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All Journal Jurnal Akuntansi Indonesia Wahana Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Kajian Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research Economics, Business, Accounting & Society Review Journal of Applied Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Ade Imam Muslim
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The Effect of Good Corporate Governance and Intelectual Capital on Company Value in the LQ45 Reyna Assyifa Mahawijaya; Ade Imam Muslim
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.10934

Abstract

This study aims to determine the effect of good corporate governance and intellectual capital on company value in the LQ45 index for the 2012-2021 period. The good corporate governance variable uses an independent board of commissioners, intellectual capital uses the Value Added Intellectual Coefficient (VAIC), and firm value uses Tobin's Q. The method used is quantitative. Data were analyzed using the classical assumption test, multiple linear regression analysis, coefficient of determination, partial test (t-test), and simultaneous test (F-test). The results show that good corporate governance and intellectual capital partially and simultaneously have a significant influence on firm value, with an R-Square value of 87.80% while the remaining 12.2% is influenced by other variables not observed in this research.
PENGARUH STRUKTUR KEPEMILIKAN DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL: For Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) 2015-2020 Netta Algina Yudhianie; Ade Imam Muslim
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3294

Abstract

The purpose of this study was to determine the effect of ownership structure and growth opportunities on the capital structure of manufacturing companies listed on the Indonesia Stock Exchanged (IDX) in 2015-2020. The ownership structure used is managerial ownership, institusional ownership, foreign ownership, independent commissioner, and audit committee. Meanwhile, growth opportunity is measured using GROWTH, namely the total asset of the current period minus the total asset of the previous period and divided by the total assets of the previous period. This research was conducted using quantitative methods with a descriptive and verificative approach, while the population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The number of samples used is 13 companies that are members of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020, using a purposive sampling technique. The result of research conducted with a significant level of 5% indicated that the ownership structure and growth opportunity variables simultaneously significant effect on capital structure by 93.7% and the remaining 6.3% is influenced by other factors. Partially managerial ownership, institusional ownership, audit committee, and growth opportunity have a significant and significant effect on capital structure, while foreign ownership and independent commissioners has no significant effect on capital structure.
PENGARUH PENGUNGKAPAN LINGKUNGAN DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP NILAI PERUSAHAAN Putri Alifia Tiara Nurzaman; Ade Imam Muslim
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3150

Abstract

Di era modern ini, memaksimalkan nilai perusahaan sangatlah penting, yang dapat dilakukan dengan mengungkapkan interaksi perusahaan dengan lingkungan dan keputusan investasinya. Kedua faktor tersebut dapat memberikan dampak yang signifikan dalam memaksimalkan nilai perusahaan dan menarik perhatian banyak investor. Berdasarkan pernyataan tersebut, maka dilakukan penelitian dengan tujuan untuk mencari tahu pengaruh pengungkapan lingkungan dan peluang investasi terhadap nilai perusahaan perusahaan. Variable bebas atau independen dalam penelitian ini adalah pengungkapan lingkungan yang diproksikan dengan Indeks Pengungkapan Lingkungan (GRI-G4) dan peluang investasi yang diukur dengan rasio market-to-book asset ratio. Variabel dependen atau terikat dalam penelitian ini adalah nilai perusahaan yang diproksikan dengan price book value. Penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan. Hasil dalam penelitian ini menunjukkan bahwa pengungkapan lingkungan tidak berpengaruh terhadap nilai perusahaan, sedangkan set keputusan investasi atau IOS berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini diharapkan dapat memberikan manfaat terhadap perusahaan dalam laporan keberlanjutan juga terhadap pelestarian lingkungan terutama dalam perusahaan manufaktur.
INCREASE UNDERSTANDING OF IT-BASED ACCOUNTING FOR MAIDA AQUATIC Ade Imam Muslim; Tri Widiastuty; Anna Saadyah Nur Hanifah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2005

Abstract

Maida Aquatic is a type of business that is included in the Micro, Small and Medium Enterprises (MSMEs). Maida Aquatic's operational activities are selling all types of fish, fish food, aquariums and other equipment related to fisheries. Maida Aquatic was founded in 2017. At the beginning it only sold a few types of ornamental fish, as time went on Maida Aquatic was able to increase sales by adding more types of ornamental fish and selling fish food and equipment related to fish. However, business development was not followed by the financial administration system so that it was not recorded properly. In an effort to overcome these problems, we recommend several solutions, namely accounting training according to EMKM standards, Accurate training, and creating social media as an online promotion tool. The results of the service will be analyzed through nonparametric statistics using a questionnaire approach to measure the success rate of this service. The results of the community service activities have positive implications for partners in developing bookkeeping. Partners understand the accounting standards that must be applied, are able to prepare financial reports and analyze financial data simply.
The Effect Of Good Corporate Governance And Political Connection On Firm Value (Case Study On Manufacturing Companies Listed On The Indonesia Stock Exchange 2015-2020) Mellia Fitriana; Ade Imam Muslim
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13535

Abstract

This study aims to determine how the influence of good corporate governance and political connections on firm value. To Answer our reserach question, we use 342 observations from manufacturing companies listed on the Indonesian Stock Exchange and multiple regression method. The results of this study indicate that simultaneously good corporate governance and political connection have a significant effect on firm value with a significance level of 0,05. Partially, good corporate governance as proxied by institutional ownership has no effect on firm value. Independent Commissioner has a significant effect on firm value. The Audit Committee has no effect on the value of the company. Partially, Political Connections has no effect on the value of the company. Partially, firm size has no effect on firm value. And partially ROA has an effect on firm value with a significance level of 0,05.
PENDAMPINGAN PEMBUKUAN BERBASIS IT PADA KOPERASI SYARIAH USAHA PERSAUDARAAN MUSLIMAH KOTA BANDUNG Widiastuty, Tri; Muslim, Ade Imam; Ardiana, Aas
Jurnal Dharma Bhakti Ekuitas Vol. 7 No. 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.581

Abstract

Bandung City Muslimah Brotherhood Business Sharia Cooperative (Kossuma) is a consumer cooperative that was founded in 2019. Its activities include the purchase and sale of foodstuffs and other home appliances under murabahah and mudharabah contracts. In 2019 and 2020, annual member meetings were conducted twice. The Kossuma Cooperative's difficulty is that there is no suitable accounting recording system to support financial transaction operations, and the accounting record filing system has not been carried out correctly, therefore many accounting records are not adequately recorded. To overcome these challenges, we advocate giving computerized Excel software, accounting support and training, and file procedures. The outcomes of this assistance and devotion reveal that partners currently have an automated accounting recording system and have seen advances in preserving transaction data and other data. Keywords: Accountancy; Files; Cooperative; SAK ETAP ABSTRAK Koperasi Syariah Usaha Persaudaraan Muslimah (Kossuma) Kota Bandung merupakan jenis koperasi konsumen yang berdiri pada tahun 2019. Adapun kegiatannya adalah melakukan jual beli sembako dan peralatan rumah tangga lain dengan akad murabahah dan juga mudharabah. Rapat Anggota Tahunan telah 2 kali dilakukan pada tahun 2019 dan 2020. Permasalahan yang dihadapi oleh Koperasi Kossuma adalah belum adanya sistem pencatatan akuntansi memadai yang dapat mendukung kegiatan transaksi keuangan dan sistem arsip atas catatan akuntansi belum dilakukan sebagaimana mestinya, sehingga banyak catatan akuntansi yang tidak terdokumentasi dengan baik. Untuk menyelesaikan permasalahan tersebut, kami merekomendasikan solusi permasalahan dengan memberikan software excel terkomputerisasi dan memberikan pendampingan dan pelatihan akuntansi serta sistem pengarsipan. Hasil pendampingan dan pengabdian ini menunjukkan bahwa mitra telah memiliki sistem pencatatan akuntansi terotomatisasi dan mengalami perbaikan dalam pengarsipan data transaksi serta data lainnya. Kata kunci: Akuntansi; Arsip; Koperasi; SAK ETAP
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK DAN PENINGKATAN LITERASI PERPAJAKAN BAGI UMKM Widiastuty, Tri; Muslim, Ade Imam
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3555

Abstract

Aspek perpajakan dan pembukuan merupakan satu kesatuan yang tidak dapat dipisahkan. Aspek perpajakan bagi UMKM telah menjadi perhatian baik di kalangan akademisi maupun pemerintah. Pelaku UMKM belum menyadari betapa pentingnya pembukuan dan pencatatan dalam kegiatan usahanya serta memahami aspek perpajakan di dalamnya. Pemahaman pembukuan dan aspek perpajakan penting untuk membuka peluang UMKM mengakses pendanaan serta meningkatkan kinerja keuangannya. laporan keuangan berdasarkan SAK EMKM dan sosialisasi perpajakan UMKM pada pelaku UMKM di Kota Bandung. Pengabdi melakukan identifikasi masalah yang terjadi pada UMKM yang terdaftar di Kadin Kota Bandung dan diperoleh rata-rata permasalahan yang terjadi adalah terkait pencatatan keuangan. Selanjutnya pengabdi mengidentifikasi solusi yang dapat diberikan pada UMKM tersebut yaitu pemberian pelatihan, demonstrasi dan pemaparan tentang pembukuan sederhana dan pajak UMKM. Sebelum memulai pelatihan, pengabdi melakukan pre-test terhadap peserta pelatihan untuk mengukur sejauh mana pemahaman awal terkait pembukuan sederhana dan pajak UMKM. Setelah melakukan pelatihan, pengabdi pun melakukan post-test untuk mengukur sejauh mana pemahaman peserta terhadap materi yang sudah diberikan selama pelatihan. Hasil dari post-test menunjukkan terdapat peningkatan pemahaman peserta tentang pembukuan sederhana dan pajak UMKM. Untuk lebih memberikan pemahaman bagi peserta pelatihan, pendampingan (coaching) secara langsung perlu dilakukan oleh pengabdi di masa mendatang.)
PENGARUH VALUE ADDED CAPITAL EMPLOYED (VACA), VALUE ADDED HUMAN CAPITAL (VAHU), STRUCTURAL CAPITAL VALUE ADDED (STVA) TERHADAP PBV PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Rika Yuniarti; Muslim, Ade Imam; Chairunnas, Arnadi
Jurnal Riset Akuntansi Vol 23 No 2 (2024): Jurnal Riset Akuntansi Aksioma, Desember 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i2.445

Abstract

Kemajuan teknologi dan informasi menyebabkan perkembangan ekonomi saat ini dikuasai oleh informasi dan pengetahuan, hal ini membawa peningkatan perhatian terhadap modal intelektual. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh VACA, VAHU, dan STVA terhadap nilai perusahaan (PBV). Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan di Bursa Efek Indonesia tahun 2011-2020. Sampel penelitian sebanyak 7 perusahaan dengan 10 tahun pengamatan (2011-2020) sehingga diperoleh total 70 data (7 x 10 tahun). Teknik pengumpulan data menggunakan studi kepustakaan dan studi dokumentasi. Teknik pengolahan data menggunakan statistik deskriptif. Hasil analisis uji t untuk variabel VAHU diperoleh nilai thitung sebesar 0,230 > ttabel (0,197) dengan nilai probabilitas sebesar 0,819 < 0,05 maka H1 diterima. Hasil analisis uji t untuk variabel STVA diperoleh nilai thitung sebesar 1,576 > ttabel (0,197) dengan nilai probabilitas sebesar 0,120 < 0,05 maka H1 diterima. Berdasarkan hasil uji F diperoleh nilai Fhitung sebesar 1,901 > Ftabel (0,197) dengan nilai signifikansi sebesar 0,138 pada taraf signifikansi 0,05. Dapat disimpulkan bahwa model regresi yang dipilih sudah tepat. Dari hasil analisis diperoleh nilai R Square sebesar 0,038 yang berarti variabilitas variabel bebas mampu dijelaskan oleh variabel bebas sebesar 38%.
PENGARUH PENGALAMAN AUDITOR, SKEPTISME, INTUISI, RISIKO AUDIT DAN KEAHLIAN FORENSIK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) Juliyanti, Kania; Muslim, Ade Imam
Jurnal Riset Keuangan dan Akuntansi Vol 10 No 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10397

Abstract

This research aims to determine the influence of auditor experience, skepticism, intuition, audit risk, and forensic expertise on fraud detection at Public Accounting Firms in Bandung City. This research is a type of quantitative research. The sampling technique was carried out using purposive sampling technique. So the samples obtained were 11 public accounting offices in Bandung City. The data collection technique used was a questionnaire distribution. The data analysis technique used in this research is multiple linear regression analysis with the SPSS 24 software tool. The results of this research show that auditor experience, skepticism, audit risk and forensic expertise influence fraud detection while intuition has no influence on fraud detection. and simultaneously the auditor's experience, skepticism, intuition, audit risk, and forensic expertise influence fraud detection.Keywords: auditor's experience, skepticism, intuition, audit risk, forensic expertise, and fraud detection.
THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON THE SHARE HOLDER VALUE CREATION: EVIDENCE FROM INDONESIA Maghriby, Bimbim; Ramdani, Dani; Muslim, Ade Imam
Jurnal Riset Keuangan dan Akuntansi Vol 10 No 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10400

Abstract

This research seeks to investigate the characteristics of company performance audit committees and their impact on company value. We conducted an analysis of family companies in Indonesia, especially family companies that are over 20 years old. We analyzed the data we collected using multiple regression. The research results provide quite strong empirical evidence that the frequency of audit committee meetings and the company's financial performance have positive significance in increasing shareholder value. This research provides implications for family companies, especially for maintaining good financial performance and maintaining the independence of the audit committee through the involvement of external audit committee members. It is hoped that the selected audit committee will not come from the family or have any family affiliation with the companyKeywords: audit committee characteristics, financial performance, shareholder value.
Co-Authors Anna Saadyah Nur Hanifah Ardiana, Aas Arnadi Chairunnas Arsana, I Ketut Bimbim Maghriby Dani Ramdani, Dani Dewi, Ayuni Septiani Doddy Setiawan Dwi Putri Aningrum Erlynda Yuniarti Kasim Firdian Aditya Putra Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Hendrawati, Nuryanti Irna Fitria Puspa Juliyanti, Kania Khairunnisa, Mirda Thalia Lediana Sufina Lusianty Mellia Fitriana Mirda Thalia Khairunnisa Nasywa, Sheva Alika Netta Algina Yudhianie Putri Alifia Tiara Nurzaman Reyna Assyifa Mahawijaya Riani, Isabella Indah Permata Rika Yuniarti Rivanda, Agil Krisna Salma Faisha Nanda Sindy Firantia Dewi Sri Rubitania Khoerunisa Taufiqurahman, Cecep Tri Widyastuti Widiastuty, Tri Yulia Maulina