Article Per Year (5 Year)
p-Index From 2021 - 2026
4.827
P-Index
This Author published in this journals
All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Wahana Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi dan Keuangan Accounting and Business Journal Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Finance Research J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Economics, Entrepreneurship, Management Business and Accounting International Journal of Trends in Accounting Research Jurnal Bisnis dan Manajemen (JURBISMAN) Kajian Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Indonesian Management
Ladewi, Yuhanis
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
THE EFFECT OF ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND MANAGEMENT Ladewi, Yuhanis; Supriadi, Taufiq; Sjam, Juska Meidy Enyke; *, Welly; *, Agista; Subowo, Hery
The International Journal of Accounting and Business Society Vol 28, No 2 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.2.3

Abstract

ABSTRACT Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.Keywords — village fund management, accountability, transparency. 
Pengaruh Pelaksanaan Penagihan Pajak Terhadap Pencairan Tunggakan Pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat Masayu Luthfiah Siti Khodijah; Yuhanis Ladewi; Fadhil Yamaly
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 10 No 2 (2021): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v10i2.665

Abstract

Penelitian ini dilakukan untuk menjawab masalah yang ada yaitu bagaimanakah pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat. Tujuannya Untuk mengetahui pengaruh pelaksanaan penagihan pajak terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak PratamaPalembang Ilir Barat. Penelitian ini menggunakan jenis penelitian deskriptif.. Variabel yang digunakan adalah penagihan pajak dan pencairan tunggakan pajak. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner. Teknik analisis data yang digunakan yaitu menggunakan statistik deskriptif dan statistik inferensial. Analisis statistik inferensial terdiri dari uji asumsi klasik, analisis regresi sederhana, uji koefisien determinasi dan dilanjutkan dengan uji hipotesis ( uji t ). Teknik analisis data dalam penelitian ini dibantu olehstatistical progtam for special science (SPSS). Hasil analisis menunjukkan bahwa penagihan pajak berpengaruh terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Palembang Ilir Barat.
Analysis of Islamic Supply Chain Strategies in Indonesia Yuhanis Ladewi; Antoni Antoni; Mizan Mizan; Rima Melati
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract- This conceptual paper is aimed to explore critical factors of the Islamic supply chain for their economic impact in the region of Indonesia. The variable used in this study is the strategy of Halal supply chain and optimizing the potential of economy. The data analysis used was qualitative descriptive. The results of the research carried out were the supply chain strategy carried out by the Halal management institution in Palembang, namely by establishing halal strategy collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for halal supply chain can be done by OPZ, LAZIS or BAZIS through the payment system, among others; supports from government and private; halal hub; differentiation between Muslim and non-Muslim suppliers; halal  control  and  labeling; also be paid through Islamic banking services. We highlighted that in fulfilling the orders from customer, complete segregation between halal and non-halal products throughout the supply chain is strictly required. The manufacturing flow management is about physical handling of the products that must be controlled from the origin to the consumption points. In addition, procurement also plays an important role in the supply chain, which is according to Tieman et  al. (2012), to define and manage the upstream supply chain networks.  It  covers  purchasing  strategy,  selection  of  suppliers,  ordering, evaluating suppliers, and determining the specification
FAKTOR- FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI Yuhanis Ladewi; Anggrelia Afrida; Dicky Fernanda
Jurnal Akuntansi Bisnis Vol 16, No 1 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i1.3720

Abstract

Latar Belakang: Beberapa kasus/ fenomena yang terjadi terkait dengan banyaknya manipulasi informasi akuntansi sehingga informasi akuntansi mempunyai kualitas yang buruk, baik yang terjadi pada instansi pemerintah maupun swasta.  Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis faktor penentu keberhasilan  informasi akuntansi Pada Perusahaan Asuransi Kota Palembang.Metode Penelitian: Teknik pengumpulan data yang digunakan yaitu wawancara dan kuesioner dengan sampel yang berjumlah 32 responden Metode analisis data dalam penelitian ini yaitu analisis kuantitatif dengan teknik analisis statistik deskriptif dan statistik inferensial terdiri dari uji asumsi klasik, analisis regresi berganda, koefisien determinasi dan rancangan uji hipotesis (uji t) di bantu oleh Software Statistical Program For Special Science (SPSS).Hasil Penelitian: Hasil penelitian secara parsial menunjukkan factor yang mempengaruhi  kualitas informasi akuntansi antara lain kualitas sistem informasi akuntansi dan sistem pengendalian internal.Keaslian/Kebaruan Penelitian: Merupakan penelitian yang dilakukan pada perusahaan asuransi di Palembang yang meneliti tentang kualitas informasi akuntansi.Kata kunci: Kualitas Informasi Akuntansi, kualitas sistem informasi akuntansi, Sistem Pengendalian Internal.
Faktor Faktor Yang Mempengaruhi kualitas laporan keuangan Dan Dampaknya Terhadap Minat Membayar Zakat Yuhanis Ladewi; Mizan Mizan; Indah Rizki Gustiriyani
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10183

Abstract

This study aims to determine partially the effect of transparency and accountability on the quality of financial reports and their impact on intention to pay zakat. The type of research used is descriptive and associative research. The variables used transparency, accountability, quality of financial reports, and intention to pay zakat. The location of the research was carried out at the National Amil Zakat Agency, South Sumatra Province. The population used is 104 respondents. The sample used is saturated sample. The data used are primary and secondary data, as well as data testing using validity and reliability tests. The analysis technique used is descriptive statistics and inferential statistics (normality test, multicollinearity test and heteroscedasticity test) and the coefficient of determination test (R²) as well as path analysis and hypothesis testing (t). Research data processing was assisted by the SPSS version 25 computer program. The results of the study can be concluded partially (t test) showing that partially accountability affects the quality of financial reports. While transparency has no significant effect on the quality of financial reports. Accountability and quality of financial statements have a significant effect on the intention to pay zakat. Meanwhile, transparency has no significant effect on the intention to pay zakat
Analysis Quality System Information Accounting: Influencing Factors and Their Impact on Information Accountancy Sadiyah, Lina Halimatus; Ladewi, Yuhanis; Hari, Kurnia Krisna
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.016

Abstract

This study aims to determine and analyze the factors that affect the quality of accounting information systems in improving the quality of accounting information at (Perum Bulog, South Sumatra & Babylon Regional Office in Palembang City). The type of research used in this study is qualitative descriptive research. The variables used in this study consist of factors in the use of information technology, internal controls factors, commitment factors to the organization, quality of information systems, and quality of accounting information. The data used in this study used primary and secondary data. Data collection techniques are through interviews and documentation. The data analysis technique used is qualitative analysis. The results of this study are Factors that affect the quality of accounting information systems in improving the quality of accounting information, namely the use of technology factors greatly affect the quality of accounting information systems to improve the quality of accounting information by reducing the risk of errors and improving financial data management. Internal control factors greatly affect the quality of accounting information systems by implementing good internal controls, the risk of errors and misuse can be reduced, thus improving the overall quality of accounting information. The commitment factors to the organization are very important in improving the quality of accounting information systems with the use of systems that are used effectively, which will improve the quality of accounting information US a whole. The quality of accounting information systems can improve the quality of accounting information, reduce the risk of errors, and increase the accuracy and reliability of financial information. The improved quality of accounting information systems will result in higher-quality accounting information.
Analysis of Islamic Finance as a Support Function in Supply Chain Management in Palembang Ladewi, Yuhanis; Antoni, Antoni; Mizan, Mizan; Melati, Rima
International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v9i5.5629

Abstract

Abstract- The aim of the study was to find out the finance collection strategy as a support function in supply chain management in the city of Palembang. The variable used in this study is the strategy of collecting finance and optimizing the potential of finance. The data analysis used was qualitative descriptive. The results of the research carried out were the finance collection strategy carried out by the supply chain management in Palembang, namely by establishing finance collection units which were placed in several government agencies such as government agencies and companies as well as cooperating with banks, government officials, and religious leaders. The strategy for collecting finance can be done by OPZ, LAZIS or BAZIS by collecting finance through the payment system, among others; 1) payment of finance with a payroll system, a form of payment of finance by deducting salaries of employees in a company. 2) finance payments via an Android-based E-Card, in this way every Muslim can pay finance via the finance mobile application made by OPZ, LAZIS or BAZIS. 3) Finance can also be paid through Islamic banking services, in this case OPZ, LAZIS or BAZIS can work together with Islamic banking in the process of collecting national finance. As for optimizing the potential for finance collection, finance management institutions in the city of Palembang conduct socialization, promotion and education to the community.
Determinants of People's Interest in Paying Zakat Ladewi, Yuhanis
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.614

Abstract

This research aims to test the influence of awareness, knowledge, and belief variables on interest in paying zakat. This descriptive and associative research surveyed Muzakki in Palembang City. The research sample of 37 respondents used in this research was drawn based on purposive sampling. The results of this research prove that knowledge, religiosity, and awareness partially influence Muzakki's interest in paying zakat. Meanwhile, trust has no effect on Muzakki's interest in paying zakat
SUCCESS FACTORS IN THE ACCOUNTING INFORMATION QUALITY (SURVEY AT PT. PRIVATE PLANTATION IN PALEMBANG CITY) Ladewi, Yuhanis; Dina Aziza Putri; Lis Djuniar; Nunung Nurhayati
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3574

Abstract

This study aims to determine and partially analyze the effect of internal control, data quality, and accounting information system quality on accounting information quality. Data testing is about validity and reliability. Data analysis techniques include descriptive and inferential statistics. Based on the number of questionnaires returned and processed, as many as 33 respondents showed that all of them were valid and reliable. Descriptive statistical analysis per variable shows the dominant value is very high. The results of inferential statistics show that the results of residual values are normally distributed; multicollinearity and heteroskedasticity do not occur. Multiple linear regression tests show that if internal control variables, data quality, and accounting information system quality are considered constant, then the quality of accounting information will increase. The results of research on the t test show that partially internal control, data quality, and accounting information system quality affect accounting information quality. Keywords    : Success Factors, Accounting Information Quality.
THE ROLE OF WHISTLEBLOWING, CULTURE, AND ORGANIZATIONAL COMMITMENT IN FRAUD PREVENTION Yuhanis Ladewi; Muhammad Fahmi; Fauziah, Alfina Damayanti; Zuraidah, Ida
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4028

Abstract

This study aims to find out and analyze the role of whistleblowing culture, and organizational commitment in fraud prevention. The types of research used are descriptive and associative. The population used is 11 branch stores with a saturated sample of 85 respondents. This study uses primary and secondary data. The data collection methods are interviews, questionnaires, and documentation. To test the data, this research applies validity and reliability tests. The data analysis techniques used are descriptive statistics and inferential statistical analysis, namely classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test) and multiple linear regression analysis, determination coefficient, and t-test. This study uses the analysis technique of the SPSS Version 25 data processing program. Based on the results processed, 85 respondents are all valid and reliable. The results of this study can be concluded partially (t-test) showing that whistleblowing, organizational culture, and organizational commitment have a significant effect on fraud prevention at PT Sumber Alfaria Trijaya Tbk in Plaju District.   Keywords     : Cheating Prevention, Organizational Commitment, Organizational Culture, Whistleblowing
Co-Authors *, Agista *, Welly Afifah Mulya Putri Afrida, Anggrelia Antoni Antoni Antoni Antoni Aprianto Aprianto . Arizona, Dori Darmin Dicky Fernanda Dina Aziza Putri Djuniar, Lis Dori Arizona Erlinda Erlinda Fadhil Yamaly Fatimah fatimah Fatimah Fauziah, Alfina Damayanti Fenty Astrina Gustiriyani, Indah Rizki Harun Samsuddin Hazmanan Khair, Hazmanan Helliana Ida Zuraidah Indah Rizki Gustiriyani Junaidi Junaidi Junaidi Karolina, Puspa Erika Kartika Kurnia Krisna Hari Kusumawaty, Mia Lina, Nur Mey Lutviyah, Lana Masayu Luthfiah Siti Khodijah Meiliany Kusuma Dewi Mizan Mizan, Mizan Muhammad Fahmi Nina Sabrina Novryzal Novryzal Nunung Nurhayati Nunung Nurhayati Oktafiani Putri, Nensi Anisa Qintara, Muhammad Rifat Redi Agustian Rima Melati Rima Melati Rini Lestari Riska Janatul Rosalina Rosalina Sadiyah, Lina Halimatus Saekarini Yuliachtri Samsuddin , Harun Sjam, Juska Meidy Enyke Subowo, Hery Summi Ayati Supriadi, Taufiq Tata Tata Angraini Ulandari, Melita Wahyudi Rahmat Welly, Welly Winwin Yadiati Yubil Lestari Yuni Maya Sari Yuniati Yuniati Zulkarnaen, Wandy