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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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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
The Effect of Profit Persistence, Book Tax Differences and Capital Structure on Profit Quality with Accounting Conservatism as a Moderation Variable (Empirical Study on Service Companies Listed on the IDX for the 2021-2023 Period)" Rahwana, Rudy; Prihatni, Rida; Musyaffi , Ayatulloh Michael
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 4 No. 6 (2025): INJURITY: Journal of Interdisciplinary Studies
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v4i6.1441

Abstract

This study aims to analyze the effect of profit persistence, book-tax differences, and capital structure on profit quality, with accounting conservatism serving as a moderating variable. Utilizing secondary data from the financial statements of service companies listed on the Indonesia Stock Exchange during the 2021-2023 period, the research employs a quantitative method with a causal design. The findings indicate that profit persistence has a positive effect on profit quality, suggesting that stable earnings are perceived as high-quality profits. Conversely, book-tax differences do not significantly impact profit quality, indicating that legal policy differences rather than manipulation may explain this relationship. Additionally, capital structure is shown to have a negative effect on profit quality, as higher debt levels may raise financial risk and lower market reactions to profits. Importantly, accounting conservatism is found to moderate the relationship between profit persistence and profit quality, as well as between book-tax differences and profit quality. Furthermore, it enhances the relationship between capital structure and profit quality, indicating that conservative accounting practices can improve the reliability of reported profits. This research provides valuable insights for investors and corporate management, highlighting the importance of profit quality and the need for effective management strategies to enhance financial reporting.
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.
Analisis Implementasi Prinsip-prinsip Governansi dalam Pengelolaan Keuangan Yayasan Al-Hikmah Mustofa Purwakarta Tahun 2023-2024 Maulida, Meisa; Ayatulloh Michael Musyaffi; Hafifah Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): November: Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/41wrvt05

Abstract

Penelitian ini bertujuan menganalisis implementasi prinsip governansi berdasarkan PUG-ONI dalam pengelolaan keuangan Yayasan Al-Hikmah Mustofa Purwakarta, serta strategi yang diterapkan untuk meningkatkan tata kelola. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa implementasi prinsip governansi berdasarkan PUG-ONI di Yayasan telah berjalan bertahap sesuai kapasitas yayasan. Dari delapan prinsip governansi, tiga prinsip telah diterapkan dengan baik, yaitu kerja sama pengurus dan pengawas, pemenuhan hak penerima manfaat, serta keterlibatan pemangku kepentingan. Lima prinsip lainnya peran dan tanggung jawab pengurus, komposisi dan remunerasi, perilaku etis, pengendalian internal, serta pengungkapan dan transparansi — masih belum optimal dan memerlukan penguatan.
Rancangan Pengendalian Internal Manajemen Risiko ISO 31000 Pengadaan Barang Jasa Badan Bahasa Rania Az Zahra; Michael Musyaffi, Ayatulloh; Nasution, Hafifah
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.0602.10

Abstract

This study aims to design an internal control framework through risk management based on ISO 31000 in the procurement of goods and services at the Badan Pengembangan dan Pembinaan Bahasa. The research addresses the issues of ineffective internal control implementation and inadequate risk mitigation within the procurement process, with variables including internal control, risk management, and procurement of goods and services. A qualitative research method with a case study approach was employed, using purposive sampling to select three informants from relevant procurement and financial units. Data were collected through interviews, documentation, and observation. The findings reveal several weaknesses in risk assessment and control activities, particularly regarding inaccurate needs assessment, unclear technical specifications, and disturbances in the SPSE system. The study proposes an integrated internal control design based on the COSO framework, enhanced with ISO 31000 risk management principles to improve efficiency, accountability, and risk mitigation in procurement processes.
Analisis Akuntabilitas Penyaluran Dana Bantuan Sosial pada Pemerintah Provinsi DKI Jakarta Aulia Azzahra; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER (in progress)
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rn7bb605

Abstract

This study analyzes the accountability of social assistance fund distribution by the Provincial Government of DKI Jakarta. The background of this research is the 2023 audit findings from the Audit Board of the Republic of Indonesia (BPK RI), which revealed that social assistance funds were distributed to 5,623 recipients who did not meet the eligibility criteria. The purpose of this study is to understand the practice of accountability and to conduct a SWOT analysis related to accountability in the distribution of social assistance. This research uses a qualitative approach with a case study method. Primary data were collected through interviews with informants from the Social Affairs Office, the Education Office, the Inspectorate of DKI Jakarta Province, and representatives of social assistance beneficiaries. Secondary data were obtained from official documents such as audit reports from BPK RI and relevant regulations. The data were analyzed using Jonathan Koppell’s five dimensions of accountability theory and SWOT analysis. The results of the study show that the practice of accountability in the distribution of social assistance funds by the Provincial Government of DKI Jakarta is in line with the theory of public accountability. However, challenges remain, including data mismatches due to non-real-time updates and suboptimal responses to public complaints. This indicates the need to strengthen integrated data systems, increase public understanding of the importance of updating personal data, and improve coordination among relevant parties to ensure that the assistance is accurately targeted and properly accounted for.
Gamified online business simulation: enhancing student motivation in entrepreneurship Musyaffi, Ayatulloh Michael; Oli, Mario Colega; Mentari, Mely; Afriadi, Bambang
Journal of Education and Learning (EduLearn) Vol 19, No 4: November 2025
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v19i4.22723

Abstract

Entrepreneurship education is growing because of innovative technologies such as artificial intelligence (AI)-based business simulation and gamification. However, there are different responses to gamification-based learning. This study aims to identify the factors that influence learning in gamified business simulation using the self-determination theory (SDT) approach. This study uses a quantitative approach with an online survey of 160 university students learning entrepreneurship through an enterprise resource planning (ERP) based business simulation enhanced with AI and gamification elements. Data were analyzed using importance-performance map analysis (IPMA) to evaluate four primary constructs: autonomy, competence, presence, and relatedness. The analysis results show that the presence construct is fundamental and performs well. While relatedness is fundamental, its performance needs to be improved. The autonomy and competence constructs perform adequately but do not require significant changes. The results also emphasize the importance of strengthening the elements of realism and social interaction in gamified business simulations. Developers and educators should improve the presence and relatedness elements to increase student motivation and engagement. Periodic evaluations and adjustments according to student needs are also necessary to ensure the long-term effectiveness of the simulation. This research provides valuable insights for developing more effective technology-based learning methods in supporting entrepreneurship education.
Big Five Traits, Entrepreneurial Awareness, and Financial Socialization Impacting Vocational High School Entrepreneurial Intentions Respati, Dwi Kismayanti; Widyastuti, Umi; Purwana, Dedi; Sumiati, Ati; Michael Musyaffi, Ayatulloh
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.750

Abstract

Empowering communities and educated groups through entrepreneurial programs are positively impacting the national economy. Vocational students frequently have specialised and practical abilities that they have developed through practical training. These skills can be directly applicable to various aspects of entrepreneurship, including product development, production, technical support, and more. This study aims to prove that the big five personality traits, entrepreneurial awareness, self-efficacy, and family financial socialization have contributed to entrepreneurial intention of students. 200 data were obtained from Indonesian vocational high school students, and processed with SEM-PLS. The result proved that awareness, self-efficacy, and some indicator of the big five personality has a positive affect on entrepreneurial intention among students. While family financial socialization has no impact on it. This study is a reference for schools and policy maker to provide education on entrepreneurship for vocational students. Understanding how different types of awareness (opportunities, resources, skills) influence intention can guide the development of targeted curriculum and training methods
The Effect of Leverage and Liquidity on Company Value with Profitability as a Mediation Variable SS, Muh Fathul Mubaraq; Musyaffi, Ayatulloh Michael; Buchdadi, Agung Dharmawan
Indonesian Journal of Advanced Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v4i7.15012

Abstract

This research explores how leverage and liquidity influence firm value, with profitability acting as a mediating factor. A quantitative method was utilized, employing SPSS version 30 along with Multiple Linear Regression and the Sobel Test for data analysis. The study focused on companies within the technology sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A total of 13 companies were selected as samples, resulting in 52 data points. The findings show that leverage has no significant effect on firm value. Liquidity has no significant effect on firm value. Leverage has a positive and significant effect on profitability. Liquidity has a positive and significant effect on profitability. Profitability has a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value through profitability. Liquidity does not have a significant effect on firm value through profitability.
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