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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EDUTEC : Journal of Education And Technology JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding Applied Business and Engineering Conference International Journal of Financial and Investment Studies Journal of Education Religion Humanities and Multidiciplinary Majapahit Journal of Islamic Finance dan Management TANJAK : Jurnal Pengabdian Kepada Masyarakat Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Fiddin, Fachroh
Politeknik Negeri Bengkalis, Riau
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ANALISIS RISIKO SISTEM TEKNOLOGI APLIKASI E-FISHERYKU DALAM EKOSISTEM BISNIS DIGITAL BERDASARKAN ISO 31000:2018 DI PT MULTIDAYA TEKNOLOGI NUSANTARA Silva Huri Wildani; Fachroh Fiddin; Sakilah Sakilah
Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol. 8 No. 2 (2025): Eklektik
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ekl.v8i2.38600

Abstract

Penelitian ini bertujuan untuk menganalisis risiko sistem teknologi pada aplikasi eFisheryKu milik PT. Multidaya Teknologi Nusantara menggunakan kerangka kerja ISO 31000:2018. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan analisis risiko berdasarkan data sekunder yang diperoleh dari umpan balik pengguna di Google Play Store serta informasi dari situs resmi perusahaan. Proses penelitian meliputi identifikasi, analisis, dan evaluasi risiko untuk menentukan tingkat kemungkinan dan dampak risiko yang memengaruhi performa serta kepercayaan pengguna. Hasil penelitian menunjukkan bahwa risiko utama yang dihadapi aplikasi meliputi gangguan sistem, kesalahan teknis, dan masalah pengalaman pengguna (User Experience/UX) yang berpengaruh pada reputasi perusahaan. Berdasarkan hasil evaluasi risiko, penelitian ini memberikan rekomendasi perlakuan risiko berupa peningkatan performa aplikasi, perbaikan antarmuka, dan optimalisasi sistem untuk meningkatkan kualitas layanan serta kepercayaan pengguna.
The Effect of the Implementation of ICOFR on the Quality of SKPD Financial Statements: An Empirical Study on the Local Government of Bengkalis Regency Putri Ramadani; Fachroh Fiddin
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.700

Abstract

This study aims to analyze the effect of the implementation of Internal Control over Financial Reporting (ICoFR) on the quality of financial reports of the Regional Apparatus Work Unit (SKPD) in the Bengkalis Regency Government. ICoFR is an internal control system that focuses on the reliability of financial reporting, based on five COSO components, namely the control environment, risk assessment, control activities, information and communication, and monitoring. This study uses a quantitative approach by distributing questionnaires to SKPD officials who are directly involved in the process of preparing financial statements. Data was processed using multiple linear regression analysis through SPSS software to test the effect of ICoFR application on the quality of financial statements measured through the dimensions of relevance, reliability, comprehension, and comparability. The results of the study are expected to show that the implementation of ICoFR effectively has a positive and significant effect on improving the quality of SKPD's financial statements. These findings are a strategic reference for local governments in strengthening the internal control system and realizing accountable and transparent financial governance.
The Influence of Human Resource Competence, the Implementation of the Regional Financial Accounting System, and the Use of Information Technology on the Quality of Regional Financial Statements at the Bengkalis Regency SKPD Irma Rahmadani; Fachroh Fiddin
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.725

Abstract

This research examines the effect of human resource competence, the implementation of the regional financial accounting system, and the utilization of information technology on the quality of regional financial statements within the Regional Apparatus Work Units (SKPD) of Bengkalis Regency. The study adopts a quantitative research design using primary data collected through questionnaires. The population consists of 90 respondents selected using purposive sampling, with data measured on a Likert scale. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29. The findings indicate that, individually, human resource competence has a positive and significant effect on the quality of regional financial statements. Likewise, the implementation of the regional financial accounting system and the utilization of information technology also demonstrate positive and significant influences on the quality of financial reporting. The results further show that the adjusted R-squared value reaches 68.1%, suggesting that the quality of regional financial statements is largely explained by the variables examined in this study, while the remaining 31.9% is influenced by other factors beyond the research model.
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE ACTIVITY-BASED COSTING DI CV RIZKY JAYA MAKMUR RUPA Rezky Andriani; Fachroh Fiddin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/eg95sq11

Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan Harga Pokok Produksi (HPP) Tandan Buah Segar (TBS) pada CV Rizky Jaya Makmur dengan membandingkan metode konvensional perusahaan dan metode Activity-Based Costing (ABC). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan biaya operasional perusahaan, dokumen produksi, serta catatan keuangan pendukung. Hasil penelitian menunjukkan bahwa metode konvensional menghasilkan nilai HPP yang lebih rendah karena alokasi biaya overhead dilakukan secara merata tanpa mempertimbangkan aktivitas aktual yang menimbulkan biaya tersebut. Sebaliknya, metode ABC mengidentifikasi aktivitas utama produksi seperti pemupukan, penyemprotan, pemeliharaan, dan panen, kemudian mengelompokkannya ke dalam cost pool dan mengalokasikan biaya berdasarkan cost driver yang sesuai. Temuan penelitian memperlihatkan bahwa pemupukan dan panen merupakan aktivitas dengan konsumsi biaya tertinggi. Penerapan ABC memberikan gambaran struktur biaya yang lebih akurat dan terperinci, meminimalkan distorsi biaya, serta mendukung pengambilan keputusan manajerial yang lebih efektif. Secara keseluruhan, metode ABC terbukti lebih tepat dan akurat dalam menghitung HPP pada kegiatan perkebunan, serta menawarkan transparansi dan wawasan efisiensi yang lebih baik bagi CV Rizky Jaya Makmur.
Co-Authors Amelda , Amelda Bustami Bustami Bustami Bustami Domos, Erma Dwikurnia, Via Emma Dormos Endang Sri Wahyuni Febrianti, Triska Fiani, Sofiani Hardi Hardi, Hardi Husnul Muttaqin Irma Rahmadani Kamaliah Kamaliah, Kamaliah Marniati, Putri Molita Sarafina Muhammad Arief Muhammad Arif Neli Agustin Nur Rahmani Nurhazana Pebiona, Gressila Pratama, Adrian Irnanda Putri Ramadani rahmani, Nur Rezky Andriani Sakilah Sakilah Silva Huri Wildani wahyu triyono