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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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Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Self Ordering Kiosk Dengan Sikap Pengunaan Sebagai Variabel Intervening (Pada Pelanggan Restoran Cepat Saji) Safitri, Salsa Adis; Usman , Osly; Musyaffi, Ayatulloh Michael
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini melibatkan 215 responden yang berdomisili di DKI Jakarta, berusia antara 17-65 tahun, yang merupkan pelanggan Mc Donald’s, dan telah menggunakan self ordering kiosk setidaknya sekali. Penelitian ini menggunakan teori Technology Acceptance Model (TAM) dengan menerapkan lima variabel diantaranya tiga variabel independen yakni perceived usefulness, perceived ease of use, service features, kemudian variabel intention to use sebagai variabel dependen dan juga variabel attitude towards using sebagai mediasi. Teknik analisis data menggunakan model Structural Equation Modeling Partial Least Squares (SEM-PLS) yang didukung oleh software SmartPLS 3.0. Setelah melalui berbagai tahapan analisis dan uji untuk mengevaluasi pengaruh antar kosntruk dalam model serta menguji hipotesis terkait
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI E-LOYALTY DENGAN E-SATISFACTION SEBAGAI INTERVENING PADA PENGGUNA MYTELKOMSEL Alika Khairunisa; Osly Usman; Ayatulloh Michael Musyaffi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi e-loyalty dengan e-satisfaction sebagai intervening pada pengguna MyTelkomsel. Populasi pada penelitian ini adalah pengguna aplikasi MyTelkomsel di DKI Jakarta. Teknik pengambilan sampel pada penelitian ini menggunakan teknik non probability sampling dengan purposive sampling dengan perolehan sampel sebanyak 203 orang. Metode yang digunakan dalam penelitian ini adalah kuantitatif menggunakan kuesioner. Alat yang digunakan untuk menganalisis ialah software Partial Least Squares 4 (PLS 4).
PENGARUH INFORMASI LAPORAN ARUS KAS DAN LABA AKUNTANSI TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Sakinah, Iis; Unggul Purwohedi; Musyaffi , Ayatulloh Michael
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 7 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laporan arus kas dan laba akuntansi terhadap volume perdagangan saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Sampel penelitian terdiri dari 32 perusahaan perbankan, yang dipilih menggunakan metode non-probability sampling dengan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder berbentuk kuantitatif, yang diperoleh dari laporan keuangan perusahaan serta data rata-rata volume perdagangan saham harian. Teknik analisis data yang digunakan dalam penelitian ini meliputi analisis deskriptif, uji persyaratan analisis, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) laporan arus kas berpengaruh negatif dan signifikan terhadap volume perdagangan saham; (2) laba akuntansi berpengaruh positif dan signifikan terhadap volume perdagangan saham; serta (3) laporan arus kas dan laba akuntansi secara simultan berpengaruh negatif dan signifikan terhadap volume perdagangan saham.
Pengaruh Tingkat Pendidikan Pemilik, Praktik Akuntansi dan Persepsi atas Insentif Pajak Terhadap Kepatuhan Perpajakan UMKM Putri Zainal, Rr Fauziah Nur Rahmasari; Perdana, Petrolis Nusa; Musyaffi, Ayatulloh Michael
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10718763

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 Pelatihan, Tunjangan Kinerja Dan Etika Profesi Terhadap Kinerja Auditor Pada Inspektorat Jenderal Kementerian Pendidikan, Kebudayaan, Riset Dan Teknologi Adlitama, Lazuardi; Musyaffi, Ayatulloh Michael; Perdana, Petrolis Nusa
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10656

Abstract

The purpose of this study is to test and analyze the effect of Training on Auditor Performance, test and analyze the effect of Performance Allowances on Auditor Performance, test and analyze the effect of Professional Ethics on Auditor Performance. The sampling technique that researchers use to select samples is using the Krejcie Table Technique. This study used primary data sources, namely through questionnaires collected from 152 employees who had auditor status at the Itjen Kemendikbudristek. The data analysis techniques used in this study are descriptive statistical analysis, validity and reliability tests, classical assumption tests, Multiple Linear Regression Analysis using SPSS version 29. This study obtained the following results: (a) Training significantly has a positive influence on Auditor Performance; (b) Performance Allowances significantly have a positive influence on Auditor Performance; (c) Professional Ethics has no influence on Auditor Performance.
Restaurant Taxpayer Compliance: The Role of Social Relations and Tax Sanctions Pahala, Indra; Hasanah, Nuramalia; Prayoga, Athmad Eka; Musyaffi, Ayatulloh Michael
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 10 No. 1 (2022): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,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.
The Effect of the Allowance for Impairment Losses (CKPN) and Net Interest Margin (NIM) on Profitability, with Bank Size As a Moderating Variable, in Banks Listed on the Indonesian Stock Exchange (2021-2024) Evriansyah, Evriansyah; Ulupui, I Gusti Ketut Agung; Musyaffi, Ayatulloh Michael
Journal of Accounting, Finance, and FinTech Advancements Vol. 1 No. 4 (2025): December
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jaffa.v1i4.190

Abstract

The degree to which banks generate earnings stands as a consequential barometer of the enduring viability of financial intermediation and the robustness of the monetary ecosystem as a whole. Among Indonesian depository institutions, a discernible upswing in profitability has been charted in the post-pandemic era, corroborated by a successive appreciation in Return on Assets (ROA) throughout 2021 to 2024. Notwithstanding this affirmative trajectory, the governance of credit deterioration and the calibration of net interest revenue remain persistent impediments confronting the industry. Accordingly, this inquiry is undertaken to scrutinize the extent to which the Allowance for Impairment Losses (CKPN) and Net Interest Margin (NIM) exert bearing upon ROA, with a concomitant examination of whether institutional magnitude functions as a moderating variable within these nexuses, as observed across bourseenlisted banking entities in Indonesia spanning the quadrennial interval of 2021 through 2024. Secondary data culled from the annual and financial disclosures of banking institutions constitute the empirical bedrock of this inquiry. Panel data regression serves as the principal analytical apparatus, encompassing descriptive statistics, model adjudication protocols, namely the Chow and Hausman tests,  and classical assumption diagnostics. Empirical evidence reveals that CKPN and NIM each exert a discernible bearing upon ROA. Of particular salience is the moderating comportment of institutional magnitude, which attenuates the influence of CKPN on ROA whilst concurrently amplifying that of NIM. These revelations underscore the imperativeness of judiciously equilibrating risk-contingent provisioning directives and interest margin stewardship, with due cognizance of bank scale, in perpetuating sustainable profitability.
Analisis Faktor-Faktor Yang Mempengaruhi E-Loyalty Dengan E-Satisfaction Sebagai Intervening Pada Nasabah Livin’ By Mandiri Ikhsan Mawardi; Osly Usman; Ayatulloh Michael Musyaffi
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 PERSEPSI KEMUDAHAN DAN PERSEPSI KEGUNAAN TERHADAP PENERIMAAN PENGGUNA SISTEM INFORMASI AKADEMIK TERPADU Ayatulloh Michael Musyaffi; Arinal Muna; Nelia Fariani
JRAK: Journal of Accounting Research and Computerized Accounting Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this research is to evaluate the influence of perceieved usefulness and perceived ease of use to acceptance of SIKADU (Sistem Informasi Akademik Terpadu/academic information system) at Swadaya Gunung Jati University (Unswagati), based on student perception. The urgency of this study is this system just implemented by university. Using slovin method, the sample use 259 accounting students of 773 accounting students. Partial Least Square is used for data analysis. The results show, that perceived usefulness and perceived ease of use can influence the acceptance of SIKADU. Further, perceived ease of use have the most influence to acceptance of SIKADU. It means the most important of acceptance of SIKADU is ease of use than the usefulness of SIKADU it self.
Analisis Pengendalian Internal Kas Berbasis Kerangka COSO pada BUMDes Kalimas Siti Rizki Khaerunnisa; Ayatulloh Michael Musyaffi; Petrolis Nusa Perdana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.01

Abstract

This study aims to analyze internal cash control at BUMDes Kalimas based on the COSO framework. The study focuses on five components of internal control: control environment, risk assessment, control activities, information and communication, and monitoring activities. This research used a qualitative case study approach. Data were collected through interviews and documentation involving the Head of BUMDes, Treasurer, Supervisor, Village Head, and Village Treasurer selected using purposive sampling. The data were analyzed using thematic analysis. The results show that internal cash control at BUMDes Kalimas has generally been implemented adequately through SOPs, authorization procedures, reconciliation, reporting, and monitoring activities. However, risk assessment has not been conducted systematically, and financial recording is still performed manually, creating potential recording errors   Keywords: BUMDes, cash management, COSO, internal control, BUMDes governance.
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