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All Journal Jurnal Akuntansi Muhammadiyah KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal EMT KITA Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah JURNAL PENDIDIKAN TAMBUSAI Jurnal Media Informatika J-ISCAN : Journal of Islamic Accounting Research ABDIMU: Jurnal Pengabdian Muhammadiyah Jurnal Ekonomi, Manajemen, Akuntansi Global Research in Economics and Advanced Theory Sumber Informasi Manajemen Bisnis dan Akuntansi BE-HISZ Journal - Journal of Economics and Accounting
Anam, Budi Safatul
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH INTEGRITAS, LOCUS OF CONTROL, KOMPETENSI DAN KOMPENSANSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT KABUPATEN ACEH BESAR umar, Zulkifli; Anam, Budi Safatul; Akbar, Nafis Muhammad
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2569

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh integritas, locus of control, kompetensi, dan kompensasi terhadap kualitas audit. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode kuesioner dengan purposive sampling pada 33 auditor di Inspektorat Kabupaten Aceh Besar. Data diperoleh melalui penyebaran kuesioner kepada auditor pada Kantor Inspektorat Kabupaten Aceh Besar dan dianalisis menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa integritas, locus of control, kompetensi, dan kompensasi secara simultan berpengaruh signifikan terhadap kualitas audit. Secara parsial, masing-masing variabel integritas, locus of control, kompetensi, dan kompensasi berpengaruh positif terhadap kualitas audit. Artinya, semakin tinggi tingkat integritas, keyakinan diri (locus of control internal), kompetensi, dan kompensasi yang diterima auditor, maka semakin tinggi pula kualitas audit yang dihasilkan.Kata Kunci: Integritas, Locus of Control, Kompetensi, Kompensasi, Kualitas Audit
PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Hendri Mauliansyah; Budi Safatul Anam; Zulkifli Umar
BE-HISZ : Journal of Economics and Accounting Vol 1 No 2 (2024): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/wtgab605

Abstract

The purpose of this study was to examine the effect of CEO Characteristics, Independent Commissioners, and Audit Quality on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange. This type of research is a quantitative method. The population in this study were 60 samples of Automotive and Component companies listed on the Indonesia Stock Exchange. The object of this research is the Automotive and Component companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study using multiple linear regression analysis. The type of data used in this study is secondary data. The results showed that CEO Characteristics, Independent Commissioners and Audit Quality had a positive effect on Tax Avoidance in Automotive and Component companies listed on the Indonesia Stock Exchange both simultaneously and partially
Faktor-Faktor Yang Mempengaruhi KinerjaPegawai Pada Kantor Camat SusohKabupaten Aceh Barat Daya Budi Safatul Anam; Zulkifli Umar; Yusnadi
BE-HISZ : Journal of Economics and Accounting Vol 2 No 1 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/88tcjy69

Abstract

This study aims to determine the effect of work ability, work motivation, work environment and work discipline on employee performance at the Susoh Sub-District Head Office, Southwest Aceh Regency both partially and simultaneously. The data collection method used is the method of distributing questionnaires to 24 respondents who served in the Susoh Sub-District Head Office.  While the analysis method uses multiple linear regression analysis while hypothesis testing uses the t test and F test. The results of this study indicate that work ability partially has no effect on employee performance as indicated by the significance value sig=0.546> 0.05. Work motivation partially has no effect on employee performance as indicated by a significance value of sig = 0.773 > 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work motivation partially has no effect on employee performance as indicated by the significance value sig=0.773> 0.05. Work environment partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. Work discipline partially affects employee performance as indicated by a significance value of sig=0.001 <0.05. While Work Ability, Work Motivation, Work Environment and Work Discipline simultaneously have a significant effect on Employee Performance with a calculated F value of 111.112 with a significance level (Sig.) of 0.001 which is smaller than 0.05. Thus, the better the work ability, work motivation, work environment and work discipline are applied simultaneously by the leadership, the greater the productivity of employee performance.
Pengaruh Anggaran Berbasis Kinerja dan Sumber Daya Manusia terhadap Kualitas Anggaran Pada Satuan Kerja Pemerintah Aceh Aulia Grina; Zulkifli Umar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/jwpvmv44

Abstract

This study aims to examine the effect of performance-based budgeting and human resources on budget quality in Aceh Provincial Government work units. A quantitative approach was employed using a survey method, with questionnaires distributed to 60 respondents directly involved in the budgeting process. The data were analyzed using multiple linear regression to test both partial and simultaneous effects among variables. The results indicate that performance-based budgeting and human resources have a positive and significant effect on budget quality, both individually and jointly. Performance-based budgeting shows a more dominant influence, followed by human resources. These findings suggest that outcome-oriented budgeting, supported by competent and capable personnel, enhances budget clarity, accountability, and effectiveness in regional financial management. This study provides practical implications for local governments to strengthen the implementation of performance-based budgeting and human resource development in order to improve public sector budget quality.
Is Auditor Financial Decision-Making Affected By Prior Audit Report Information? A Behavioral Approach Hendri Mauliansyah; Fandi Bachtiar; Budi Safatul Anam
BE-HISZ : Journal of Economics and Accounting Vol 2 No 2 (2025): BE-HISZ Jurnal
Publisher : Asosiasi Dosen dan Praktisi Ekonomi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71095/zg7zd797

Abstract

This study experimentally examines whether and how prior audit report information influences auditors’ financial decision-making. Motivated by behavioral auditing theory, we investigate whether exposure to favorable versus unfavorable prior audit reports affects auditors’ judgments of audit risk, materiality, and planned audit effort. Using a controlled experimental design, professional auditors are randomly assigned to conditions that manipulate the nature of prior audit report information while holding current-year financial evidence constant. Consistent with predictions from anchoring and confirmation bias theory, the results show that auditors exposed to favorable prior audit reports assess lower audit risk and plan less extensive audit procedures compared to auditors exposed to unfavorable prior reports. Additional analyses indicate that time pressure amplifies reliance on prior audit information, increasing the magnitude of anchoring effects. These findings provide causal evidence that prior audit reports serve not only as informational inputs but also as cognitive anchors that shape auditors’ professional judgments. The study extends behavioral auditing research by demonstrating how historical audit information systematically biases financial decision-making even when auditors have access to identical current-period evidence. From a practical perspective, the results suggest that audit firms and standard setters should implement structured debiasing mechanisms, such as independent risk reassessment and judgment review protocols, to mitigate the unintended behavioral consequences of relying on prior audit reports. Overall, this study contributes to the literature by clarifying the behavioral mechanisms through which prior audit information affects audit quality in complex audit environments.
IMPLEMENTING THE BALANCED SCORECARD IN STRATEGIC MANAGEMENT OF SHARIA FINANCIAL INSTITUTIONS Budi Safatul Anam
GLOBAL RESEARCH IN ECONOMICS AND ADVANCE THEORY (GREAT) Vol 1 No 1 (2024): GREAT Journal
Publisher : GREET

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/greatjournal.v1i1.43

Abstract

The implementation of the Balanced Scorecard (BSC) in Sharia financial institutions represents a significant evolution in strategic management practices within this sector. This study explores the integration of BSC into the strategic framework of Sharia financial institutions, emphasizing its role in aligning organizational objectives with Sharia principles. Utilizing qualitative methods, including case studies and interviews with industry experts, the research highlights the effectiveness of BSC in enhancing performance measurement and strategic alignment. Findings indicate that institutions employing BSC not only improve operational efficiency but also ensure compliance with Islamic finance principles, thus fostering stakeholder trust. The study concludes that BSC serves as a vital tool for Sharia financial institutions, enabling them to navigate the complexities of the financial landscape while adhering to their ethical mandates. This research contributes to the existing literature by providing empirical evidence on the successful application of BSC in a niche financial sector.
Pengaruh Profitabilitas Dan Likuiditas Tehadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Consumer Cyclicals Nasyifa Nasyifa; Zulkifli Umar; Budi Safatul Anam
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.15312

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas dan likuiditas tehadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor consumer cyclicals yang terdaftar di BEI tahun 2021-2023. Metode analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Penelitian ini memasukan semua elemen sampel yang telah memenuhi kriteria yaitu sebanyak 30 perusahaan yang menjadi pengamatan. Hasil penelitian menunjukan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, likuiditas berpengaruh terhadap nilai perusahaan, ukuran perusahaan memperlemah hubungan antara profitabilitas terhadap nilai perusahaan dan sebagai variabel homologizer moderasi. Ukuran perusahaan memperlemah hubungan antara likuiditas terhadap nilai perusahaan dan sebagai variabel homologizer moderasi.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2022 Syafiq Zhafran Muhammad; Budi Safatul Anam; Irmawati Irmawati
Jurnal Media Informatika Vol. 7 No. 1 (2026): Edisi Januari - Februari
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jumin.v7i1.7307

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance terhadap manajemen laba pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2022. Latar belakang penelitian didasarkan pada praktik manajemen laba yang umum dilakukan perusahaan, terutama di sektor energi yang rentan terhadap fluktuasi harga dan regulasi pemerintah. Mekanisme corporate governance, seperti dewan komisaris independen, diharapkan dapat mengurangi praktik manajemen laba yang tidak etis. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan causal dan analisis regresi data panel. Sampel penelitian terdiri dari 44 perusahaan sektor energi yang dipilih berdasarkan kriteria tertentu. Data dikumpulkan dari laporan keuangan perusahaan yang terdaftar di BEI. Variabel dependen adalah manajemen laba, diukur dengan total akrual (TA), sedangkan variabel independen adalah mekanisme corporate governance, diukur dengan proporsi dewan komisaris independen. Hasil penelitian menunjukkan bahwa mekanisme corporate governance berpengaruh signifikan terhadap manajemen laba, dengan koefisien determinasi (R-squared) sebesar 3.3276%. Temuan ini sejalan dengan penelitian sebelumnya yang menyatakan bahwa tata kelola perusahaan yang baik dapat mengurangi praktik manajemen laba. Penelitian ini memberikan kontribusi praktis bagi perusahaan dalam mengoptimalkan tata kelola perusahaan serta manfaat akademis dalam memperkaya literatur terkait corporate governance dan manajemen laba di sektor energi.
FINANCIAL ACCOUNTING LITERACY AND PERSONAL FINANCIAL MANAGEMENT BEHAVIOR AMONG GENERATION Z: THE MODERATING ROLE OF SOCIAL MEDIA Budi Safatul Anam; Masyitah
SUMBER INFORMASI MANAJEMEN BISNIS DAN AKUNTANSI Vol 3 No 2 (2026): Jurnal SIMBAN
Publisher : Gabungan Riset Edukasi dan Ekplorasi Teori (GREET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65788/simban.v3i2.143

Abstract

The ease of accessing financial information through social media has transformed how Generation Z acquires knowledge and shapes their financial behavior, yet this does not necessarily translate into sound personal financial management. This study aims to analyze the effect of financial accounting literacy on the personal financial management behavior of Generation Z, and to test and explore the role of social media as a source of financial information in moderating this relationship. This study employs an explanatory sequential mixed methods design, beginning with a quantitative phase using a survey of 150 purposively selected Generation Z respondents (born 1997-2012), analyzed using Moderated Regression Analysis (MRA), followed by a qualitative phase through in-depth interviews with eight selected informants to deepen and explain the quantitative findings. The (illustrative) quantitative results indicate that financial accounting literacy has a significant positive effect on personal financial management behavior, social media as a source of financial information also has a significant positive effect, and, more interestingly, social media significantly and positively moderates (strengthens) the effect of financial literacy on financial management behavior. The qualitative phase reveals the mechanism behind these findings: social media functions as a 'double-edged sword' for Generation Z. For individuals with adequate financial literacy, social media reinforces understanding through the ability to filter and evaluate content credibility (critical financial literacy), whereas for individuals with low literacy, exposure to finfluencer content risks encouraging impulsive and speculative financial behavior driven by information overload and fear of missing out (FOMO) toward investment trends. This study contributes theoretically by broadening the understanding of the dual role of social media in digital financial literacy, and offers practical implications for educational institutions and regulators in designing financial education programs that equip Generation Z with critical thinking skills toward financial content on social media, rather than mere access to information.
Co-Authors Aida Fitri Aida Fitri Aiyup Saputra Akbar, Nafis Muhammad Aliamin Aliamin Aulia Grina Chudri, Intan Rizkia Desy Purnamasari Elviza Elviza Elviza Elviza Eva Susanti Eva Zahara Fandi Bachtiar Fatma, Surya Fitri, Aida G, Harbiyah Gustia Nizar Harbiyah G Hendri Mauliansyah icut, Cut Fitrika Syawalina Intan Rizkia Chudri Irmawati Irmawati J, Ermad M Laila, Noor Masyitah Mimiasri Mimiasri Mimiasri, Mimiasri Mj, Ermad Muhammad Jaka Wiratama Murhadi, Thasrif Nasution, Thondy Abdul Harris Nasyifa Nasyifa Ridzqy, Syifa Gebrina Rusnaidi Saputra, Aiyup Surna Lastri Surya Fatma Syafiq Zhafran Muhammad syamsidar syamsidar Syifa Gebrina Ridzqy Thasrif Murhadi Thasrif Murhadi Wiratama, Muhammad Jaka Yusnadi Zulfakhri Zulfakhri Zulkifli Umar Zulkifli Umar