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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara ABDI EQUATOR Jurnal Akuntansi Trisakti
Syarif M. Helmi
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura, Pontianak.
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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Bagaimana pendeteksian fraudulent financial statement dengan menggunakan fraud diamond theory dengan metode beneish m-score? Gloria Noviana; Syarif M. Helmi; Rafles Ginting
AKUNTABEL Vol 19, No 3 (2022): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.494 KB) | DOI: 10.30872/jakt.v19i3.11803

Abstract

Penelitian ini bertujuan untuk membuktikan dan mengetahui pengaruh dari elemen-elemen dalam fraud diamond theory terhadap pendeteksian fraudulent financial statement menggunakan metode beneish m-score. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yaitu data laporan tahunan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Populasi dalam penelitian ini telah melewati penyeleksian dengan metode purposive sampling sehingga didapatkan sebanyak 50 perusahaan. Sampel diolah menggunakan alat uji berupa analisis regresi logistik dengan menggunakan software IBM SPSS versi 25. Hasil dari penelitian ini menyatakan bahwa elemen dari fraud diamond yaitu variabel  financial target berpengaruh positif signifikan terhadap pendeteksian fraudulent financial statement, variabel change in director berpengaruh negatif signifikan terhadap pendeteksian fraudulent financial statement, variabel ineffective monitoring berpengaruh positif tidak signifikan terhadap pendeteksian fraudulent financial statement, sedangkan variabel external pressure dan change in auditor tidak berpengaruh terhadap pendeteksian fraudulent financial statement.
PENGARUH PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Syarif M Helmi; Ahmad Kurniadi; Muhammad Khairul Anam; Soraya Nurfiza
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15496

Abstract

The research was aimed to test and analyze the effect of profitability and audit quality on profit management moderated by company size. The type of research used is quantitative. The population in this study was sector companies listed on the Indonesia Stock Exchange in 2016-2020. In determining the sample of this study through purposive sampling technique obtained by 37 companies for five years and after going through outlier data, 141 data were obtained that were worthy of testing. The data analysis technique used moderated regression analysis with the help of SPSS 25 as a tool for testing. The results showed that profitability affects profit management, audit quality affects profit management, company size is unable to moderate the effect of profitability on profit management, and company size is able to moderate the impact of audit quality on profit management. The contribution of this research is to develop literature related to agency theory which is associated with the dependent variable and to provide information to companies and investors regarding the factors that can influence earnings management practices.
DETERMINAN AUDIT JUDGMENT PADA AUDITOR PEMERINTAH Hernawan Harsono; Syarif M Helmi; Leonardus Acon
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.62696

Abstract

This study aims to determine the effect of audit experience, audit expertise, and task complexity on audit judgment. The research was conducted at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Kalimantan Barat. The data yang used in this study is the primary data in the form of questionnaire data. Audit experience, expertise, task complexity, and judgment are measured on a Likert score scale of 1-5. This research uses quantitative analysis methods, including descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression, T-tests, F tests, and coefficient of determination tests (R2). The results of this study show that audit experience and expertise do not affect audit judgment. Meanwhile, the complexity of the task affects the audit judgment.
Edukasi Pengelolaan Ekowisata Berbasis Manajemen Risiko Di Mempawah Mangrove Park Elok Heniwati; Haryono Haryono; Syarif M. Helmi; Helisa Noviarty; Nur Fitriana Hamsyi
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.18727

Abstract

Mempawah Mangrove Park is one ecotourism located in Pasir Village, Mempawah Hilir District, Mempawah Regency, West Kalimantan. During the pandemic, mangrove-based tourism was closed, so there were no tourist visits. As a result, no income can be used to manage ecotourism. On the other hand, the level of abrasion around the mangrove area is relatively elevated. For this reason, community service activities (PKM) aim to achieve two purposes, namely 1) providing counseling on risk management of mangrove natural resource asset management and 2) planting mangrove seedlings for ecotourism sustainability and the local environment from potential seawater abrasion. It is expected that through this activity, the understanding of the mangrove community regarding the risks of managing natural resource assets will increase so that they can sustainably develop ecotourism potential.
PEMAPARAN STANDAR AKUNTANSI EMKM BAGI PELAKU UMKM Elok Heniwati; Syarif M. Helmi; Gita Desyana; Helisa Noviarty; Rusliyawati Rusliyawati
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64177

Abstract

Pemahaman pelaku UMKM terkait dengan standar akuntansi EMKM belum memadai. Bahkan sebagian besar dari mereka belum mengetahui apa itu standar EMKM. Oleh karena itu, tujuan dari kegiatan PKM ini adalah untuk memberikan penyuluhan tentang standar EMKM bagi pelaku UMKM di Kabupaten Kubu Raya. Harapan kami, kegiatan PKM ini dapat meningkatkan pemahaman para pemilik UMKM mengenai standar EMKM sehingga mereka dapat menyusun laporan keuangan dari unit usaha yang mereka kelola.
Co-Authors Ahmad Kurniadi Elok Heniwati Gita Desyana Gloria Noviana Haryono Haryono Helisa Noviarty Hernawan Harsono Leonardus Acon Muhammad Khairul Anam Nur Fitriana Hamsyi Rafles Ginting Rusliyawati Rusliyawati Soraya Nurfiza