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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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Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, Dan Etika Profesi Terhadap Kinerja Auditor Alwan, Muhammad; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
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.0501.09

Abstract

The aim of this study is to determine whether Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics impact Auditor Performance. The study's population comprises auditors working in public accounting firms (KAP) in South Jakarta, based on the Indonesian Institute of Certified Public Accountants (IAPI) 2023 Directory as of May 22, 2023. There are 112 KAPs in South Jakarta. A sample size of 96 respondents was used, selected through Probability Sampling with the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research employs Multiple Linear Regression Analysis, processed using SPSS Version 29. The F-statistic test results show that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each X variable concerning Y indicates that Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics positively impact Auditor Performance Compliance.
Factors Influencing the Adoption of QRIS Digital Payments in MSMEs Santika, Anaya Zahra; Musyaffi, Ayatulloh Michael; Zairin, Gentiga Muhammad
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.0501.13

Abstract

This study examines factors influencing the adoption of QRIS digital payments in MSMEs in West Jakarta. QRIS (Quick Response Code Indonesian Standard) standardises QR codes for easier transactions. Utilising the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this research investigates the impact of Performance Expectancy, Effort Expectancy, and Financial Literacy on Behavioural Intention to use QRIS. Data were collected via a survey of MSME owners using QRIS and analysed with SmartPLS software using the Partial Least Squares (PLS) method. Findings indicate that Performance Expectancy, Effort Expectancy, and Financial Literacy significantly influence Behavioural Intention. This research contributes to understanding digital payment technology adoption among MSMEs and provides insights for policy development to boost QRIS use. Future research should expand geographic coverage, sample size, and explore additional financial technologies to understand adoption challenges and opportunities more comprehensively.
Factors Influencing the Financial Management Behavior of PayLater Users Putri, Sari Widyaningtyas; Ayatulloh Michael Musyaffi; Gentiga Muhammad Zairin
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.0501.12

Abstract

The purpose of this study was to examine the effect of financial literacy, financial socialization, and financial self-efficacy on the financial management behavior of PayLater users in the Jabodetabek area. The sampling method uses convenience sampling. Data collection uses a survey method by distributing questionnaires. In this study, 100 respondents were obtained who met the criteria with statistical analysis using Structural Equation Modeling - Partial least square (SEM - PLS). The results showed that the three independent variables had an effect on financial management behavior. From the research results, it is hoped that paylater users will improve their financial understanding and learn to manage finances wisely, such as making financial plans, paying paylater bills on time, and limiting themselves in using excess paylater. Good financial management behavior can prevent individuals from financial problems and the risk of defaulting on paylater bills.
Analisis Kemandirian Keuangan Daerah dalam Konstribusinya bagi Kesejahteraan Masyarakat Kabupaten Bandung Tahun 2019-2021 Azzahra, Allifia; Armeliza, Diah; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (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.0502.06

Abstract

This study aims to analyze regional financial independence as measured using financial independence ratios in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2020, analyze the condition of community welfare, especially in the fields of health, independence, employment and education and analyze how financial independence contributes to community welfare. This research takes the Bandung Regency Government as the object of research. In the data collection technique, this study uses secondary data, namely the LKPD of the Bandung Regency Government for 2019-2021 using descriptive quantitative methods. The results of this study indicate that the regional financial independence of the Bandung Regency Government is considered insufficient. This is indicated by the nominal regional financial independence of the Bandung Regency Government of 17.89 for 2019, 19.07% for 2020 and 19.05% for 2021. The welfare of the people of Bandung Regency in terms of health which has appropriate standards by having one or more health facilities in each existing sub-district, in terms of poverty, the percentage of poor people who have increased is lower than the average increase in the percentage of poor people in districts / cities in West Java, In terms of employment, which experienced an increase in the Labor Force Participation Rate (TPAK) in 2021 which was greater than the average increase in TPAK in districts / cities in West Java, in terms of education, the level of Pure Participation Rate (APM) which managed to increase. As for its contribution to community welfare, the Bandung Regency Government allocates expenditures, especially to related agencies. This allocation is channeled in the form of organizing programs and activities aimed at improving welfare. However, if reviewed through the independence of regional finances, the Bandung Regency Government still shows "Less". So this illustrates that the positive changes that exist in the welfare of the people of Bandung Regency still depend on transfer revenues.
Pengaruh PPN, PKB, Harga dan Iklan Terhadap Minat Beli Kendaraan Bermotor Listrik Benedick, Vito; Musyaffi, Ayatulloh Michael; Pahala, Indra
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (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.0503.04

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat pengaruh antara Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, Harga, dan Iklan terhadap minat beli kendaraan bermotor listrik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data primer yang didapat dari kuisioner yang disebarkan kepada masyarakat Cengkareng Barat. Sampel yang digunakan adalah sebanyak 100 sampel. Model analisis data pada penelitian ini adalah SEM-PLS dengan pengujian outer model, dan structural model dengan bantuan aplikasi pengolahan data Smart-PLS. hasil penelitian menunjukkan bahwa Pajak Penambahan Nilai, Pajak Kendaraan Bermotor, dan Iklan berpengaruh terhadap minat beli kendaraan bermotor listrik sedangkan Harga tidak berpengaruh terhadap minat beli kendaraan bermotor listrik
Analisis Rasio Keuangan Pada PT. Garuda Food Periode 2019-2022 Tondang, Petrus Delpansius; Musyaffi, Ayatulloh Michael; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (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.0503.08

Abstract

This study analyzes PT. Garuda Food Putra Putri Jaya Tbk's financial performance from 2019 to 2022, focusing on the snack food industry. The Covid-19 pandemic significantly impacted the company in 2020, leading to decreased sales and net profit, but it recovered in 2021 with substantial growth in both metrics. Financial ratios including liquidity, solvency, profitability, and activity indicate stable liquidity and solvency but highlight a decline in return on investment (ROI) and return on equity (ROE), suggesting a need for enhanced efficiency and profitability. Short-term recommendations include improving debt management and focusing on product innovation. Medium-term strategies involve boosting operational efficiency and increasing branding efforts, while long-term plans emphasize investing in technology for production efficiency and diversifying product portfolios. These measures aim to ensure sustainable growth and strengthen the company's market position amidst evolving business challenges.
The Effect Of Financial Condition, Company Growth, And Company Size On Going Concern Opinion Acceptance Resky Adiningrat, Tubagus Muhammad; Muhammad Yusuf; Musyaffi, Ayatulloh Michael
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.43

Abstract

This study aims to investigate the effect of financial condition, company growth, and company size on going-concern opinion acceptance. This research will use secondary data from the financial statements of companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The research sample taken is a transportasion and logistic company selected by purposive sampling. 26 companies were chosen as the samples of this study. The method used is logistic regression analysis. The result of this research is that financial condition had a negative influence on the audit going concern opinion acceptance and the other company growth and company size do not have influence to the going concern opinion.
Determinasi Faktor-Faktor Yang Memengaruhi E-Loyalty Pengguna E-Commerce Di DKI Jakarta Terhadap Fitur Pembayaran Digital Bicky Maulana; Osly Usman; Ayatulloh Michael Musyaffi
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 3 (2024): Agustus : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i3.182

Abstract

This research aims to determine the factors that influence the e-loyalty of e-commerce users in DKI Jakarta towards digital payment features. In this study there are five variables, namely e-service quality, e-trust, perceived usefulness, e-satisfaction, and e-loyalty with the sample criteria being domiciled in DKI Jakarta, at least 17 years old, and having used the ShopeePay e-wallet for three last month. The research method used is quantitative with purposive sampling data collection techniques. This research produced data from 177 respondents which were analyzed using SmartPLS 4.0 software with the Partial Least Square (PLS) method. The research results show that e-service quality has a positive and significant effect on e-satisfaction, e-trust has a positive and significant effect on e-satisfaction, perceived usefulness has no positive and significant effect on e-satisfaction, e-service quality has no positive and significant effect towards e-loyalty, e-satisfaction has a positive and significant effect on e-loyalty, perceived usefulness has a positive and significant effect on e-loyalty. Furthermore, e-service quality does not have a positive and significant effect on e-loyalty through e-satisfaction, e-trust has a positive and significant effect on e-loyalty through e-satisfaction, and perceived usefulness has a positive and significant effect on e-loyalty through e-satisfaction. satisfaction.
PENGARUH LABA/RUGI, OPINI AUDIT, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT DELAY Putra, Hilman Nabil Syah; Musyaffi, Ayatulloh Michael; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.234

Abstract

The purpose of this study was to determine how the effect of the effect of profit/loss , audit opinion and complexity company operations against audit delay (Study Empirical on Mining Companies Listed on the Indonesia Stock Exchange 2020-2022). The population in this study are mining sector companies that are consistently listed on the IDX in 2020-2022, for total of 50 companies. The sampling method in this study used a purposive sampling method. The type of research used in this study is quantitative research using Logistic Regression Analysis and processed using the IBM SPSS Version 26 program. The results of this study state that: Variabel Profit/Loss (LR) has a negative effect on Audit Delay (AD); (2) Variabel Audit Opinion (OA) did not affect the Audit Delay (AD); (3) Variabel Complexity Company Operations (KOP) did not affect the Audit Delay (AD).
PENGARUH PEMUTIHAN PAJAK KENDARAAN BERMOTOR, SOSIALISASI PAJAK, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI JAKARTA TIMUR Fitrianti, Sabrina; Musyaffi, Ayatulloh Michael; Nindito, Marsellisa
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.239

Abstract

The purpose of this study is to determine whether or not there is an influence of motor vehicle tax bleaching, tax socialisation, and tax service quality on the compliance of motor vehicle taxpayers in East Jakarta. The population in this study is motor vehicle taxpayers who are registered at the Jakarta SAMSAT office, a total of 1,165,460. The number of samples used was 137 respondents. The sampling technique used is probability sampling using simple random sampling method measured by a Likert scale of 1-5. The type of research used was quantitative using multiple linear regression analysis and processed using the SPSS version 29 program. The results of the F statistical test indicated that motor vehicle tax bleaching (X1), tax socialisation (X2) and quality of tax services (X3) had a simultaneous effect (together) on motor vehicle taxpayer compliance (Y). The results of the hypothesis test (T-test) on each variable X to Y stated that: Car tax bleaching, tax socialisation and quality of tax services have a positive effect on car tax compliance
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