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All Journal SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal Ekonomi Manajemen Sistem Informasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JAKED Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen, Akuntansi dan Bisnis IECON: International Economics and Business Conference
Aini Indrijawati
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Platform Media Sosial terhadap Niat Berinvestasi Dimoderasi oleh Gaya Hidup. Ulfa Rabiyah; Syarifuddin Rasyid; Aini Indrijawati
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i2.1244

Abstract

Abstrak Penelitian ini bertujuan Untuk menguji secara empiris pengaruh social media terhadap niat berinvestasi, dan apakah gaya hidup memoderasi pengaruh sosial media terhadap niat berinvestasi.Variabel dalam penelitian ini adalah social media, niat berinvestasi, dan gaya hidup. Data primer dalam penelitian ini adalah data yang diperoleh dari hasil jawaban responden terhadap kuesioner yang dibagikan. Hasil penelitian menunjukkan bahwa social media memiliki pengaruh terhadap keinginan kaum Milleneal dalam berinvestasi dan gaya hidup tidak signifikan menjadi pemoderasi hubungan antara media social dan niat berinvestasi. Penelitian ini tidak hanya berimplikasi pada praktik tetapi juga literatur mengenai pengaruh media sosial, gaya hidup dan niat berinvestasi. Penelitian ini juga diharapkan dapat memberikan informasi yang berharga bagi pemerintah agar dapat melihat serta mengembangkan potensin dari minat generasi milenial terhadap investasi di pasar modal hingga mampu mem-berikan faslitas lebih khusus nya edukasi yang diberikan dalam berinvestasi. Kata Kunci: Sosial Media, Gaya Hidup dan Niat Berinvestasi.
ANALISIS KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN DALAM SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019 Andi Sayyidatun Ufairah Anto; Darwis Said; Aini Indrijawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.449 KB) | DOI: 10.34308/eqien.v11i1.659

Abstract

Social responsibility is included in the fields of economics, law, ethics that must be fulfilled in order to fulfill the expectations of stakeholders. Disclosure of social responsibility is done so that the company achieves the desired profit in order to improve the environmental economy. In order to provide feedback to the environment, companies are required to implement CSR. This includes companies in the telecommunications sector that are required by the government to implement CSR. This is regulated in Law number 4 of 2009 article 108 paragraph (1). This study uses a deductive-quantitative approach. The TLKM company as a registered telecommunications company has complied with Law Number 40 of 2007 concerning Limited Liability Companies article 74 which requires companies engaged in natural resources to carry out social responsibility. However, the disclosures made by most of the listed telecommunication companies are still minimal. In fact, the graphics are still unstable. However, related to corporate social responsibility carried out by TLKM, it is quite large with an average of more than 400 billion. In addition, TLKM also saves water and energy use in the productivity of its company.
Pengaruh Skeptisme Profesional, Kompetensi dan Independensi terhadap Kemampuan Auditor Mendeteksi Kecurangan dengan Pengalaman Audit sebagai Variabel Moderasi Yulinda Honta Lambe; Kartini Kartini; Aini Indrijawati
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.3443

Abstract

Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh skeptisme profesional, kompetensi, dan independensi terhadap kemampuan auditor mendeteksi fraud dengan pengalaman audit sebagai variabel moderasi. Penelitian ini dilakukan melalui metode survei dalam bentuk kuesioner tertulis terhadap Aparat Pengawasan Intern Pemerintah (APIP) pada Kantor Inspektorat Kabupaten Tana Toraja dan Kabupaten Toraja Utara. Sampel penelitian sebanyak sembilan puluh delapan responden, ditentukan menggunakan metode purposive sampling dengan kriteria memiliki pengalaman melaksanakan audit minimal satu tahun. Pengujian hipotesis menggunakan analisis regresi berganda dan moderated regression analysis (MRA) dengan alat bantu komputer program Statistical Package for the Social Sciences (SPSS) versi 23. Selain itu dalam menjaga kualitas data, penelitian menggunakan uji validitas, uji reliabilitas. Hasil penelitian menunjukkan bahwa skeptisme profesional dan independensi berpengaruh positif terhadap kemampuan auditor mendeteksi fraud sedang kompetensi tidak memengaruhi tingkat kemampuan auditor mendeteksi fraud. Adapun pengalaman audit memperkuat pengaruh skeptisme profesional dan memoderasi pengaruh kompetensi terhadap kemampuan auditor mendeteksi fraud namun tidak memoderasi pengaruh independensi terhadap kemampuan auditor mendeteksi fraud. Kata Kunci: skeptisme profesional; kompetensi; independensi pengalaman audit; kemampuan auditor mendeteksi fraud.
LITERATURE REVIEW PENGARUH KEPERCAYAAN DAN KEPUASAN KONSUMEN/PELANGGAN PADA PROSES BISNIS E-COMMERCE Sarah Alifa; Wenny Nadya Asri; Aini Indrijawati; Muh. Irdam Ferdiansah
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.845

Abstract

This study aims to determine customer trust and satisfaction in E-commerce business processes. The research benefits to be obtained get an idea of customer trust and satisfaction in E-commerce business processes. This research uses a qualitative method with a literature review (SLR) study approach which aims to get a series of ideas about the factors that can affect the variables to be studied. The results of this study show that satisfaction has a significant effect on E-commerce business processes. and trust has a significant effect on E-commerce business processes.
Influence of Human Resource Quality and Budget Quality on Local Financial Performance: The Mediating Role of Local Management Information System Hasmin Joko; Abd Rahman Kadir; Aini Indrijawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 3 (2023): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i3.7744

Abstract

In the realm of an increasingly complex global economy, local governments grapple with multifaceted challenges and opportunities in resource and financial management. This study delves into the pivotal aspects of human resource quality (HRQ) and budget quality and their profound influence on local financial performance within the context of Buton Selatan Regency. The investigation unveils that HRQ significantly bolsters financial performance, offering a cornerstone for adept resource management and growth. Similarly, the study underscores the potency of budget quality in steering local financial performance, emphasizing the significance of well-structured budgets aligned with developmental priorities. Moreover, the Local Government Management Information System (LG-MIS) emerges as a vital intermediary, mediating the relationship between HRQ, budget quality, and financial performance. While the direct impacts of HRQ and budget quality stand out, the LG-MIS reinforces these associations, facilitating transparent, efficient, and data-driven financial management. Collectively, these findings illuminate pathways for local governments to enhance their financial standing, emphasizing the interplay between HRQ, budget quality, and the pivotal role of LG-MIS in achieving sustainable financial performance.
STUDI AKSI KORPORASI TERHADAP RETURN SAHAM Sululing, Siswadi; Syarifuddin Rasyid; Aini Indrijawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.885 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.849

Abstract

This study aims to prove the effect of the stock split variable and the warrants variable on the stock returns of companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The researcher uses secondary data, namely documentation data in the form of company corporate actions: stock splits and warrants. The data were analyzed using multiple linear regression analysis method, and assisted by SPSS 24 data processing tools. The results showed that the stock split variable had no effect on stock returns, as well as the warrants variable had no effect on stock returns.
Analisis Pengendalian Internal Sistem Pengelolaan Aset Rumah Sakit Umum Daerah Nene Mallomo Kabupaten Sidenreng Rappang Fira Fadhilla Firman; Aini Indrijawati; Darmawati
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 2 No 1 (2024): JUMABI : JANUARI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v2i1.188

Abstract

Dalam rangka meningkatkan kualitas pelayanan kesehatan, rumah sakit harus memberikan pelayanan yang professional dalam menjalankan tugasnya. Untuk meningkatkan efektivitas dalam hal tersebut sistem pengendalian internal harus baik agar dapat mengevaluasi sistem operasional rumah sakit yang berlangsung utamanya dalam hal kelengkapan fasilitas rumah sakit. Sistem pengendalian internal yang diterapkan pada rumah sakit umum daerah harus sesuai dengan standar yang te;aj ditetapkan, dalam hal ini sesuai dengan Standar Sistem Pengendalian Internal Pemerintah (SPIP) yang ditetapkan dalam PP Nomor 60 Tahun 2008, yang meliputi lima komponen : (1) Lingkungan Pengendalian (2) Penilaian Risiko (3) Kegiatan Pengendalian (4) Informasi dan Komunikasi (5) Pemantauan. Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal atas pengelolaan aset yang diterapkan oleh Rumah Sakit Umum Daerah Nene Mallomo Kabupaten Sidenreng Rappang dan untuk mengetahui kesesuaiannya dengan Standar dalam SPIP. Dalam penelitian ini, peneliti menggunakan penelitian deskriptif kualitatif. Hasil penelitan ini menunjukkan bahwa penerapan pengendalian internal pada pengelolaan aset terbagi atas proses penerimaan aset, proses penyimpanan aset dan proses pengeluaran aset, juga ditemukan bahwa sistem pengendalian internal yang diterapkan oleh RSUD Nene Mallomo Kabupaten Sidenreng Rappang belum sepenuhnya sesuai dengan Standar Pengendalian Internal Pemerintah (SPIP).
Determinant Performance of Tax Examiners in KPP Pratama South Sulawesi Ulfa Rabiyah; Kartini Hanafi; Andi Kusumawati; Aini Indrijawati
IECON: International Economics and Business Conference Vol. 1 No. 2 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

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

Abstract

This study aims to examine and analyze the effect of professionalism, emotional stability and self- esteem on the performance of tax examiners at KPP South Sulawesi. Theories and concepts in this study are attribution theory and personality theory. The data analysis technique used in this study is multiple linear regression. Data quality testing uses validity and reliability tests, and classic assumption tests. The test results show that professionalism affects the performance of tax auditors, emotional stability affects the performance of tax auditors and self-esteem affects the performance of tax auditors. The higher the professionalism, emotional stability and self-esteem, the higher the performance of the tax examiner in completing tax audits at KPP in South Sulawesi.
Isu Mengenai Pengembangan Kompetensi Akuntan Mediaty, Mediaty; Aini Indrijawati; Maasyitha Purnama Utami; Siradja, Andi Aschayani; Norin Samma
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i3.3640

Abstract

Penelitian ini membahas tantangan dan peluang yang dihadapi oleh akuntan di Indonesia dalam konteks globalisasi dan digitalisasi. Dengan meningkatnya jumlah akuntan asing yang bekerja di Indonesia, akuntan lokal dihadapkan pada kebutuhan untuk meningkatkan keterampilan dan pengetahuan mereka agar dapat bersaing di pasar global. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengidentifikasi keterampilan yang diperlukan oleh akuntan, termasuk kompetensi teknis, penguasaan teknologi informasi, serta keterampilan interpersonal dan komunikasi. Hasil penelitian menunjukkan bahwa pendidikan akuntansi perlu diperbarui untuk mencakup pelatihan dalam teknologi dan keterampilan, serta pentingnya sertifikasi profesional untuk meningkatkan daya saing. Penelitian ini juga mengidentifikasi keterbatasan dalam pendidikan akuntansi saat ini dan memberikan rekomendasi untuk pengembangan kebijakan yang lebih efektif dalam meningkatkan kompetensi akuntan di Indonesia.
Implementation, Impact, and Development of ERP Systems in The 4.0 Era: A Literature Review Mahmuda Arpan, Safa Rifha; Akhriani, Ririn; Annisa Maknun, Andi Batari; Pontoh, Grace. T; Aini Indrijawati
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4604

Abstract

Technological advancements, application, and system development help organizations track and improve their performance. The software system commonly used by organizations for a long time is Enterprise Resource Planning (ERP). The purpose of this study is to determine and analyze the implementation, impact, and improvement of accounting information system based ERP in the 4.0 era. This research was conducted using the Systematic Literature Review (SLR) method. This study found that ERP has a big role in the 4.0 era. Namely, the implementation of ERP systems provides benefits including increased flexibility, providing more and better quality information, and improving the quality of financial statements. The limitations in this study lie in previous research which still does not discuss the 4.0 era. So it is recommended for further research to use variables outside of this study. Keywords: ERP, implementation, impact, development accounting information system (AIS), ERP 4.0
Co-Authors Abd Rahman Kadir Akhriani, Ririn Andi Kusumawati Andi Sayyidatun Ufairah Anto Annisa Maknun, Andi Batari Darmawati Darwis Said Fira Fadhilla Firman Grace Theresia Pontoh Hasmin Joko Kartini Hanafi Kartini Kartini Maasyitha Purnama Utami Mahmuda Arpan, Safa Rifha Mediaty Mubdi Dzuwhandy Muh. Irdam Ferdiansah Norin Samma Pontoh, Grace. T Sarah Alifa Siradja, Andi Aschayani Sululing, Siswadi Syarifuddin Rasyid Ulfa Rabiyah Wafiq Azizah Reski Amaliah Wenny Nadya Asri Yulinda Honta Lambe