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All Journal AKUNTABILITAS Jurnal Wira Ekonomi Mikroskil Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Pengabdian UntukMu NegeRI Jurnal Kajian Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan JURNAL MUTIARA AKUNTANSI JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Development Jurnal Ilmiah Raflesia Akuntansi Joong-Ki : Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Trisakti PROGRESIF Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Innovation Research and Knowledge Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Joong-Ki Jurnal Pengabdian Masyarakat ISEI Journal of Islamic Finance and Accounting Research (JAFAR) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Azmi, Zul
Univeristas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Sistem Informasi, Akuntansi dan Manajemen

 1 
Pengaruh Karakteristik Komposisi Manajemen Puncak Terhadap Kinerja Keuangan Neldra Kendrila; Zul Azmi; Siti Samsiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Penelitian ini bertujuan menguji pengaruh karakteristik komposisi manajemen puncak yang meliputi kewarganegaraan asing, jenis kelamin, usia, dan latar belakang pendidikan anggota dewan perusahaan terhadap kinerja keuangan.Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor Real Estate dan Infrastruktur yang Terdaftar di BEI Periode 2017-2020. Uji hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kebangsaan asing, gender, usia anggota dewan perusahaan tidak berpengaruh terhadap kinerja keuangan. Sedangkan latarbelakang pendidikan berpengaruh terhadap kinerja keuangan. This study aims to examine the effect of characteristics top management composition which includes foreign nationality, gender, age, and educational background of company board members on financial performance. The sample used in this study is the Real Estate and Infrastructure sector companies listed on the IDX for the 2017-2020 period. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that foreign nationality, gender, age of company board members have no effect on financial performance. Meanwhile, educational background affects financial performance
Pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan Oky Eka Putra; Mentari Dwi Aristi; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan pada perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi. Metode penelitian menggunakan analisis statistik deskriptif kuantitatif. Uji regresi logistik dilakukan untuk menguji hipotesis. Sampel dalam penelitian ini yaitu 82 perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi pada Bursa Efek Indonesia Tahun 2016 - 2019 berdasarkan kesesuaian kriteria pada sampel, sehingga diperoleh 57 perusahaan observasian. Hasil membuktikan bahwa komite audit berpengaruh positif, ukuran perusahaan berpengaruh negatif. Sedangkan kepemilikan manajerial, kepemilikan institusional, komisaris independen dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. This study aims to determine and analyze whether the influence of Corporate Governance, Company Size, Quality of Audit on the Integrity of Financial Statements in companies engaged in Property, Real Estate and Construction. The research method uses quantitative descriptive statistical analysis. Logistic regression test was conducted to test the hypothesis. The sample in this study were 82 companies engaged in Property, Real Estate and Construction on the Indonesia Stock Exchange in 2016 - 2019 based on the suitability of the criteria in the sample, in order to obtain 57 observed companies. The results prove that the audit committee has a positive effect, firm size has a negative effect. Meanwhile, managerial ownership, institutional ownership, independent commissioners and audit quality have no effect on the integrity of financial statements
Analisis Penerapan Akuntansi Atas Biaya Perbaikan Dump Truck Pada PT. Waletindo Setia Persada Amelia Amelia; Zul Azmi; Siti Rodiah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The application of accounting has an important influence on the financial system of a company. This study aims to determine whether the treatment or application of cost accounting for Dump Truck repairs at PT. Waletindo Setia Persada whether it is in accordance with PSAK 16 or not. The discussion in this study is about how to apply accounting for repair costs at PT. Walentindo Setia Persada in the recognition of accounting acquisitions, as well as measurement and disclosure of the accounting system.This research uses evaluation, analysis and analysis of alternative sharing or techniques with qualitative research types then the data is processed through data reduction which is tested for data wetness. From the results of the research conducted, the researchers obtained the results of the research that the accounting of PT. Walentindo Setia Persada has not complied with accounting principles and has not complied with PSAK 16.
Efektivitas Pembukaan Rekening Secara Online Melalui Layanan Digital Saving Pada Bank BRI Kantor Kas Chevron Rumbai Lesty Rahmadani; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to find out how effective account opening is, the obstacles experienced, the mechanism for opening an account, and the advantages that customers get when using digital saving services. The location of the research was conducted at the Chevron Rumbai Cash Office. This kind of research uses a descriptive methodology and is qualitative. Primary data and secondary data were the sources of the data used in this study. The data analysis tool used in this study is NVivo 12. The results of this study are (1) Account opening through digital saving services at BRI Chevron Cash Office has been effective, (2) The obstacles that usually occur when using digital saving service can come from internal and external factors, ( 3) The mechanism for opening an account through digital saving services at BRI's Chevron Cash Office is considered to be in accordance with the established procedures determined by the company, (4) Customers who use digital saving services when opening an account will get the advantage that customers are automatically registered as BRI Mobile Banking (BRIMo) users, BRI Bank KK Chevron Rumbai has successfully implemented Electronic Service Quality (E-Service Quality).
Literasi Keuangan Mahasiswa : Pengaruh Faktor Gaya Hidup, Pembelajaran dan Pendidikan Keuangan Ressy Agmallia; Annisa Rahima Ramadhani; Wahyu Abdi; Zul Azmi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to analyze whether the variables of lifestyle, financial learning at university and financial education in the family affect students' understanding of financial literacy in order to obtain good financial management for the future. A total of 100 respondents who came from students of the Accounting study program were sampled. Respondents filled out questionnaires which were distributed randomly. The data were then analyzed using regression analysis. The results of this study indicate that the variables of lifestyle and financial learning at the university have a positive influence on students' financial literacy, while the financial education variable in the family does not have a positive effect on the financial literacy of students in the accounting study program, Faculty of Economics and Business, Muhammadiyah University of Riau.
Co-Authors Abdul Rahman Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Alfi Diansyah Amelia Amelia Andreas - Anggi Aprilia Suryanti Suryanti Anisa Larasati Annisa Rahima Ramadhani Anriva, Della Hilia Ayu Lestari Tambunan Ayu Sintia Ayuk Elistriani Bagus Andi Kriswoyo Bagus Suripto Bustamin Bustamin Cily Tria Marisa Cindy Clara Desli Daffa Muzain Hanami Delsi Dean Fanni Yolanda Dean Fanny Yolanda Della Hilia Anriv Della Hilia Anriva Dwi Fionasari Elsa Hertianti Enni Savitri Evi Marlina Evi Marlina Evi Marlina Evi Marlina Fadrul Fadrul Faizah Hardi Yanti Fitri Yanti Galuh Setiadi GHEA ARDILIA Gia Ardila Hanna Bella Pesta Saragih Hasan Idris Hendra Harmain Indah Pramitha Sari Indra Jaya Intan Diane Binangkit Intan Indah Eka Fitri Intan Putri Azhari Intan Putri Azhari Intan Veronika Irma Muhsen Irma Utari Isnaniah Muslim Isra Desmi Harti Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jumadil Arsa Lawita, Nadia Fathurrahmi Ledia Tereza Lesty Rahmadani Linda Hetri Suriyanti M Ilham Bintang Setiadi Maharani putri mialdy Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mesi Helmaini Miftahul Hidayat Mizan Asnawi Mutia Afrianti Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Neldra Kendrila Neng Murialti Nik Maheran Bint Nik Muhammad Niken Azzahra Zl Nur Oktavia Nuraima Nuraima Oky Eka Putra Osa Husni Nisa Oza Aidha Putri Putri Inti Amelia Lubis Rahmad Hidayat Alhadi Raja Septian Rama Gita Suci Rama Gita Suci Rama Gita Suci Rani Novita Della Ratna Sari Ressy Agmallia Riva Ubar Harahap Riyadi Aprayuda Riyan Effendi Rizda Akira Henur Saftiara Puspita Saifhul Anwar Syahdan Sepriana Ritonga Siti Rodiah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Sri Mulyani Sugianto Sugianto Suriyanti, Linda Hetri SURYANI TASYA AULIANDARI THYO YOHANA BR MANIK Tri Wahyuningsih Triana Lady Viana Nurhasanah Wahyu Abdi Wardayani wardayani Wenni Hasmita Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Yogi Maihendra Yossi Dharma Yulisda Rata Widayanti Zunaida Zunaida