan bantuan Eviews versi 12. Hasil penelitian ini menunjukkan bahwa good corporate governance baik secara parsial maupun simultan tidak berpengaruh signifikan terhadap nilai perusahaan pada perusahaan manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021.
Kualitas Audit Dalam Pengaruh Penerapan Good Coorporate Governance Terhadap Pencegahan Fraud Wiwit Pawitri; Suryani, Irma; M.Syahrudin; Aysarah Nuryana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1942

Abstract

This study aims to examine the effect of the implementation of good corporate governance on fraud prevention with audit quality as an intervening variable in BUMN companies in 2018-2022. This type of research is quantitative research using secondary data on annual reports and financial reports of BUMN companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The purposive sampling technique was used to select samples based on criteria so that the selected samples amounted to 15 out of 27 BUMN. Data analysis using Structural Equation Modelling (SEM). SmartPLS software was used as a testing tool. The novelty of this research by adding audit quality that occurs as an intervening variable and using SEM. The results showed that there was no direct influence between gcg implementation on fraud prevention, there was an influence of gcg implementation on audit quality and there was an influence of audit quality on fraud prevention. Audit quality as an intervening variable is able to strengthen the relationship between the effect of gcg implementation on fraud prevention.
Implementation Of Coso-Based Pharmaceutical Inventory Stock-Taking At The Cinta Bunda Clinic Syahrudin, Muhammad; M. Galih Munggaran
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.400

Abstract

To improve service delivery and reduce preventable deaths and illnesses, the government and the healthcare industry are endeavoring to expand the growing number of healthcare facilities in Indonesia. The transactions that occur can also cause stock mismatches in the bookkeeping with the physical ones in the clinic warehouse so that to prevent this it is necessary to do stock-taking. The STIE Gema Widya Bangsa Community Service Activity team after conducting an initial survey and talking to the clinic management about the problem. The implementation method in this Community Service Activity program is arranged systematically through several stages. The application of the inventory control system for medical and non-medical goods at the Cinta Bunda Clinic is expected to improve the quality of the inventory control system into a relevant and accurate inventory report.
ANALYSING THE USE OF GROWTH RATIOS AND CONCEPTS AS TOOLS TO DETERMINE THE FOCUS OF TAX AUDITS Fitriana, Fitriana; Alexandre de Sousa Guterres; M. Syahrudin; Vip Paramarta; Kosasih, Kosasih
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 1 (2023): October
Publisher : Adisam Publisher

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

Abstract

This study aims to explore the use of financial ratios and growth concepts as tools in determining the focus of tax audits. The research method used in this study is the literature method. The results of this study offer valuable insights for tax authorities in developing a more targeted and efficient audit strategy. This study also provides an analytical framework for tax authorities in developing a more data-driven audit approach, which can ultimately improve the fairness and integrity of the tax system. As such, this study makes a significant contribution to the tax auditing literature and audit practice, and supports efforts in improving tax compliance through innovation and utilisation of analytical tools.
SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE syahrudin, muhammad; Suryani, irma; Kusumah, R. Wedi Rusmawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1385

Abstract

In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle
Examining the Moderating Role of Compensation in the Relationship between Morality and Internal Control to Accounting Fraud Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 5 (2025): Vol 2 No 5 May 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i5.744

Abstract

Background.  Micro, Small, and Medium Enterprises (MSMEs) sustainability is threatened by fraud in financial statements, which poses a serious threat, especially in terms of accountability and access to external financing. MSMEs often face limitations in internal control systems, a lack of competent human resources in the financial sector, and weak separation of functions, which opens up loopholes for fraudulent practices. Aim. This study aims to empirically test how compensation moderates the influence of morality and internal control on the tendency of accounting fraud in the UMKM sector in Cimahi City. The study's results are expected to make a theoretical contribution in the development of financial literature and individual morality, as well as a practical contribution in efforts to prevent accounting fraud among MSME actors. Methods. This research uses a quantitative approach using descriptive and verification designs. The population in this study consisted of 25 MSMEs in Cimahi City that had penetrated the global market and were under the auspices of the Department of Trade, Cooperatives, MSMEs, and Industry (Disdagkoperind) of Cimahi City. The sample in this study was the entire population, namely 25 MSMEs, from each MSME, two respondents were taken as a representation of the quality of financial statements, with qualifications as owners and accounting staff. Data analysis in this study was carried out using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) with the help of SmartPLS software. Result. Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect, which means mediation occurs. Conclusion. The results showed that (1) Compensation suitability has an influence on accounting fraud (2) Internal control has a significant effect on accounting fraud with a strong level of influence (3) Internal control has a very significant effect on compensation suitability (4) The indirect effect of Internal Control on Accounting Fraud through Compensation Suitability has an indirect effect which means mediation occurs. (5) Individual morality does not affect internal control or accounting fraud. Implementation. MSMEs should establish transparent, measurable performance-based incentive structures that ensure internal equity and avoid compensation schemes that risk encouraging opportunistic behaviour
Predicting Audit Quality Based on Factors in the Fraud Hexagon Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.780

Abstract

Background. An audit of financial statements is needed to ensure accountability and transparency, especially in public companies. One of the actions that undermines transparency in a report is the deliberate manipulation of financial statements by management. Aim. This study aims to analyse and predict audit quality based on factors in the Fraud Hexagon. The results are expected to make a theoretical contribution to the development of agency theory-based audit literature and a practical contribution to strengthening the role of auditors in fraud prevention and disclosure. Methods. A causal-comparative type of research, which utilised a quantitative approach, was used in this study. Using a logistic regression model, this study aims to evaluate how the components of the Fraud Hexagon impact audit quality. The population in this study is all non-financial BUMN operating in Indonesia. The sample selection was carried out using a purposive sampling technique based on specific criteria set by the researcher. This study uses secondary data on annual and financial reports of BUMN companies listed on the Indonesia Stock Exchange for 2015 to 2022.” Result. The factors in the fraud hexagon used in the model simultaneously significantly affect audit quality. Based on the logistic regression model used, the probability of high audit quality under certain conditions is 18.96%. Conclusion. Based on the test results obtained that: (1) The factors in hexagon fraud used in the model simultaneously have a significant effect on audit quality (2) Based on the classification results, the logistic regression model has an accuracy rate of 68.5%, which means that out of 184 observations, 126 observations were successfully classified correctly by the model (3) Factors in hexagon fraud can explain variations in the dependent variable, namely audit quality, by 24.5%. (4) Based on the logistic regression model used, it is obtained that the probability of high audit quality under certain conditions is 18.96%. Implementation. This study's results can be mapped using logistic regression to identify the main factors in the Fraud Hexagon that significantly affect audit quality
Islamic Entrepreneurship Research Trends in A Bibliometric Analysis Based on the Scopus Database (2010-2024) Haris, Muhammad; Abroza, Ahmad; Ardiansyah, Iwan; Syahrudin, M.; Umam, Akmalul
Journal of Islamic Economic and Business Research Vol. 5 No. 1: June 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v5i1.351

Abstract

This study aims to conduct a bibliometric review of the scientific literature on Islamic Entrepreneurship from 2010 to early 2024. By applying strict inclusion and exclusion criteria and using quantitative techniques, this study identified and analyzed 36 articles published in 29 relevant journals. Data were retrieved from the Scopus database and analyzed using the Biblioshiny application to describe publication trends, citations, and author collaborations. The results show that research on Islamic Entrepreneurship has grown significantly, with a peak in publications in 2021 and 2022. There are some of the most influential writers who have made significant contributions to the understanding of Islamic entrepreneurship. Malaysia and Indonesia emerged as major contributors, reflecting the high interest in this topic in countries with the largest Muslim populations. The thematic map reveals the evolution of focus from general topics to specific issues such as innovation and SMEs in the Islamic context. Future research agendas are suggested to explore the role of digital technologies, Islamic financing models, social entrepreneurship, and the impact of government policies. These findings emphasize the importance of Islamic Entrepreneurship in a global context and provide a basis for further research in addressing the challenges and opportunities faced by Muslim entrepreneurs.
Discriminant Analysis of Going Concern Audit Opinion Based on Liquidity, Leverage and Financial Distress Syahrudin, Muhammad; Susanto, Sani
Jurnal Ekuisci Vol 3 No 1 (2025): Vol 3 No 1 September 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i1.843

Abstract

Background. Aim. Through this research, it is hoped that it can be seen to what extent the variables of liquidity, leverage, and financial distress can be used as predictors in the going concern audit opinion classification. The results of this study are expected to contribute to the development of auditing literature and become a consideration for auditors in considering the audit opinion to be given, while supporting the transparency and legitimacy of the company in the eyes of the public. Methods. This research is quantitative research with an explanatory approach, which is to test the relationship between the independent variables (liquidity, leverage, and financial distress) on the dependent variable (going concern audit opinion). Researchers not only want to know if there is a relationship, but also want to explain how and to what extent these variables can distinguish between companies that receive going concern opinions and those that do not, using the analysis method used is Discriminant Analysis, with the aim of classifying and separating groups of companies that receive going concern opinions and those that do not. The author chose a research place in companies listed on the IDXESGL listed on the Indonesia Stock Exchange (IDX) 2019-2021. Result. The discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables of Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinions and those that do not. Conclusion. Based on the test results, it is found that the discriminant model is able to distinguish companies based on going concern audit opinion. The analysis results show that the discriminant model built with three variables Financial Distress, Liquidity and Leverage is statistically significant in distinguishing companies that receive going concern opinion and those that do not (Wilks' Lambda = 0.824, Sig = 0.001). Two variables are significant in distinguishing groups: Based on the Equality of Group Means test, two variables viz: Financial Distress (Sig. = 0.027), Liquidity (Sig. = 0.026) have a significant effect in distinguishing going concern opinion. While Leverage (Sig. = 0.530) is not significant. The accuracy of the model is quite high, original classification accuracy: 86.2%, cross-validation accuracy: 85.1% This shows that the discriminant function is quite reliable in classifying companies. The model is more accurate in predicting companies that do not receive a going concern opinion (88.8% accuracy) than those that receive a going concern opinion (57.1% accuracy). This indicates an imbalance in the amount of data between groups that could affect the classification results. Impelementation. The results of this study provide several practical implications that can be applied in the world of accounting, auditing, and corporate financial management, especially in the context of predicting going concern audit opinion. The finding that Financial Distress and Liquidity significantly differentiate between companies that receive a going concern opinion and those that do not, provides a basis for external auditors to use this discriminant model as an analytical tool
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 Laras Angelia Nirwana Sari Liya Setiawati M. Galih Munggaran Muhammad Haris Nurfadillah, Ceri Febriani Sani Susanto Sani Susanto Suci Komala Dewi Umam, Akmalul Vip Paramarta Wiwit Pawitri Yuliani Istiqomah Yuniarti, Rita