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All Journal Jurnal Kajian Akuntansi Journal of Contemporary Accounting Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Accounting Research, Organization and Economics (JAROE) The International Journal of Financial Systems JIMEKA
Yusmita, Fifi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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DeLone & McLean Model and Expectation Confirmation Model in Improving the Role of Digital Product Innovation in the Banking Industry: Evidence from Sharia Banking Aceh Province Yusmita, Fifi; Ahlul Aqdi
The International Journal of Financial Systems Vol. 2 No. 2 (2024)
Publisher : Otoritas Jasa Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61459/ijfs.v2i2.77

Abstract

The three-day disruption of BSI Mobile due to a cyber-attack raised serious data security concerns, especially in Aceh, which relies heavily on Indonesia's largest Islamic banking system due to Qanun No. 11 on Islamic Financial Institutions. This study examines the effects of system quality, information quality, service quality, security, and price value on user satisfaction with mobile banking in Aceh, and its influence on continued usage intention. SEM-PLS analysis of 582 BSI customers and a review of 30 articles shows that service quality, security, and price value significantly enhance satisfaction, driving continued usage, while system and information quality do not.
How Job Satisfaction Moderates the Determinant Factors of Managerial Performances at PT PLN (Persero) UIP3B Sumatera Ismaida, Putri; BZ, Fazli Syam; Yusmita, Fifi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i3.10036

Abstract

Achieving optimal performance necessitates precise goal setting, and access to quality information to enhance the clarity and effectiveness of these goals. Therefore, the variables used in this research are considered capable of affecting managerial performance, which in turn impacts company profits. This study aims to examine the effect of independent variables on the dependent variable with the inclusion of a moderating variable. This study uses a qualitative method that conducts a census of 64 research populations consisting of structural and staff as correspondents to answer questionnaires that use a Likert scale. This study found that participatory budgeting, job-relevant information, and clarity of budget targets all significantly impact managerial performance, both simultaneously, and individually. However, Participatory budgeting and job-specific information have a direct impact on managerial performance, whereas the clarity of budget goals doesn't. Furthermore, job satisfaction enhances the influence of participatory budgeting, job-specific information, and clear budget goals on managerial performance. This study aims to benefit companies and guide future research.
The influence of profitability, company dynamics and digital transformation on company value Mustaqim, Hendri; Zuraida; Yusmita, Fifi
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art6

Abstract

This study examines the effect of profitability, company dynamics, and digital transformation on firm value, both simultaneously and partially, in mining companies listed on the Indonesia Stock Exchange (IDX). This research adopts a causal-explanatory approach using panel data regression analysis. The study population comprises mining sector companies listed on the IDX during the 2019-2022 period, with a total of 200 observations selected through purposive sampling based on specific criteria. The study utilizes secondary data sources. The results indicate that profitability, company dynamics, and digital transformation simultaneously have a significant effect on firm value. Partially, profitability shows a negative effect, while company dynamics have a positive effect on firm value. In contrast, digital transformation is found to have no significant impact on firm value in mining companies listed on the IDX. These findings highlight the importance of internal performance factors over digital initiatives in driving firm value within the mining sector.
The Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia Arfianti, Elsa; Arfan, Muhammad; Yusmita, Fifi
Journal of Accounting Research, Organization and Economics Vol 6, No 2 (2023): JAROE Vol. 6 No. 2 August 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i2.32098

Abstract

Objective This study aims to examines the role of corporate social responsibility (CSR) disclosure in mediating the influence of financial leverage, profitability, and ownership of institutional on cash holding.Design/Methodology The population of this study consists of 203 observations in basic industry and chemical companies listed on the Indonesia Stock Exchange from 2015 to 2020. This study utilizes secondary data obtained from annual report, and the data is subsequently analyzed using path analysis.Results According to the findings of this study, financial leverage and profitability have a negative effect on CSR disclosure, whereas institutional ownership has a positive impact. Financial leverage reduces cash holding, but profitability, institutional ownership, and CSR disclosure increase cash holding. CSR disclosure mediates the financial leverage and institutional ownership effects on cash holding. It does not, however, as mediating effect of profitability on cash holding.Research limitations/implications Because the researchers only looked at basic industry and chemical companies on the IDX, the results cannot be applied to all companies on the IDX. The findings of this research have implications for the importance of efficiently managing cash holding by paying attention to the factors that influence them, which include financial leverage, profitability, institutional ownership, and CSR disclosure.Novelty/Originality CSR disclosure is used in this study to mediate the financial leverage, profitability, and ownership of institutional effects on cash holding. It is analyzed using path analysis, which has never been used in previous studies. In addition, this study used a relatively long period with a larger number of observations.
Fraud Pemerintah Aceh: Apa Penyebabnya? Munadi, Fariz; Darwanis, Darwanis; Ibrahim, Ridwan; Yusmita, Fifi
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.6959

Abstract

AbstractThe purpose of this research is to find out and also analyze the tendency for fraud to occur in the government sector, the tendency for fraud to occur will be carried out by testing and analyzing the driving force of internal control, then enforcement of regulations, as well as the suitability of compensation for fraud. . This research is in the form of associative with causality type to determine the relationship between variables and how much is the dependence of the dependent variable on the independent The population in this study is all APIP (Government Internal Supervisory Apparatus) in Aceh Province, totaling 53 auditors who will all be research units (census technique) The method of analysis used multiple linear regression analysis. The sampling method used the census method where the entire population in this study was used as the research sample. The results showed that internal control, enforcement of regulations, and suitability of compensation had an effect on fraud. Abstrak Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui serta juga menganalisis terkait adanya kecenderungan untuk terjadinya fraud di dalam sektor pemerintahan, kecenderungan terjadinya fraud tersebut akan dilakukan dengan cara menguji dan melakukan analisis pengerah dari pengendalian internal, kemudian penegakan peraturan, serta juga kesesuaian kompensasi terhadap tindak fraud. Penelitian ini berbentuk asosiatif dengan tipe kausalitas untuk mengetahui hubungan diantara variabel serta sebesar apa ketergantungan dari variabel dependen dengan independen Populasi didalam penelitian ini adalah seluruh APIP (Aparat Pengawas Internal Pemerintah) yang berada di Provinsi Aceh yang berjumlah 53 orang auditor akan seluruhnya menjadi unit penelitian (teknik sensus) Metode analisis menggunakan analisis regresi linier berganda. Metode penarikan sampel menggunakan metode sensus dimana seluruh populasi dalam penelitian ini dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa pengendalian internal, penegakan peraturan, dan kesesuaian kompensasi berpengaruh terhadap fraud.
MANIPULASI AKRUAL DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA: APAKAH GOVERNMENT SIZE DAN KAPASITAS FISKAL MEMILIKI EFEK? Putri, Mirdaniati; Abdullah, Syukriy; Adnan, Adnan; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.24314

Abstract

This study examines the effect of government size and fiscal capacity on accrual manipulation in local government financial reporting in Indonesia. The sample in this study amounted to 179 districts and cities in Indonesia. The data used is secondary data from local government financial statements (LKPD) for the fiscal year 2020 audited by the Financial Audit Agency (BPK). This study used the Jones Model equation in calculating accrual manipulation. The data analysis method in this study used multiple linear regression analysis with the SPSS version 26 software. The results showed that the variables of government size and fiscal capacity jointly or simultaneously affect the manipulation of accruals in the financial reporting of local governments in Indonesia. Government size has a positive effect and fiscal capacity negatively affects accrual manipulation.
PENGARUH PENDAPATAN ASLI DAERAH DAN ASET TETAP TERHADAP BELANJA PEMELIHARAAN: SEBUAH BUKTI EMPIRIS DARI PEMERINTAH DAERAH DI INDONESIA DI MASA PANDEMI COVID-19 Zahra, Rusyda; Abdullah, Syukriy; Adnan, Adnan; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24413

Abstract

The purpose of this study is to provide empirical evidence of the effect of Local Own Revenue (PAD) and Fixed Assets (AT) on Maintenance Expenditure (BP) at local governments in Indonesia during the Covid-19 pandemic using a multiple linear regression model. The data used is secondary data sourced from the audited local government financial statements (fiscal year 2020) of 215 local governments as the sample. We used the purposive sampling method. The sample criteria are local governments experiencing a deficit in 2019 and obtaining an unqualified opinion (WTP) in 2020. The results showed that PAD had a significant effect, while the AT variable did not have a significant effect on BP. These results prove that during the Covid-19 pandemic, the allocation of maintenance expenditures by local governments was not based on the amount of existing fixed assets.
PENGARUH KOMITMEN ORGANISASI DAN PENERAPAN KEBIJAKAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN ACEH BESAR Aqila, Tengku Rayya; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21180

Abstract

This study examines the effect of organizational commitment and the application of accounting policies on the quality of financial reports in the Aceh Besar District Government. The type of this study is quantitative descriptive research. The sources of data in this study are primary data obtained through the distribution of questionnaires and interviews. The population in this study is all Local Government Work Units (SKPD) in the Aceh Besar District represented by Financial Administration Officers, Head of Sub Division of Finance, Finance Section Staff, and Treasurer, with a total of 116 respondents out of 58 Local Government Work Units. The sampling technique in this study used saturated sampling, where the entire population was used as the research sample. The data analysis method used is multiple linear regression using the SPSS Version 26 application. The results show that (1) organizational commitment and the application of accounting policies have a joint effect on the quality of financial reports; (2) organizational commitment affects the quality of financial reports; and (3) the application of accounting policies affects the quality of financial reports. The results of this study are expected to provide suggestions for the Aceh Besar District Government in policy making, especially those related to organizational commitment and the application of accounting policies, so as to further improve the quality of financial reports.
ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI PADA SKPK DI LHOKSEUMAWE: PENDEKATAN ANALISIS DESKRIPTIF Salsabila, Cut Inas; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the accounting information system on the SKPK in the city of Aceh province. Respondents who became the object of this study were Financial Administration Officers and PPK assistants in the city of Lhokseumawe, this study used a combination method. The results showed that 1) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, 2) Information Technology in Lhokseumawe City SKPK has been implemented properly, 3) E-commerce website can be accessed and used by Lhokseumawe City SKPK, 4) Cloud computing in Lhokseumawe City SKPK has been implemented well.
PENTINGNYA SISTEM INFORMASI AKUNTANSI YANG HANDAL TERHADAP BENCANA PADA SEKTOR PEMERINTAHAN Yusmita, Fifi; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Many organizations are starting to realize the importance of having a robust and reliable accounting information system (AIS), but many hesitate to apply this system before a disaster occurs. Therefore, this study aims to provide insight into the importance of a robust and reliable AIS from the stakeholder's perceptions. A qualitative method was the method used to explore the issues in this study. Sampling consists of 7 key informants who have qualified capability and knowledge in the government sector and AIS sector. The result showed that having a reliable AIS within a government organization sector is very important to be adopted because of the benefits offered from its system, as well as directly minimize the negative impact of unpredictable disasters.
Co-Authors Adnan Adnan Ahlul Aqdi Aqila, Tengku Rayya Arfianti, Elsa BZ, Fazli Syam Darwanis Darwanis Evayani, Evayani Muhammad Arfan Munadi, Fariz Mustaqim, Hendri Putri Ismaida, Putri Putri, Mirdaniati Ridwan Ibrahim Salsabila, Cut Inas Syukriy Abdullah Zahra, Rusyda Zuraida