Article Per Year (5 Year)
p-Index From 2020 - 2025
3.288
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Public Budgeting, Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
Yulisfan
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
THE EFFECT OF COST OF PRODUCTION ON DETERMINING THE SELLING PRICE OF ARABIC COFFEE WITH EXTERNAL FAILURE COSTS AS MODERATING VARIABLES FROM FARMERS TO PT VOLKOPI INDONESIA IN TAKENGON (CENTRAL ACEH REGENCY) Yulisfan, Yulisfan
International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.523 KB)

Abstract

The main aims of this study is to analyse the effect of the cost of production on the determination of the selling price of ?asalan? arabica coffee with external failure costs as a moderating variable from farmers to the company. This type of research is causal associative research. The research method uses secondary data collection techniques. The population in this study all farmers in Takengon who sell the ?asalan? coffee to PT. Volkopi Indonesia in 2015 to 2018. The sampling method used in this study is to use the census method means that all farmers in Takengon who sell to the company. Data were processed using regression analysis with moderating variables using residual tests. The results of the multiple regression analysis used show that the effect of cost of production on the determination of the selling price of Arabica coffee origin simultaneously has a positive and significant effect on prices. But from the results of the study it can also be concluded that external failure costs are not able to significantly moderate the selling price.
PENGARUH PERTUMBUHAN PENDAPATAN, KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI Felix Liong; Irvania Cherry; Sheyla Tri Vanny; Namira Ufrida Rahmi; Yulisfan Yulisfan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.829

Abstract

The purpose of this research is to analyze the effect of sales growth, dividend policy, debt policy and company’s size to infrastructure’s company value listed in Indonesia Exchange Stocks. The method of this research is clause method and use the purposive sampling method as the method to sampling the research’s population. The total of this research’s sample is 26 company. The result of the hypothesis test of the sales growth is the sales growth doesn’t affect the company’s value. The result is t-test 0.477 < t-table 1,666462. The result of the hypothesis test of the dividend policy is the dividend policy doesn’t affect the company’s value. The result is t-test 0.6389 < t-table 1,666462. The result of the hypothesis test of the debt policy is the debt policy affect the company’s value positively significant. The result is t-test 3,956 > t-table 1,666462. The result of the hypothesis test of the company’s size is the company’s size affect the company’s value positively significant The result is t-test 6,083 > t-table 1,666462. The result of simultaneously test is sales growth, dividend policy, debt policy, company’s size affects the company’s value, with the test result is F-test 5,607862 > F-table 2,332.
Recognizing the Adequacy of Review Quality in the Public Authority Audit of North Sumatra Muhammad Irsan Nasution; Yulisfan Yulisfan
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.338

Abstract

The reason for this study was to decide the ID of the viability of inside review quality in the North Sumatra government. The exploration information were gotten from polls shipped off respondents, in particular evaluators in the commonplace and locale/city provincial directorates in North Sumatra. A sum of 130 usable surveys were remembered for the different relapse information examination. This study gives significant data to inspectorates and nearby legislatures in North Sumatra to decide the viability of inward quality in the North Sumatra government. The test confronting inspectors today is to grow their review rehearses and foster guidelines to screen the tasks of business substances enough. The ongoing high turnover rate reminds review firms, which are worried about preparing and giving adequate assets to tackle the issues examiners face in the work environment. Distinguishing the viability of inward review quality can be evaluated from many variables, including task intricacy.
DOES THE QUALITY OF INTERNAL AUDIT IN THE NORTH SUMATRA GOVERNMENT BECOME IMPACTED BY SUPERIOR'S ORDERS? Yulisfan; Erlina; Idhar Yahya; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.280

Abstract

The objective of this study is to examine the potential impact of superior’s orders on the quality of internal audits conducted inside the North Sumatra Government. The primary objective of this research is to ascertain the dynamics and determinants that exert an influence on the conduct of internal auditors when confronted with directives or coercion from higher-ranking individuals, and to examine the subsequent ramifications on the quality of audits produced. This study examines the factors that influence the behavior of internal auditors when they encounter pressure to fulfil organizational demands, and the potential consequences on the quality of the audit process and outcomes. The present study examines the impact of superior’s orders on professional standards, ethical conduct, and the overall efficacy of the internal audit function. The research methodology employed in this study involves the utilization of a survey method approach, wherein a representative sample of internal auditors within the North Sumatra Government is collected. The present study employs the Partial Least Squares (PLS) methodology to examine the association among variables. This study aims to identify the primary factors that lead to the variation in Internal Audit Quality (IAQ), with a specific focus on the issues encountered by internal auditors who work inside intricate government settings. The aforementioned discoveries not only constitute a valuable contribution to the scholarly conversation surrounding the influence of compliance demands and professional conduct, but they also provide practical knowledge for policymakers and practitioners who aim to enhance the efficiency of internal audit practices within the public sector. This study adds to the expanding corpus of literature about the behavioral dimensions of internal audit and offers empirical findings that might guide efforts to enhance the quality of audits in governmental organizations, specifically within the distinct setting of North Sumatra.
Apakah Perilaku Disfungsional Audit Penting dalam Kaitannya dengan Kualitas Audit Internal? Muhammad Irsan Nasution; Yulisfan
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1982

Abstract

The purpose of this study is to investigate, evaluate, and gather empirical data regarding the potential effects on internal audit quality of premature sign-off, underreporting time dan reducing audit procedure. Internal auditors in North Sumatra's provinces, districts, and cities make up the research's population. Primary data obtained via questionnaires is what was used. A Google Form was used to collect the data. The Smart PLS application is used for hypothesis testing. This study's data analysis approach makes use of multiple linear regression analysis. The findings of this study offer significant insights for inspectorates, as well as province, district, and local governments in North Sumatra regarding the elements that contribute to dysfunctional audit behavior. Today's auditors must devise standards and broaden their audit procedures in order to sufficiently oversee entity activities. According to the study's findings, there was a negatively considerable impact on internal audit quality from premature sign-off, underreporting time dan reducing audit procedure. The research's findings support the theory that was put forth and are consistent with it.
Dampak Perintah Atasan terhadap Kompetensi Auditor dalam menghadapi Kejujuran Profesional Yulisfan; Muhammad Irsan Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2035

Abstract

This study looks into how auditor competence responds to issues related to professional honesty when faced with superior orders. In order to evaluate auditor performance, a comprehensive strategy that takes into account qualitative, quantitative, and technical factors including integrity and professional honesty is required, as this study highlights. In order to preserve the quality of internal audits at the North Sumatra Regional Government, this study aims to ascertain the impact of superior’s instructions on auditor competence. This study employs a quantitative methodology with a population of auditors from North Sumatra's regencies and cities as well as the province government. A sample of 130 auditors was selected using the stratified random selection technique. Surveys were used to collect primary data, which were then analyzed using the Partial Least Square (PLS) method, which relies on the Structural Equation Modeling (SEM) equation model based on components or variations. The study's findings show that pressure or superiors' orders significantly and negatively affect an auditor's competency. The possibility that auditors will sacrifice their professional integrity in order to make the best use of their competence decreases with increasing pressure from superiors. In order to solve this issue, a number of tactical measures are suggested, such as enhancing external monitoring, guaranteeing internal audit independence, providing professional ethics training, and creating policies protecting whistleblowers. These actions should foster an atmosphere that upholds the independence and integrity of the auditors working for the North Sumatra Regional Government. Consequently, in order to uphold accountability and transparency in the use of public monies, auditors can do their tasks with the utmost integrity and professionalism. To reinforce professional integrity and increase audit effectiveness, this study offers crucial insights to financial managers, audit practitioners, and other stakeholders. A thorough grasp of the dynamics of the relationship between auditor competence and superior’s orders is anticipated to lead to a rise in awareness and cooperative efforts to support moral and high-quality auditing practices.
The Relationship between Professional Behavior and the Quality of Internal Audit of the North Sumatra Provincial Government Yulisfan, Yulisfan; Nasution, M.Irsan
International Conference on Sciences Development and Technology The 3rd ICoSDTech 2023
Publisher : International Conference on Sciences Development and Technology

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

Abstract

This study aims to investigate the relationship between internal auditors' professional behavior and internal audit quality in the North Sumatra Provincial Government. Internal auditors' professional behavior, which includes ethics, independence, and integrity, is considered a critical factor that can affect audit quality. This study used a survey method and data were collected through questionnaires distributed to internal auditors who served in the provincial government agencies. The results of data analysis using descriptive statistical techniques and correlation analysis showed a significant positive relationship between the professional behavior of internal auditors and internal audit quality. It was found that internal auditors who exhibit high professional behavior tend to produce better internal audit quality. This study contributes to the practical and theoretical understanding of the factors that influence internal audit quality in the context of provincial government. The implications of the findings may assist decision makers in improving internal audit practices through enhancing the professional behavior of internal auditors. In addition, this study can serve as a foundation for further research in the field of government auditing and accounting.
LITERATUR REVIEW TENTANG ETIKA PROFESI AUDITOR INTERNAL DAN DAMPAKNYA TERHADAP KUALITAS AUDIT Irsan Nasution, Muhammad; Yulisfan, Yulisfan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4826-4838

Abstract

Etika profesi auditor internal memainkan peran penting dalam menjaga integritas, objektivitas, dan kredibilitas laporan audit. Penelitian ini bertujuan untuk melakukan tinjauan literatur mengenai etika profesi auditor internal serta dampaknya terhadap kualitas audit. Dengan pendekatan literatur review, penelitian ini mengeksplorasi teori-teori dan penelitian terdahulu yang membahas prinsip etika auditor seperti integritas, kerahasiaan, kompetensi, dan independensi. Kajian ini juga meneliti faktor-faktor yang berpotensi mengganggu standar etika profesi, seperti tekanan organisasi, konflik kepentingan, dan pengaruh eksternal, yang dapat menurunkan kualitas audit. Temuan penelitian ini menunjukkan bahwa penerapan etika yang tinggi secara konsisten dapat memperkuat kualitas audit, meningkatkan kepercayaan pengguna laporan keuangan, dan membantu auditor dalam mengidentifikasi serta melaporkan temuan audit yang objektif. Di sisi lain, pelanggaran etika terbukti memperburuk kualitas audit, mengurangi kredibilitas auditor, dan menimbulkan risiko bagi organisasi. Kajian ini menyimpulkan bahwa organisasi perlu memperkuat kode etik, program pelatihan, serta pengawasan internal untuk memastikan auditor internal berpegang pada standar etika yang tinggi, sehingga kualitas audit dapat terjaga.
Building Trust Through Communication : Strengthening Auditor Competency in the Public Sector Yulisfan Yulisfan; Muhammad Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2189

Abstract

This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern Pemerintah (APIP) network. A structured survey was used to collect data, focusing on auditors' communication skills, technical proficiency, and ethical judgment. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for data analysis, allowing the evaluation of complex constructs like communication efficacy and competency. The findings reveal that effective communication positively impacts auditor competency, enhancing collaboration within teams, fostering stakeholder trust, and ensuring actionable outcomes from audits. The results underscore the necessity of refining communication strategies to address governance complexities and stakeholder demands. This study highlights the symbiotic relationship between communication and competency, providing actionable insights for improving audit processes in Indonesia's public sector. It offers a foundation for developing training programs and frameworks that align with the International Professional Practices Framework (IPPF) and modern technological advancements to elevate public accountability.
Internal Audit Quality in the Public Sector vs Private Sector : Literature Analysis Muhammad Irsan Nasution; Yulisfan Yulisfan
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2190

Abstract

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.
Co-Authors Abdul Habib Sitompul Adilla Fiqria Agustina Indriani Asriani, Linda Dedi Agus Pratikno ERLINA Fachri, Fadhlan Faurini, Novi Felix Liong Fildzah Shabrina Flora Flora, Flora Florensia Florensia Idhar Yahya Irvania Cherry Ismail M Irsan Nasution M. Irsan Nasution Nabila Indah Sary Naila Lizanty Khair Harahap Namira Ufrida Rahmi Namira Ufrida Rahmi Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Rina Ananda Sheyla Tri Vanny Surya, Vennessa Syari, Meilya Evita Wang, Steffany Wiliam, Gloria Yola Dwi Afila Zebua, Totona Berkat Elsuran Zulkarnain