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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Mantik Indonesian Journal of Islamic Education
Purnama Sari, Devi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization
Literature Review: Interactive Media of PAI Learning Based on Android Games Using the Game Development Life Cycle (GDLC) Method Purnama Sari, Devi; Gilang Maulana Jamaludin
Indonesian Journal of Islamic Education Vol. 3 No. 1 (2025): April 2025
Publisher : Departement of PAI, Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/ijie.v3i1.12388

Abstract

This study explores the effectiveness of interactive learning media based on Android games tailored for Islamic education, employing the Ganes Development Life Cycle (GDLC) approach. A literature review of publications from 2021 to 2024 reveals that this media enhances student’s learning motivation, provides engaging and interactive learning experiences, and deepens comprehension of the material. The structured methodology of GDLC ensures efficient development of the media. In conclusion, Android-based educational games significantly improve the quality of Islamic Education (PAI) learning and align with the demands of modern digital education.
Faktor-Faktor Penentu Kinerja Sistem Informasi Akuntansi pada UMKM Kota Medan Purnama Sari, Devi; Hartati Sidauruk, Sri; Saleh Rizkian, Muhammad; Santoso, M. Imam
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2190

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemampuan teknik personal, program pelatihan dan pendidikan, keterlibatan pengguna, formalisasi pengembangan sistem, dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi (SIA) pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan. Populasi dalam penelitian ini adalah pelaku UMKM di bidang fashion dan perdagangan, dengan total sampel sebanyak 60 responden yang dipilih menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa kemampuan teknik personal, program pelatihan dan pendidikan, serta dukungan manajemen puncak berpengaruh terhadap kinerja sistem informasi akuntansi. Namun, keterlibatan pengguna dan formalisasi pengembangan sistem tidak berpengaruh terhadap kinerja sistem informasi akuntansi.
Co-Authors Eka Nurmala Sari Gilang Maulana Jamaludin Hartati Sidauruk, Sri Saleh Rizkian, Muhammad Santoso, M. Imam Widia Astuty