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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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Optimalisasi Akuntanbilitas Masjid At-Thaibah Melalui Laporan Keuangan dengan Ms. Excel Berdasarkan ISAK 335 Anggi Novia Fitriani; Ayatulloh Michael Musyaffi; Eka Septariana Puspa
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.0702.02

Abstract

This study aims to optimize the accountability of At-Thaibah Mosque by developing financial statements using Microsoft Excel based on ISAK 335. The problem identified was that the mosque’s financial recording was still limited to simple cash inflow and outflow records, so it had not presented comprehensive financial information. This study used the Research and Development (R&D) method with the Waterfall model, consisting of analysis, design, implementation, verification, and maintenance stages. Data were collected through observation, interviews, and documentation. The result is an integrated Microsoft Excel-based financial reporting template that produces five financial statements according to ISAK 335. The template improves recording order, reporting efficiency, transparency, and financial accountability at At-Thaibah Mosque.
ENVIRONMENT RISK EXPOSURE DAN FIRM VALUE : BUKTI EMPIRIS DARI SUBSEKTOR BATUBARA DAN DIVERSIFIED METALS DI BEI PERIODE 2021-2024 Puspita Romadhona; IGKA Ulupui; Ayatulloh Michael Musyaffi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7599

Abstract

Penelitian ini menguji pengaruh salah satu bagian dari ESG yaitu efek environment risk terhadap nilai perusahaan pada industri ekstraktif di Indonesia, dengan fokus komparatif pada dua sub-sektor yaitu batubara (coal) dan logam diversifikasi (diversified metals). Objek penelitian menggunakan data panel 12 perusahaan tercatat di Bursa Efek Indonesia periode 2021-2024, dengan environment risk diukur melalui skor pilar Environment dari Sustainalytics, dan nilai perusahaan diukur dengan Tobin's Q. Metode analisis menggunakan analisis regresi linier berganda dengan pendekatan Ordinary Least Squares (OLS) yang memasukkan dummy sub-sektor dan term interaksi untuk menguji efek moderasi. Dilakukan juga uji Chow untuk menguji perbedaan struktur regresi antar sub-sektor. Hasil penelitian menunjukkan bahwa environment risk berpengaruh negatif signifikan terhadap nilai perusahaan pada sub-sektor diversified metals, namun tidak signifikan pada sub-sektor batubara. Term interaksi environment risk dengan dummy sub-sektor batubara bertanda positif signifikan, menunjukkan struktur regresi yang berbeda secara nyata antar subsektor. Temuan ini berarti bahwa pasar telah memberlakukan diskon struktural pada subsektor batubara sehingga perubahan skor environment risk pada perusahaan batubara tidak lagi menjadi faktor utama dalam penilaian pasar. Implikasi praktis dari temuan ini menunjukkan bahwa perbaikan profil lingkungan memberikan kontribusi yang lebih besar terhadap peningkatan valuasi perusahaan pada subsektor diversified metals dibandingkan sub-sektor batubara.
Analisis Faktor yang Memengaruhi Penggunaan Shopee sebagai Aplikasi E-Commerce pada Mahasiswa Kinanty Ajeng Sulistiawati; Osly Usman; Ayatulloh Michael Musyaffi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/whesyp25

Abstract

The development of digital economic technology has triggered a shift from conventional to electronic-based transaction patterns in Indonesia, with Shopee dominating as the most popular e-commerce platform among students. This study aims to analyze the influence of Technology Acceptance Model (TAM) factors on the sustained actual usage of the Shopee application among active students in the Greater Jakarta (Jabodetabek) area. A quantitative causal approach with a survey method was employed, using an online questionnaire based on a 1–6 Likert scale distributed to 200 active student respondents from five State Universities (PTN) in Jabodetabek through purposive sampling. The primary data were analyzed using Structural Equation Modeling (SEM) operated through Confirmatory Factor Analysis (CFA), along with mediation testing using the Sobel test. The empirical results reveal that all twelve proposed hypotheses were accepted, showing positive and significant effects. Perceived ease of use proved to be the key driver in enhancing perceived usefulness, attitude toward use, and behavioral intention among students. Furthermore, attitude and behavioral intention were found to serve as effective mediating variables, transforming psychological motivation into actual, routine use of the Shopee application in daily activities. These findings are expected to contribute theoretically to the TAM model and offer practical recommendations for marketing strategies in the digital retail industry.
Analisis Implementasi Kode Etik Profesi Auditor atas Seksi 110 Prinsip Dasar Etika IAPI Dewi Cahya Ningsih; Ayatulloh Michael Musyaffi; Tri Hesti Utaminingtyas
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/eymmr513

Abstract

This study aims to analyze the application of the basic principles of auditor ethics in Section 110 of the IAPI Code of Ethics at KAP XYZ & Partners, the challenges in its implementation, as well as the roles of IAPI and P2PK in fostering and supervising ethical compliance. This study employs a qualitative approach using the case study method. The results indicate that: (a) The application of the five ethical principles (integrity, objectivity, competence, confidentiality, and professional conduct) is well-established and integrated into audit procedures; (b) Major challenges include client pressure, threats to independence, time constraints, and audit cost dilemmas; (c) IAPI conducts supervision and guidance through mandatory PPL, quality reviews, and tiered sanctions; (d) P2PK performs risk-based supervision in accordance with PMK No. 186/2021 through client reporting requirements, periodic inspections, and the imposition of administrative sanctions. This study is limited to involving only partners and senior auditors as informants, so the perspectives from mid-level management such as supervisors or audit managers have not been explored. In addition, the focus of this study is only on Section 110 of KEPAP 2021, without examining other sections that are relevant to the challenges found in the field. Future research is suggested to expand the scope by involving various levels of positions within public accounting firms, as well as examining other sections in KEPAP 2021.
Perancangan Sistem Informasi Akuntansi Berbasis Web untuk Mendukung Pengelolaan Keuangan pada SMP Al-Fattah Andong Maharani Dewi; Ayatulloh Michael Musyaffi; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Proyek ini bertujuan untuk merancang dan membangun Sistem Informasi Akuntansi (SIA) berbasis web guna mendukung pengelolaan keuangan pada SMP Al-Fattah Andong. Latar belakang proyek ini didasari oleh proses pencatatan penerimaan dan pengeluaran kas sekolah yang masih dilakukan secara manual menggunakan buku kas dan Microsoft Excel, sehingga rawan terjadi kesalahan pencatatan, duplikasi data, serta menyulitkan penyusunan laporan keuangan secara cepat dan akurat. Metode pengembangan sistem yang digunakan adalah metode Waterfall dengan perancangan sistem digambarkan menggunakan Use Case Diagram dan Activity Diagram kemudian dikembangkan menggunakan Framework Laravel dengan basis data MySQL. Sistem yang dihasilkan memiliki sembilan fitur utama, yaitu Login, Dashboard, Penerimaan Kas, Pengeluaran Kas, Buku Besar, Laporan Saldo Kas, Akun Transaksi, Pengguna, Pengaturan, dan Audit Log. Pengujian sistem dilakukan menggunakan metode Black Box Testing dan menunjukkan bahwa seluruh fitur telah berfungsi sesuai dengan kebutuhan pengguna. Hasil implementasi menunjukkan bahwa sistem yang dibangun mampu membantu bendahara sekolah dalam mengelola transaksi keuangan secara lebih efektif, terstruktur, dan terintegrasi, serta meningkatkan transparansi dan akuntabilitas pengelolaan keuangan pada SMP Al-Fattah Andong
Perancangan Instrumen Evaluasi Sistem Pengendalian Intern Berbasis Kerangka Kerja COSO Ari Permana; Adam Zakaria; Ayatulloh Michael Musyaffi
Indonesian Accounting Research Journal Vol. 6 No. 2 (2026): Vol. 6 No. 2 (2026): Indonesian Accounting Research Journal (February 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i2.6832

Abstract

This study aims to design a comprehensive internal control system evaluation instrument based on the COSO Internal Control–Integrated Framework (2013) to support governance effectiveness and organizational sustainability in state-owned social insurance enterprises. Despite regulatory requirements mandating periodic internal control evaluations, many state-owned enterprises still lack standardized and measurable evaluation tools, resulting in fragmented and partial assessments. Addressing this gap, this research develops a COSO-based evaluation instrument integrated with national governance regulations and risk maturity principles.Using a project-based research design, data were collected through triangulation methods, including interviews, observations, documentation analysis, and questionnaires involving internal auditors and employees across head office and branch units. The instrument was constructed based on five COSO components, seventeen principles, and eighty points of focus, supported by a structured scoring system to assess both the existence (present) and effectiveness (function) of internal controls.This study contributes to the literature on internal control and sustainability governance by providing a replicable and context-sensitive evaluation framework for public sector and social insurance organizations in emerging economies. Practically, the proposed instrument offers internal auditors and regulators a structured tool to enhance accountability, risk management, and long-term organizational sustainability
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