Browsing by Author "Islahuzzaman"

Now showing 1 - 20 of 22
  • No Thumbnail Available
    Item
    ACHIEVEMENT MOTIVE AND ENTREPRENEURIAL OF PUBLIC ACCOUNTANTS (A Survey on Accounting Firms in Bandung)
    (Universitas Widyatama, 2010-03-17) Islahuzzaman
    -
  • No Thumbnail Available
    Item
    AKUNTANSI SUMBER DAYA MANUSIA DAN KENDALA DALAM PENERAPANNYA
    (2006-08) Islahuzzaman
    Akuntansi bertujuan memberikan informasi akuntansi yang relevan 5a9! pengambilan keputusan. Pemakai laporan keuangan memerlukan informasi mengenai suatu aset penting tetapi justru sering diabaikan, yailu human assef. Lapoian keuangan human resources seharusnya dapat diwujudkan dalam angka. Teiapi disinilah masalahnya, membuat laporan keuangan untuk ,ntangible assefs ini bukan pekerjaan mudah. Akuntansi konvensional memperlakukan pengeluaranpengeluaran untuk human resources sebagai expense, meskipun menurut sifatnya pengeluaran-pengeluaran Semacam itu sejatinya merupakan pembentukan modal manusia (human capitaf). Oleh kerana itu seharusnya dikapitalisasi. Perlakukan akuntansi yang berhubungan dengan cost atau value dari human resources ini berkembang sebagai akuntansi sumber daya manusia atau human resource accounting (HRA).
  • No Thumbnail Available
    Item
    ASPEK SIKAP DAN KECERDASAN EMOSIONAL DALAM PENGANGGARAN PARTISIPATIP DAN PENCIPTAAN KESENJANGAN ANGGARAN
    (FOKUS Jurnal Akuntansi Dan Manajemen Universitas Widyatama, 2001-11) Islahuzzaman
    -
  • No Thumbnail Available
    Item
    AUDITORS’ PERCEPTION TOWARDS INFORMATION TECHNOLOGY
    (by on Asia Pacific Business Innovation & Technology Management Cociety, 2010-01-24) Islahuzzaman
    The technological and economic development in the latest centuries result in the significant development of Information Technology and the changes made in the manner of executing transactions have important repercussions on the manner of executing audit. Utilizing the traditional approach for internal controls for Information Technology might be insufficient due to the fact that in Information Technology environment almost all evidence transactions are digital. To provide audit service, the auditor needs to understand the controls from the point the electronic transactions taking place to how the information rolls up to the companies financial statements. The purpose of this paper is to investigate perception and knowledge of auditors towards Information Technology audit service. The respondent of the study consists of 64 auditors working at Accounting Firms in Bandung. The results of the study presenting auditors' perception towards Information Technology audit were positive but they were lack of Information Technology audit understanding and knowledge.
  • No Thumbnail Available
    Item
    DAMPAK TEKNOLOGI INFORMASI TERHADAP AUDIT LAPORAN KEUANGAN
    (Seminar Nasional Techno-Economy dalam Pembangunan Ekonomi Indonesia, Universitas Widyatama, 2010) Islahuzzaman
    Ketika perusahaan masih kecil, audit laporan keuangan dapat dilakukan secara manual. Sejalan dengan pertumbuhan jumlah perusahaanperusahaan yang menggunakan fasilitas Teknologi Informasi (TI) dalam bisnisnya akan berpengaruh terhadap pelaksanaan audit. Satuan usaha (organisasi/perusahaan) disebut menggunakan sistem TI apabila dalam memproses data penyusunan laporan keuangan menggunakan komputer dari tipe dan jenis tertentu. Baik dioperasikan oleh perusahaan sendiri atau pihak lain. Kebutuhan terhadap auditing TI semakin perlu untuk dipenuhi agar tujuan auditing tetap dapat dicapai secara efektif dan efisien. Meskipun tujuan dasar auditing tetap tidak berubah, tapi proses audit mengalami perubahan yang signifikan baik dalam pengumpulan dan evaluasi bukti maupun pengendaliannya. Hal ini disebakan karena adanya perubahan dalam pemrosesan data akuntansi. Auditor harus pula memiliki pengetahuan pengolahan data elektronik memadai untuk menerapkan prosedur audit laporan keuangan. Makalah ini akan menjelaskan bagaimana dampak TI terhadap proses audit.
  • No Thumbnail Available
    Item
    EFFECT OF AUDIT COMMITTEE, INTERNAL CONTROL, ORGANIZATION COMMITMENT, WHISTLEBLOWING SYSTEM, ON FRAUD ACTIONS: GOOD CORPORATE GOVERNANCE AND FRAUD TRIANGLE AS INTERVENING
    (Journal of Advanced Research in Dynamical & Control Systems, Vol.11, Issue 3, 2019) Islahuzzaman
    Fraud in this study is an urgent problem. Many of the world leading organizations have experienced massive fraud. This deception has a disruptive effect on the world economy and results in suffering and an increase in unemployment for low and middle class people. The purpose of this study is to explore the influence of the Audit Committee, Internal Control, Organization Commitment, Whistleblowing System, Good Corporate Governance, and the Fraud Triangle on fraud in companies listed on IDX. This research is important to assist anti-corruption agencies and organizations in formulating practical strategies to prevent and investigate organizational fraud. This is related to various forms and causes of fraud. This study develops and tests theoretical models that identify the number of factors and their roles which contribute directly and indirectly to Fraud, namely the Audit Committee, Internal Control, Organization Commitment, Whistleblowing System, Good Corporate Governance, and the Fraud Triangle that can affect the occurrence of fraud. This research was conducted on 106 respondents from 31 companies listed on IDX. The data used in this study are primary data collected through questionnaires. Data validity and reliability were tested before hypothesis testing. Data analysis for hypothesis testing is SEM analysis. This study formulates the fact that the Audit Committee, Internal Control, Organization Commitment, Whistleblowing System, Good Corporate Governance, and Fraud Triangle had a significant effect both partially and simultaneously on the occurrence of fraud by 64% in sample companies listed on IDX.
  • No Thumbnail Available
    Item
    EFFECTIVENESS OF COMPLIANCE AUDIT ON INTERNAL CONTROL, LAWS AND REGULATIONS IN ACHIEVING GOOD CORPORATE GOVERNANCE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol.11, Issue 3, 2019) Islahuzzaman
    The purpose of this study is to determine the effectiveness of compliance audit on internal control, law and regulation in achieving good corporate governance (GCG). Research is empirical research with technical analysis uses path analysis; there are still many findings of compliance audit by an independent public accounting firm. It is very important for smooth operation of the company in achieving its vision, mission, and target by fulfilling GCG rules. Besides that, the results of the research show that audit compliance with laws and regulations have a positive and significant influence on the rules of good corporate governance.
  • No Thumbnail Available
    Item
    EXPERT SYSTEM (Suatu Konsep dan Aplikasinya)
    (FOKUS Jurnal Akuntansi Dan Manajemen Universitas Widyatama, 2002-11) Islahuzzaman
  • No Thumbnail Available
    Item
    FACTORS AFFECTING THE AUDITOR SWITCHING ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Susiani, Rini; Islahuzzaman; Subing, Hesty Juni Tambuati; Mariana, Citra
    Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching.
  • No Thumbnail Available
    Item
  • No Thumbnail Available
    Item
    HUBUNGAN MOTIVASI BERPRESTASI DENGAN ENTREPRENEURIAL AKUNTAN PUBLIK (Suatu Survey pada Kantor Akuntan Publik di Bandung)
    (Penelitian Internal Universitas Widyatama, 2009-12) Islahuzzaman; Asikin, Bachtiar
    Jiwa entrepreneurhip penting bagi suatu Kantor Akuntan Publik (KAP) agar mampu bersaing dalam berbagai perubahan lingkungan binis. Dalam menjalani profesi di bidang KAP tidak terlepas hubungannya dengan motivasi untuk meraih prestasi dan memiliki semangat entrepreneurship yang tinggi. Layanan yang diberihn terhadap Mien, tidak hanya pada pelayanan jasa, tapi juga keramahan, dun bagaimana membangun kepercayaan klien. Hal ini sangat dipengaruhi oleh motivasi kerja dari para pelaku bisnis itu sendiri dan apakah mereka juga xemiliki orientasi entrepreneur yang hat. Sebab sukses tidaknya KAP lnf bergantung individu dl dalamnya. Studi ini menguji hubungan motivasi dan entrepreneurhip akuntan publik Penelitian ini menggunakm Hasil penelitian 84 sampel dari 22 U P di Bandung memmjukkan bahwa pengujian dua sisi diperoleh koewen korelasi Canonic terdapat hzrbungan yang signifkan antara motivasi berprestasi dengan orientasi entrepreneurial pad! KAP sebesar 0,65020, bahkan pada level 0,01 atau 1 %. Seluruh akuntan publik di Banhwzg rata-rata memiliki motivasi berprestasi don orientasi entrepreneurial pada level sedang.
  • No Thumbnail Available
    Item
    THE INFLUENCE OF CORPORATE STRATEGY DISCLOSURE IN ANNUAL REPORT TOWARDS CORPORATE FINANCIAL PERFORMANCE (A Financial Accounting Research)
    (International Journal of Research in Management (IJRM), 2012-03) Islahuzzaman; Hidayat, Taufik
    To improve their financial performance, companies must have strategies. One of indicators showing that the companies can perform their strategies properly is that they have financial performance which is suitable with what is being formulated and what is being disclosed. If the strategies which have been arranged by the companies are revealed in annual reports will give implication on financial performance itself. This research examines the influence of corprate strategy over Corporate Financial Performence. The used CSDI (Corporate Strategy Disclosure Index) measurement method is' content analysis and simple linear regression. The used samples are one hundred registered go public companies in Indonesian Stock Exchange. Secondary data from financial statement of the companies are used for analysis. The result of this research with a simple regression examination shows that corporate strategy gives positive and negative impacts towards Corparate Financial Performence, at the level of0,05 or 5%.
  • No Thumbnail Available
    Item
    MANAJEMEN PIUTANG RUMAH SAKIT
    (Jurnal Bisnis, Manajemen & Ekonomi Vol 6 No. 4, Universitas Widyatama, 2005-05) Islahuzzaman
    Hampir setiap Rumah Saki saat ini tidak terlepas dari pendapatan yang diterima secara angsuran. Pendapatan tersebut mengakibatkan munculnya piutang. Piutang akan menimbulkan biaya dan investasi bagi Rumah Sakit. Oleh karena itu Rumah sakit perlu mengelola (manajemen) Piutangnya dengan lebih baik melalui perencanaan dan mengendalian, serta menetapkan kebijakan kreditnya. Manajemen piutang yang baik akan mampu meminimalkan tingkat risiko tidak tertagihnya piutang dan mampu meningkatkan pendapatan Rumah sakit.
  • No Thumbnail Available
    Item
    PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN BELANJA APARATUR TERHADAP REALISASI PENDAPATAN ASLI DAERAH KOTA BANDUNG
    (Fakultas Bisnis & Manajemen Universitas Widyatama, 2007-05) Islahuzzaman
    -
  • No Thumbnail Available
    Item
    PENGARUH PENAMBAHAN MODAL SENDIRI DAN UTANG JANGKA PANJANG TERHADAP TINGKAT PERTUMBUHAN LABA OPERASIONAL
    (Jurnal Bisnis, Manajemen dan Ekonomi, Fakultas Bisnis dan Manajemen Universitas Widyatama, Edisi Khusus, No.2, 2009-12) Islahuzzaman; Maulidyasari, Listiana
    Capital is an important factor for banks in developing business and in bearing the risk of the suffered lost. The growth of banking operational income rises and goes down every year. Capital structure consisting of equity and long term debt can be used to carry out company operation and improve incomes. The result of hypothesis examination with regression, correlation, determination, the amount of determinant coefficient (R2) from regression model partially shows that the growth level of equity and long term debt give influence for each 9,5% and 1,4% on the growth level of operational income. The result of F examination (Sig.F Change) is about 0,492, Sig > 0,05- H0 accepted. l;:quity and long term debt simultaneously do not give significant influnce on operational income. The research method used in this research is the descriptive method. The data used in this research are secondary data. The samples are retrieved by using purposive sampling method.
  • No Thumbnail Available
    Item
    PENGARUH PERSEPSI SENIOR AUDITOR ATAS TINGKAT KOMPETENSI PIHAK PEMBERI INFORMASI TERHADAP PELAKSANAAN PROSEDUR ANALITIS
    (Program Magister Manajemen Fakultas Ekonomi Universitas Mataram, 2007-03) Islahuzzaman
    -
  • No Thumbnail Available
    Item
    PENGEMBANGAN KNOWLEDGE MANAGEMENT DALAM PENELITIAN DI PERGURUAN TINGGI (PT)
    (Seminar Nasional Knowledge Management, 2006-08-05) Islahuzzaman
    Sesuatu yang berasal dari intelegensi yang dimiliki oleh manusia dinamai Knowledge. Intelegensia yang diciptakan oleh sang pencipta dalam otak manusia sebagai salah satu modal dariNya, yang kemudian berkembang melalui pendidikan, pengalaman, pemindaian, pemikiran dan penalaran. Perguruan Tinggi (PT) dan peneliti tergolong asset intelektual PT. Asset intelektual perlu juga digunakan oleh PT dan peneliti untuk memanage sumber daya intelektual mereka, memindahkan knowledge mereka dan meningkatkan kualitas berbagai penelitian, karena penelitian sangatlah penting bagi masa depan suatu bangsa agar dapat lebih mandiri dan tidak bergantung kepada negara lain. Perguruan Tinggi (PT) merupakan kekuatan moral dan wadah pengembangan knowledge. Knowledge management PT terus dikembangkan dan diarahkan untuk memotivasi peneliti menghasilkan karya berkualitas tinggi, mendidik mahasiswa agar mampu meningkatkan daya penalaran, menguasai ilmu pengetahuan dan teknologi.
  • No Thumbnail Available
    Item
    PROBLEM BASED LEARNING AS AN APPROACH TO INCREASE STUDENTS’ SOFT SKILLS: Case Study At Economics Faculty, Widyatama University, Bandung, Indonesia
    (The 9TH SEAAIR Annual Conference: 13-15 October 2009, Pulau Pinang, MALAYSIA, 2009-10-13) Islahuzzaman; Pratminingsih, Sri Astuti
    Problem Based Learning is an instructional approach that has been used successfully implemented over the years and will continue to gain acceptance in multiple disciplines. Problem Based Learning is a student-centered learning that empowers students to conduct active learning. Skills such as cooperation, communication, and problem solving which are valued by the employer hopefully can be gained through this approach. The purpose of this paper is to analyze students’ response to Problem Based Learning in Auditing class. The respondents are 25 Auditing class students. The methodology employed during the study enhanced a student centered learning, problem oriented learning approach. The teaching strategy was designed in 4 phases: (1) Theory Presentation: Developing students’ auditing skills, (2) Small group discussion on a case study: Developing students’ problem solving skill (3) Presentation of the paper: Developing students communication skills, and (4) Home group: Developing students interpersonal and self directed learning. The study found that problem based learning employed in Auditing class increased the students’ communication, problem-solving, team work skills. These results were positive and the students were in favor of problem based learning approach compared to teacher-centered approach. Conclusion: The PBL employed in Auditing class proved to be effective and was perceived by the students as a valuable and appropriate strategy.
  • No Thumbnail Available
    Item
    PROSES BELAJAR DAN MENGAJAR (PBM) DENGAN METODE PEMBELAJARAN PROBLEMBASED LEARNING AND INQUIRY (PBWI) DAN COLLABORA TIW LEARNING (CL). DALAM MENINGKATKAN KEMAMPUAN SOFT SKILL (Suatu Penilitian Tindakan Kelas pada Mata Kuliab Auditing I1 Program Studi Akuntansi Fakultas Ekonomi Universitas Widyatama)
    (Penelitian Internal Universitas Widyatama, 2009-05) Islahuzzaman
    This research is the research of class action 2 (two) cycle 4 four) phases in learning I and lecturing process of Auditing II subject. A new approach of Auditing 11 subject is 1 intended by SCL approach, competence, and So3 Skill (Problem Solving & Analyzing and Communication) with learning method Problem Based Learning and Inquiry (PBLI) and Collaborative Learning (CL) and it provides concepts of lecturing material and auditing technzques with soft skill. The students discuss and collaborate with another student to form Focus Group and Home Group and presentation. Each student carries out material tasks that must be studied and carries out certain topic of cases in Auditing II subject with dgfferent subtopic. The students must communicate the results of their study to another student when they are discussing in a group because subtopic or data of problem solving I created by a student to the others are completed each other. The students must discuss and collaborate in order that they can improve their so# skill in communicating and solving I problems in the concepts of Auditing II and the cases of Auditing 11 so that the students understand Auditing concepts and Auditing techniques and have so@ skill that can be applied in practice. The result of this research shows that the improvement of So$ Skill of the students. By 133 observed students, the rate of students who can solve problems is 93.23% and the rate of I student who can communicate fairly is 74.43%. The average of A B mark is about 60.15% 60.15% obtains value A/B. The method is the most favorite method for the students in making easy of learning method and in understanding the material of Auditing II. l%e method can make the students use their So$ Skill andfeel more comfortable in learning. It is according to the rate 72.19% of the amount of observed students stating that they prefer I this learning method than another method. The amount of students whose mark is above B and who are in a class using the method is greater than those who are in another class (as Control Group) using conventional method. The students can improve soJt skill and the I result of their learning ofAuditing II subject with this approach.
  • No Thumbnail Available
    Item
    RUANG LlNGKUP TUGAS INTERNAL AUDITOR
    (Universitas Widyatama, 2005-08) Islahuzzaman
    -