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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika
Yazid, Helmi
Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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THE EFFECT OF RISK-BASED INTERNAL AUDIT PLANNING AND COMPETENCE ON AUDIT QUALITY WITH THE INTERNAL AUDITOR PARADIGM AS A MODERATING VARIABLE Nuke Nugraha; Helmi Yazid; Elvin Bastian
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi, Periode Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.957 KB)

Abstract

The research was conducted to determine how much influence the risk-based planning of internal audits and competence on audit quality with the paradigm of internal auditors as a moderating variable. The object of the study was carried out at the Inspectorate General of the Ministry of Education and Culture of the Republic of Indonesia with the number of samples determined by 100 auditors. Data collection using questionnaires which were then analyzed using the SEM-PLS approach. The results of this study prove that good risk-based internal audit planning will achieve quality audit goals. In addition, auditors who have good competence will also affect the quality of audit results. The auditor paradigm has proven to moderate by weakening the role of competence on audit quality and strengthening the influence of risk-based internal audit planning on audit quality. This study concludes that good audit planning will achieve quality audit goals and an auditor with good competence will affect the quality of audit results.
PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE Dirvi Surya Abbas; Tubagus Ismail; Muhamad Taqi; Helmi Yazid
JRAK Vol 14 No 2 (2022): October 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.v14i2.5941

Abstract

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.
The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable Yunita Sari; Helmi Yazid; Muhammad Taqi
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.102

Abstract

This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period Ulfa Khairunnisa; Helmi Yazid; Iis Ismawati
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.105

Abstract

The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.
Effectiveness of The Audit Program, Integrity and The Government Internal Control System on Prevention of Fraud in The Procurement of Goods and Services Daning Ayu Ningsih; Helmi Yazid; Dadan Ramdhani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.107

Abstract

The purpose of this study is to determine whether the effectiveness of probity audit, integrity, and the government's internal control system (SPIP) affects fraud in the procurement of goods and services in Serang district. This research uses quantitative methods. The sampling technique uses cluster sampling. The population in this study was a whole local government organization with a total of 27 and each OPD was given 5 questionnaires. The analysis method used in this study is the coefficient of determination method. The data processing process uses SmartPLS software version 3. The type of data used in this study is primary data. Path analysis and bootstrapping technique were used to test the hypothesis. The results of this study show that the effectiveness of the audit probity and the government's internal control system had a positive and significant effect on the prevention of fraud in the procurement of goods and services while for integrity it had no effect and was significant on the prevention of fraud in the procurement of goods and services.
The mediation role of RKA-SKPD review on the effect of effectiveness of government internal supervisory apparatus (APIP) and competence of regional financial management officials on budgetary planning Hasna Maharani; Helmi Yazid; Agus Sholikan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i2.2058

Abstract

The purpose of this study was to analyze The Mediation Role of RKA-SKPD Review On The Effect of Effectiveness of Government Internal Supervisory Apparatus (APIP) and Competence of Regional Financial Management Officials on Budgetary Planning. The population in this study were 116 Government Internal Supervisory Apparatus (APIP) who worked in Regional Government Organizations (OPD) Serang Regency. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart PLS software version 3.3.3. The results in this study indicate that The effectiveness of APIP and Competency of PPKD have a significant positive effect on Budgeting Planning and RKA-SKPD Review on APIP in Regional Government Organizations (OPD) Serang Regency. Budgeting Planning has a significant positive effect on the RKA-SKPD Review on APIP in the Regional Government Organization (OPD) of Serang Regency. The RKA-SKPD review can mediate the effect of APIP Effectiveness and PPKD Competence on Budgeting Planning on APIP in Local Government Organizations (OPD) Serang Regency.
Collaboration of Local Potentials in Supporting Sustainable Development (A Study in Kaserangan Village, Pontang Sub-District, Serang Regency) Helmi Yazid; Ayu Regina Cahyawati; Fadya Aprilia; Ajeng Hartati; Vatya Almanda Putri; Siti Hartati Itaqi; Nusroh Milati; Dzakiyyah Huuriyatun Nisah; Mochamad Naufal Alawiyansyah; Ayaturohman Ayaturohman; Muhammad Annas Sudadi; Nesih Nesih; Farasya Nabila; Marsha Azzahra; Selfi Maharani; Olivia Monica; Farhah Kamylya Rahmah; Gina Mega Dwi Cahya; Tisna Wahyu Vernanda; Meilani Sri Ayuningsih; Tinka Vedyra Jotha; Aldo Devano; Zahroh Atiqah
MOVE: Journal of Community Service and Engagement Vol. 2 No. 4 (2023): March 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i4.174

Abstract

Student Community Service (Kuliah Kerja Mahasiswa/KKM) is an activity that provides experiences in empowering communities which becomes a golden opportunity for students to express their ideas, innovations, and thoughts that sharpen critical thinking. Through the implementation of KKM, it is expected that students are able to develop social and personal competencies. The community service methods carried out by KKM Group 112 students are through KKM orientation, entrepreneurship counseling and mentoring for micro, small and medium enterprises (MSMEs), mutual cooperation activities, digital marketing education seminars, halal studies socialization, sexual violence socialization, and teaching at elementary schools and kindergartens. The target audience of this activity is the surrounding community of the KKM location, which consists of housewives, micro-business owners, and children of Kaserangan Village.
Disclosure of The Role of Intellectual Capital in Mediating Managerial Capability and Corporate Value Lindawati Lindawati; Helmi Yazid; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.210

Abstract

This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic and chemical companies listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. Using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 is used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that the first managerial ability has a positive effect on firm value, the second hypothesis shows managerial ability on intellectual capital disclosure, the third hypothesis shows intellectual capital disclosure on firm value, while the fourth hypothesis shows that intellectual capital disclosure mediates managerial ability on firm value. The conclusion of this study is managerial ability Managerial ability can be used to provide opportunities for managers who are involved in share ownership so that with this involvement the manager's position is equal to that of the shareholder.
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October 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.v15i2.6243

Abstract

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah