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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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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): JULI-DESEMBER
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.
The Effect of Profitability, Liquidity and Firm Size on Firm Value with Dividend Policy as a Moderating Variable Rahmansyah, Moch. Fahrul; Musyaffi, Ayatulloh Michael; Widyastuti, Umi
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.v4i7.15057

Abstract

This study investigates the impact of profitability, liquidity, and firm size on firm value, with dividend policy serving as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. From a total of 83 listed firms, 17 were selected using purposive sampling for analysis. The study applies the Moderated Regression Analysis (MRA) technique and processes panel data using EViews version 13. The findings indicate that profitability significantly and positively influences firm value, whereas liquidity has a negative impact. Firm size also shows a significant positive effect on firm value. Although dividend policy does not have a significant direct effect on firm value, it does moderate the relationship between liquidity and firm value by strengthening it. However, it does not moderate the effect of profitability or firm size on firm value.
Perancangan Sistem Informasi Pengelolaan Keuangan Berbasis Microsoft Excel pada TK Islam Amalia Siti Nurchaliza; Diah Armeliza; Ayatulloh Michael Musyaffi
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 5b (2025): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xpke7484

Abstract

This study aims to design a financial management information system based on Microsoft Excel for TK Islam Amalia in order to improve the efficiency and effectiveness of financial recording and reporting. In addition, the study analyzes the existing financial management practices and evaluates user perceptions of the developed system using the Technology Acceptance Model (TAM). This research employs a Research and Development (R&D) method with the ADDIE model, consisting of the analysis, design, and development stages. Data collection techniques include structured interviews, observation, and documentation. The results indicate that financial management at TK Islam Amalia is still conducted manually and does not follow a standardized accounting cycle, such as journal entries, ledgers, and comprehensive financial reports. This is mainly due to limited human resources and a lack of understanding of financial applications. The Excel-based system designed in this study helps users to automatically record transactions, prepare more structured financial reports, and improve the ease and accuracy of financial recording. The findings emphasize the importance of improving financial management systems, enhancing user understanding, and optimizing the use of simple technology to support effective and accountable financial management at TK Islam Amalia in the future.  
Pengembangan model pengendalian internal berbasis framework COSO dalam konteks pesantren Azwar, Ujang; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7691

Abstract

Purpose – This study aims to analyze the internal control conditions and weaknesses that occur in Islamic boarding schools, so that researchers can provide priority recommendations for improvement to mitigate the risks that occur. In addition, researchers developed internal controls from COSO so that they can be applied and understood by Islamic boarding school stakeholders in an easy, relevant, and effective manner. Methods – Project-based research was chosen in this study because it aimed to develop a model of internal control specific to Islamic boarding schools. The development used the 4D model, which consists of define, design, develop, and disseminate. Data were collected using observation, interviews, and documentation techniques. Meanwhile, the researchers used a risk matrix and triangulation techniques to process the data produced. Findings – This study produced two outputs: first, a SACICK (self-assessment checklist of internal control kits) evaluation guideline, which is useful for assessing the condition of internal control systems and mitigating risks; and second, recommendations for improvement in the form of a risk analysis report, which is useful as a database for mitigating risks in the following year. Implications – The implications of this research for Islamic boarding schools include the need to maintain, improve, supplement, and clarify categories in accordance with the internal control framework. Originality – This study differs from previous studies in terms of developing an internal control model that can be used to assess internal control conditions and mitigate risks.
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