Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.554

P-Index

This Author published in this journals

All Journal Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Sricommerce: Journal of Sriwijaya Community Services Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis

Siregar, Muhammad Ichsan

Unknown Affiliation

Author-ID : 1867705

Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 9 Documents Claim Missing Document

Claim Missing Document

Articles

Perceptions of Usefulness and Behaviors to Keep Using in the Implementation of Regional Management Information System Applications Maryati, Sri; Siregar, Muhammad Ichsan
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36031

The purpose of this study is to test the successful implementation of the Regional Management Information System (Sistem Informasi Manajemen Daerahâ€”SIMDA) by linking the perceived ease of users mediated by perceptions of behavior to continue to use and benefit. This research is quantitative research with a survey method using a questionnaire at the South Sumatra Provincial Government. Then, the data is processed and analyzed using PLS. From the results of the analysis, it is found that there is no significant influence between the relationship between perceived ease of use and the successful implementation of the Regional Information Management System, but perceptions of usefulness and behaviors to keep using can be strong influence between relationship between perceived ease of use and the successful implementation of system. This research contributes to the decision makers of accounting system developers to consider the factors that encourage system users who can try to participate in realizing the successful implementation of the system itself.

Pelatihan dan Pendampingan Penggunaan Aplikasi Sistem Informasi Akuntansi Koperasi Karyawan PT. PUSRI Palembang Listya, Anisa; Patmawati, Patmawati; Hakiki, Arista; Maryati, Sri; Yusnaini, Yusnaini; Siregar, Muhammad Ichsan; Farhan, Muhammad
Sricommerce: Journal of Sriwijaya Community Services Vol. 3 No. 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.88

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada bagian akuntansi dan keuangan Koperasi terutama bagi Koperasi Karyawan PT. Pusri Palembang untuk mencatat dan melaporkan transaksi keuangannya. Metode kegiatan ini dengan memberikan penyuluhan dan pendampingan kepada staff akuntansi dan Manajer Akuntansi untuk menggunakan aplikasi Sistem Indormasi Akuntansi berbasis database dan Local Area Network dalam penyusunan laporan keuangan. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktik untuk menggunakan aplikasi SIA ini untuk menyusun laporan keuangan. Hasil kegiatan ini diharapkan bermanfaat bagi Koperasi Karyawan PT. Pusri Palembang untuk meningkatkan pengelolaan transaksi keuangan yang nantinya akan meningkatkan pendapatan dari Koperasi Karyawan PT. Pusri Palembang.

Peningkatan Daya Saing UMKM di Era New Normal Melalui Strategi Pembuatan Konten Promosi Digital Mavilinda, Hera Febria; Nazaruddin, Akhmad; Daud, Islahuddin; Siregar, Muhammad Ichsan
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.479 KB)

In the New Normal Era, the use of social media digital platforms such as Instagram and Facebook is the right choice for Micro, Small and Medium Enterprises (MSMEs) to promotes their products. In order for MSMEs to be successful in promoting their products online, MSME need to design digital-based marketing strategies (Digital Marketing), including by creating digital promotional content. The problem that occurs today is the low ability of MSME in marketing their products on digital platforms. The lack of knowledge of MSME in creating digital promotional content is the cause of the low competitiveness of MSMEs in the context of digital marketing. This condition also occurs in MSMEs in Palembang City, where there are still many MSMEs in Palembang City who have not used digital platforms as online promotion media because of their limited knowledge and abilities. Referring to these conditions, this community service activity is carried out to provide education in the form of training to MSME on how to design strategies for creating digital promotional content. So it is hoped that through this training it can improve the ability of MSMEs in designing strategies for creating digital promotional content to attract consumer purchases and increase the volume of sales that have decreased due to the impact of the pandemic, as well as increase their competitiveness in maintaining business in the New Normal Era.

SOSIALISASI LAPORAN KEUANGAN KOPERASI DI KOPERASI UNIT DESA MUARA PENIMBUNG OGAN ILIR Siregar, Muhammad Ichsan; Saggaf, Abdullah; Patmawati, Patmawati; Rahmawati, Meita; Hidayat, Muhammad
Jurnal Abdimas Musi Charitas Vol. 6 No. 1 (2022): Jurnal Abdimas Musi Charitas Vol 6, No. 1, Juni 2022
Publisher : Universitas katolik Musi Charitas

The purpose of community service activities can provide knowledge in the form of information and increase understanding regarding the importance of cooperative financial statements prepared and made professionally. Cooperative financial reports can be said to be healthy if the financial management of the reports made is managed according to cooperative accounting standards. The method of implementing the Socialization of Cooperative Financial Reports in the Cooperative Unit of Muara Penimbung Ogan Ilir Village is in the form of lectures and discussions. The results obtained by the participants or members of the cooperative who participated in the socialization were very enthusiastic about listening to the lectures that the team delivered regarding the cooperative's financial statements. And the importance of Community Service activities in 2021 for the participants or members of the Muara Penimbung Ogan Ilir Village Unit Cooperative.

PENGARUH JUMLAH TEMUAN AUDIT TERHADAP OPINI AUDIT KABUPATEN/KOTA SE-SUMATERA Siregar, Muhammad Ichsan; Rudiansyah, Jumadi
Jurnal Ecoment Global Vol. 4 No. 1 (2019): Edisi Februari 2019
Publisher : Universitas Indo Global Mandiri Palembang

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah temuan audit terhadap opini BPK pada pemerintah kabupaten/kota di Sumatera. Temuan audit yang diduga sangat mempengaruhi opini BPK menjadi variabel bebas pada penelitian ini yaitu temuan atas pemeriksaan SPI dan temuan atas pemeriksaan kepatuhan terhadap peraturan perundang-undangan. Jenis penelitian yang digunakan dalam penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan hasil pemeriksaan BPK atas LKPD kabupaten/kota. Populasi yang digunakan dalam penelitian ini adalah pemerintah daerah kabupaten dan kota se-Indonesia. Pemilihan sampel menggunakan metode purposive sampling, yaitu teknik sampling yang anggota sampelnya dipilih secara khusus berdasarkan kriteria tertentu untuk tujuan penelitian. Kriteria yang digunakan dalam penentuan sampel adalah kabupaten dan kota di sumatera yang menyajikan laporan keuangan tahun 2015, yang telah mendapat laporan hasil pemeriksaan dari BPK. Hasil penelitian menyimpulkan bahwa jumlah temuan atas pemeriksaan SPI dan jumlah temuan atas pemeriksaan kepatuhan secara parsial berpengaruh terhadap opini audit Badan Pemeriksa Keuangan.Kata Kunci: opini, jumlah temuan pemeriksaan SPI, jumlah temuan atas pemeriksaan kepatuhan

AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG Siregar, Muhammad Ichsan; Listya, Anisa; Hamzah , Ruth Samantha; Khamisah , Nur; Saggaf, Abdullah
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.

Financial Ratio Analysis Of State-Owned Enterprises (SOE) In The City Of Palembang Siregar, Muhammad Ichsan; Cahyadi, Afriyadi; Igamo, Alghifari Mahdi; Saggaf, Abdullah; Sulbahri, Rifani Akbar
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Catholic University Musi Charitas

This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises. Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)

Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi, dan Pengenalan SAK ETAP Terhadap Penerapan SAK ETAP Pada UMKM Kesuma, Nilam; Hidayat, Muhammad; Abdullah; Siregar, Muhammad Ichsan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2192

Tujuan Utama - Menguji pengaruh persepsi Usaha Mikro Kecil dan Menengah (UMKM), pemahaman akuntansi, dan pengenalan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap penerapan SAK ETAP di lingkungan UMKM. Metode - Metode dalam penelitian ini adalah penelitian terapan dengan eksplanatori dengan tujuan untuk menguji hipotesis yang ada. Temuan - Hasil penelitian ini menunjukkan bahwa pelaku UMKM di Kota Palembang berpengaruh signifikan terhadap penerapan SAK ETAP yang berarti pelaku UMKM di Kota Palembang memahami akuntansi dan mengakui SAK ETAP untuk diterapkan di UMKM. Kemudian hasil uji validitas menunjukkan nilai 0,923 sedangkan data dapat dikatakan reliabel jika > 0,7. Sehingga dapat dikatakan bahwa data hasil uji validitas tersebut reliabel atau signifikan karena melebihi angka standar yaitu 0,7. Teori dan Implikasi Praktis - Teori Entitas dan Teori Perilaku Terencana. Dampak dari penelitian adalah dapat membantu para pelaku UMKM untuk menerapkan SAK ETAP pada UMKM yang didasari dengan pemahaman akuntansi dan mengenali SAK ETAP yang dapat diterapkan pada UMKM. Kebaruan - Kontribusi Potensial terhadap Kebijakan dan Praktik Akuntansi UMKM. Hasil penelitian ini dapat memberikan masukan yang berharga bagi regulator dan pihak-pihak terkait dalam menyusun kebijakan yang lebih efektif dalam mendukung penerapan SAK ETAP pada UMKM.

Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia Hidayat, Muhammad; Siregar, Muhammad Ichsan; Aspahani; Erman, Ery
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2276

The aim of this research is to see the influence of CEO characteristics on company value. The population of this study is 825 companies listed on the Indonesian Stock Exchange in 2022. The sampling technique used was purposive sampling. 578 companies were sampled in this study. Documentation techniques are used in data collection, the data is obtained via the www.idx.co.id page. The data analysis technique used is multiple linear regression. The research results show that gender, age and tenure have a significant effect on company value, while education and nationality do not have a significant effect. These results indicate that the role of female CEOs has a more positive influence in generating positive value for the company. Where investors feel confident that female CEOs will pay more attention to the results they achieve. These results also indicate that CEOs who have been in a leadership position in a company for a long time will be more careful in making decisions, where the longer a CEO has been in a company, the more the decisions taken will increase the value of the company in the eyes of investors and stakeholders. These result indicate that the age of a CEO has a significant negative effect on company value, where the older a CEO is, the more the company value decreases

Co-Authors Abdullah Afriyadi Cahyadi, Afriyadi Akhmad Nazaruddin, Akhmad Alghifari Mahdi Igamo Anisa Listya ASPAHANI ., ASPAHANI Erman, Ery Hakiki, Arista Hamzah , Ruth Samantha Islahuddin Daud, Islahuddin Kesuma, Nilam Khamisah, Nur Listya, Anisa Mavilinda, Hera Febria Muhammad Farhan Muhammad Hidayat Patmawati Patmawati, Patmawati RAHMAWATI, MEITA Rifani Akbar Sulbahri Rudiansyah, Jumadi Saggaf, Abdullah Sri Maryati Yusnaini Yusnaini

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search