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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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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
PENGARUH ETIKA PROFESI, PROFESIONALISME, INDEPENDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR INTERNAL Bhaskoro, Ahmad Panji; Ulupui, I Gusti Ketut Agung; Musyaffi, Ayatulloh Michael
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.v5i1.448

Abstract

This research was conducted with the aim of determining the influence of professional ethics, professionalism, independence and organizational commitment on the performance of internal auditors. This research uses primary data using a research instrument in the form of a questionnaire. The respondents in this research were the Auditors of the Main Inspectorate of the Central Jakarta National Narcotics Agency (BNN). The sampling technique uses a saturated sampling technique with a total of 60 auditors as respondents. The analysis used is Descriptive Statistical Analysis and Inferential Statistical Analysis using the SmartPLS 4.0 program. The results of this research show that Professionalism and Organizational Commitment have a positive effect on Internal Auditor Performance, while Professional Ethics and Independence have no effect on Internal Auditor Performance
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
Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions Indra Pahala; Nuramalia Hasanah; Athmad Eka Prayoga; Ayatulloh Michael Musyaffi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 10 No 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.010.1.5

Abstract

Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The higher and stricter the tax sanctions, the higher the compliance of restaurant taxpayers. Tax sanctions are used to ensure that taxpayers adhere to restaurant tax payment requirements. Thus, taxpayers will be informed if they are subject to tax penalties for violating and failing to comply with their tax duties.
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.
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