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All Journal International Journal of Evaluation and Research in Education (IJERE) JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Journal of Education and Learning (EduLearn) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Pendidikan Ekonomi & Bisnis JMM (Jurnal Masyarakat Mandiri) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Jurnal Karinov Jurnal Riset Akuntansi Kontemporer Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Business, Law, and Education Jurnal Ilmiah Wahana Pendidikan Akuntansi dan Teknologi Informasi International Journal of Multidisciplinary Research and Literature (IJOMRAL) AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Inspirasi Binsis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi PERDULI: Jurnal Pengabdian kepada Masyarakat INJURITY: Journal of Interdisciplinary Studies Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce KOLONI Research Trend in Technology and Management Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) Jurnal Yudistira Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Socius: Social Sciences Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Manajemen Bisnis Era Digital PENG: Jurnal Ekonomi dan Manajemen Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Musyaffi, Ayatulloh Michael
Universitas Negeri Jakarta
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model Ayatulloh Michael Musyaffi
SUBSTANSI Vol 4 No 1 (2020)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.626 KB) | DOI: 10.35837/subs.v4i1.810

Abstract

AbstrakCloud Computing telah menghadirkan kerangka model bisnis baru yang mampu mengubah pengembangan ilmu akuntansi yaitu Cloud Accounting. Hadirnya model bisnis baru ini memunculkan penyesuaian sehingga terjadi hambatan dalam implementasi cloud Accounting. Riset ini bertujuan untuk mengetahui faktor-faktor apa saja yang mempengaruhi kesuksesan dan penerimaan Cloud Accounting khususnya terhadap calon akuntan dengan menggunakan teori kesuksesan sistem informasi dan UTAUT 2. Penelitian ini berfokus pada calon akuntan yaitu mahasiswa yang telah menggunakan Cloud Accounting. Sebanyak 126 sampel dipilih berdasarkan calon akuntan yang telah menggunakana Cloud Accounting. Data disebar melalui Kuesioner online dengan menggunakan google form. Kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan menggunakan Smartpls. Hasilnya, variabel Performance Expectancy serta variabel Effort Expectancy memiliki dampak terhadap User Satisfaction. Namun justru tidak memiliki pengaruh yang signifikan terhadap Behavioural Intention. Sementara User Satisfaction memiliki pengaruh terhadap Behavioural Intention. Temuan penelitian ini adalah bahwa dalam perpspektif calon akuntan, tingkat kepuasan terlebih dahulu harus dipuaskan, baru kemudian para calon akuntan ini dapat terus menerus untuk menggunakan cloud accounting. Kata kunci: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT  AbstractCloud Computing has presented a new business model framework that is able to change the development of accounting science, namely Cloud Accounting. The presence of this new business model has led to adjustments resulting in obstacles in the implementation of cloud accounting. This research aims to find out what factors influence the success and acceptance of Cloud Accounting, especially for prospective accountants using information systems success model and UTAUT 2. This research focuses on prospective accountants who used Cloud Accounting. A total of 126 samples were selected based on prospective accountants who have used Cloud Accounting. Data distributed by online questionnaire using Google form. Then analyzed using the Partial Least Square (PLS) method using Smartpls. The result of this research show that Performance Expectancy and Effort Expectancy have an impact on User Satisfaction. But it does not have a significant effect on Behavioral Intention. While User Satisfaction has high influence on Behavioral Intention. The findings of this research are that in the perspective of prospective accountants, the level of satisfaction must first be satisfied, then the prospective accountants can continue to use cloud accountingKeywords: Behavioural Intention; Cloud Accounting; Effort Expectancy; Performance Expectancy; User Satisfaction; UTAUT
Technology readiness in enterprise resource planning gamification to improve student learning outcomes Budi Septiawan; Ayatulloh Michael Musyaffi; Martin Quinn; Ifa Ratifah
International Journal of Evaluation and Research in Education (IJERE) Vol 12, No 3: September 2023
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v12i3.25226

Abstract

In online learning, students often experience problems related to the use of technology. One of them is enterprise resource planning (ERP) technology. Therefore, this study aimed to analyze the technology readiness index (TRI) to measure the extent to which students’ readiness for ERP gamification. This research targets students who use ERP gamification during management information systems and accounting information systems courses. The technique of determining the sample is using a census. So that all the population is used as a sample of 153 students in Indonesia, then analyzed using TRI. Through TRI analysis using SEM PLS, most students studying ERP gamification have a medium readiness index. The findings of this research showed that students are very close to technology, so they have a strong adoption of technology. Most students have an explorer character where they are enthusiastic and have high curiosity about learning ERP gamification. Pioneers who need a little encouragement from external parties to adopt ERP gamification. However, typical skeptics should be given a concrete example of the benefits of using ERP in learning. This research is also a benchmark for developing technology-based learning media according to the characteristics of students who are intended for technology in higher education.
Pengalaman Memoderasi Pengaruh Tekanan Waktu, Skeptisisme Profesional, Dan Independensi Terhadap Pendeteksian Kecurangan Dalam Audit Investigasi Naila Fadhilni; Marsellisa Nindito; Ayatulloh Michael Musyaffi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1616

Abstract

This research was conducted to determine the effect of time pressure, professional skepticism, and auditor independence on fraud detection in investigative audits with experience as a moderating variable. This research uses quantitative research methods, with primary data collected through questionnaires. The sample consisted of 62 Investigative Auditors who worked at the DKI Jakarta Province BPKP Representative. Data analysis was carried out using the Structural Equation Model (SEM) method based on Partial Least Square and processed using the SmartPLS 3.0 program. The research results show that time pressure and independence have no effect on fraud detection, professional skepticism has an effect on fraud detection, and experience moderates the relationship between professional skepticism and fraud detection. However, experience does not moderate time pressure and independence on fraud detection
Pendampingan Penyusunan Modul Ajar Akuntansi Bagi Guru Sekolah Indonesia Davao Filipina Nuswantara, Dian Anita; Sulistyowati, Raya; Mulyani, Heni; Kurniati, Fitrina; Sari, Wulan Iyhig Ratna; Friyanto, Friyanto; Djoewita, Djoewita; Selfiah, Selfiah; Sugangga, Fannie; Musyaffi, Ayatulloh Michael; Nasution, Hafifah
Jurnal KARINOV Vol 7, No 2 (2024): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i2p079

Abstract

Program pengabdian kepada masyarakat internasional adalah kegiatan yang melibatkan kolaborasi lintas negara untuk memberikan kontribusi nyata kepada masyarakat melalui transfer ilmu pengetahuan, teknologi, dan keterampilan. Program pengabdian kepada masyarakat internasional ini bertujuan untuk meningkatkan keterampilan guru dalam menyusun modul ajar akuntansi jasa di Sekolah Indonesia Davao Filipina. Kegiatan ini melibatkan berbagai workshop dan pendampingan intensif untuk para guru, dengan fokus pada pengembangan materi ajar akuntansi jasa yang sesuai dengan kurikulum dan konteks setempat. Pendekatan yang digunakan mencakup identifikasi masalah, persiapan dan koordinasi, sosialisasi program, pelaksanaan pendampingan secara daring dan luring, diskusi kelompok, serta evaluasi berkelanjutan guna memastikan keterampilan yang diperoleh dapat diterapkan dengan efektif. Hasil dari program ini menunjukkan peningkatan signifikan dalam kemampuan guru untuk merancang modul ajar yang inovatif dan relevan, serta peningkatan pemahaman mereka tentang konsep-konsep akuntansi jasa. Dampak positif lainnya termasuk terbentuknya jaringan kerja sama yang lebih kuat antara pengajar di kedua negara, serta peningkatan kualitas pendidikan akuntansi di Sekolah Indonesia Davao, Filipina. Kata kunci—Pengabdian, Keterampilan guru, Pendampingan, Workshop Abstract An international community service program involves cross-country collaboration to make a tangible contribution to society through the transfer of knowledge, technology, and skills. This international community service program aims to enhance the skills of teachers in developing teaching modules for service accounting at the Indonesian School in Davao, Philippines. This activity includes various workshops and intensive mentoring for teachers, focusing on the development of service accounting teaching materials that are aligned with the local curriculum and context. The approach used encompasses problem identification, preparation and coordination, program socialization, online and offline mentoring implementation, group discussions, and continuous evaluation to ensure the acquired skills can be effectively applied. The results of this program show a significant improvement in teachers' ability to design innovative and relevant teaching modules, as well as an increased understanding of service accounting concepts. Other positive impacts include the formation of stronger collaborative networks between educators in both countries and an improvement in the quality of accounting education at the Indonesian School in Davao, Philippines. Keywords— Community service, Teacher Skill, Mentoring, Workshop
Pengaruh Digital Marketing dan Penggunaan Digital Payment Terhadap Keputusan Pembelian Kopi Espresso Based Muhammad Faqih Arrizik; Suparno Suparno; Ayatulloh Michael Musyaffi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 3 (2024): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i3.2870

Abstract

This quantitative research was conducted in the DKI Jakarta area and focuses on how digital marketing and the use of digital payments influence customers' decisions to buy espresso coffee at Kopi Tuku. The population of this research is Generation Z customers of Kopi Tuku in Jakarta, aged between 17 and 27 years. To measure the population, a Likert scale is used. This study used a purposive sampling method with 264 subjects surveyed. The research analysis method is the Structural Equation Model (SEM). The research results show that the use of digital marketing and digital payments significantly influences consumers' decisions to buy something.
Menumbuhkan Minat Kewirausahaan Digital Pekerja Migran Indonesia di Taiwan Melalui Pelatihan Kewirausahaan Digital Irwanto, Irwanto; Musyaffi, Ayatulloh Michael; Wolor, Christian Wiradendi
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2023): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i2.37627

Abstract

Taiwan merupakan salah satu negara dengan jumlah pekerja migran Indonesia terbanyak di dunia. Sayangnya, pekerja migran belum dibekali dengan pengetahuan dan keterampilan yang memadai untuk memulai usaha rumahan ketika mereka kembali ke Indonesia. Dengan demikian, pelatihan kewirausahaan digital perlu dilaksanakan untuk memperluas peluang bisnis digital. Partisipan adalah 14 pekerja migran Indonesia di Taiwan berusia antara 25–36 tahun. Pelatihan ini dilaksanakan pada 15 Juli 2023 dan bekerjasama dengan PKBM PPI Taiwan. Metode yang digunakan dalam pelatihan ini berupa pelatihan berbasis proyek, kerja kelompok, studi kasus, dan sharing pengalaman terstruktur. Sesi pelatihan mencakup: (i) pasar dan pelanggan, (ii) analisis produk dan layanan, (iii) rencana pemasaran, penjualan, dan keuangan, dan (iv) mengelola dan mengembangkan bisnis. Hasil menunjukkan bahwa partisipan memiliki minat kewirausahaan digital yang tinggi setelah pelatihan (M=4.54, SD=0.42). Alasan pekerja migran ingin memulai bisnis meliputi keinginan untuk menciptakan lapangan pekerjaan, memenuhi kebutuhan pasar, menciptakan sesuatu milik mereka sendiri, dan menghasilkan lebih banyak uang. Pelatihan ini membantu pekerja migran Indonesia untuk mempersiapkan diri menghadapi persaingan di dunia kerja baru setelah menyelesaikan kontrak kerja di Taiwan.
ANALYSIS IMPLEMENTATION GOVERNANCE PRINCIPLES OF BADAN USAHA MILIK DESA (BUMDES) IN BUMDES CIAPUS CIPTA MANDIRI (CCM) IN REGENCY BOGOR Risdiana Alfaini; Tri Hesti Utaminingtyas; Ayatulloh Michael Musyaffi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i5.2510

Abstract

Badan Usaha Milik Desa (BUMDes) is one of the strategic instruments in efforts to empower the village level economy. Several regulations issued by the government regarding the establishment and management of BUMDes are quite complete. There are differences in the implementation of governance in the field so that the existing rules are still considered not optimal and are still an obstacle to the operationalization of BUMDes. This study aims to analyze the extent to which transparency, responsiveness, professionalism, rule of law, and vision strategy have been implemented and then find out what obstacles Village-Owned Enterprises (BUMDes) face in implementing them. This study used an exploratory qualitative approach with interview methods conducted at Bumdes Ciapus Cipta Mandiri (CCM) in Bogor Regency. The analysis techniques used are data collection, data display and conclusion drawing. The results of this study concluded that CCM BUMDes in Bogor Regency had implemented governance with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategy. This study recommends that future research should involve more BUMDes as samples and apply observational techniques to provide richer insights and a more comprehensive understanding of the phenomenon being investigated.
Pengaruh Kepemilikan Institusional, Manajemen Laba, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Periode 2020-2022 Aldy Nova Ramadhoni; Unggul Purwohedi; Ayatulloh Michael Musyaffi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2063

Abstract

This research aims to examine the influence of institutional ownership, earnings management, profitability, and leverage on firm value. The population in this study consists of companies in the property and real estate sector. The sample size for this study includes 29 companies with a total of 81 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. The data analysis method involves multiple linear regression analysis using SPSS version 26. The results of this study empirically demonstrate that profitability has a positive and significant impact on firm value. On the other hand, institutional ownership, earnings management, and leverage do not have a significant influence on firm value.
Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit Fadilla, Moch. Farhan; Prihatni, Rida; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 3 No. 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.14

Abstract

Studi ini dilaksanakan untuk mencari tahu terkait faktor-faktor dari Perilaku Auditor dalam Situasi Konflik Audit. Riset ini berfokus pada variabel Locus of Control, Sifat Machiavellian, Komitmen Profesional dan Pengalaman Audit yang dapat mempengaruhi Perilaku Auditor dalam Situasi Konflik Audit. Data primer digunakan untuk studi ini dengan auditor di KAP Jakarta Timur sebagai sampel. Teknik convienence sampling digunakan dalam proses pengumpulan data dengan responden sebanyak 34 auditor. Data yang digunakan kemudian diuji dengan model regresi berganda dengan bantuan aplikasi SPSS 25. Hasil pengujian mendapatkan bukti bahwa locus of control, sifat machiavellian, dan komitmen profesional tidak berpengaruh terhadap perilaku auditor dalam situasi konflik audit, sedangkan pengalaman audit berpengaruh positif signifikan terhadap perilaku auditor dalam situasi konflik audit. Studi selanjutnya diharapkan dapat memperoleh lebih banyak responden, tidak melaksanakan penelitian bersamaan dengan periode audit, menambahkan variabel lain yang relevan dan dapat menggunakan teknik wawancara untuk mendapatkan jawaban yang lebih mendalam.
Pengaruh Profitabilitas, Risiko Perusahaan, dan Ukuran Perusahaan Terhadap Audit Fee Rahman, Muhammad Hafizur; Musyaffi, Ayatulloh Michael; Nindito, Marsellisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.06

Abstract

This study aims to explore the relationships that exist between audit fees and corporate risk, profitability, and firm size. The dependent variable is the audit fee as measured by its natural logarithm. Then, for independent variables, business size is determined by taking the natural logarithm of total assets, firm risk is computed by dividing total liabilities by total equity, and profitability is evaluated by dividing net profit by sales, or net profit margin. This analysis makes use of secondary data from a population of manufacturing sector enterprises that registered on the IDX between 2020 and 2022. The sample was selected through purposeful sampling, which produced forty-three enterprises. Eviews 13 was used in the panel data regression analysis method used in this investigation. According to this study, profitability has a detrimental effect on audit fees. Consequently, company risk has no beneficial effect on audit fees. Then, audit fees are positively impacted by the company's size.
Co-Authors Adlitama, Lazuardi Afriadi, Bambang Agung Dharmawan Buchdadi Aldy Nova Ramadhoni Ali, Dirgantara Firhan Alika Khairunisa Alwan, Muhammad Andi Sri Wahyuni Andri Setyanto Nugroho Anwar, Mika Alaika Arinal Muna Arinal Muna Armeliza, Diah ATI SUMIATI, ATI Aulia Azzahra Azwar, Ujang Azzahra, Allifia Benedick, Vito Bhaskoro, Ahmad Panji Bicky Maulana Budi Septiawan Choirul Anwar Christian Wiradendi Wolor Cindy Agustina Diah Armeliza Dian Anita Nuswantara Divana Putri Tiva Alovani Simangunsong Djoewita, Djoewita Dzikrika Bunga Ardika Etty Gurendrawati Fadilla, Moch. Farhan Fariani, Nelia Fitrianti, Sabrina Friyanto, Friyanto Gentiga Muhammad Zairin Hera Khairunnisa Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ida Rosnidah Ifa Ratifah Indra Pahala Irwanto Irwanto Kayati Kayati Kayati, Kayati Khairunnisa, Hera Kurniati, Fitrina Mardi Mardi Marsellisa Nindito Marsellisa Nindito, Marsellisa Martin Quinn Maulida, Meisa Mawardi, Ikhsan Mentari, Mely Muhammad Faqih Arrizik Muhammad Yusuf MUHAMMAD YUSUF Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution , Hafifah Nasution, Hafifah Nelia Fariani Nuramalia Hasanah Nurmalasari Oli, Mario Colega Osly Usman Petrolis Nusa Perdana, Petrolis Nusa Prayoga, Athmad Eka Primoso Pebrianto Purwana E.S., Dedi Putra, Hilman Nabil Syah Putri Zainal, Rr Fauziah Nur Rahmasari Putri, Sari Widyaningtyas Rachman, Hasyim Rahman, Muhammad Hafizur Rahmansyah, Moch. Fahrul Rahwana, Rudy Rania Az Zahra Raya Sulistyowati Resky Adiningrat, Tubagus Muhammad Respati, Dwi Kismayanti Retno Purwitasari Rida Prihatni Risdiana Alfaini Rizki Firdausi Rachma Dania Safitri, Salsa Adis Sakinah, Iis Santika, Anaya Zahra Sari, Wulan Iyhig Ratna Sasmi , Aji Ahmadi Sasmi, Aji Ahmadi Selfiah, Selfiah Siti Fatimah Zahra Siti Nurchaliza Sri Zulaihati SS, Muh Fathul Mubaraq Sugangga, Fannie Suparno Suparno Teuku Rio Febrian Alfa Risky Tondang, Petrus Delpansius Tri Hesti Utaminingtyas Umi Widyastuti Unggul Purwohedi Usman , Osly Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam