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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 Jurnal Greenation Ilmu Akuntansi Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ilmu Sosial dan Humaniora 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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Analisis Financial Distress dan Fraud Pentagon dengan Moderasi Firm Size Terhadap Fraudulent Financial Statement Nurhidayah, Dhea Alifia; Zakaria, Adam; Musyaffi, Ayatulloh Michael
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.588

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, financial stability, ineffective monitoring, changes in auditor, changes of director, dan frequent CEO’s pictures, dengan firm size sebagai variabel moderasi, terhadap pendeteksian fraudulent financial statements. Sampel terdiri atas 43 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama 2019-2023, sehingga diperoleh 215 observasi. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model (CEM) melalui EViews 13. Hasil penelitian menunjukkan bahwa financial distress, changes in auditor, dan changes of director berpengaruh positif dan signifikan terhadap pendeteksian fraudulent financial statements, sedangkan financial stability berpengaruh negatif dan signifikan. Ineffective monitory dan frequent CEO’s pictures tidak berpengaruh signifikan. Analisis moderasi menunjukkan bahwa firm size tidak signifikan memoderasi hubungan antara financial stability dan fraudulent financial statements.  
Perancangan Standar Operasional Prosedur (SOP) Dan Laporan Pengelolaan Kas Pada TK Islam Ainul Yaqien Bekasi Mellika, Dwi; Musyaffi , Ayatulloh Michael; Nasution3, Hafifah
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zfkhkw64

Abstract

Penelitian ini untuk menganalisis Perancangan Standar Operasional Prosedur (SOP) Dan Laporan Pengelolaan Kas Pada TK Islam Ainul Yaqien Bekasi. Penelitian ini menggunakan metode Research and Development (R&D) atau penelitian dan pengembangan. Adapun waktu pelaksanaan penelitian ini dimulai pada bulan November tahun 2024 dan berlangsung hingga bulan Desember tahun 2025. Rangkaian kegiatan yang dilakukan dalam rentang waktu tersebut meliputi proses identifikasi masalah, pengumpulan data melalui observasi dan wawancara, perancangan SOP dan dokumen laporan kas, penyusunan draf hasil penelitian, serta proses penyempurnaan laporan. Pemilihan kurun waktu tersebut mempertimbangkan efektivitas pelaksanaan seluruh tahapan agar hasil penelitian yang diperoleh sesuai dengan tujuan dan dapat diterapkan secara praktis oleh lembaga yang bersangkutan.  Penelitian ini menunjukkan bahwa perancangan SOP dan laporan pengelolaan kas merupakan solusi yang relevan dan dibutuhkan untuk meningkatkan kualitas tata kelola administrasi keuangan di TK Islam Ainul Yaqien.
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; Khairunnisa, Hera; Musyaffi, Ayatulloh Michael
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
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 Mellika, Dwi Mentari, Mely Muhammad Faqih Arrizik Muhammad Yaser Alfarisy MUHAMMAD YUSUF Muhammad Yusuf Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution , Hafifah Nasution, Hafifah Nasution3, Hafifah Nelia Fariani Ni Made Divani Safitri Nuramalia Hasanah Nurhidayah, Dhea Alifia 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