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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi dan Ekonomika JIKA: Jurnal Ilmu Keuangan dan Perbankan Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Akuntansi dan Teknologi Informasi Neraca Manajemen, Akuntansi, dan Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Pengabdian Kepada Masyarakat
Helmy Adam
Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS AND THE FINANCING QUALITY ON PUBLIC HEALTH CENTER REMUNERATION SYSTEMS Amien, Khonsa Mawadda; Adam, Helmy
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 22 No 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v22i2.42855

Abstract

ABSTRACTThis study aims to analyze the effect of the Accounting Information System (AIS) and the Financing Management Quality on the Remuneration System Quality, involving samples of 53 Regional Public Service Agency of Public Health Centers (Puskesmas BLUD) in the former Ex. Regional of Madiun. This research is a quantitative study. The data were obtained from primary sources by distributing questionnaires and analyzed by Partial Least Square (PLS). The result of the study exhibit that the remuneration system quality at the BLUD Puskesmas can be affected by the accounting information system and the quality of financing management. Financing management system is proven to be able to mediate the influence of accounting information system on the remuneration system quality. As such, public health centers should consider this study to control the information comprehensiveness for the basis of employee remuneration.Keywords: Health Financing; Remuneration; Information System ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan Kualitas Manajemen Pembiayaan terhadap Kualitas Sistem Remunerasi pada Puskesmas yang telah berstatus Badan Layanan Umum Daerah (BLUD) di Eks Karesidenan Madiun. Sampel penelitian berjumlah 53 BLUD Puskesmas. Penelitian ini merupakan penelitian kuantitatif. Data penelitian diperoleh dari sumber primer melalui penyebaran kuesioner. Metode analisis data menggunakan Partial Least Square (PLS). Hasil penelitian ini adalah kualitas sistem remunerasi pada BLUD Puskesmas dapat dipengaruhi oleh sistem informasi akuntansi dan kualitas manajemen pembiayaan. Kualitas manajemen pembiayaan terbukti dapat memediasi pengaruh sistem informasi akuntansi terhadap kualitas sistem remunerasi. Penelitian ini dapat menjadi pertimbangan puskesmas untuk mengontrol kelengkapan informasi yang menjadi dasar penerimaan remunerasi pegawai.Kata Kunci: Pembiayaan Kesehatan; Remunerasi; Sistem Informasi
Pengenalan Profesi di Industri Perasuransian Bagi Siswa SMA Santo Fransiskus 2 Jakarta Napitupulu, Reimond Hasangapan Mikkael; Rasyid, Usmawaty; Budhialon, Poltak Robert; Sardjito, R. Muh. Deddy Hanif; Adam, Helmy
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7133

Abstract

Kegiatan PkM yang dilaksanakan oleh para praktisi dan akademisi asuransi merupakan salah satu bentuk kegiatan dalam mendukung pemahaman siswa akan profesi dan karir didunia perasuransian. Tujuan dari kegiatan kolaborasi ini memperkenalkan profesi di dunia perasuransian, agar para siswa mengetahui pekerjaan pada dunia perasuransian. Pada kegiatan PkM ini yang dilaksanakan oleh praktisi dan Akademisi STMA Trisakti yang bertujuan untuk mengatasi segala risiko-risiko dalam industri perasuransian terutama dalam hal pemahaman profesi pada industri perasuransian di Indonesia.
Pengaruh Respon Dimensi Kurikulum Dan Metode Pembelajaran Terhadap Kepedulian Mahasiswa Pada Csr Nafis, Rafidatun; Adam, Helmy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 2 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.2.160

Abstract

This study aims to determine the effect of the response to the dimensions of the curriculum and learning methods on students’ awareness of Corporate Social Responsibility. Data are collected from questionnaires distributed to undergraduate students of Universitas Brawijaya, acquiring Corporate Social Responsibility knowledge from lectures. The samples include 205 respondents selected through purposive sampling technique, and are analyzed by using multiple linear regression. The results of the study prove that the dimensions of the curriculum and learning methods affect students’ awareness of Corporate Social Responsibility.
Analysis Of Differences in Dpk, Npl, And Roa in Rural Banks Before and After Cooperation with Financial Technology Companies Nariswari Aliftahea Jasmine; Adam, Helmy
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study aims to examine the differences in the financial performance of Rural Banks (BPR) before and after collaborating with a Financial Technology (Fintech) company. The study was conducted on conventional BPRs in East Java that have partnered with the Fintech company KOMUNAL, which is registered with the Financial Services Authority (OJK). KOMUNAL is a P2P lending platform that connects promising SMEs with funding providers. The sampling technique used was purposive sampling, with a total sample of 33 BPRs. The data collected were analyzed using the Wilcoxon signed-rank test with a significance level of 5%. The results show that there is a significant difference in Third-Party Funds (DPK) before and after the collaboration with the Fintech company. However, no significant difference was found in Non-Performing Loans (NPL) between the periods before and after the collaboration. Additionally, the study found a significant difference in Return on Assets (ROA) before and after collaborating with Fintech. These findings indicate that collaboration with Fintech can improve DPK and ROA but have no impact on NPL.
Antara citra dan realita: Peran CSR terhadap return saham dalam bayang-bayang penghindaran pajak Nurhayati, Putri Fitria Indah; Adam, Helmy
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7467

Abstract

Purpose – This study aims to test and analyze the effect of corporate social responsibility on stock returns, as well as the role of tax avoidance as a moderating variable in health service and pharmaceutical sector companies listed on the IDX for the 2021-2023 period. Methods – This study uses a quantitative approach with secondary data sources. Data analysis was conducted using Moderated Regression Analysis (MRA) to test the interaction relationship between CSR and tax avoidance on stock returns. Findings - The results of this study indicate that CSR disclosure has a positive effect on stock returns. Meanwhile, tax avoidance does not moderate the effect of CSR disclosure on stock returns. Implications - This study provides theoretical contributions to the development of signaling and legitimacy theory, as well as practical benefits for academics, companies, investors, and government in understanding the relationship between CSR, tax avoidance, and stock returns as a basis for decision making and policy making. Originality - This study enriches the literature by presenting tax avoidance as a moderating variable in the relationship between CSR and stock returns, which has rarely been examined in previous studies.
Co-Authors Aang Kunaifi Aang Kunaifi Adri Sujatmiko Amien, Khonsa Mawadda Anissa Putri Ayuingtyas Areta Widya Kusumadewi Areta Widya Kusumadewi Asri Indika Sari Az Zahra, Tarissa Firdhausya Bambang Tjahjadi Budhialon, Poltak Robert Ekky Febrianti Astuti Erik Dwi Pambudi Evanti Andriani Gregorius Paska Samodra Harfina Aulya Astrini Intan Lifinda Ayuning Putri Iraswari Iraswari Iraswari Iraswari Irene Anggiat Noorrochmah Ivan dhana Jundan Adiwiratama Ken Auva Maulida Kharisma Eki Saputra Kurrota Akyun Moniq Adinafa Muhamad Hadi Santoso Muhammad Abid Sano Luberrizky Muhammad Dimar Alam Nafis, Rafidatun Napitupulu Reimond Hasangapan Mikkael Nariswari Aliftahea Jasmine Noverina Myristika Novi Trisnawati Novrys Suhardianto Nurhayati, Putri Fitria Indah Panjaitan*, Devi Kristina Aghata Pipit Budiarti Prananda, Harya Putra, Bryan Yuwanda Lenggana R. Muh Deddy Hanif Sardjito Rasyid, Usmawaty Ratih Seftianova Rio Dwie Permana Rolly Indra Sagita Adjani Sari, Kristina Mevita Satmata, Pradhita Adhip Satrio Mangkunegoro Seviana, Via Sukma Aditya Vidia Alif Agrimahera Yulian, Muhammad Rianda