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All Journal The International Journal of Accounting and Business Society Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Wahana 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 Kajian Akuntansi Jurnal Akuntansi Bisnis Accounting and Business Journal Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Finance Research 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

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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
The Influence Of Independence, Organizational Commitment, And Organizational Culture On Auditor Performance Zuraidah, Ida; Ladewi, Yuhanis; Putri, Nensi Anisa
Accounting and Business Journal Vol 4 No 2 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i2.4456

Abstract

This study aims to determine and analyze the effect of Independence, Organizational Commitment, and Organizational Culture on Auditor Performance. The type of research used in this research is descriptive and associative research. The location of the research was carried out at the Sumsel Babel Bank. The population in this study were 76 auditors at Bank Sumsel Babel 1, 28 branch offices. The sample used in this study is a saturated sample and the number of samples obtained is 40 auditors. The data used is primary data. The data collection method in this study was a questionnaire. The data testing method used in this research is validity test and reliability test. The analytical technique used in this study is descriptive statistical analysis and inferential statistical analysis, inferential statistical analysis in this study is the classical assumption test (data normality, multicollinearity, heteroscedasticity), multiple linear analysis, coefficient of determination and hypothesis design (t test). The data analysis technique in this study used statistical program for social science (SPSS) version 25. The results showed that the data test showed that the results of the data tested in the form of a questionnaire were all valid and reliable. The analysis technique produced is descriptive statistics per variable which shows a very high dominant value, while the statistics per indicator shows that the dominant value is very high and inferential statistics, namely the classical assumption test, shows that the normality test is normally distributed, does not occur multicollinearity and does not occur heteroscedasticity, while the analysis multiple linear shows that the variables of independence, organizational commitment and organizational culture are considered constant, the auditor's performance will increase. The results of this study can be concluded that independence has an effect on auditor performance, organizational culture has an effect on auditor performance, while organizational commitment has no effect on auditor performance.
The Influence of Tax Rates and Tax Service Quality on Vehicle Taxpayer Compliance Motorcycle in West Ilir, Palembang City Ladewi, Yuhanis
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3947

Abstract

This research was conducted to answer the problems, namely how was the influence of tax rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The aim was to determine the influence of taxes rates and the quality of motor vehicle tax services on motor vehicle tax payers compliance in Ilir Barat, Palembang. The type of this research used was an associative and descriptive research. The research was conducted in the Ilir Barat, Palembang. The variables used were tax rates, quality of tax services and taxpayer compliance. The data used was primary data. Data collection techniques used in this study were questionnaires.The data analysis techniques used were descriptive statistics and inferential statistics. Inferential statistical analysis consists of the classical assumption test, multiple linear regression analysis, the coefficient of determination test and then proceeded with the hypothesis test (t test). Data analysis was computed by the Statistical Program for Special Science (SPSS). The results of data analysis showed that tax rates and the quality of tax services had influence on motor vehicle taxpayer compliance in Ilir Barat, Palembang.
ONLINE WORD OF MOUTH ON INDONESIAN BEHAVIOUR IN MALAYSIAN HEALTHCARE SERVICES Khair, Hazmanan; Erlinda, Erlinda; Ladewi, Yuhanis
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1004

Abstract

Purpose –The purpose of this study was to examine the effect of online word of mouth on the medical treatment of Indonesians in Malaysian hospitals. Design/methodology/approach – The analysis of 401 patients from Indonesia who had undergone medical treatment in Malaysian hospitals was done using SPSS. A convenience sampling technique was used in this study. A total of 401 questionnaires were distributed. Findings - the intensity and content of online word of mouth related to purchase behaviour, while valence of online word of mouth not related to purchase behaviour (rejected). Research limitations/implications – This research examined the concept of word of mouth communication and online word of mouth communication.. However, this study did not explore offline word of mouth or traditional word of mouth communication. Practical implications –The results indicate that the source from experts was not as the main information source. Hospital managers should be using another method to share hospital information through social media (online) Originality/value – This study will enable hospital managers should use the information technology sophisticated to promote their services and then using the comment of medical expert as a stimulation media.
Pengaruh Pendapatan Keluarga, Tanggungan Keluarga, Umur Dan Lokasi Tempat Tinggal Terhadap Kesejahteraan Pegawai Dinas Pertanian Kabupaten Empat Lawang Meiliany Kusuma Dewi; Yuhanis Ladewi; Darmin
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 2 No. 3 (2024): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v2i3.810

Abstract

Penelitian yang dilakukan penulis bertujuan untuk mengetahui dan menganalisis secara parsial pengaruh pendapatan keluarga, tanggungan keluarga, umur dan lokasi tempat tinggal terhadap kesejahteraan pegawai Dinas Pertanian Kabupaten Empat Lawang. Metodologi penelitian yang digunakan terdiri dari: jenis data (data primer dan data sekunder), populasi responden berjumlah 94 orang dengan metode pengambilan sampel yaitu sampel jenuh. Pengumpulan data dilakukan dengan metode studi pustaka, studi lapangan (pengamatan, wawancara dan quisioner). Pengujian data menggunakan uji validitas dan uji reliabilitas. Teknik analisis data yang digunakan adalah: analisis statistik deskriptif dan analisis statistik inferensial yang meliputi uji asumsi klasik ( Uji normalitas, uji heterokedastisitas dan uji multikolinieritas), analisis regresi berganda, koefisien determinasi dan uji hipotesis (Uji t). Hasil penelitian dari 94 orang responden, pengujian data menunjukkan valid dan reliabel. Uji statistik deskriptif variabel penelitian ini masuk dalam kriteria rata-rata sangat tinggi, uji statistik inferensial menunjukkan dengan uji asumsi klasik diketahui data tedistribusi normal, tidak terjadi multikolinearitas dan heteroskedastisitas. Analisis regresi berganda dan uji hipotesis menunjukkan bahwa pendapatan, tanggungan keluarga, umur dan lokasi tempat tingggal secara parsial berpengaruh terhadap kesejahteraan pegawai/karyawan.
Pemanfaatan Aplikasi Akuntansi Digital untuk Meningkatkan Kualitas Laporan Keuangan pada Rumah Produksi Tepung Mocaf Bunda Mirna di Desa Beti Ogan Ilir: Utilization of Digital Accounting Applications to Improve the Quality of Financial Reports at the Mother Mirna Mocaf Flour Production House in Beti Ogan Ilir Village Ladewi, Yuhanis; Junaidi, Junaidi; Zuraidah, Ida; Lutviyah, Lana; Qintara, Muhammad Rifat
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 2 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i2.8743

Abstract

Community Service in Beti Village is carried out to help the community in improving the economy of the community in the village. The people of Beti Village have a dominant livelihood in trading. However, in the era of globalization and the rise of online trading, many customers have switched to online sales, so offline traders have experienced a decrease in income. Conditions like this make some residents change their profession from trading to producing products using raw materials from agriculture in the village. The limited capital owned by Bunda Mirna's production house makes business development slow. To increase this development, additional capital is needed, for that in this community service, they will be assisted in preparing financial reports by SAK EMKM and using simple applications with Excel so that financial reports can be of high quality and get the best opinion from KAP. Furthermore, this audited financial report is used to apply for a loan to creditors/banks.
Factors that Influence Auditor Decisions: Ethics, Experience, and Culture with Materiality as an Intervening Variable Ladewi, Yuhanis
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 1 (2025): International Journal of Trends in Accounting Research (May)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i1.970

Abstract

This study aims to determine and analyze the effect of professional ethics, auditor experience, and organizational culture on auditor decision-making, considering the level of materiality as an intervening variable at the Supreme Audit Agency of the Republic of Indonesia, Representative of South Sumatra. Data was obtained from a questionnaire distributed to auditors working at the Badan Pemeriksa Keuangan. The results of this study indicate that professional ethics and auditor experience affect materiality level considerations. Organizational culture has no significant effect on materiality level considerations, professional ethics, and materiality level considerations have a significant effect on auditor decisionmaking, and auditor experience and organizational culture have no significant effect on auditor decision-making.
Co-Authors *, Agista *, Welly Afrida, Anggrelia Antoni Antoni Antoni Antoni Aprianto Aprianto . Arizona, Dori Darmin Dicky Fernanda Dina Aziza Putri Dori Arizona Erlinda Erlinda Fatimah fatimah Fatimah Fauziah, Alfina Damayanti Fenty Astrina Gustiriyani, Indah Rizki Harun Samsuddin Hazmanan Khair, Hazmanan Helliana Helliana Indah Rizki Gustiriyani Junaidi Junaidi Karolina, Puspa Erika Kartika Kurnia Krisna Hari Lina, Nur Mey Lis Djuniar Lutviyah, Lana Masayu Luthfiah Siti Khodijah Meiliany Kusuma Dewi Mizan Mizan, Mizan Muhammad Fahmi Novryzal Novryzal Nunung Nurhayati Nunung Nurhayati Putri, Afifah Mulya 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 Supriadi, Taufiq Tata Tata Angraini Ulandari, Melita Wahyudi Rahmat Welly, Welly Yamaly, Fadhil Yuni Maya Sari Zuraidah, Ida