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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 Indonesian Accounting Research Journal Jurnal Inspirasi Binsis dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi PERDULI: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) INJURITY: Journal of Interdisciplinary Studies Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce KOLONI Innovative: Journal Of Social Science Research Indonesian Journal of Advanced Research (IJAR) JPNM : Jurnal Pustaka Nusantara Multidisiplin 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 Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting, Finance, and FinTech Advancements IJEMA
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

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PENGEMBANGAN APLIKASI LAYANAN BAGIAN UMUM (ALBUM 2.0) DALAM PENGELOLAAN BARANG MILIK NEGARA PADA DIREKTORAT JENDERAL HAK ASASI MANUSIA Rachman, Hasyim; Musyafi, Ayatulloh Michael; Nasution, Hafifah; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.546

Abstract

This research aims to design the development of an information management system for State-Owned Goods (Barang Milik Negara) within government agencies as an effort to optimize internal supervision functions over the implementation of information systems and digitize the management process of State-Owned Goods. This research focuses on the Secretariat of the General Affairs Division of the Directorate General of Human Rights as the research object because the information system implemented by the General Affairs Division, namely the General Affairs Service Application (ALBUM), has problems based on the problem analysis and needs assessment conducted. This study uses Research and Development (R&D) design with the ADDIE model. The development phase is limited to the Design stage, involving the creation of Data Flow Diagrams (DFD) and User Interface designs using CANVA and FIGMA as tools to assist in the design development process. Based on the analysis results, there is a need for information system development in the General Affairs Service Application (ALBUM) in the aspect of internal service. The internal services that can be developed include the Inventory Items feature by adding a display for additional requested items, and the second development is the addition of a loan feature for State-Owned Goods. The design development aligns with the problem analysis and the needs derived from the information obtained. It is expected that the development carried out will optimize the internal supervision function over the implementation of the General Affairs Service Application (ALBUM) information system and in every aspect of the State-Owned Goods management process
FACTORS AFFECTING INVESTMENT INTERST IN THE CAPITAL MARKET IN GENERATION Z AND MILENNIALS Hervianti, Fazalika Alfitri; Musyaffi, Ayatulloh Michael; Hasanah, Nuramalia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 3 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v3i3.4421

Abstract

This study examines how Financial Literacy, Financial Inclusion, and Risk Perception affect investment interest in the capital market among Generation Z and Millennials. It highlights that while these groups are increasingly interested in investing, they face challenges due to low financial literacy and risks of fraud. Using a quantitative survey approach and analyzing data with SmartPLS, the findings reveal a strong influence of the three factors on investment interest. The study builds on the Theory of Planned Behavior (TPB) and suggests further research could investigate additional factors like social influence, macroeconomic conditions, and fintech.
Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi Dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Zainal, Rr Fauziah Nur Rahmasari Putri; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 22 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14590902

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute to the state revenue. However, tax compliance among MSMEs is still very low, especially in the tax compliance of MSMEs in the East Ciputat District. The purpose of this study is to determine the influence of the owner's educational level, accounting practices, and perceptions of tax incentives on MSMEs' tax compliance. A total of 100 Individual Taxpayers of MSMEs were selected as respondents using the slovin formula. The sample determination method in this study is probability sampling through simple random sampling, and the technical analysis of the research data uses inferential statistics with the help of SmartPLS 4.0 (Partial Least Square) program. The results show that the owner's educational level, accounting practices, and perceptions of tax incentives significantly and positively influence MSMEs' tax compliance.
Pengaruh Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan BUMN Anwar, Mika Alaika; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.06

Abstract

This study aims to experimentally examine the effectiveness of the fraud pentagon in detecting fraudulent financial statements. For the years 2018–2022, state-owned businesses make up the study's population. The sample approach used in this study was purposeful sampling, which produced 125 data points in total. Multiple linear regression analysis was the data analysis method employed in this study, and SPSS Version 26 was used to analyze the data. The results of the study show that only financial targets have a significant impact on the detection of fraudulent financial statements; political connections, frequent changes in the CEO's image, external pressure, insufficient monitoring, and changes in directors or auditors have no effect on the detection of fraudulent financial statements. In elucidating the impact of the fraud pentagon in identifying fake financial statements, this study has bolstered agency theory.
Pengaruh Kualitas Audit, Prior Opinion, dan Pertumbuhan Perusahaan Terhadap Opini Going Concern Primoso Pebrianto; Ayatulloh Michael Musyaffi; Tri Hesti Utaminingtyas
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.07

Abstract

This study aims to explore the relationship between going concern audit opinion and audit quality, past opinion, and firm growth. Samples of 24 businesses and 72 sets of data were obtained from mining companies that were listed on the Indonesia Stock Exchange in 2020–2022 over the course of the three-year study period. For data analysis, logistic regression was used with SPSS version 29.  The findings demonstrated that going concern opinion is not impacted by audit quality or business progress, but rather is impacted by prior opinion.
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.
Pengaruh E-Service Quality dan Kepuasan Nasabah terhadap Loyalitas Nasabah dalam Menggunakan Livin by Mandiri Divana Putri Tiva Alovani Simangunsong; Dedi Purwana; Ayatulloh Michael Musyaffi
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 2 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/yudistira.v3i2.1613

Abstract

The development of technology in the industrial era 5.0 has brought significant changes in various sectors, including banking. Banking digitalization, especially through mobile banking services such as Livin' by Mandiri, provides easy, fast and efficient transactions, which have an impact on customer satisfaction and loyalty. This study aims to analyze the effect of e-service quality and customer satisfaction on customer loyalty of Livin' by Mandiri. Using a quantitative approach and Partial Least Squares (PLS) analysis method, this study collected data from 400 respondents through an online questionnaire. The results showed that e-service quality has a positive effect on customer loyalty, especially among young customers (17-25 years old) who use the application for educational purposes and daily transactions. In addition, customer satisfaction also has a positive effect on customer loyalty, with the majority of respondents feeling satisfied with the ease and efficiency of the services provided. These findings demonstrate the importance of e-service quality and customer satisfaction in building customer loyalty in the digital era. This study contributes to the understanding of the factors that influence customer loyalty in the context of digital banking services in Indonesia.
Analisis Penerapan Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Pada Desa X Kabupaten Bogor Nurmalasari; Ulupui, I Gusti Ketut Agung; Michael Musyaffi, Ayatulloh
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.02

Abstract

This study aims to analyze the implementation of transparency and accountability in village financial management based on the Minister of Home Affairs Regulation No. 20/2018 in Village X, Bogor Regency. This research uses a type of qualitative research with a field case study approach that uses primary data sources obtained from interviews with village officials and villagers, as well as secondary data obtained by collecting documentation and documents in X Village. The results of this study conclude that transparency and accountability in Village X are largely in accordance with the indicators of the Minister of Home Affairs Regulation Number 20 of 2018, but there are still some that are not in accordance with indicators such as accountability indicators in the planning stage and implementation stage. As well as on the transparency indicator, namely Village X does not yet have a website or good information media to convey information disclosure in village financial management
Determinants of Carbon Emission Disclosure in Non-Financial Companies Listed on IDX Nariswari, Anindya; Musyaffi, Ayatulloh Michael; Hasanah, Nuramalia
Journal of Environmental Economics and Sustainability Vol. 1 No. 4 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i4.412

Abstract

According to a report by the Climate Transparency organization, Indonesia is in a critical situation. The organization states that the Indonesian government is not taking adequate steps to meet the Paris Agreement's target of limiting global temperature rise to 1.5°C. As the world's fifth-largest carbon emitter, Indonesia requires concrete actions to reduce its carbon emissions. One approach is to enhance the responsibility and accountability of companies in carbon-intensive industries to disclose their emissions. This study aims to identify the factors influencing carbon emission disclosure. The research uses a population of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023, with 52 samples selected through purposive sampling. Multiple linear regression analysis is applied in this study to examine the relationship between the independent variables and the dependent variable. The results show that firm size affects carbon emission disclosure, while leverage and managerial ownership do not impact carbon emission disclosure.
Pengaruh Service Quality dan Customer Trust terhadap Customer Loyalty melalui Customer Satisfaction pada Pengguna E-Wallet Teuku Rio Febrian Alfa Risky; Osly Usman; Ayatulloh Michael Musyaffi
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 4 (2025): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i4.1696

Abstract

This study aims to analyze the influence of service quality and customer trust on customer satisfaction and customer loyalty among DANA e-wallet users in DKI Jakarta, both directly and indirectly through customer satisfaction as a mediating variable. Data were collected from 235 respondents through an online questionnaire and analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach. The results indicate that service quality and customer trust have a positive and significant effect on customer satisfaction. However, neither variable has a significant direct effect on customer loyalty. Conversely, customer satisfaction shows a positive and significant influence on customer loyalty and serves as a mediator between service quality and customer trust toward customer loyalty. The instrument's validity and reliability were confirmed through outer model testing, discriminant validity, and construct reliability analysis. These findings highlight the critical role of customer satisfaction in building user loyalty toward e-wallet services.
Co-Authors Adlitama, Lazuardi Afriadi, Bambang Agung Dharmawan Buchdadi Aji Ahmadi Sasmi Aldy Nova Ramadhoni Ali, Dirgantara Firhan Alika Khairunisa Alwan, Muhammad Andi Sri Wahyuni Andri Setyanto Nugroho Anggi Novia Fitriani Anwar, Mika Alaika Ari Permana 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 Dewi Cahya Ningsih Diah Armeliza Dian Anita Nuswantara Divana Putri Tiva Alovani Simangunsong Djoewita, Djoewita Dzikrika Bunga Ardika Eka Septariana Puspa Etty Gurendrawati Evriansyah, Evriansyah Fadilla, Moch. Farhan Faldi Azwar Fariani, Nelia Fikri Fadilah Fitrianti, Sabrina Friyanto, Friyanto Gentiga Muhammad Zairin Hafiz Surya Chandra Izwandi Hera Khairunnisa Hera Khairunnisa Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ida Rosnidah Ifa Ratifah IGKA Ulupui Ikhsan Mawardi Indra Pahala Irwanto Irwanto Kayati Kayati Kayati, Kayati Khairunnisa, Hera Kinanty Ajeng Sulistiawati Kurniati, Fitrina Maharani Dewi Mardi Mardi Marsellisa Nindito Marsellisa Nindito, Marsellisa Marsyandi Aulia Martin Quinn Maulida, Meisa Mentari, Mely Muhammad Faqih Arrizik Muhammad Kamaluddin Muhammad Yaser Alfarisy Muhammad Yusuf Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution , Hafifah Nasution, Hafifah Nazila Alvi Ramadhani Nelia Fariani Ni Made Divani Safitri Nicolas Nuramalia Hasanah Nurmalasari Oli, Mario Colega Osly Usman Petrolis Nusa Perdana, Petrolis Nusa Prayoga, Athmad Eka Primoso Pebrianto Purwana E.S., Dedi Puspita Romadhona Putra, Hilman Nabil Syah Putri Zainal, Rr Fauziah Nur Rahmasari Putri, Sari Widyaningtyas Rachman, Hasyim Rahman, Muhammad Hafizur Rahmansyah, Moch. Fahrul Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Retno Purwitasari Rida Prihatni Risdiana Alfaini Rizki Firdausi Rachma Dania Rudy Rahwana 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 Siti Rizki Khaerunnisa Sri Zulaihati SS, Muh Fathul Mubaraq Sugangga, Fannie Suparno Suparno Teuku Rio Febrian Alfa Risky Tondang, Petrus Delpansius Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Umi Widyastuti Unggul Purwohedi Usman , Osly Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam