Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.354

P-Index

This Author published in this journals

All Journal Patria Artha Journal of Nursing Science MABIS: Manajemen dan Bisnis Jurnal Kesehatan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Kesehatan: Jurnal Ilmu- Ilmu Keperawatan, Kebidanan, Farmasi dan Analis Kesehatan Jurnal Pendidikan dan Teknologi Indonesia JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Indonesian Management Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Indonesian Journal of Accounting and Business Taruna Law Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Health Idea

Halimatusyadiah, Halimatusyadiah

Unknown Affiliation

Author-ID : 1406802

Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 22 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Pengaruh Pengaruh Elemen Fraud Hexagon Theory Dalam Mendeteksi Kecurangan Pada Pengelolaan Dana Desa: - Arsyanda Fikiza; Halimatusyadiah, Halimatusyadiah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5156

This study aims to determine the effect of six elements in the Fraud Hexagon Theory on the potential for fraud in the management of village funds. These elements consist of pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM) analysis technique and data processing is done using SmartPLS version 4. The research population included all villages in Bengkulu Province. The sampling technique was conducted by purposive sampling, by selecting the three districts with the lowest Perception and Integrity Index scores, namely Central Bengkulu, Seluma, and Lebong, as the research locations. Respondents in this study were village heads in each of the selected areas. The results showed that five of the six elements in the Fraud Hexagon, namely opportunity, rationalization, ability, arrogance, and collusion, proved to have a significant effect on the potential for fraud in the management of village funds. In contrast, the pressure variable did not show a significant effect. This finding illustrates that not all elements in the theory have the same effect, so a greater supervisory focus is needed on the elements that are proven to be significant to minimize the risk of fraud at the village level.

Kemampuan Mengelola Risiko pada UKM: Pengaruh Pengetahuan Akuntansi dan Lietrasi Keuangan Melin Vaira Haswan; Halimatusyadiah, Halimatusyadiah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5187

This study aims to examine the influence of accounting knowledge and financial literacy on the ability of SMEs to manage risk. This study used a quantitive approach and type of correlational researcg by describing primary data obtained directly from respondent, namely SMEs in Bengkulu Province. Purposive sampling was used with the following criteria: (1) the business has been active for a minimum of two years, and (2) it carries out financial recording and reporting. Data collection was done by distributing quetionnaires via google form. Partial Least Squares (PLS) is the methodology used in this study to evaluate the relationship between variables, with the help of the SmartPLS version 4.0 program. The results show accounting knowledge and financial literacy has a significant positive effect on risk management. The findings highlight the importance of strong accounting knowledge and financial literacy for SMEs, as these competencies help them identify, analyze, and mitigate financial risks that may disrupt business continuity. This aligns with the Knowledge-Based View (KBV), which emphasizes that the ability to manage and apply knowledge is essential for building stronger and more adaptive organizational capabilities.

Penerapan Kompres Hangat dalam Menurunkan Skala Nyeri pada Pasien Gastritis Rostika, Iis; Salmiyah, Emy; halimatusyadiah, halimatusyadiah; Hardian, Ratna Wulan
Health Idea Vol 2, No 2 (2024): Agustus 2024
Publisher : Ide Insan Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63860/hi2207

Gastritis adalah penyakit peradangan pada mukosa lambung yang disebabkan oleh iritasi dan infeksi pada lambung serta pola makanan yang tidak teratur. Salah satu gejala yang sering terjadi pada penderita gastritis adalah nyeri, keluhan nyeri menimbulkan rasa tidak nyaman dan mengganggu aktivitas sehari-hari. Penanganan nyeri dapat dilakukan dengan teknik Farmakologi dan non-farmakologi salah satuya dengan menggunakan Kompres Hangat. Tujuan : Penerapan Kompres Hangat dapat membantu pasien gastritis dalam menurunkan skala nyeri, mengurangi kecemasan dan memberikan rasa nyaman. Metode : metode yang digunakan dalam penulisan karya tulis ilmiah ini adalah Studi Kasus. Alat ukur yang digunakan penulis adalah pengkajian, wawancara, observasi, untuk mengukur skala nyeri Numeric Rating Scale dan Standar Oerasional Prosedur. Hasil: Hasil Studi Kasus menunjukan setelah pemberian Kompres Hangat 2x sehari selama 3 hari dalam waktu 15 menit skala nyeri menurun, yaitu sebelum dilakukan kompres hangat skala nyeri 6 dan setelah dilakukan kompres hangat skala nyeri menjadi 3. Simpulan dan Saran : pemberian kompres hangat ini dapat diberikan kepada pasien dengan penderita gastritis, tidak hanya mengurangi nyeri pada pasien tetapi dapat memberikan rasa nyaman setelah diberikan kompres hangat.

Pengaruh Social Influence, Facilitating Conditions, dan Self-Efficacy terhadap Minat UMKM Menggunakan Aplikasi Akuntansi Berbasis Mobile Lestari, Amanda Dwi; Halimatusyadiah, Halimatusyadiah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8317

This study aims to determine the influence of Social Influence, Facilitating Conditions, and Self-Efficacy on the interest of MSMEs in using mobile-based accounting applications. This study uses a quantitative approach with a purposive sampling technique and collects data from 228 MSMEs through an online questionnaire. The research instrument refers to a Likert scale of 1–5 to measure each variable, and data processing is carried out using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the help of SmartPLS 4 software. The test results show that Social Influence has a positive and significant influence on the interest in using the application. Furthermore, Facilitating Conditions do not have a significant effect on the interest in using it, indicating that the availability of infrastructure alone is not enough to shape the interest in using technology. And Self-Efficacy also shows a positive and significant influence, which indicates that the confidence of MSMEs in mastering technology plays an important role in encouraging the adoption of mobile-based accounting applications. The results of this study indicate that the existence of supporting facilities alone is not enough to arouse the interest of MSMEs in adopting technology, if it is not accompanied by individual readiness and supportive social influences. Thus, these findings are expected to contribute to encouraging increased use of digital accounting applications in the MSME environment, through strengthening personal capabilities such as Self-Efficacy in utilizing technology, as well as positive Social Influence, both of which are important factors in driving the acceleration of sustainable technology adoption.

Do AIS and innovation influence the relationship between business strategy and SME’s performance? Zuhaila, Rofiqa; Halimatusyadiah, Halimatusyadiah
Manajemen dan Bisnis Vol 23, No 1 (2024): March 2024
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v23i1.753

In the context of a dynamic and competitive business environment, SME actors must also possess a competitive advantage to succeed in the market. One strategy that can be pursued to achieve a competitive advantage is through the optimization of employee performance. This research aims to analyze the relationship between strategy and SME performance, encompassing the examination of innovation and accounting information systems as mediating variables. The study employs Structured Equation Modeling based on Partial Least Squares (SEM-PLS) analysis. The research involves 435 respondents who are SME actors with business units located in the province of Bengkulu. The findings indicate that strategy has a positive influence on SME performance. Furthermore, strategy also positively influences innovation and accounting information systems. In the context of indirect effects, both innovation and accounting information systems exhibit partial mediating effects in accommodating the relationship between strategy and SME performance. The results of this study emphasize that SME actors should be capable of crafting appropriate business strategies through various business innovations and improvements in accounting information systems, thereby enhancing SME performance.

PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN KABUPATEN SELUMA Puspita, Diana; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

This study aimed to examine the effect of Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. This research is a type of research with a quantitative approach to survey methods. The sample in this study was 29 Regional Apparatus of Seluma Regency. Sampling of respondents in this study is based on the census method. The respondents from each Regional Apparatus are financial administration officials, treasurers, and financial administration staff at agencies, offices, offices, sub-districts, and regional secretaries. The results showed that Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems on the Quality of Regional Financial Reports. Keyword: Human Resource Competence, Utilization of Information Technology, Understanding of Government Accounting Standards and Internal Control Systems, Quality of Regional Financial Reports.

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, JUMLAH KOMITE AUDIT DAN PROPORSI KEPEMILIKAN MASYARAKAT TERHADAP AUDIT DELAY DAYS Pratiwi, Gabriela Niken; Aziza, Nurna; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Audit Delay or in some studies referred to as audit reporting lag is the time difference between the end of the fiscal year (date of closing the book) with the date of issuance of the audit report (independent auditor's report). This study aims to provide empirical evidence regarding the influence of company size, company age, number of audit committees and the proportion of public ownership on the number of audit delay days. The research sample was chosen based on the purposive sampling method in all companies except banks and insurance listed on the Indonesia stock exchange. With the observation period from 2014 to 2018. The samples obtained were 112 companies with 560 observations. The results indicate that company size does not significantly influence the number of audit delay days. This study also found that the age of the company has a significant effect on the number of days of audit delay. Meanwhile, this study found that the number of audit committees does not significantly influence the number of audit delay days.

MOTIVASI, KOMITMENT, KEPUASAN KERJA, KEINGINAN BERPINDAH KERJA SARJANA AKUNTANSI DI BENGKULU Eriza, Tiara; saiful, saiful; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

The purpose of this research is to know the work motivation, commitment professional and work satisfaction on turnover intention of worker Accounting Graduate Worker in Bengkulu City. The population of this study are 123 peoples. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic and multiple regression analysis. The results showed that: (1) the work motivation has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the motivation more increase, the turnover intention will be decrease; (2) the professional commitment has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the professional commitment more increase, the turnover intention will be decrease; and (3) the work satisfaction has a negative influence on turnover intention of worker Accounting Graduate Worker in Bengkulu City. It’s mean is if the work satisfaction more increase, the turnover intention will be decrease.

PARTISIPASI PENGANGGARAN, KEPUASAN KERJA, KOMITMEN ORGANISASI, DAN KINERJA APARAT PEMERINTAH BADAN PERTANAHAN NASIONAL PROVINSI BENGKULU Ridha, Ridha; Fadli, Fadli; Halimatusyadiah, Halimatusyadiah
JURNAL FAIRNESS Vol. 10 No. 3 (2020)
Publisher : UNIB Press

This research was aimed to analyze the participation in budgeting, job satisfaction, and organizational commitment to performance. Participation in budgeting is a common approach that can improve performance because in participation there is the delegation of procedures and involvement in decision making. Job satisfaction depends on what the individual feels towards his job and requires someone to interact with companions and commanders, follow the rules, and achieve performance standards. Organizational commitment is an emotional attachment, individual involvement in the organization, and the preference to stay on the organization. The results of this study showed that participation in budgeting variables does not significantly affect on managerial performance, job satisfaction variables significantly influence managerial performance and the organizational commitment variables have a significant effect on managerial performance.

PENGARUH PERILAKU ETIS AUDITOR, TEKANAN WAKTU DAN TIPE KEPRIBADIAN TERHADAP PREMATUR AUDIT Olivia, Liza; Halimatusyadiah, Halimatusyadiah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3618

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perilaku etis auditor, tekanan waktu, dan tipe kepribadian terhadap prematur audit. Metode survei yang digunakan dalam penelitian ini dengan menyebarkan kuesioner kepada 75 auditor pada Inspektorat Kota Bengkulu dan Inspektorat Provinsi Bengkulu. Data yang diperoleh dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perilaku etis auditor berpengaruh negatif dan signifikan terhadap prematur audit, yang berarti semakin tinggi perilaku etis seorang auditor, maka semakin rendah kemungkinan auditor untuk melakukan prematur audit. Tekanan waktu atau (time pressure) berpengaruh positif dan signifikan terhadap prematur audit, artinya semakin tinggi tekanan waktu yang dialami oleh auditor, maka semakin tinggi kemungkinan auditor melakukan prematur audit dan tipe kepribadian turnover intention berpengaruh positif signifikan terhadap prematur audit, semakin tinggi turnover intention maka semakin tinggi auditor melakukan prematur audit.

Co-Authors Abdullah Abdullah Ahmad Jaelani Ahmad, Sabarudin Anita Setyawati Aprila, Nila Arsyanda Fikiza Ayu, Devi Ayu, Windri Dewi Aziza, Nurna Budiadi, Hana Nurhanifah Deasy Emalia Diana Puspita Eriza, Tiara Fadli Fadli Hardian, Ratna Wulan Hikmat Pramajati Ilyas, Fitrawati Iyos Sutresna Lestari, Amanda Dwi Lindayani, Emy Liza Olivia Melin Vaira Haswan Natun, Dwi Us NOVIANTI, MAYA Nurhaliza, Nurhaliza Nursifa, Niknik Nuryani, Reni Oktora, Bunga Ega Prakosa, Bayu Adhi Pratiwi, Gabriela Niken Purnama, Ahmad Putri, Febrian Eka Qamariah, Zannuba Ridha, Ridha Rostika, Iis Saiful Saiful Salmiyah, Emy Sopiah, Popi Sri Maryati Sukaesih, N Siti Tampubolon, Briefman Yuggo Afrianto Zuhaila, Rofiqa

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search