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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 Ilmiah Akuntansi Kesatuan 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 Journal of Accounting, Finance, and FinTech Advancements INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
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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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
Optimalisasi Pajak Reklame dalam Meningkatkan Pendapatan Asli Daerah Kota Jakarta Timur Muhammad Kamaluddin; Jaya, Tresno Eka; 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.0603.08

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.
Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance Suryaningtiyas, Hendrarini; Purwohedi, Unggul; Musyaffi, Ayatulloh Michael
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4990

Abstract

This study aims to examine the role of cognitive analytics in measuring Environmental, Social, and Governance performance and its influence on investment decisions with corporate governance as a moderating variable. This study uses a qualitative approach in the form of library research with a systematic, analytical, and critical descriptive analysis method of relevant literature. Data were collected from 100 articles indexed in the Scopus database for the period 2022-2025, then analyzed using bibliometric analysis and data visualization through Harzing’s Publish or Perish and VOSviewer software. Governance was the most discussed topic, followed by ESG performance and investment decisions. English was the dominant language in publications, with the main fields of study being Business, Management, and Accounting. Publication trends showed a significant increase from year to year, especially in 2024 and 2025. Factors that shape ESG performance, as well as governance aspects such as board size and diversity. Investment decision-making, behavioral factors such as prospects, heuristics, and herding are the main focus. Corporate governance acts as a moderator that strengthens the relationship between ESG performance and investment decisions. An integrative conceptual model linking these three variables with cognitive analytics as a measurement and analysis tool is proposed to improve sustainable decision-making.
Perancangan Laporan Keuangan Berdasarkan ISAK 335 Studi Kasus Yayasan Xyz Menggunakan Ms.Excel Nicolas; Gurendrawati, Etty; Michael Musyaffi, Ayatulloh
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.
THE ROLE OF THE GOVERNMENT’S INTERNAL CONTROL SYSTEM, E-PROCUREMENT, APIP CAPABILITIES, AND ORGANISATIONAL CULTURE IN FRAUD PREVENTION IN GOVERNMENT PROCUREMENT OF GOODS AND SERVICES Wijang Ardi Rahmadi; Ayatulloh Michael Musyaffi; Adam Zakaria
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031145

Abstract

This study aims to analyse the influence of the effectiveness of the Government Internal Control System (SPIP), the implementation of e-procurement, the capabilities of the Government Internal Audit Agency (APIP), and organisational culture on the prevention of fraud in the procurement of government goods and services. The background to this study is based on the prevalence of irregularities in public sector procurement processes, despite the implementation of various control mechanisms and digitalisation. This study employs a quantitative approach with an explanatory research design. Primary data were collected via a survey using a questionnaire. The sample comprised 202 respondents, who were Internal Government Oversight Officers (APIP) at Inspectorates within 19 Ministries/Agencies in the Polhukam PMK sector, selected using proportionate stratified random sampling. Hypothesis testing and data analysis were conducted using Structural Equation Modelling – Partial Least Squares (SEM-PLS) with the aid of SmartPLS software. The research results demonstrate that the effectiveness of the government’s internal control system, e-procurement, APIP capabilities, and organisational culture have a positive and significant influence on fraud prevention. In particular, organisational culture was found to be the variable with the most dominant influence in determining the success of fraud prevention within government agencies. The findings of this study provide a theoretical and practical contribution, demonstrating that fraud prevention cannot rely solely on strengthening formal systems and updating technology, but is instead largely determined by the internalisation of integrity values and the exemplary conduct of leadership within the agency.
THE IMPLEMENTATION OF RISK-BASED INTERNAL AUDIT AS A MODERATING VARIABLE IN THE EFFECT OF INDEPENDENCE, COMPETENCE, AND AUDITOR ETHICS ON AUDIT QUALITY Dian Dwi Hapsoro; Choirul Anwar; Ayatulloh Michael Musyaffi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 9 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20031165

Abstract

This study aims to examine the effect of auditor independence, competence, and ethics on audit quality, with the implementation of Risk-Based Internal Audit (RBIA) serving as a moderating variable. The study was conducted on Government Internal Supervisory Apparatus (APIP) employed at inspectorates within ministries or government institutions in the political and law enforcement sectors. The study employed primary data collected through questionnaires. Data analysis was performed using SmartPLS version 4, with a sample of 112 auditors. The results indicate that independence, competence, and auditor ethics each have a positive and significant effect on audit quality. Furthermore, the implementation of Risk-Based Internal Audit as a moderating variable was found to strengthen the influence of auditor ethics on audit quality. However, it tended to weaken the influence of independence and competence on audit quality.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Musyaffi, Ayatulloh Michael; Khairunnisa, Hera; Wastuti, Wahyu; Purwohedi, Unggul; Yusuf, Muhammad; Sudiati, Rochma; Wolor, Christian Wiradendi; Adha, Maulana Amirul
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
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.
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 Choirul Anwar Christian Wiradendi Wolor Cindy Agustina Diah Armeliza Dian Anita Nuswantara Dian Dwi Hapsoro Divana Putri Tiva Alovani Simangunsong Djoewita, Djoewita Dzikrika Bunga Ardika Etty Gurendrawati Etty Gurendrawati, Etty Evriansyah, Evriansyah 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 Ikhsan Mawardi Indra Pahala Irwanto Irwanto Kayati Kayati Kayati, Kayati Khairunnisa, Hera Kurniati, Fitrina Mardi Mardi Marsellisa Nindito Marsellisa Nindito, Marsellisa Martin Quinn Maulana Amirul Adha Maulida, Meisa Mellika, Dwi Mentari, Mely Muhammad Faqih Arrizik Muhammad Kamaluddin Muhammad Yaser Alfarisy Muhammad Yusuf Muhammad Yusuf MUHAMMAD YUSUF Mulyani, Heni Naila Fadhilni Nariswari, Anindya Nasution , Hafifah Nasution, Hafifah Nasution3, Hafifah Nelia Fariani Ni Made Divani Safitri Nicolas 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 Sudiati, Rochma Sugangga, Fannie Suparno Suparno Suryaningtiyas, Hendrarini Teuku Rio Febrian Alfa Risky Tondang, Petrus Delpansius Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Umi Widyastuti Unggul Purwohedi Usman , Osly Wastuti, Wahyu Wijang Ardi Rahmadi Yuni Widawati Zainal, Rr Fauziah Nur Rahmasari Putri Zairin, Gentiga Muhammad Zakaria, Adam