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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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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.
Analysis of Compliance with PPh 21 of Individual Taxpayers Case Study at PT XYZ Cindy Agustina; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Research Trend in Technology and Management Vol. 2 No. 4 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze compliance with Income Tax Article 21 (PPh 21) for individual taxpayers at PT XYZ, focusing on the calculation of Non-Taxable Income (PTKP), tax payments, and reporting. A qualitative approach was employed using a case study method, in-depth interviews, observations, and document analysis. The results indicate an error in the PTKP calculation in 2023, resulting in an overpayment of Rp 675,000. Furthermore, although tax reporting was conducted on time through the e-Filing system, the company experienced delays in tax payments, leading to administrative penalties.
Analisis Faktor-Faktor Yang Mempengaruhi E-Loyalty Dengan E-Satisfaction Sebagai Intervening Pada Nasabah Livin’ By Mandiri Mawardi, Ikhsan; Usman, Osly; Musyaffi, Ayatulloh Michael
KOLONI Vol. 3 No. 1 (2024): MARET 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v3i1.602

Abstract

This research was conducted to determine the influence of e-service quality, e-trust, and e-CRM on e-loyalty with e-satisfaction as an intervening for customer Livin' by Mandiri. This research uses quantitative methods with survey instruments. Data collection was carried out using a non-probability sampling technique, namely purposive sampling, by taking a sample of 204 respondents domiciled in Jakarta who had used Livin' by Mandiri at least three times in the last six months and had experienced problems during use. Then the respondents' answers were processed using the Structural Equation Modelling Partial Least Square (SEM-PLS) method using SmartPLS 4.0 software. From hypothesis testing in this research, results were obtained that prove 1) e-service quality has an effect on e-satisfaction, 2) e-trust has an effect on e-satisfaction, 3) e-CRM has an effect on e-satisfaction, 4) e-satisfaction has an effect on e-loyalty, 5) e-service quality has an effect on e-loyalty, 6) e-trust has an effect on e-loyalty, 7) e-CRM has no effect on e-loyalty, 8) e-service quality has an effect on e- loyalty through e-satisfaction, 9) e-trust influences e-loyalty through e-satisfaction, and 10) e-CRM influences e-loyalty through e-satisfaction.
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
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
INJURITY: Journal of Interdisciplinary Studies 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.
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