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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal TAMBORA Jurnal Madani Jurnal Ekonomi dan Bisnis Indonesia Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Business Review Jurnal Manajemen dan Bisnis SENTRI: Jurnal Riset Ilmiah Jurnal Pengabdian Pada Masyarakat Journal of Educational Management Research Ekalaya : Jurnal Ekonomi Akuntansi Jejak digital: Jurnal Ilmiah Multidisiplin Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Jibrail, Ahmad
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Analisis Efektivitas Pengendalian Internal terhadap Kredit Macet pada Program KUR di PT. BRI Unit Moyo Hulu Rizky Kamula; Ahmad Jibrail
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 4 (2026): SENTRI : Jurnal Riset Ilmiah, April 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i4.6164

Abstract

This study aims to analyze the effectiveness of the internal control system in preventing and managing bad credit within the Kredit Usaha Rakyat (KUR) program at PT. BRI Unit Moyo Hulu for the period 2024–2026. Data were collected through in-depth interviews with the Unit Head, Account Officer (AO), Customer Service (CS), and official credit documents. The results show that internal control procedures have been implemented according to standards, covering SLIK OJK checks, field surveys, clear division of tasks, daily monitoring, and biannual internal audits. Effectiveness was evaluated using the five components of the COSO framework. However, the Non-Performing Loan (NPL) ratio rose from 6.56% in 2024 to 10.16% in 2025 and 10.23% for January–May 2026. This increase was mainly caused by seasonal factors before the harvest season and the use of funds for non-business purposes. Nevertheless, informants considered the internal control system highly optimal because it successfully mitigated risks through credit restructuring and customer education. The study concludes that internal control is procedurally effective, but requires stronger seasonal risk mitigation to further reduce the NPL ratio. In particular, the Risk Assessment component needs to be strengthened by integrating agricultural seasonal cycles and harvest-period risk indicators into the debtor eligibility analysis framework, so that pre-harvest payment default can be anticipated and mitigated more effectively.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Kompetensi Karyawan Terhadap Kinerja Karyawan Pada Perusahaan CV. Putra Media Utama Di Kabupaten Sumbawa Barat Pemi Aprianti; Ahmad Jibrail
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/en0w0m58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sistem Informasi Akuntansi (SIA) dan kompetensi karyawan terhadap kinerja karyawan pada CV. Putra Media Utama di Kabupaten Sumbawa Barat. Kinerja karyawan merupakan faktor penting dalam menunjang keberhasilan perusahaan, terutama dalam menghadapi perkembangan teknologi dan tuntutan efektivitas kerja. Penerapan Sistem Informasi Akuntansi yang efektif serta kompetensi karyawan yang memadai diharapkan mampu meningkatkan kualitas dan produktivitas kerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada karyawan CV. Putra Media Utama yang dijadikan sebagai responden penelitian. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji parsial (uji t), uji simultan (uji F), dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial penerapan Sistem Informasi Akuntansi berpengaruh positif dan signifikan terhadap kinerja karyawan. Kompetensi karyawan juga berpengaruh positif dan signifikan terhadap kinerja karyawan. Selain itu, secara simultan penerapan Sistem Informasi Akuntansi dan kompetensi karyawan berpengaruh signifikan terhadap kinerja karyawan pada CV. Putra Media Utama di Kabupaten Sumbawa Barat. Hal ini membuktikan bahwa semakin baik penerapan sistem informasi akuntansi dan semakin tinggi kompetensi karyawan, maka kinerja karyawan akan semakin meningkat. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam meningkatkan efektivitas penerapan sistem informasi akuntansi serta pengembangan kompetensi karyawan guna mendukung peningkatan kinerja. Selain itu, hasil penelitian ini juga diharapkan dapat menjadi referensi bagi penelitian selanjutnya yang berkaitan dengan sistem informasi akuntansi dan kinerja karyawan.
PENGARUH KUALITAS PELAYANAN, SISTEM PELAYANAN, DAN KETEPATAN PELAYANAN SAMSAT DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR RODA DUA (STUDI PADA SAMSAT SUMBAWA BESAR) Ilham, Farel Nasril; Jibrail, Ahmad
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02 Juni 2026
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.46327

Abstract

This study aims to examine the effect of service quality, service system, and service timeliness on taxpayer compliance of two-wheeled motor vehicles at Samsat Drive Thru Sumbawa Besar, West Nusa Tenggara. The persistently low compliance rate among motorcycle taxpayers remains a major obstacle to increasing Local Own-Source Revenue (PAD). The study employed a quantitative approach with a sample of 105 respondents selected through purposive sampling. Primary data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression with PSPP.The results indicate that simultaneously the three independent variables have a significant effect on taxpayer compliance (F = 81.66; p = 0.000) and explain 71% of the variance in compliance (R² = 0.71). Partially, H₁ (service quality) was rejected (p = 0.054), H₂ (service system) was rejected (p = 0.568), while H₃ (service timeliness) was accepted and showed a positive significant effect (B = 0.48; p = 0.002). Service timeliness emerged as the strongest predictor.The study concludes that service timeliness is the key factor for the success of Samsat Drive Thru in regions facing geographical and infrastructural challenges such as Sumbawa Besar. Samsat administrators are recommended to prioritize faster service processes and improved accuracy.
Co-Authors Abda Abda Afrilia, Suma Agus Wahyudi Akbar, Arya Zulfikar Didi Suwardi Dwi Wulan Sari Eka Rizki Jumari Fahrul Amri, Fahrul Fitriani, Nurida Hambali, Denny Hamid, Amarulah Abdul Ilham, Farel Nasril Intan Syahfitri, Diah Luri Lorensa Maharani, Apriliya Martadinata, Sudrajat Nurfadliyah, Nurfadliyah Pemi Aprianti Permatacita, Fitriah Putri, Novida Halleine Rizky Kamula Rizqi, Reza Muhammad Rizqi, Reza Muhammad Sarah, Varadika Selfi Pebrianti Sriyatun Sriyatun Sriyatun, Sriyatun Sugiarto, Aris Suhendra, Wahyu Syahfitri, Diah Intan Tryana, Ayu Levia Winda Anggraini Yulyanto, Surya