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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar 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 dan Riset Pendidikan Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
Yulisfan
Universitas Pembangunan Panca Budi
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PENGARUH PERTUMBUHAN PENDAPATAN, KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI Liong, Felix; Cherry, Irvania; Vanny, Sheyla Tri; Rahmi, Namira Ufrida; 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.
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.
PENGARUH REPUTASI AUDITOR, ROTASI AUDIT, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR SUBSEKTOR KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Gloria Wiliam; Flora Flora; Vennessa Surya; Steffany Wang; Namira Ufrida Rahmi; Yulisfan Yulisfan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5758

Abstract

Pada iperekonomian isuatu inegara, ipasar imodal imempunyai itugas ikrusial ikarena idapat imenerangkan ifungsi ikeuangan idan iperekonomian isecara ibersamaan. iKeberadaannya idianggap imemiliki itujuan iekonomi ikarena imenyediakan isarana iuntuk imeneruskan ikepentingan idua ipihak, iyaitu iinvestor iyang imemegang ibiaya itambahan iserta ipenerbit iyang imemerlukan ibiaya. iLaporan ikeuangan iyang ididukung ioleh ikualitas iaudit iyang ibaik iberperan idalam imelambungkan ireputasi iperusahaan iserta imengurangi ikeraguan iinvestor iterhadap ikredibilitas iperusahaan itersebut. iPenelitian iibertujuan iiuntuk iimengevaluasi iidampak iireputasi iiauditor, iirotasi iiaudit, iikomite iiaudit, iidan iifee iiaudit iiterhadap iikualitas iiaudit iipada iiperusahaan iimanufaktur iisektor iiinfrastruktur iisubsektor iikonstruksi iiyang iitercatat iidi iiBursa iiEfek iiIndonesia ii(BEI). iiSetiap iiperusahaan iidi iisektor iitersebut iiyang iiterdaftar iidi iiBursa iiEfek iiIndonesia ii(BEI) iitermasuk iidalam iipopulasi iipenelitian iiini ii. iTeknik ipemilihan isampel imenetapkan imetode ipurposive isampling, idi imana isampel idipilih iberdasarkan ipedoman ikhusus, ihingga idiperoleh i60 isampel ipenelitian. iHasil ipenelitian imembuktikan ibahwa ireputasi iauditor imempunyai idampak inegatif iyang isignifikan ipada ikualitas iaudit isecara iparsial. iRotasi iaudit idan ikomite iaudit itidak imempunyai idampak isignifikan iterhadap ikualitas iaudit. iSedangkan, ifee iaudit iperusahaan imemiliki ipengaruh isignifikan isecara iparsial ipada ikualitas iaudit. iSecara isimultan, ireputasi iauditor, irotasi iaudit, idan ikomite iaudit isecara ibersamaan iberdampak ipositif idan isignifikan iterhadap ikualitas iaudit.
PENGARUH AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN PERBANKAN Yulisfan Yulisfan; Ryan Riesky Purba
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 9 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i9.2025.3926-3932

Abstract

Studi ini bertujuan untuk menyelidiki dan mengevaluasi dampak dari pelaksanaan audit intenal terhadap performa di institusi perbankan yang beroperasi di Indonesia. Audit internal merupakan suatu kegiatan yang dilaksanakan untuk mendukung perusahaan dalam mewujudkan tujuannya. Kinerja yang solid atau yang terus berkembang dari sebuah perusahaan dapat mencerminkan keadaan internal perusahaan yang juga baik. Penelitian ini bersifat kualitatif dan bertujuan untuk menggambarkan dampak audit internal terhadap kinerja perusahaan menggunakan metode tinjauan pustaka, di mana metode ini memanfaatkan artikel penelitian sebelumnya sebagai sumber data serta sebagai dasar untuk hasil dan penjelasannya.
Audit Internal Sebagai Upaya Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Keuangan Bumdes di Desa Pematang Serai, Tanjung Pura : Penelitian Yulisfan Yulisfan; Irsan Nasution; Ahmad Braja Bayu
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5122

Abstract

Accountable and transparent financial management of Village-Owned Enterprises (BUMDes) is crucial for business sustainability and public trust, yet many BUMDes lack adequate internal audit and control systems. This community service program aims to strengthen BUMDes financial governance through the implementation of a simple, participatory, and village-specific internal audit system. The program was conducted in Pematang Serai Village, Tanjung Pura District, Langkat Regency, involving BUMDes administrators, village officials, and the community. The methods used included outreach, group discussions, mentoring in the development of internal audit systems and financial SOPs, and the implementation of internal audits. The results demonstrated an increase in administrators' understanding and skills in recording transactions, preparing financial reports, and internal audits. The program also produced documents on internal audit systems, SOPs, and sustainable financial reporting formats. The program also increased community participation and awareness of transparency and accountability, leading to more open and responsible BUMDes financial management.
PENGARUH MAKROEKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN Yediza Govindo Simarmata; Namira Ufrida Rahmi; Yulisfan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

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

Abstract

The development of the Indonesian capital market has experienced increasingly dynamic changes along with global economic integration and macroeconomic uncertainty. The Indonesia Composite Index (ICI) serves as an important indicator in reflecting the performance of the Indonesian stock market. During the 2024–2026 period, the Indonesian capital market faced various challenges caused by global interest rate pressures, exchange rate fluctuations, and changes in world economic conditions. Therefore, this study aims to analyze the influence of macroeconomic variables on the Indonesia Composite Index in Indonesia. The variables examined include inflation, rupiah exchange rate, interest rates, Gross Domestic Product (GDP), and world oil prices. This study employed a quantitative approach to examine the relationships among variables and test the proposed hypotheses. The population consisted of macroeconomic and Indonesia Composite Index data from 2021 to 2025, with all population data used as the sample through a saturated sampling technique. Data analysis was conducted using statistical methods to identify the influence of each macroeconomic variable on the Indonesia Composite Index. The results indicate that interest rates, Gross Domestic Product (GDP), and world oil prices significantly influence the Indonesia Composite Index. Meanwhile, inflation and the rupiah exchange rate do not show a significant effect on the Indonesia Composite Index. The adjusted R-square value of 0.691 demonstrates that 69.1% of the variation in the Indonesia Composite Index can be explained by the independent variables. These findings suggest that macroeconomic conditions play an important role in influencing investment decisions and stock market movements in Indonesia.
Co-Authors Abdul Habib Sitompul Adilla Fiqria Ahmad Braja Bayu Asriani, Linda Cherry, Irvania Dedi Agus Pratikno ERLINA Fachri, Fadhlan Faurini, Novi Fildzah Shabrina Flora Flora Florensia Florensia Gloria Wiliam Idhar Yahya Indriani, Agustina Irsan Nasution Ismail Liong, Felix M Irsan Nasution M. Irsan Nasution Nabila Indah Sary Naila Lizanty Khair Harahap Namira Ufrida Rahmi Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Rina Ananda Ryan Riesky Purba Steffany Wang Syari, Meilya Evita Vanny, Sheyla Tri Vennessa Surya Yediza Govindo Simarmata Yola Dwi Afila Zebua, Totona Berkat Elsuran Zulkarnain