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Ramadhan, Muh Syahru
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Analisis Faktor-Faktor yang Mempengaruhi Intergritas Laporan Keuangan pada Perusahaan Manufaktur Ramadhan, Muh. Syahru; Iskandar, Rizkiana
Jurnal Pendidikan Tambusai Vol. 5 No. 1 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.869 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor, komisaris independen, ukuran dewan komisaris, komite audit, kepemilikan manajerial, kepemilikan institusional, kualitas audit, serta integritas ukuran keuangan perusahaan. melaporkan. Populasi penelitian dalam penelitian ini adalah perusahaan manufaktur. Sedangkan pengambilan sampel secara purposive dilakukan dengan teknik pengambilan sampel dan pengumpulan data berupa laporan keuangan tahunan 2014-2018. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh terhadap variabel dependen. Sedangkan variabel pengujian audit parsial komite audit, kualitas audit, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel independensi auditor, komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Nilai Adjusted R-square yang menunjukkan kemampuan model dalam menjelaskan variabel dependen sebesar 87,1%, sedangkan sisanya sebesar 12,9% dipengaruhi oleh variabel lain di luar model penelitian ini
Analisis Determinan yang Mempengaruhi Kualitas Laporan Keuangan (Studi pada BPKAD Kabupaten Dompu) Wulandari, Apriliyani; Mahmud, Mahmud; Ramadhan, Muh. Syahru
Jurnal Pendidikan Tambusai Vol. 5 No. 1 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, sistem pengendalian internal, dan teknologi informasi terhadap kualitas laporan keuangan. Hal ini karena laporan keuangan dengan kualitas yang baik dapat membantu dalam proses pengambilan keputusan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada seluruh kepala dan staf Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Dompu. Total responden dalam penelitian ini berjumlah 50 responden. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kompetensi sumberdaya manusia dan teknologi informasi mempengaruhi kualitas laporan keuangan. Sedangkan sistem pengendalian internal tidak berpengaruh terhadap kualitas laporan keuangan. Hasil penelitian ini dapat digunakan sebagai bahan pertimbangan bagi instansi pemerintah Kabupaten Dompu dalam memperoleh kualitas laporan keuangan pemerintah daerah kearah yang lebih baik.
Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
BAGAIMANA MENGOPTIMALKAN KUALITAS PROBITY AUDIT? Muh Syahru Ramadhan; Chairul Adhim
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.36

Abstract

Abstrak – Bagaimana Mengoptimalkan Kualitas Probity Audit?Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi yang dapat diupayakan oleh pemerintah daerah untuk menghasilkan probity audit yang lebih berkualitas.Metode – Penelitian ini menggunakan pengujian regresi linier berganda. Sampel penelitian ini adalah auditor internal pemerintah daerah Kabupaten Dompu.Temuan – Penelitian ini menemukan kualitas probity audit dapat ditingkatkan oleh pemerintah daerah dengan berbagai strategi. Pada sisi lainnya, probity audit terbukti secara empiris mampu mendeteksi maupun mencegah terjadinya kecurangan dalam alur pengadaan barang dan jasa. Teori stewardship menjadi relevan dalam temuan ini.Implikasi Teori dan Kebijakan – Inspektorat harus mengoptimalkan kualitas probity audit. Berbagai upaya dapat dilakukan, seperti meningkatkan kompetensi auditor dan memaksimalkan fasilitas untuk mendukung implementasi sistem pengendalian internal.Kebaruan Penelitian – Penelitian ini menguji aspek internal dan eksternal agar kualitas probity audit menjadi lebih optimal. Abstract – How to Optimize the Quality of Probity Audit? Main Purpose – This study seeks to identify strategies that local governments can strive to produce more qualified audit probity. Method – This research uses multiple linear regression testing. The sample of this study is the internal auditor of the Dompu Regency.Main Findings – This study found that local governments can improve the quality of audit integrity with a variety of strategies. On the other hand, a probity audit is empirically proven to detect and prevent fraud in the flow of procurement of goods and services. Stewardship theory becomes relevant in these findings. Theory and Practical Implications – The Inspectorate should optimize the quality of audit probity. Various efforts can be made, such as improving the competence of auditors and maximizing facilities to support the implementation of internal control systems. Novelty – This research examines internal and external aspects so that the quality of audit probity becomes more optimal.
EFEKTIVITAS PROBITY AUDIT DALAM MENCEGAH KECURANGAN PENGADAAN BARANG DAN JASA Muh Syahru Ramadhan; Johan Arifin
Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2019.10.3.32

Abstract

Abstrak: Efektivitas Probity Audit dalam Mencegah Kecurangan Pengadaan Barang dan Jasa. Studi ini berupaya meneliti efektivitas penerapan probity audit dalam pencegahan kecurangan penyediaan barang dan jasa. Pendekatan studi kasus digunakan sebagai metode pada Inspektorat Provinsi DKI Jakarta tahun 2016. Hasil studi menunjukkan bahwa probity audit yang dilaksanakan oleh Inspektorat Provinsi DKI Jakarta selama tahun 2016 belum optimal. Hal tersebut disebabkan masih digunakannya sampling data dalam proses probity audit dan tahapan probity audit juga belum dilakukan secara keseluruhan. Selain itu terdapat hambatan pada penerapan probity audit berupa adanya keterbatasan sarana dan prasarana, anggaran, kompetensi auditor, waktu, sumber daya manusia, dan dokumentasi.                                                                                                                                                                                       Abstract: The Effectiveness of Probity Audit in Preventing Procurement Fraud. This study seeks to examine the effectiveness of applying probity audits in preventing the fraudulent provision of goods and services. The case study approach was used as a method in the DKI Jakarta Provincial Inspectorate in 2016. The results show that the probity audit was not optimal. This is because sampling data was still used in the probity audit process, and the probity audit stage has not been carried out as a whole. Also, there are obstacles to the implementation of the audit probity in the form of limited facilities and infrastructure, budget, auditor competence, time, human resources, and documentation.
Fraud detection in the procurement of goods and services Muh. Syahru Ramadhan; Chairul Adhim
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art1

Abstract

This study aims to determine the various factors that can affect the detection of fraud in the procurement of goods and services. Sampling with a certain sampling method. The research data were tested using multiple regression test. This study found that the competence of human resources has a negative and significant effect on fraud detection. Meanwhile, facilities and infrastructure, internal control systems, and quality audit probity all have a positive and significant effect on fraud detection. However, the pressure on the time budget does not affect the detection of fraud. Auditors have proven to have the experience and competence to carry out their duties. In addition, the available facilities and infrastructure as well as the structure of the Internal Audit unit as well as the quality of the probability audit are in accordance with the needs. The results of the study can be used as a reference for evaluating the performance of audit probity to detect fraud and improve the management system for the procurement of goods and services in the Dompu government. Quantitative research to detect fraud in the procurement of goods and services is still very limited, and this research is the first where the sample is from the party conducting the probity audit (Inspectorate), the planning party (DPPKAD/Department of Revenue, Financial Management and Regional Assets), and implementation (ULP/Procurement Service Unit) acquisition of goods and services.
Analisis Determinan Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Dompu Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi Muh. Syahru Ramadhan; Samsudin; Rahmatul Laili
Jurnal Multidisiplin Madani Vol. 2 No. 1 (2022): January 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.242 KB)

Abstract

This study aims to determine the various factors that can affect the compliance of rural and urban land and building taxpayers in Dompu district with taxpayer awareness as a moderating variable. Sampling using purposive sampling method. The type of data used in this research is primary data, which is collected through surveys. Respondents in this study were taxpayers who were in 4 sub-districts, namely taxpayers in Woja District, Pajo District, Hu'u District and Dompu District with a total of 100 respondents. The data analysis technique used multiple linear regression analysis using SPSS tools. This study found that taxpayer knowledge, tax sanctions affect the compliance of PBB-P2 taxpayers in Dompu Regency. Then the knowledge of taxpayers with awareness of taxpayers as a moderating variable affects taxpayer compliance with moderating variables of taxpayer awareness. Tax sanctions with taxpayer awareness as a moderating variable affect taxpayer compliance.
Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics Rizkiana Iskandar; Muh. Syahru Ramadhan; Mulyati Mulyati; Chairul Adhim
Journal of Business and Management Review Vol. 3 No. 3 (2022): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr33.3112022

Abstract

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.
The Effect of Internal Factors and Exchange Rate on Sharia Banking Liquidity in Indonesia Muh. Syahru Ramadhan; Rizkiana Iskandar; Yeye Suhaety; Nurul Hayat
Journal of Business and Management Review Vol. 3 No. 5 (2022): (Issue-May)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr35.3572022

Abstract

Islamic banking is quite unique because it prioritizes its operational activities on financing distribution, this raises a phenomenon related to liquidity problems. This study aims to examine the influence of internal factors, namely capital, credit risk level, third party funds, and external factors, namely the excange rate on the liquidity level of Islamic banks in Indonesia. This study uses a quantitative approach using purposive sampling method in sampling. The test was carried out with multiple linear regression. The results showed that capital and credit risk level can affect liquidity. Meanwhile, third party funds and exchange rates are not proven in determining the level of liquidity of Islamic banks in Indonesia.
OPTIMALKAH PROSES AUDIT FORENSIK DAN INVESTIGASI SELAMA COVID-19? Muh Syahru Ramadhan; Mulyati Mulyati
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.20

Abstract

Abstrak – Optimalkah Proses Audit Forensik dan Investigasi selama Covid-19?Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi audit agar pemerintah provinsi dapat lebih optimal untuk menghasilkan pendeteksian korupsi yang lebih berkualitas pada masa Covid-19.Metode – Penelitian ini menggunakan metode regresi linear berganda. Responden penelitian berasal dari instansi pemerintah provinsi dan daerah.Temuan Utama – Penelitian ini menemukan bahwa seluruh karakteristik dalam audit forensik yaitu independensi, objektivitas, dan skeptisisme profesional auditor forensik dapat mempengaruhi pendeteksian korupsi. Selanjutnya, kemampuan dan pengalaman auditor investigasi juga terbukti mampu mengoptimalkan pendeteksian korupsi. Theory of planned behavior dan teori atribusi relevan dalam temuan ini.Implikasi Teori dan Kebijakan – Lembaga pemerintah terkait audit harus mengoptimalkan pendeteksian korupsi pada masa Covid-19. Berbagai upaya dapat dilakukan, seperti meningkatkan auditor forensik dan memaksimalkan kemampuan dan pengalaman auditor demi mendukung implementasi kinerja auditor yang optimal.Kebaruan Penelitian – Penelitian ini memberikan rekomendasi agar proses audit untuk pendeteksian korupsi dapat dioptimalkan dengan menerapkan audit forensik dan audit investigasi. Abstract – Is the Forensic Audit and Investigation Process Optimal during Covid-19?Main Purpose – This study seeks to identify audit strategies so that the provincial government can be more optimal in producing higher quality corruption detection during the Covid-19 pandemic.Method – This study uses the multiple linear regression method. Research respondents came from provincial and local government agencies.Main Findings – This study found that all characteristics in forensic auditing, namely independence, objectivity, and professional skepticism of forensic auditors, can affect corruption detection. Furthermore, the ability and experience of investigative auditors are also proven to optimize corruption detection. The theory of planned behavior and attribution are relevant to this finding.Theory and Practical Implications – Government agencies related to auditing must optimize corruption detection during the Covid-19 period. Various efforts can be made, such as improving forensic auditors and maximizing the capabilities and experience of auditors to support the implementation of optimal auditor performance.Novelty – This study provides recommendations to optimize the audit process for corruption detection by applying forensic and investigative audit.
Co-Authors Chairul Adhim Iskandar, Rizkiana Johan Arifin M. Ikhwan Mansyuri Mahmud Mahmud Mulyati Mulyati Nurul Hayat Rahmatul Laili Rahmatul Laili Rizky Ramadhan Samsudin Samsudin Samsudin Wulandari, Apriliyani Yeye Suhaety