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Penerapan (Re)kontruksi Akuntansi Keuangan Bagi Hasil Sistem Mato Pada RMP Terang Bulan Sartika, Dewi; Mulyani, Fitrah; Ilyas, Andre
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 1 (2024): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1434

Abstract

This research aims to apply (re)construction of the Mato System Profit Sharing Financial Accounting (AKBHSM) at Padang Restaurant (RMP) Terang Bulan and to determine the obstacles faced in implementing (re)construction of AKBHSM at RMP Terang Bulan. In this research the author will apply the research results of Hanif (2017) which produces a new concept in the form of AKBHSM Reconstruction which is the result of the synergy of the binary opposition of "Eastern" accounting (AKBHSM) and "Western" accounting. The data collection methods that the author used in this research were participant observation, interviews, and documentation. In implementing AKBHSM reconstruction, the "depreciation expense" account is an adjustment to production assets that are charged as production costs (part of Work In Process). The fixed assets owned are one of the production assets, so adjustments are needed so that they can be charged as production costs. The implementation of AKBHSM reconstruction at RMP Terang Bulan for retained profit sharing does not use a percentage but is set aside every day in the amount of IDR 100,000.-. By no longer having "renewal fund allocation debt" the investor capital invested will not decrease so that the capital can reflect the investor's ownership and rights in the truest sense through a "mato system-based business legal entity". In modern accounting, net profit/loss will appear in the financial position report, but in the AKBHSM reconstruction concept what appears is "retained profit sharing". This is because after the profit and loss report is prepared, the profit sharing system results in a net profit ready to be shared. The financial reports prepared refer to SAK EMKM with the AKBHSM reconstruction concept approach developed by Hanif (2017), while the reports prepared are mato system profit sharing reports, financial position reports and notes to financial reports.
Pelatihan Manajemen Usaha Mikro melalui Strategi SWOT pada Koperasi Simpan Pinjam dan Pembiayaan Syariah di Kota Padang Ilyas, Andre; Nofritar, Nofritar; Khairi, Awalul
Jurnal Pengabdian UNDIKMA Vol. 5 No. 2 (2024): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i2.10743

Abstract

This community service aims to enhance the capacity of KSPPS BMT Batuang Taba Nan XX in optimizing capital and micro-business management through the Strengths, Weaknesses, Opportunities, and Threats (SWOT) strategy. The implementation method of this community service utilized training and mentoring for 13 partners, culminating in assisting partners in formulating and selecting strategies using SWOT analysis techniques. The results of this community service showed that (1) there had been an improvement in partners' understanding of the urgency of strategic development for cooperatives in the future. (2) successfully increased partners' knowledge and competence in the fundamentals of cooperatives. (3) an increase in partners' abilities and competencies in formulating cooperative development strategies, including successfully formulating a development strategy focused on KSPPS BMT Batuang Taba Nan XX.
Financial Empowerment for Women: Closing the Gender Wealth Gap Agusti, Anatia; Edriani, Devi; Ilyas, Andre
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 3 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i3.78781

Abstract

This research investigates the role of financial literacy, access to financial resources, and financial empowerment in addressing the gender wealth gap within PT. Bank Rakyat Indonesia (Persero). Using a quantitative research design and employing the Smart PLS analysis tool, the study examines the direct and indirect effects of these variables on the gender wealth gap based on data collected from 100 bank customers. The findings reveal significant direct effects of financial literacy and access to financial resources on financial empowerment, which subsequently influences the gender wealth gap. Additionally, significant indirect effects of both financial literacy and access to financial resources on the gender wealth gap through financial empowerment are observed. These results underscore the importance of implementing comprehensive strategies to enhance financial literacy, improve access to financial resources, and foster empowerment among women within the organization. Addressing these factors is crucial for promoting financial inclusion, narrowing the wealth disparity, and advancing gender equity in wealth accumulation at PT. Bank Rakyat Indonesia (Persero).
Gamification in Marketing: Leveraging Interactive Experiences for Higher Consumer Engagement Andre Ilyas; Ahmad Vajri Rahman; Bella Hartati
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.489

Abstract

This study explores the role of gamification in enhancing consumer engagement within digital marketing environments by examining the mediating influence of interactive experience. Although gamified marketing systems are increasingly adopted across various industries, their effectiveness often varies due to insufficient understanding of how game elements lead to meaningful user engagement. This research addresses that gap by focusing on how interactive features such as personalization, user control, and sensory feedback transform gamification mechanics into immersive consumer experiences. Employing a qualitative methodology, the study gathered data through in depth interviews with digital marketing professionals and UX/UI designers, complemented by a systematic literature review. Thematic analysis revealed that interactive experience plays a critical role in translating game elements into cognitive, emotional, and behavioral engagement. The findings indicate that successful gamification strategies must be designed with a strong focus on the user experience, aligning game mechanics with the specific motivations and preferences of the target audience. By integrating perspectives from Self Determination Theory and Experiential Marketing Theory, the study offers a conceptual foundation for designing more effective digital engagement strategies. These insights are valuable for marketers aiming to create compelling, user centered digital experiences that foster long term consumer loyalty.
Omnichannel Strategy: Its Impact on Customer Satisfaction and Retention Ilyas, Andre; Dianti, Muthia Rahma; Mirsal
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1303

Abstract

This paper explores the impact of omnichannel strategies on customer satisfaction and retention. The scope of the research includes industries such as retail, technology, and financial services, focusing on how integrated communication channels, including physical stores, online platforms, and mobile applications, enhance customer experiences. The objectives are to analyze the relationship between omnichannel strategies and customer loyalty, and to investigate the effectiveness of these strategies in improving retention rates. A mixed methods approach was employed, combining quantitative surveys and qualitative interviews. Data was gathered from over 500 respondents across various industries, and results were analyzed using statistical and thematic methods. The findings show that service consistency, personalization, and convenience are critical factors driving customer satisfaction and retention. Businesses that integrate these factors across all touchpoints report higher levels of customer loyalty and long term retention. The study concludes that omnichannel strategies are essential for businesses seeking to enhance customer experiences and improve customer retention. These findings have practical implications for companies looking to optimize their customer engagement strategies in today’s competitive market.
Omnichannel Strategy: Its Impact on Customer Satisfaction and Retention Ilyas, Andre; Dianti, Muthia Rahma; Mirsal
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1303

Abstract

This paper explores the impact of omnichannel strategies on customer satisfaction and retention. The scope of the research includes industries such as retail, technology, and financial services, focusing on how integrated communication channels, including physical stores, online platforms, and mobile applications, enhance customer experiences. The objectives are to analyze the relationship between omnichannel strategies and customer loyalty, and to investigate the effectiveness of these strategies in improving retention rates. A mixed methods approach was employed, combining quantitative surveys and qualitative interviews. Data was gathered from over 500 respondents across various industries, and results were analyzed using statistical and thematic methods. The findings show that service consistency, personalization, and convenience are critical factors driving customer satisfaction and retention. Businesses that integrate these factors across all touchpoints report higher levels of customer loyalty and long term retention. The study concludes that omnichannel strategies are essential for businesses seeking to enhance customer experiences and improve customer retention. These findings have practical implications for companies looking to optimize their customer engagement strategies in today’s competitive market.
Pengaruh Transformasi Digital Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Dengan Komitmen Organisasi Sebagai Variabel Intervening Pada Dinas Peternakan Dan Kesehatan Hewan Sumatera Barat Serly Novia Putri; Vicky Brama Kumbara; Andre Ilyas
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of digital transformation and leadership style on employee performance with organizational commitment as an intervening variable at the Department of Animal Husbandry and Animal Health of West Sumatra Province. The study applies a quantitative approach using a survey method. Data were collected through questionnaires distributed to employees and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The independent variables are digital transformation and leadership style, the dependent variable is employee performance, and the intervening variable is organizational commitment. The results show that digital transformation has a positive and significant effect on organizational commitment and employee performance. Leadership style has a negative and insignificant effect on organizational commitment and employee performance. Organizational commitment has a negative and insignificant effect on employee performance. Indirect testing indicates that digital transformation and leadership style do not have a significant effect on employee performance through organizational commitment, and organizational commitment does not mediate the relationship between leadership style and employee performance. These findings indicate that strengthening digital transformation implementation is a key factor in improving employee performance in public sector institutions.
Pengaruh Kompetensi Digital Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Melalui Transformasi Digital (Studi pada Dinas Peternakan dan Kesehatan Hewan Provinsi Sumatera Barat) Salsa Billa; Vicky Brama Kumbara; Andre Ilyas
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of digital competence and leadership style on employee performance through digital transformation as an intervening variable at the Department of Livestock and Animal Health of West Sumatra Province. A quantitative survey approach was employed. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results indicate that digital competence has a positive and significant effect on digital transformation (β = 0.502; t = 4.408; p < 0.05). Leadership style also positively and significantly influences digital transformation. Digital competence significantly affects employee performance. However, leadership style has a negative and insignificant effect on employee performance. Digital transformation does not mediate the relationship between digital competence or leadership style and employee performance. The R² value of employee performance is 0.816, indicating strong explanatory power. The findings suggest that strengthening digital competence directly improves public employee performance rather than relying on digital transformation mediation mechanisms.
Pengaruh Beban Kerja Dan Program Pelatihan Berbasis Digital Terhadap Kepuasan Kerja Dengan Kualitas Pelayanan Sebagai Variabel Interveling Pada ” PT Pasoka Sumber Karya Jl Raya Indarung Padang” Rangga Eka Putra; Vicky Brama Kumbara; Andre Ilyas
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of workload and digital-based training programs on job satisfaction, with service quality as an intervening variable, at PT Pasoka Sumber Karya. This study used a quantitative approach with a survey method. The population and sample size for this study consisted of 65 respondents, determined using a total sampling technique. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the help of the SmartPLS application. There is a negative and significant influence of Workload on Service Quality, There is a positive and insignificant influence of Digital-Based Training Programs on Service Quality, There is a negative and significant influence of Workload on Job Satisfaction, There is a negative and insignificant influence of Digital-Based Training Programs on Job Satisfaction, There is a positive and insignificant influence of Service Quality on Job Satisfaction, There is a negative and insignificant influence of Workload on Job Satisfaction Through Service Quality, There is a positive and insignificant influence of Digital-Based Training Programs on Job Satisfaction Through Service Quality, The contribution of Workload and Digital-Based Training Program variables to Job Satisfaction is 0.910 or 91.0%, while the remaining 9.0% is influenced by other variables not examined in this study, The contribution of Workload and Digital-Based Training Program variables to Service Quality is 0.817 or 81.7%, while the remaining 18.3% is influenced by other variables not examined in this study.
PENGARUH PENGUASAAN TEKNOLOGI INFORMASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN PRODUKTIVITAS KERJA SEBAGAI VARIABEL INTERVENING Enjellina Basuki; M. Afuan; Andre Ilyas
Jurnal Bisnis Digital Vol. 3 No. 1 (2025): Jurnal Bisnis Digital, Vol. 3 No. 1 Mei-2025
Publisher : Prodi Bisnis Digital Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/j-bisdig.v3i1.1904

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penguasaan teknologi informasi dan disiplin kerja terhadap kinerja karyawan dengan produktiviyas kerja sebagai variabel intervening pada PT. Incasi Raya Pom Pangian Dharmasraya dengan populasi 205 orang karyawan dan sampel dengan rumus slovin yakni 67 orang karyawan, menggunakan data primer yang diperoleh dari menyebarkan kuesioner kepada 67 orang karyawan sebagai responden yaitu pada PT. Incasi Raya Pom Pangian. penelitian ini menggunakann alat Analisis Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). hasil penelitian menunjukkan bahwa: teknologi informasi, disiplin kerja berpengaruh yang signifikan terhadap produktivitas kerja pada PT.Incasi Raya Pom Pangian. Penguasaan teknologi informasi berpengaruh yang signifikan terhadap kinerja karyawan PT.Incasi Raya Pom Pangian. Disiplin kerja, produktifitas kerja terdapat pengaruh yang signifikan terhadap kinerja karyawan pada PT. Incasi Raya Pom Pangian. Penguasaan teknologi informasi, disiplin kerja berpengaruh yang signifikan terhadap kinerja karyawan dengan produktivitas kerja sebagai variabel intervening.