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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
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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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.
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.
Co-Authors Afriadi, Bambang Agung Dharmawan Buchdadi Aji Ahmadi Sasmi Aldy Nova Ramadhoni Alwan, Muhammad Andi Sri Wahyuni Andri Setyanto Nugroho Anwar, Mika Alaika Arinal Muna Arinal Muna Armeliza, Diah Athmad Eka Prayoga 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 Dirgantara Firhan Ali 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 Lazuardi Adlitama 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 Nelia Fariani Nuramalia Hasanah Nurmalasari Oli, Mario Colega Osly Usman Petrolis Nusa Perdana, Petrolis Nusa Primoso Pebrianto Purwana E.S., Dedi Putra, Hilman Nabil Syah 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 Rr Fauziah Nur Rahmasari Putri Zainal Salsa Adis Safitri Santika, Anaya Zahra Sari, Wulan Iyhig Ratna 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 Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam