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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JAM Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini ABDI EQUATOR
Mayla Khoiriyah
Universitas Riau
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Dampak Sumber Daya Manusia, Skala Usaha, Umur Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi pada UMKM Mayla Khoiriyah; Vera Oktari
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2489

Abstract

To reduce problems that become obstacles to the development and growth of MSMEs such as limited capital, difficulties in raw materials, technological stuttering, low quality human resources and ineffective marketing methods can be overcome by applying and using accounting information. This study aims to determine the effect of human resources, business scale, business age and accounting training on the use of accounting information at MSMEs. This research used primary data with questionnaires as instruments. The method used for sample selection is purposive sampling. Samples obtained in this study were 120 MSMEs. But only 92 (76.67%) questionnaires were returned and could be processed. Data analysis technique used in this research is multiple linear regression. The results shows that human resources, business scale and accounting training affect the use of accounting information at MSMEs. While the age of the business does not affect the use of accounting information at MSMEs.
ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI Vera oktari; Ulfa Afifah; Arumega Zarefar; Mayla Khoiriyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.1.1-11

Abstract

In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen
Determinants of Village Fund Management Accountability and Its Implications on Village Government Performance Vera Oktari; Arumega Zarefar; Ulfa Afifah; Mayla Khoiriyah
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7236

Abstract

AbstractThe regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.Keywords: Accountability; Competency; Organisational commitment; Participation.AbstrakOtonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.
PEMULIHAN KEUANGAN UMKM DI MASA PANDEMI COVID-19 MELALUI PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID Raja Adri Satriawan S; Atika Zarefat; Mayla Khoiriyah; Ulfa Afifah
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.v2i2.64179

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Kelurahan Tebing Tinggi Okura, Kecamatan Rumbai Pesisir dengan merencanakan pendampingan dalam penggunaan sistem akuntansi berbasis Android mengenai proses pencatatan sampai dengan pembuatan laporan keuangan pada Usaha Mikro, Kecil dan Menengah (UMKM). Sistem merupakan hasil ciptaan manusia, yang ditujukan untuk mempermudah pekerjaan. Dengan sistem akuntansi, maka diharapkan pencatatan pada UMKM menjadi sesuai dengan standar yang berlaku.Kegiatan pengabdian ini dilaksanakan menggunakan metode ceramah sekaligus praktik yang dilakukan langsung terkait tata cara penggunaan sistem akuntansi berbasis Android untuk UMKM. Pelatihan ini dilaksanakan dengan memberikan contoh transaksi-transaksi yang akan diinputkan pada sistem terkait masalah aset, penjualan, biaya, dan transaksi yang berkemungkinan terjadi pada kegiatan UMKM. Dengan kegiatan ini, diharapkan UMKM memiliki pembukuan yang baik, sesuai dengan aturan, serta dapat memiliki laporan keuangan yang sesuai aturan dan standar yang berlaku, serta memiliki Sumber Daya Manusia yang handal.
Pengaruh Gender dan Usia Dewan Terhadap Kinerja Keuangan Sinta Ramaiyanti; Mayla Khoiriyah; Arumega Zarefar; Ulfa Afifah; Atika Zarefar
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.208

Abstract

This study aims to examine the effect of board gender and board age on company performance using Market to Book Ratio (MBR) measures, measuring board gender using the percentage of female commissioners from the total commissioners while board age using board age data. The study used a quantitative descriptive approach using panel data from agricultural companies listed on the Indonesia Stock Exchange with an observance period from 2014 – 2018. Data was analyzed with Ordinary Least Square using Stata. The results showed that the gender of the board had a significant negative influence on the company's performance. In other words, the participation of female board members has a positive impact to some extent. Meanwhile, the age of the board positively affects the company's performance. Older board members have experience and are more careful in making decisions. Decisions are made based on experience and can collaborate with younger board members. In addition, older board members have the ability to take strategic decisions and have less chance of going bankrupt. This research contributes to the consideration of the selection of the composition and composition of the board of directors of a company, especially public companies.
Company Financial Performance Before and During The Covid-19 Pandemic Ferdy Putra; Mayla Khoiriyah; Rezi Abdurrahman; Alif Ilham Akbar Fatriansyah
MAKSIMUM Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.173-183

Abstract

This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN: THE EFFECT OF COMMITTEE AUDIT CHARACTERISTICS ON FIRM PERFORMANCE Chindy Pebrika Perangin-Angin; Mayla Khoiriyah; Raja Adri Satriawan; Ulfa Afifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.343-355

Abstract

This study empirically examines the impact of audit committee size variables, financial expertise and frequency of audit committee meetings and company performance. Population of this sudy was firms listed in Bursa Efek Indonesia (BEI) and The sample was company from Basic and Chemical Industry from 2014-2020 with 295 total observation. The company's performance uses TobinsQ measurements. Regression analysis using panel data and stata 17 application identified that the size of the audit committee and the financial expertise of the audit committee had a significant positive effect on the company's performance. On the other hand, the frequency of audit committee meetings that are routinely held every year was found to have a positive insignificant effect on the company's performance. This research contributes to the company's performance. First, it shows the extent of the performance of basic industrial and chemical companies listed on the Indonesia Stock Exchange. Second, the study adds to the existing literature on the impact of audit committee attributes on company performance by using a focus of one measurement of company performance and specifically audit committees that were previously not specific. Third, this study is expected to provide feedback to regulators of basic and chemical industry companies on the current regulations on the requirements of being an audit committee in basic and chemical industrial enterprises. Finally, this study raises some issues of interest to other researchers who are or will be conducting research in this field.
EFEK MANAJEMEN LABA TERHADAP HUBUNGAN TATA KELOLA PERUSAHAAN, PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN RISIKO PERUSAHAAN Mayla Khoiriyah; Ulfa Afifah; Atika Zarefar; Arumega Zarefar
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.319

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Tata kelola perusahaan dan Tanggung jawab sosial perusahaan terhadap risiko perusahaan melalui manajemen laba. Penelitian dilakukan pada perusahaan yang terdaftar di BEI pada industri primer dan sekunder dari tahun 2014-2020. Analisis data dilakukan dengan menggunakan Software STATA yaitu dengan menganalisis statistik deskriptif dan analisis jalur. Hasil analisis menunjukkan bahwa Tata kelola perusahaan, tanggung jawab sosial dan manajemen laba perusahaan berpengaruh secara langsung terhadap risiko perusahaan. Tata kelola perusahaan tidak berpengaruh secara langsung terhadap manajemen laba. Namun tanggung jawab sosial perusahaan berpengaruh langsung terhadap manajemen laba.  Pengaruh mediasi baik tata kelola maupun tanggung jawab sosial perusahaan tidak mampu mempengaruhi risiko perusahaan melalui manajemen laba. Artinya manajemen laba tidak memberikan pengaruh mediasi terhadap hubungan tata kelola dan tanggung jawab terhadap risiko perusahaan
Co-Authors Abdurrahman, Rezi Alif Ilham Akbar Fatriansyah Atika Zarefar Atika Zarefat Chindy Pebrika Perangin-Angin Ferdy Putra Raja Adri Satriawan Raja Adri Satriawan S Sinta Ramaiyanti Ulfa Afifah Vera Oktari Zarefar, Arumega