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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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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): SEPTEMBER (Edisi Spesial)
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.
RANCANG BANGUN SISTEM INFORMASI AKUNTANSI KAS POSYANDU (SIAKDU) PADA KELURAHAN LUBANG BUAYA JAKARTA TIMUR Ali, Dirgantara Firhan; Nasution , Hafifah; Sasmi , Aji Ahmadi; Musyaffi , Ayatulloh Michael
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 10 (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.v2i10.2575

Abstract

Penelitian ini membuat rancang bangun sistem informasi akuntansi kas pada posyandu. Prosedur pengolahan data tumbuh kembang balita dilakukan dengan mencatat hasil pemeriksaan pada buku yang diberikan kepada anggota posyandu. Data tersebut kemudian direkap dalam buku kegiatan posyandu. Saat ini sistem informasi telah digunakan untuk mendukung bisnis pada perusahaan ataupun lembaga pemerintah. Salah satu contohnya yaitu sistem informasi pada posyandu yang dapat mendukung kegiatan posyandu serta membantu mengambil keputusan kesehatan ibu dan anak secara tepat. Jenis penelitian ini adalah Penelitian dan Pengembangan atau yang biasa disebut juga dengan Research & Development (R&D). Desain penelitian R&D yang digunakan dalam rancang bangun Sistem Informasi Akuntansi Kas Posyandu (SIAKDU) adalah dengan menggunakan metode FAST. Terdapat delapan tahapan di dalam metode FAST, namun pada penelitian ini hanya empat tahapan yang digunakan sampai dengan rancangan konseptual sistem. Bedasarkan hasil wawancara yang dilakukan dapat dijelaskan bahwa sistem informasi akuntansi kas yang saat ini diterapkan belum maksimal dan membutuhkan proses yang lama, dikarenakan proses penginputan data masih dilakukan secara manual yang menyebabkan pelaporan atas transaksi yang terjadi pada posyandu ke kelurahan mengalami keterlambatan. Maka dari itu diperlukannya suatu sistem yang dapat membantu posyandu dalam meningkatkan efektivitas dan efisiensinya. Sistem informasi akuntansi kas posyandu yang saat ini digunakan oleh posyandu di Kelurahan Lubang Buaya masih manual atau dapat dikatakan belum terkomputerisasi sepenuhnya. serta Konsep rancang bangun Sistem Informasi Akuntansi Kas Posyandu (SIAKDU) dibangun menggunakan Framework for the Application of System Thingking (FAST) atau metode pengembangan sistem yang menggunakan empat tahapan.
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

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

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

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

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

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

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.
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