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AI Application in Accounting Studies Taqi, Muhamad
Review on Islamic Accounting Vol. 4 No. 2 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i2.598

Abstract

This study aims to see the development of research on the topic of "Artificial Intelligence in Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Artificial Intelligence in Accounting" which comes from the Scopus database with a total of 181 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Artificial Intelligence in Accounting" research development in the world. The results of the study found that there were 6 clusters with the most used words being impact, quality, adoption, challenge, firm, relationship, factor, value, and industry. Then, the research path topics related to Artificial Intelligence in Accounting are The impact of AI on auditing practice, AI and automation in accounting, AI adoption in accounting education, Blockchain adoption in accounting firms, Artificial intelligence in financial reporting, and AI integration in AIS.
How To Forecast Islamic Bank Profitability? Ferieka, Hendrieta; Meutia, Meutia; Taqi, Muhamad; Lestari, Tri
International Journal of Social and Management Studies Vol. 6 No. 4 (2025): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v6i4.521

Abstract

In governmental and private institutions, meticulous planning is paramount, given its pivotal role in affording a grace period for deliberation spanning years to hours. Forecasting is an indispensable tool in enhancing the efficacy and efficiency of such planning endeavors by projecting future occurrences through the meticulous analysis of historical data and its extrapolation into future contexts. Notably, forecasting provides a solid foundation for informed decision-making within economic planning. This study aims to address the following inquiries: 1) How is the liquidity ratio forecasting model developed using the ARIMA Box-Jenkins method at Bank Syariah Mandiri? 2) Based on the optimal forecasting model, What are the forecasted outcomes of the liquidity ratio utilizing the ARIMA Box-Jenkins method at Bank Syariah Mandiri for the forthcoming year? As a quantitative approach, the study utilizes secondary data from Bank Syariah Mandiri’s financial statements from January 2017 to November 2020, comprising 47 data points. Subsequently, forecasting is conducted for the period December 2020 to November 2021, encompassing one year. The findings reveal that the optimal forecasting model for the liquidity ratio at Bank Syariah Mandiri is the ARIMA (11,1,1) model for the Cash Ratio, projecting a liquidity capability of 130%. This outcome underscores the robust health of Bank Syariah Mandiri’s liquidity position. Moreover, the ARIMA (1,1,8) model for the financing-to-deposit ratio forecasts a liquidity capability of 77.4%, indicative of a healthy liquidity status. Finally, the ARIMA (3,1,3) model for the Loan to Asset Ratio forecasts a liquidity capability of 68.8%, affirming the institution’s sound liquidity position.
Pemberdayaan Sosial Ekonomi Desa Nogosaren Melalui Pengembangan Produk Olahan Susu Sapi Taqi, Muhamad; Nabila, Isyeh Salma Bilqis; Saputra, Muhammad Alwi Nanda; Musyaffa, Muhammad Syihabuddin; Pramesti, Nadya Arum; Ningrum, Novita Kurnia
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3104

Abstract

Desa Nogosaren memiliki potensi peternakan sapi perah dengan 189 peternak yang menghasilkan 17.010 liter susu per hari, namun 5.100 liter terbuang akibat keterbatasan daya serap KUD dan kurangnya diversifikasi produk olahan. Penelitian bertujuan menganalisis kondisi produksi-pemasaran susu sapi, mengembangkan kapasitas masyarakat dalam diversifikasi produk olahan, dan menciptakan model pemberdayaan terintegrasi berbasis teknologi digital. Penelitian dilaksanakan Juli-Oktober 2025menggunakan pendekatan deskriptif kualitatif dengan purposive sampling melibatkan 36 peserta dari 12 kelompok wirausaha melalui wawancara mendalam, observasi partisipatif, dan dokumentasi komprehensif. Program GO-SMILE berhasil meningkatkan kapasitas diversifikasi produk keju, yogurt, dan butter dengan teknologi IoT, serta memperluas akses pasar melalui platform GO-SMILECommerce dan kolaborasi multipihak strategis. Model pemberdayaan terintegrasi berhasil menciptakan ekosistem ekonomi berkelanjutan, perlu diperkuat melalui sistem monitoring komprehensif dan ekspansi kemitraan strategis untuk keberlanjutan jangka panjang.
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Syaula, Ersyi; Yazid, Helmi; Taqi, Muhamad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Pengaruh Tata Kelola Pemerintahan, Sistem Pengendalian Internal dan Gaya Kepemimpinan terhadap Kinerja Pemerintah dengan Motivasi sebagai Moderasi (Studi Empiris pada Pemerintah Kota Cilegon Tahun 2022) Bintan, Ariel Fahryandi; Bastian, Elvin; Taqi, Muhamad
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3082

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak tata kelola pemerintahan, sistem pengendalian internal, dan gaya kepemimpinan terhadap kinerja Pemerintah Daerah Kota Cilegon, serta mengkaji peran motivasi sebagai variabel moderasi dalam hubungan tersebut. Pendekatan yang diterapkan adalah riset asosiatif dengan metode kuantitatif, di mana data primer dikumpulkan melalui kuesioner yang disebarkan kepada pegawai negeri sipil eselon III dan IV pada organisasi perangkat daerah (OPD) yang relevan. Temuan penelitian mengindikasikan bahwa tata kelola pemerintahan dan sistem pengendalian internal memiliki pengaruh positif yang signifikan terhadap kinerja pemerintahan, sementara gaya kepemimpinan tidak menunjukkan pengaruh yang signifikan. Motivasi terbukti memoderasi pengaruh ketiga variabel independen terhadap kinerja pemerintahan. Penelitian ini memberikan kontribusi terhadap pengembangan teori agensi, khususnya dalam menekankan pentingnya tata kelola yang efektif, sistem pengendalian yang kuat, dan kepemimpinan yang tepat dalam mendorong peningkatan kinerja pemerintahan. Temuan ini juga dapat dijadikan acuan oleh pemerintah daerah dalam upaya meningkatkan mutu pelayanan publik dan kinerja organisasi secara keseluruhan.