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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam MALA'BI JME JURNAL LENTERA AKUNTANSI Jurnal Manajemen dan Profesional Jurnal Akuntansi Syariah (JAkSya) Rangkiang: Journal of Islamic Economics and Business Jurnal Akuntansi Syariah (JAkSya) Jurnal Indovisi
Amran, Elsa Fitri
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENERAPAN SISTEM TRANSAKSI NON TUNAI (TNT) PADA DINAS LINGKUNGAN HIDUP KOTA PARIAMAN Amran, Elsa Fitri; Basrefnaldi, Basrefnaldi; Silfira, Silfira
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2757

Abstract

This research is a descriptive analysis of qualitative research against the application of Transaction analysis non cash (TNT) at the environmental agency  of Pariaman. The purpose of this research is to know how the application of the System transactions are Non cash and knowing the constraints faced in the implementation of Non cash transaction system at the service of the Environment Pariaman. In this study using data collection techniques by means of observation, documentation, and interviews are then analyzed and interpreted from the data obtained by using a descriptive analysis method. The results of this research to show that the execution of the transaction system Non cash At the environmental agency of Pariaman has sought to carry out the transaction of non cash in accordance with the applicable rules and the constraints faced in the implementation of the Non cash transaction system in the Pariaman City Environmental Agency is about a lack of socialization about the use of the Nagari Cash Management Application, the internet network that are not yet adequate, and there are still those who are less advance in respect of the operation technology also the system is still not perfect.
PENGARUH AKUNTABILITAS AUDITOR, PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PEKANBARU Melia, Yeni; Afriano, Bobi; Amran, Elsa Fitri; Rahmi, Mega
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 1 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i1.11850

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh akuntabilitas auditor dan profesionalisme auditor secara parsial dan simultan terhadap kualitas audit pada Kantor Akuntan Publik di Pekanbaru. Jenis penelitian yang digunakan adalah penelitian asosiatif kausal dengan pendekatan kuantitatif. Penelitian ini dilakukan di Kantor Akuntan Publik di Pekanbaru. Jumlah sampel yang diambil sebanyak 41 Auditor dengan convenience sampling method. Pengumpulan data dilakukan dengan instrumen penelitian berupa kuisioner (menggunakan pertanyaan). Teknik analisis yang digunakan adalah statistik deskriptif, uji validitas dan reabilitas, uji asumsi klasik dan metode regresi linier berganda, uji secara parsial (T), uji secara simultan (F) dan uji koefisien determinasi. Hasil penelitian ini menunjukan bahwa akuntabilitas auditor secara parsial tidak berpengaruh terhadap kualitas audit, profesionalisme auditor secara parsial berpengaruh signifikan terhadap kualitas audit, akuntabilitas auditor dan profesionalisme auditor secara simultan berpengaruh signifikan terhadap kualitas audit.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI NAGARI TANJUNG ALAM KECAMATAN TANJUNG BARU TAHUN 2022 Rahim, Febria; Melia, Yeni; Amran, Elsa Fitri; Putri, Silvani Asrina
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.12369

Abstract

The aim of this research is to determine the accountability and transparency of village fund management in Nagari Tanjung Alam, Tanjung Baru District. The type of research used is field research. The method used is descriptive with a qualitative approach. The data collection technique in this research is through interviews by collecting documents. The results of the research show that the principles of accountability and transparency in the management of village funds in Nagari Tanjung Alam have been implemented in accordance with Permendagri Number 20 of 2018. In the principle of accountability, the government of Nagari Tanjung Alam at the planning, implementation, administration and accountability stages can be said to be accountable, according to the principle of transparency The Nagari Tanjung Alam government has provided information to the public through available information boards, although not all the information is fully included. In the reporting stage it cannot be said to be accountable because the Nagari Tanjung Alam Government is still late in reporting and in terms of transparency it cannot be said to be fully transparent because the Nagari Tanjung Alam Government does not provide information regarding activities that have not been completed/implemented and the remaining budget is not included on the available information boards. 
Analisis atas pelaporan keuangan pada dinas pendidikan dan kebudayaan kabupaten Padang Pariaman Amran, Elsa Fitri; Sari , Yesi Novita
Jurnal Indovisi Vol. 1 No. 1 (2018): Jurnal Indovisi
Publisher : Indonesian Indovisi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32698/1907608

Abstract

The research was conducted at the Education and Culture Office of Padang Pariaman Regency which is a local government agency that carries out some of the Government's affairs in the field of education and culture. The purpose of this study is to determine the conformity of the Government's financial statements on the Education and Culture Office of Padang Pariaman Regency already with Government Regulation Law number 24 in 2005 on government accounting standards, analyzing financial statements using efficiency ratios, independence ratios, budget growth ratios, analyzing internal control systems in the process of preparing financial reports, analyzing the quality of human resources and educational background of civil states aparatus and employees as financial managers in the process of preparing reports finance in the Education and Culture Office of Padang Pariaman Regency. The method used in this study is by library study method and field research with related officials, after which the data has been collected is analyzed descriptively that comparing the actual situation with relevant theories, in order to obtain the results of research for the problems encountered related with the implementation of government financial reporting on Education and Culture Office of Padang Pariaman Regency. From the data analysis conducted, obtained the result that the government's financial report on the Education and Culture Office of Padang Pariaman Regency Already in accordance with Government Regulation number 24 in 2005; The efficiency ratio of the Education and Culture Office of Padang Pariaman Regency in 2016 is in efficient condition with the percentage ratio of 95.32%. The 2016 independence ratio is in the pattern of delegative relations. The 2016 budget growth ratio was positive growth with a 10% increase. Internal Control System has been done well with data integrity and documents or archives that have been stored well, the evaluation of the economy, efficiency, and effectiveness has been in accordance with the set targets. The quality of human resources at the Department of Education and Culture is good, civil states aparatus / Employees have skill and work experience long enough.
THE THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND CARBON ACCOUNTING DISCLOSURE ON PROFITABILITY (CASE STUDY OF COMPANIES LISTED ON THE IDX IN THE INDUSTRIAL SECTOR 2021-2024) Hidayah, Nurul; Amran, Elsa Fitri; Amor, Atika
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16336

Abstract

This research is motivated by increasing attention to the environmental impact of industrial sector activities, particularly carbon emissions, and their impact on corporate profitability. The objective of this study is to examine the influence of environmental performance and accounting carbon disclosure on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study uses a quantitative approach utilizing secondary data obtained through documentation of annual reports and company sustainability reports. The results of statistical analysis indicate that environmental-related practices demonstrate a measurable association with corporate financial performance, although the contribution of each variable differs in magnitude and significance. The findings suggest that strong environmental performance and effective carbon management practices may function as strategic signals that enhance investor perception and corporate value. Therefore, integrating environmental policies into corporate business strategies is essential for supporting long-term financial sustainability within the industrial sector.
AN AN AUDIT IMPLEMENTATION PROCEDURES FOR ACCOUNT RECEIVABLE AT PT XYZ BY YANISWAR PUBLIC ACCOUNTANT AND PARTNER Alda, Fadhlil Azhim; Amran, Elsa Fitri; Yenti, Elfina
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16364

Abstract

This study aims to analyze the procedures for auditing accounts receivable at PT XYZ conducted by KAP Yaniswar and Rekan Pekanbaru, with particular emphasis on compliance with Auditing Standards (SA) 300, SA 315, SA 320, SA 330, and SA 505. The research employs a descriptive qualitative approach using interviews, observations, and documentation techniques. The findings indicate that the audit process was carried out systematically, encompassing audit planning, risk assessment, substantive testing, and external confirmation, and was supported by a layered audit quality control system involving review by junior auditors, supervisors, and audit partners. Although the overall implementation of the audit procedures complied with the applicable Auditing Standards and provided reasonable assurance regarding the fairness of accounts receivable balances, this study identifies certain limitations, particularly in the depth of risk analysis and the suboptimal response rate to external confirmations. Therefore, this study recommends strengthening the risk-based audit approach and enhancing the effectiveness of external confirmation procedures to improve audit quality, especially within small and medium-sized public accounting firms.
Co-Authors Afriano, Bobi Alda, Fadhlil Azhim Amor, Atika Arinda, Dinda Dwi Basrefnaldi, Basrefnaldi Farina, Desi Guspendri, Nasfizar Hendri, Novi Mega Rahmi Melia, Yeni Mirawati Mirawati Nengsih, Ifelda Nita Fitria Nofrivul, Nofrivul Nurhaliza, Nurhaliza NURUL HIDAYAH Putri, Silvani Asrina Putri, Suci Mulia Rahim, Febria Ria Afriyanti Rizal Rizal Safardi, Safardi Saputri, Ramadhani Sari , Yesi Novita Sari, Chitra Indah Selvia, Fitri Silfira, Silfira Syofria Meidona Yanti, Mira Dwi Yenni, Fitri Yenti, Elfina