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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Edukasi dan Penelitian Informatika (JEPIN) Forum Bisnis dan Kewirausahaan Devotion: Journal of Research and Community Service International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) ABDI EQUATOR Apssai Accounting Review (ApAR) Balance : Media Informasi Akuntansi dan Keuangan
Muhsin Muhsin
Universitas Tanjungpura
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengetahuan, Profesionalisma, Urutan Bukti Audit dan Audit Judgment Muhsin Muhsin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 10 No 2 (2021): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v10i2.808

Abstract

This study aims to analyze the influence of the variables of the examiner ’s knowledge, professionalism, and the sequence of audit evidence on the auditor ’s audit judgment. The research sampling was students of the Accounting Department who passed Auditing 1 and Auditing 2 of FEB UNTAN Pontianak, West Kalimantan, using the purposive sampling method on the condition that the students were able to understand the financial statement audit. Analysis of research data using the WarpPLS 7.0 tool. Research produces auditor knowledge, professionalism, and the sequence of audit evidence that has a positive effect on audit judgment is accepted.
Evaluasi Penerapan Sistem Akuntansi terhadap Barang Milik Negara pada Sektor Publik (Studi Kasus pada Kepolisian Daerah Kalimantan Barat) Muhsin Muhsin; Oscar Rynandi
Jurnal Aplikasi Manajemen Vol 6, No 1 (2008)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research has purposes to know and evaluate SABMN in assets management and Internal Control System to State's properties in public sector, especially job units in order to understand and to implement the Regulation No.1 year 2004 about State's Property Management, which states that in financial management in State Ministry or other governmental agencies, it is known the terms of budget usage and the authority of budger user on one hand and property usage and the authority of property user on the other hand. It also evaluates Financial Minister's decision No. 18/KMK.018/1999 to give property code number and location code to State's properties and justify the budget usage and State's properties user. Budget usage and the authority of budger user have to implement the Regulation of Financial Minister No.059/PMK.06/2005 about Accounting System and Financial report of central Government. The methodologies used in this research are literature and field study at District Police Department of West Kalimantan by using research instruments such as, interview guidelines, obervation guidelines, documentation, questionare. The data technique analysis is done through three processes: (1) Reducing data by summarizing or gathering potential data to answer the questions stated in the research. (2) Presenting data by organizing data in form of qualified information to enable the researcher to take a conclusion from the information obtained, (3) Concluding which means interpretating by finding something new. (Haberman & Miles, 1994:12). Based on the research result of SABMN at District Police Department of West Kalimantan. the writer can conclude that (1) Most of the price of State's properties which is stated in Property inventory Card (KIB) is based on the estimation so that the exact price of the properties is unknown. (2) The date when the properties received is also not stated properly, (3) In obtaining stock account value and other Stales properties accounts, the stock classification mapping to the stock estimatation in Standard Estimation Chart is not implemented because it is not applied yet in District Police Department of West Kalimantan, (4) Bensatker and all employees who are in charge of handling SABMN do not have deep understanding about it. (5) The output of SABMN is not complete yet because there are documents or reports which are not presented, like inventory stock book, because there is no program that can be used to input inventory stock so that inventory stock book is not made in SABMN.
Peran Akuntan Dalam Mewujudkan Unqualified Opinion Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia Muhsin Muhsin
MAKSIMUM Vol 4, No 2 (2014): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i2.1342

Abstract

Kemampuan daerah mengelola uang negara, baik uang dari pusat maupun yang bersumber dari daerah itu, semakin hari malah semakin memburuk. Kenyataan tersebut secara ga,blang bisa kita ketahui dari makin sedikitnya laporan keuangan pemerintah daerah (LKPD) yang mendapatkan opini wajar tanpa pengecualian (WTP) dari badan pemeriksa keuangan (BPK). Opini Wajar Tanpa Pengecualian (WTP) tahun 2005, sebanyak 21 LKPD atau (6%) dari 350 LKPD, tahun 2006 sebanyak 4 LKPD atau (1%) dari 461 LKPD atau (3%) dari 434 LKPD. Semua itu menunjukkan dengan sangat terang-benderang, betapa rendahnya kompetensi daerah dalam mengelola keuangan negara. Dalam lima tahun terakhir, transfer dana APBN ke daerah meningkat lebih dari dua kali lipat, dari Rp 150,5 triliun pada 2005 menjadi Rp 309,8 triliun pada RAPBN 2010 Apakah yang akan terjadi bila jumlah uang negara yang harus dikelola terus membengkak, tetapi sebaliknya kemampuan untuk mengelolanya semakin merosot.Kata kunci : LKPD, unqualified opinion
PENGARUH INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Atika Wulandari; Muhsin
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.531 KB) | DOI: 10.26418/apssai.v1i1.4

Abstract

This research aims to test and analyze whether there is an effect of independence on the ability of auditors to detect fraud by using the intervening variable of professional skepticism. The method used is the analysis of Structural Equation Modeling (SEM) with 34 auditors of the Audit Board of Finance and Development of West Kalimantan Province (BPKP) as the object. This research finds that independence has a positive but insignificant effect on the ability of auditors to detect fraud, while professional skepticism has a positive and significant effect on the ability of auditors to detect fraud, and professional skepticism can be a full mediation between independence and the ability of auditors to detect fraud.
An Analysis of the Influence of Auditor Professional Skepticism and Effort on Audit Judgment Performance Muhsin Muhsin
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 12 No 1 (2022): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v12i1.3263

Abstract

The objective of this research is to examine the influence of auditors' professional skepticism and effort on audit judgment performance at Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). The sample in this study consisted of auditors from level I to VII. Data was collected using the survey method and the purposive sampling technique. The data collected in this study came from 90 respondents and was tested using the SEM analysis technique on Warp PLS 7.0 program. The findings revealed that the auditor's professional skepticism and effort had a positive and statistically significant influence on audit judgment performance (with probability p <0.05). This research corresponds to Carpenter (2007) which states that auditors who have professional skepticism when dealing with high-risk clients will always modify audit procedures in order to achieve audit judgment performance. This suggests that auditors who have professional skepticism will be more critical in conducting audit performance assessments.
The Relationship between Self Efficacy, Effort, Auditor Time Budget Pressure and Audit Judgment Performance in Auditors in Indonesia Muhsin Muhsin
Devotion Journal of Community Service Vol. 4 No. 4 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i4.448

Abstract

This study aims to examine the relationship between research variables, namely self-efficacy, effort, auditor time budget pressure and audit judgment performance owned by Indonesian auditors. The sample in this study is auditors level I to level VII at BPK Republik Indonesia. Data were obtained by survey methods and purposive sampling techniques. The data collected in this study amounted to 90 respondents then tested using the SEM analysis technique of the Warp PLS 4.0 program. The results showed that self-efficacy has a positive and significant effect on effort, self-efficacy has a positive and significant effect on audit judgment performance, effort has a positive and significant effect on audit judgment performance, and auditor time budget pressure positively and significantly affects the relationship between effort and audit judgment performance.
ANALYSIS OF FINANCIAL REPORTS TO MEASURE FINANCIAL PERFORMANCE IN THE BINA MANDIRI COOPERATION Ratih Kusumastuti; Muhsin Muhsin; Surachman Surachman; Dini Martinda Lestari
International Journal of Economy, Education and Entrepreneurship Vol. 3 No. 1 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i1.145

Abstract

Analysis of cooperative financial performance aims to see the overall financial position of cooperatives, and compare financial performance in individual periods from year to year. This is important because it can provide an overview of the financial health of the cooperative and can also be used as a basis for making decisions in the future. PThis research is a qualitative descriptive research. This method is used to describe or explain phenomena in detail, especially from the point of view of the object under study. In this study, researchers describe how financial reports are used to assess employee performance at the Bina Mandiri Cooperative. Based on the results of the research that has been presented, it can be said that the cooperative's financial performance reports related to staffing for the 2020-2022 financial year are considered very good. The system of voluntary lending by members of cooperatives makes cooperative units run well and can have a positive influence on society in general and members in particular
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI Wukuf Dilvan Rafa; Muhsin; Tiya Nurfauziah
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 1 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i1.9029

Abstract

This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.
TRAINING FOR THE PREPARATION OF SCIENTIFIC ARTICLES FOR LECTURERS AND STUDENTS AT HIGHER EDUCATION IN BANTEN Sri Mulyono; Sumarsid Sumarsid; Muhsin Muhsin; Ratih Kusumastuti; Wahyu Wiguna; Ahmad Mukhlis
International Journal of Engagement and Empowerment Vol. 3 No. 1 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i1.97

Abstract

Scientific article writing training is very important in improving the skills of students and lecturers in compiling good and correct scientific articles. With this training, it is hoped that students and lecturers can acquire the knowledge and skills needed to face challenges in the academic world, and can gain recognition for the scientific work they produce through publication in accredited national journals and reputable international journals. The purpose of this training is to increase the understanding of students and lecturers in writing good and correct scientific articles and it is hoped that participants will gain knowledge and skills in compiling scientific articles in accordance with standards set by accredited national journals and reputable international journals. The method used in scientific article writing training through zoom meetings with a combination of lecture and practice methods is a very appropriate method. With this method, participants can follow the training material more easily and can immediately practice writing good and correct scientific articles. The participants who took part in the training were approximately 100 people, a large enough number of participants for a scientific article writing training. The results of the service activities carried out were very satisfying, with increased partner knowledge in terms of writing scientific articles. This training can also help students to realize the importance of scientific publications in the context of disseminating knowledge. With scientific publications, students and lecturers can make a real contribution to the academic world and can help improve the quality of education in Indonesia
Evaluasi Kinerja Internet Kampus Universitas Tanjungpura dengan Analisis Quality of Service dan User Acceptance Test Herry Sujaini; Muanuddin -; Fitri Imansyah; Yus Sholva; Ferry Hadary; Eva Dolorosa; Andi Ihwan; Mochammad Meddy Danial; Silvia Uslianti; Purwaningsih -; Dwi Zulfita; Aktris Nuryanti; Rommy Patra; Yuline -; Stepanus Sahala Sitompul; Syaifurrahman -; Alhadiansyah -; Muhammad Yusuf; Achmadi -; Rachmawati -; Wendy -; Hamdani -; Syarif Hasyim Azizurrahman; Witarsa -; Endang Purwaningsih; Syamswisna -; Bistari -; Ade Mirza; Asep Nursangaji; Ratna Herawatiningsih; Kurnia Ningsih; Surachman -; Meiran Panggabean; Siti Hadijah; Rahmidiyani -; Priyo Saptomo; Memet Agustiar; Vivi Bachtiar; Afrizal -; Setia Budi; Yohanes Gatot Sutapa; Windhu Putra; Nurmainah -; Elly Suharlina; Zubaidah R; Erni Djun Astuti; Muhsin -; Riduansyah -; Agustina Listiawati; Imam Ghozali; Ade Elbani; Yulis Jamiah; Edy Suasono; Ismawartati -; Aswandi -; Uti Asikin; Siti Halidjah
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 9, No 1 (2023): Volume 9 No 1
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v9i1.63541

Abstract

Paper ini membahas tentang evaluasi kualitas layanan internet di Universitas Tanjungpura. Penulis menggunakan dua metode analisis, yaitu Quality of Service (QoS) dan User Acceptance Test (UAT) untuk mengukur kinerja internet di kampus Universitas Tanjungpura. Pada analisis QoS, penulis mengukur beberapa parameter kinerja internet, seperti throughput, delay, packet loss, dan jitter, untuk setiap fakultas di kampus. Hasil analisis menunjukkan bahwa throughput tertinggi berada di Fakultas Teknik (FT) dengan nilai rata-rata 87,90 MB, sementara delay dan packet loss terendah terdapat di Fakultas Ekonomi dan Bisnis (FEB) dengan nilai rata-rata 0,16 ms dan 0,00% secara berturut-turut. Sementara itu, pada analisis UAT, penulis melakukan survei terhadap mahasiswa untuk mengetahui penggunaan internet di kampus dan kepuasan mereka terhadap layanan internet yang disediakan. Hasil survei menunjukkan bahwa mayoritas mahasiswa menganggap internet di kampus memadai dan lancar, serta sering digunakan untuk belajar dan mengakses media sosial.
Co-Authors Achmadi - Ade Elbani Ade Mirza Afrizal - Agustina Listiawati Ahmad Mukhlis Aktris Nuryanti Alhadiansyah - Andi Ihwan Asep Nursangaji Aswandi - Atika Wulandari Bistari Dini Martinda Lestari Dwi Zulfita Edy Suasono Elly Suharlina Endang Purwaningsih Erni Djun Astuti Eva Dolorosa Fitri Imansyah Hadary, Ferry Hamdani - Handi Brata Herry Sujaini Imam Ghozali Ismawartati - Juanda Astarani Kurnia Ningsih M. Irfani Hendri Meiran Panggabean Memet Agustiar Mochammad Meddy Danial Muanuddin - Muhammad Yusuf Nurmainah - Oscar Rynandi Priyo Saptomo Purwaningsih - Rachmawati - Rahmidiyani - Ratih Kusumastuti Ratna Herawatiningsih Riduansyah - Rommy Patra Setia Budi Sholva, Yus Silvia Uslianti Siti Hadijah Siti Halidjah Sri Mulyono Stepanus Sahala Sitompul Sumarsid Sumarsid Surachman - Surachman Surachman Syaifurrahman Syaifurrahman Syamswisna , Syarif Hasyim Azizurrahman Tiya Nurfauziah Uti Asikin Vivi Bachtiar Wahyu Wiguna Wendy - Windhu Putra Witarsa - Wukuf Dilvan Rafa Yanto Yanto Yohanes Gatot Sutapa Yuline - Yulis Jamiah Zubaidah R