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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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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)" Rudy Rahwana; Rida Prihatni; Ayatulloh Michael Musyaffi
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.
Pengaruh Audit Tenure, Fee Audit, dan Spesialisasi Auditor Terhadap Kualitas Audit dengan Ukuran Perusahaan Sebagai Variabel Kontrol Marsyandi Aulia; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Kualitas audit merupakan aspek penting dalam menjaga kredibilitas laporan keuangan, namun berbagai fenomena kegagalan audit menunjukkan bahwa kualitas audit masih menjadi isu yang perlu dikaji. Penelitian ini bertujuan menganalisis pengaruh audit tenure, fee audit, dan spesialisasi auditor terhadap kualitas audit dengan ukuran perusahaan sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan sektor Consumer Non-Cyclicals dan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Sampel dipilih menggunakan metode purposive sampling dan menghasilkan 177 observasi yang dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa fee audit berpengaruh positif signifikan terhadap kualitas audit, sedangkan audit tenure, spesialisasi auditor, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas audit. Temuan ini menunjukkan bahwa besaran fee audit menjadi faktor yang lebih berperan dalam menjelaskan kualitas audit dibandingkan karakteristik hubungan auditor dengan klien, tingkat spesialisasi auditor, maupun ukuran perusahaan
Pengukuran Kesuksesan Sistem Informasi Pembayaran Pajak Kendaraan Bermotor dengan Samsat Digital Nasional (SIGNAL) Menggunakan Model DeLone & McLean Fikri Fadilah; Etty Gurendrawati; Ayatulloh Michael Musyaffi
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1487

Abstract

Penelitian ini bertujuan menganalisis kesuksesan aplikasi Samsat Digital Nasional (SIGNAL) menggunakan model DeLone dan McLean melalui pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap niat menggunakan serta kepuasan pengguna, kemudian pengaruh niat menggunakan dan kepuasan pengguna terhadap manfaat bersih. Penelitian menggunakan pendekatan kuantitatif dengan desain survei terhadap 150 wajib pajak kendaraan bermotor yang pernah menggunakan SIGNAL. Data dikumpulkan melalui kuesioner daring dengan skala Likert lima poin dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa kualitas sistem, kualitas informasi, dan kualitas layanan berpengaruh positif dan signifikan terhadap niat menggunakan dan kepuasan pengguna. Kualitas layanan memberikan pengaruh terbesar terhadap kepuasan pengguna, sedangkan niat menggunakan menjadi prediktor utama manfaat bersih. Kepuasan pengguna juga berpengaruh positif dan signifikan terhadap manfaat bersih, meskipun pengaruhnya lebih kecil. Model mampu menjelaskan 48,4% variasi niat menggunakan, 43,2% kepuasan pengguna, dan 42,1% manfaat bersih. Temuan menegaskan pentingnya peningkatan layanan bantuan, keakuratan informasi, kestabilan sistem, keamanan data, dan sinkronisasi status pembayaran untuk memperkuat keberlanjutan penggunaan serta manfaat aplikasi SIGNAL bagi wajib pajak dan mendukung peningkatan efisiensi pelayanan pajak kendaraan bermotor nasional.
Perancangan Standar Operasional Prosedur (SOP) dan Pedoman Akuntansi Pengelolaan Kas pada Raudhatul Athfal Nurul Amal Bekasi Timur Nazila Alvi Ramadhani; Ayatulloh Michael Musyaffi; Aji Ahmadi Sasmi
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.0701.03

Abstract

This study aims to design Standard Operating Procedures (SOP) and accounting guidelines for cash management at Raudhatul Athfal Nurul Amal Bekasi Timur. The study addresses problems related to cash management, including manual cash recording, unorganized transaction documentation, and the absence of written procedures for cash receipts and disbursements. This research employed a Research and Development (R&D) method using the ADDIE model, limited to the analysis, design, and development stages. Data were collected through interviews, observations, and documentation involving school management personnel. The analysis stage utilized the PIECES framework to identify institutional needs and problems. The study resulted in two products: a cash management SOP and accounting guidelines. The SOP provides procedures for cash receipts and disbursements, while the accounting guidelines include account classifications, journal illustrations, and Excel-based recording formats. The products were considered useful and appropriate for supporting more structured and accountable cash management activities.
Perancangan Standar Operasional Prosedur Dalam Pencatatan Penerimaan dan Pengeluaran Kas Pada TK Islam Al-Khaeriyyah Muhammad Yaser Alfarisy; Indra Pahala; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.01

Abstract

Designing a Standard Operating Procedure (SOP) for recording cash receipts and disbursements at Al-Khaeriyyah Islamic Kindergarten as an effort to improve internal control. The research employed a Research and Development (R&D) approach using the ADDIE model. The analysis stage was conducted through interviews, observations, and documentation to identify issues in the cash recording process. The design and development stages produced a draft SOP for cash receipts and disbursements. Implementation was carried out through socialization involving the principal, treasurer, and administrative staff, while the evaluation stage utilized open-ended questionnaires that showed highly positive responses. The results indicate that the SOP serves as an effective guideline for recording cash receipts and disbursements at the school. Future research is recommended to conduct comprehensive implementation and evaluation, as well as further development of the SOP.
Analisis Sistem Informasi Akuntansi Perlengkapan Barang melalui SISTERPAULA pada Puskesmas Kecamatan Pulogadung Ni Made Divani Safitri; Hera Khairunnisa; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.05

Abstract

The management of general inventory at Puskesmas Kecamatan Pulogadung, which involves various service units and subsidiary health centers, has been properly recorded; however, it still faces challenges due to the manual recording process during the monthly usage recapitulation stage. These conditions result in delays in data recapitulation, potential recording errors, and difficulties in preparing inventory reports. This study aims to design an updated inventory recording system that automates integrated inventory data recapitulation. The research method used is Research and Development, focusing on system design and the development of a user guide module. The proposed system includes recording incoming and outgoing goods and generating inventory reports directly connected to Microsoft Excel. The results of this study are an inventory recording system design and a user guide module expected to improve the effectiveness, accuracy, and accountability of inventory management at Puskesmas Kecamatan Pulogadung
Optimalisasi Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Jakarta Timur Muhammad Kamaluddin; Tresno Eka Jaya; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.08

Abstract

This study aims to analyze the growth rate of advertising tax revenue in the Administrative City of East Jakarta during 2020–2024, examine the advertising tax target-setting process, and identify optimization efforts undertaken by the DKI Jakarta Provincial Revenue Agency (Bapenda). This research employs a descriptive qualitative approach using primary and secondary data. Primary data were obtained through interviews with Bapenda officials, while secondary data were collected from regional revenue reports, regulations, and relevant literature. Data analysis was conducted through data reduction, data presentation, growth rate analysis, and conclusion drawing. The results indicate that advertising tax revenue growth fluctuated during the study period, with an average growth rate of 7.98%, categorized as unsuccessful. The target-setting process is based on applicable regulations, historical realization, and potential calculations. Furthermore, optimization efforts have not been fully implemented, as only four of the six recommended regional tax optimization strategies have been applied.
Perancangan Laporan Keuangan Berdasarkan ISAK 335 Studi Kasus Yayasan Xyz Menggunakan Ms.Excel Nicolas; Etty Gurendrawati; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.15

Abstract

This study aims to design financial statements based on Interpretation 335 of the Financial Accounting Standards at the XYZ Foundation. The urgency of this study stems from the still-low level of adoption of financial reporting standards among nonprofit organizations, particularly with regard to Interpretation 335, which has the potential to lead to a lack of transparency and accountability in financial management. Additionally, there is a research gap in the form of the lack of practical guidelines or templates that foundations can use to prepare financial statements in accordance with applicable standards. This study employs a Research and Development (R&D) methodology using the ADDIE model, with a focus on the development phase. Data was collected through interviews with the foundation’s treasurer and secretary. The data analysis technique used in this study is qualitative descriptive analysis. The XYZ Foundation has not yet implemented or prepared financial reports in accordance with these standards. The results of this study produced a financial reporting template in accordance with Interpretation 335 of the Financial Accounting Standards, consisting of a Statement of Financial Position, a Statement of Comprehensive Income, a Statement of Changes in Net Assets, a Cash Flow Statement, and Notes to the Financial Statements.
Pemenuhan Amanah Pengelolaan Kas Sesuai Standar Akuntansi Keuangan pada Masjid Al-Huda Hafiz Surya Chandra Izwandi; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.09

Abstract

This applied study aims to develop a web-based cash management prototype for Masjid Al-Huda. The study addresses manual cash records, the absence of written procedures, unstructured transaction archives, and limited access to financial information for congregants. The prototype was developed using a partial Rapid Application Development approach through requirements planning, system design, and development. Data were obtained through observation, interviews with mosque administrators, and review of available cash records. The result is a localhost-based prototype that supports cash receipt and disbursement recording, cash recapitulation, cash flow report generation, document management, and public-information pages. The cash procedures and flowcharts were used as the procedural basis for the system design. Limited testing with the mosque treasurer indicated that the main functions were aligned with initial user needs, with improvement suggestions for account codes and transaction-category filters.
Perancangan dan Pembangunan Website Manajemen Kas pada BUMDes Megamendung Jaya Faldi Azwar; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (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.0702.06

Abstract

This study aims to design and develop a web-based cash management system for BUMDes Megamendung Jaya, a village-owned enterprise in Bogor Regency, West Java, that manages five business units: a health clinic, a coffee house, a tourism division, camping-equipment rental, and an internet service unit. The problem addressed is that cash recording is still performed manually and separately across units, causing input errors, delayed reporting, and limited public access to performance information. This study applies a Research and Development (R&D) method using the System Development Life Cycle (SDLC) with a Waterfall model, covering requirements analysis, system design, implementation, testing, and evaluation. Data were collected through observation, interviews with the BUMDes director, and documentation of existing cash-recording formats. The system was built with PHP (Laravel), Bootstrap, and MySQL, and produces cash receipt and disbursement records, automatically generated cash reports referring to the Financial Accounting Standards for Private Entities (SAK EP), and a public performance dashboard.
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