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All Journal Paradigma : Journal of Science, Religion and Culture Studies Minda Baharu BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Research of Accounting and Governance Research of Business and Management Research of Economics and Business Entrepreneurship and Community Development Research of Islamic Economics (RIE) Marketing and Business Strategy
Zhafiraah, Nazma Riska
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : Research of Accounting and Governance

 1 
Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable Hasanah, Uswatun; Sari, Imelda; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 2 (2024): JULY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i2.141

Abstract

The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one analysis model of the data processing method used, namely the model for multiple regression analysis. According to the study's findings, the use of accounting information systems significantly and negatively affects the efficiency of collecting receipts; on the other hand, internal control significantly and favorably affects the efficiency of collecting receivables, and risk assessment affects the efficiency of collecting receivables. The efficiency of receivables collection is impacted concurrently by the use of accounting information systems, internal control, risks associated with their implementation, risk assessment, and internal audit. The study's managerial implications include the use of information systems. Such as operating efficiency and real-time monitoring. Internal control such as fraud prevention, legal compliance.
How Profitability, Leverage, Financial Distress, Institutional Ownership, and Capital Intensity affect Accounting Conservatism Setyanto, Kurniadi; Fitri, Hadiati; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.158

Abstract

This research seeks to ascertain how accounting conservatism is impacted by institutional ownership, profitability, leverage, financial hardship, and capital incentives. The study employs secondary data, specifically manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016–2020 timeframe, using a quantitative correlation research approach. Twenty-six companies made up the research sample. Purposive sampling was the method of sampling that was applied. Analysis using multiple linear regression is the analytical technique employed. The study's findings indicate that while financial distress and capital intensity are related to accounting conservatism, profitability, leverage, and institutional ownership do not. Management implications for accounting conservatism in relation to profitability, leverage, financial distress, institutional ownership, and capital are financial strategies. Implications related to capital intensity can influence the company's financial strategy; if capital intensity is related to the level of accounting conservatism, managers can consider a capital structure that is in accordance with conservative goals
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? Widiasalwa, Syadzwana; Asaari, Masagus; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.165

Abstract

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
Co-Authors Abelmar, Ryan Farhan Anth, Dean Salomo Asaari, Masagus Budiantoro, Harry Delia, Desya Eindye Taufiq, Eindye Farawansyah, Nur Indah Fitri, Hadiati Gunawan, Andri Hasan Basri Imelda Sari Karimullah Karimullah Khoiriyah, Ummi Mansur, Amin Muhammad Ramadhan Nana Danapriatna Ningsih, Hestin Agus Tantri Nurjanah, Feby Oktavia, Dinda Perdana Wahyu Santosa Purnama Putra, Purnama Putrianika, Puput Ramadhan, M Fakhran Rini Hidayati Sekarsari, Meidiati Setyanto, Kurniadi Shadiba Maharani, Eureka Siti Marhamah, Siti Siti Nurhidayah Sovi Ismawati Rahayu, Sovi Ismawati Subing, Hesti Juni Tambuati Sulistiyanto, Muchlis Uswatun Hasanah Widiasalwa, Syadzwana Widyowati, Dian Desty Zainal Zawir Simon, Zainal Zawir