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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Akuntansi dan Governance JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Jurnal Ekonomi dan Bisnis
Ruhul Fitrios
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

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Kompetensi Pengguna dan Program Partnership dalam Mempengaruhi Pengambilan Keputusan melalui Implementasi Sistem Informasi Akuntansi Amarina, Dina; Fitrios, Ruhul; Supriono, Supriono
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.179-195

Abstract

Objectives: This study seeks to validate the impact of user competency and partnership programs on decision-making through the implementation of an Accounting Information System (AIS).Design/method/approach: Employing a quantitative approach, the research focuses on Pekanbaru City Micro, Small, and Medium Enterprises (MSMEs), utilizing purposive sampling for sample selection. Primary data are collected through a questionnaire, and data analysis involves descriptive methods and Partial Last Square (PLS) data analysis.Results/findings: The study reveals that the knowledge and skills possessed by AIS users contribute to enhanced AIS application in MSMEs, facilitating the timely, routine, accurate, and comprehensive generation of financial information or reports aligned with user needs. The competence of AIS users also positively impacts decision-making, enabling MSMEs to establish goals, provide alternatives, minimize uncertainty, and evaluate decisions made. However, the partnership program associated with AIS in Pekanbaru City MSMEs is currently suboptimal, exhibiting no significant effect on AIS implementation.Theoretical contribution: This study explores the novel examination of the impact of a partnership program on decision-making through the implementation of an accounting information system..Practical contribution: The findings indicate that the existing partnership program does not influence AIS implementation. Thus, government or related institutions can enhance similar programs by prioritizing improvements in AIS implementation.Limitations: The study's limitations include the non-classification of MSMEs into micro, small, and medium categories during questionnaire distribution and a sample size comprising only 83%.
PENGARUH FREE CASH FLOW, LEVERAGE RATIO, PROFITABILITY RATIO DAN ASIMETRIS INFORMASI TERHADAP EARNING MANAGEMENT (Studi Empiris Perusahaan Nonmanufaktur Sektor Infrastuktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia Priode 2017-201 Ita, Masita; Fitrios, Ruhul; Odiatma, Fajar
I-Economics Vol 6 No 2 (2020): I-ECONOMIC: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v6i2.7125

Abstract

This study aims to determine (1) the effect of the free cash flow on the earning management (2) the effect of the leverage ratio on the the earning management (3) the effect of the profitability ratio on the the earning management (4) the effect of asymmetry information on the the earning management. the population of this study was nonmanufacturing sector utility, infrastructur and technology listed on the indonesian stock exchange in 2017 until 2019. The sample was chosen by purpose sampling method and obtained 31 companies with 71 observatio. the data used was secondary data obtained from www.idx.co.id. Data was analyzed by using panel data regression analysiswith spss 21. The result using partial test (t-test) showed that the variable free cash flow, profitability ratio, and asymetric information has effect on earning management with each level significance was 0.000, 0.021, dan 0.002. Unfortunately, this study failed to prove that the variable leverage ratio effect earning management with the level of singnificance was 0.090. Keyword: Free Cash Flow, Leverage Ratio, Profitability Ratio, Asymetric Information Earning Management.
Pendampingan Peningkatan Pengetahuan dan Keahlian Petani dalam Mengoptimalkan Produksi Nenas Melalui Pemasaran dan Analisis Harga Produk Khoiriyah, Mayla; Afifah, Ulfa; Satriwan, Raja Adri; Zarefar , Arumega; Zarefar , Atika; Oktari , Vera; Fitrios, Ruhul
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 2 No. 2 (2024): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v2i2.6354

Abstract

This activity is carried out in the form of assistance so that the community's knowledge and expertise increase so that the community's pineapple production can be optimized through marketing and product price analysis. The service was carried out in Kualu Nenas Village, Kampar Regency. This is due to the ineffectiveness of marketing channels and the lack of knowledge and expertise of farmers in running effective and efficient pineapple derivative product business. This service is expected to contribute to increasing the productivity of pineapple farmers in Kualu Nenas Village, so that it can improve standard of living of the community. The output of this activity is a scientific articles and mass media publications.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI KUALITAS SISTEM INFORMASI, KUALITAS LAYANAN INFORMASI, PERSEPSI KEMUDAHAN PENGGUNA, PERCEIVED USEFULNESS, DUKUNGAN TOP MANAGER, COMPUTER SELF-EFFICACY DAN KEMAMPUAN TEKNIS PERSONAL SISTEM INFORMASI AKUNTANSI TE Anggraini, Lila; Fitrios, Ruhul
Jurnal Ekonomi Dan Bisnis Vol 18 No 1 (2024): JEB Vol 18 No 1 Maret 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i1.77

Abstract

This study aims to analyze the effect of information system quality, information service quality, perceived usefulness, top manager support, and technical capabilities of accounting information system personnel on user satisfaction of accounting information systems. The population in this study were 21,145 MSMEs in Pekanbaru City. The sampling technique used purposive sampling. Determination of the sample using the slovin formula so that a sample of 100 MSMEs was obtained with a total of 300 respondents. The data used is primary data and analyzed using the Structral Equation Model (SEM) with the SmartPLS analysis tool. The results of this study indicate that information system quality, information service quality, perceived usefulness, top manager support, and AIS personal technical ability affect AIS user satisfaction.
Co-Authors Amarina, Dina Ita, Masita Khoiriyah, Mayla Lila Anggraini Odiatma, Fajar Oktari , Vera Satriwan, Raja Adri Supriono Supriono Ulfa Afifah, Ulfa Zarefar , Arumega Zarefar , Atika