Mohamad Yasser Arafat Aznur

I hold a bachelor degree In Accounting from Universitas Airlangga, where I find my passion for finance, business, audit, and problem solving ignited. Currently, I am Working as an Auditor at Ministry of Youth and Sport of Republic Indonesia. As Internal Auditor, I assist my office to achieve their objectives by providing independent and objective assessments of governance, risk management, and internal control processes. My primary interest lies in researching risk management, developing sustainable investment strategies, and implementing innovative governance policies

• The Influence of Earnings Management on Firm Value with Corporate Governance as a Moderating Variable in Listed Banking Companies on the Indonesia Stock Exchange, 10/2009, 02/2010, This research aims to examine the influence of earning management, proxied by discretionary accruals, on the firm value, proxied by price-book value. Additionally, the study seeks to understand the role of corporate governance practices in influencing the practice of earnings management as a means to enhance firm value. The research adopts a quantitative approach and utilizes a sample of 23 banking companies listed on the Indonesia Stock Exchange from 2006 to 2008. The findings of this study indicate that discretionary accruals have a significantly negative impact on firm value. Independent commissioners, audit quality, and institutional ownership serve as moderating variables between earnings management and firm value, while managerial ownership is not a moderating variable. The study suggests that the mechanism of monitoring by independent commissioners, audit quality, and institutional ownership can minimize earnings management.
• The effectiveness of implementing decentralized fund management at the Ministry of Youth and Sports and Provincial Government, 10/2021, 05/2022, Analysis Results of the Implementation of the Decentralized Fund Policy at the Ministry of Youth and Sports Decentralized funds prove effective as a supportive tool to encourage provincial governments in executing policies and tasks outlined by the Ministry of Youth and Sports although Some decentralized units have yet to conduct the selection and qualification processes for athletes in accordance with established standards, Therefore, there is a need for improvements in the planning, execution, and reporting of decentralized funds to ensure optimal effectiveness and accountability.

• Certified Risk Management Officer (CRMO), 09/2022, 09/2022
• Certified of Internasional Financial Reporting Standart (PSAK) Review, 05/2016, 08/2016
• Brevet A and B, 10/2015, 12/2015
• System, Application, and Procedur (SAP), 01/2009, 05/2009