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All Journal Journal of Humanity Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnis, Manajemen, dan Informatika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Humanities and Social Studies Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Universitas Muhammadiyah Kupang JIIP (Jurnal Ilmiah Ilmu Pendidikan) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Akuntansi Peradaban Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Jurnal Kajian Peradaban Islam Journal of Tourism Economics and Policy Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) Formosa Journal of Applied Sciences (FJAS) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology JAKPI Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Journal of International Conference Proceedings International Journal of Community Service (IJCS) Asian Journal of Applied Business and Management (AJABM) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Journal of Entrepreneur, Business and Management Journal of Social and Humanities IIJSE International Journal of Economic Research and Financial Accounting Advances In Social Humanities Research Jurnal Ilmiah Akuntansi dan Keuangan Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Journal of Management, Economic, and Financial Agency Journal of Management and Business J-CEKI Balance: Jurnal Ekonomi
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The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems with Work from Home as a Moderator Variable Mediaty, Mediaty; Said, Darwis; Eleonora, Ellen; Mas’ud, Anis Anshari; Muhammad, Gazali
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2837

Abstract

This research aims to analyze and demonstrate the influence of user involvement and personal technical skills on the performance of the Accounting Information System (AIS), with Work From Home (WFH) as a moderator variable. The study was conducted at the Financial and Development Supervisory Agency (BPKP) South Sulawesi Representative Office. The sampling technique employed was purposive sampling, and data collection was carried out through the distribution of questionnaires to respondents. Data analysis was conducted using Structural Equation Model Partial Least Square (SEM-PLS). The research findings revealed that user involvement and personal technical skills have a positive and significant impact on AIS performance. However, WFH does not have a significant effect or the ability to strengthen user involvement and personal technical skills in relation to AIS performance. The implications of this research underscore the necessity of user involvement during the development phase of accounting information systems. The study emphasizes the need for training to enhance the understanding and technical skills of accounting information system users.
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
SYSTEMATIC LITERATURE REVIEW (SLR): PERUBAHAN PERAN CHIEF FINANCIAL OFFICER (CFO) DALAM MENGOPTIMALKAN PENGGUNAAN TEKNOLOGI, DAN KETEPATAN ALAM PENGAMBILAN KEPUTUSAN STRATEGIS Usman, Asri; Mediaty, Mediaty; Pitria, Ni Gusti Ayu; Nurfadilah, Ayu; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17260

Abstract

This research aims to review the CFO's role's evolution and technology's impact on the modern CFO function. The study uses a Systematic Literature Review (SLR) to investigate the Chief Financial Officer's (CFO) changing role in optimizing the use of the latest technology and process automation. The SLR findings indicate the CFO's role has shifted from a technical finance role to a business leader providing strategic recommendations and financial risk analysis. The research found that by utilizing the latest technology, CFOs can optimize operational efficiency and support faster, more accurate business decision-making. Based on upper echelon theory, the CFO's characteristics affect the company's decisions. Therefore, companies should consider CFOs' experience and education in supporting their strategic role. The study's originality lies in discussing the CFO's role development in the digital era and the impact of the latest technology on strategic decision-making. Keywords: Chief Financial Officer; Use of Technology; Operational Efficiency; Decision Making
Analysis of the Influence of Profitability and Ownership Structure on the Timeliness of Financial Reporting in Healthcare Companies Listed on the Indonesian Stock Exchange Mediaty, Mediaty; Anto, Fitri Anto; Hamid Habbe, Abdul
Journal of Law and Social Politics Vol. 2 No. 1 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i1.35

Abstract

The purpose of this study was to evaluate the impact of profitability and ownership structure on the timeliness of financial reporting of Healthcare companies listed on the Indonesia Stock Exchange. The study used the purposive sampling method to sample 20 Healthcare companies that were consistently listed on the Indonesia Stock Exchange during 2020. Furthermore, profitability variables and ownership structure were tested using logistic regression at a 5% significance level. Findings from the research hypothesis suggest that profitability has a significant influence on the timeliness of reporting, while ownership structure has no significant influence on the timeliness of corporate financial reporting.
ANALYSIS USING REGION’S FINANCIAL ACCOUNTING INFORMATION SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT FINANCE REPORTS Zulkfli Fachri; Mediaty Mediaty
Hasanuddin Economics and Business Review VOLUME 3 NUMBER 1, 2019
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.474 KB) | DOI: 10.26487/hebr.v3i1.1489

Abstract

This study aimed to analyze the use of region’s financial accounting information system to the quality of local government financial reports. The quality of the financial statements include the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality of local government financial reports, while the independent variable in this study is the region’s financial accounting information system. This research method is qualitative research with this type of approach theoretical studies that the methods used to collect data or resources related to the topics in a study. Data obtained from journals, thesis,books , and various other literature related to the study. The results showed that the use of local financial information systems positive effect on the quality of local government financial reports.
The Role of Information Technology on the Effectiveness of Internal Control in Fraud Prevention Randi Sastrawan; Mediaty; Amiruddin
Agency Journal of Management and Business Vol. 3 No. 2 (2023): July 2023
Publisher : Pustaka Digital Indonesia

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

Abstract

Fraud or Fraud is a deliberate act of dishonesty to deprive another person/party of their rights or property. In the context of a financial statement audit, fraud is defined as a misstatement in a financial report carried out intentionally. Companies identified as committing fraud can result in bankruptcy. This is where the role of an internal control system is really needed. To reduce the potential for fraud committed by irresponsible parties, maximizing the role of information technology is one way that must be taken to prevent fraud. In this research, qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. In the process of preventing and detecting fraud, the use of information technology to strengthen the internal control system is a step to overcome this problem. Through the use of information technology systems, it is believed that it will reduce the occurrence of fraud in an organization, which of course will have a good impact on the continuity of the organization's business.
Analysis Of The Utilization Of Regional Property Leases In Increasing Regional Original Income In Bulukumba Regency Suci Rahma Sari; Mediaty Mediaty; Nur Dwiana Sari Saudi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11613

Abstract

This research aims to analyze the level of effectiveness of the use of rental of regional property (BMD) in increasing the original regional income (PAD) of Bulukumba Regency, to analyze the level of efficiency of the use of rental of regional property (BMD) in increasing the district's original income (PAD). Bulukumba, To Analyze the Economic Level of Utilization of Regional Property Rentals (BMD) in Increasing Original Regional Income (PAD) of Bulukumba Regency. This research uses a descriptive quantitative approach. The type of money data used is secondary data in Bulukumba Regency. The data used in this research are Regional Property Rentals (BMD) and Regional Original Income (PAD). The data analysis technique uses quantitative descriptive using the financial ratio formula: Effectiveness and Efficiency Ratios and economic Ratios. The results of the analysis show that the Bulukumba Regency area is seen from (1) the average Effectiveness Ratio of 37.29 percent, it can be said that the utilization of rental property belonging to the Bulukumba Regency area is not effective (2) the Efficiency Ratio, the average of which is 287 percent, then it can be said that renting regionally owned trunks in Bulukumba district is not efficient. 3) The Economic Ratio is 83.29 percent, so it can be said that renting regionally owned trunks in Bulukumba district is quite economical.
Corporate Social Responsibility: A Social And Spiritual Perspective Fitriadi Fitriadi; Alimuddin Alimuddin; Mediaty Mediaty
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10605

Abstract

This research comprehensively discusses social responsibility from social and spiritual perspectives. Using a systematic literature review, the research examines the role of social responsibility in social and spiritual aspects. This paper is the first to discuss CSR from two perspectives simultaneously. The research results show that the integration of social and spiritual values in business practices within companies can encourage greater social responsibility and contribute to community welfare, enhance the company's reputation, create a positive corporate culture, and build strong relationships with stakeholders. This research is expected to serve as literature for companies in conducting their business without neglecting social interests by using a spiritual approach in their management.
Activity Based Costing & Time-Driven-Activity- Based-Costing In Increase Performance: A Review Literature Mustafa, Mifta; Dea Saufika Mobilingo; Asri Asri; Mediaty Mediaty
International Journal of Economic Research and Financial Accounting Vol 3 No 1 (2024): IJERFA OCTOBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i1.246

Abstract

This study aims to classify differences in the characteristics of the impact of implementing ABC and TDABC in improving company performance. The method follow the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA). The database search was done through science direct, emerald, cambridge, and Synta from 2017 to 2021. There are 93 articles, but after a screening test, only 20 articles were included. The results indicate that both ABC and TDABC can improve performance through the effectiveness and efficiency of production costs. However, both have different characteristics that must be considered in the implementation process. The implication of this study is to provide insight to management for considering the use of A B C and TDABC.
Analysis of The Use of AI in Detecting Managerial Fraud: Systematic Literature Review Nadila, Nadila; Panggeso, Anastasia Gloria; Usman, Asri; Mediaty, Mediaty
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i3.75231

Abstract

This article discusses the role of artificial intelligence (AI) in managerial fraud detection, a critical issue for many organizations. In recent years, technology has driven the use of AI to identify and prevent fraud, such as misleading financial statements and asset misappropriation. AI offers a more sophisticated approach than traditional techniques, using big data analytics and machine learning algorithms to detect suspicious patterns with high accuracy. By leveraging historical and real-time data, AI systems can spot anomalies that humans might miss. The application of this technology increases the efficiency of fraud detection and helps organizations take more proactive preventive measures, potentially reducing the cost of investigations and litigation. However, challenges such as ethical issues, data privacy, and algorithm transparency need to be addressed. Overall, the potential for AI to improve integrity and accountability in management is significant, making it a critical tool in maintaining organizational health. With the ever-increasing complexity of the business environment, the use of AI in managerial fraud detection is expected to continue to grow.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe, Abd. Hamid Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Almira, Rahma Amalia, Lestari Rezki Nurul Amelia, Eka Amir, Baso Amiruddin Anastasia Ohoiway Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anggreani, Anne Kurry Anis Anshari Mas'ud Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifin, Andriani Arifuddin Arifuddin Arman, Rifqah Zakiyah Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Awaluddin, Muhammad Rafly Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Damayanti, R. A. Damayanti Darmawati Darmawati Darmayanti Darmayanti Darwis Said Darwis Said, Darwis Darwis, Andi Mujahid Dea Saufika Mobilingo Depi, Sri Diah Ayu Gustiningsih Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Fachry Abda El Rahman Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fathirah, Dian Fauziah Devitasari Lombi Femmy, Irensa Fitri Indah Sari Fitriadi Fitriadi Fitriadi Fitriadi Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Habbe, Hamid Haliah, Haliah Hamid Habbe Hamid Habbe, Abdul Hamka, Qathrunnada Atikah Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Helda Nelvia Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Ilham, Zuhalwah Yuliah Indah Putri Nurafifah Indrijawat, Aini Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Majid Kartini Kartini Khaerany, Rizky Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Latjompo, Sri Mulyani Lestari, Nurma Maasyitha Purnama Utami Mahyuddin, Nurul Izzah Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia, Masnia Mas’ud, Anis Anshari Maulida, Sri Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Try Dharsana Muhammad, Gazali Muhlis Muhlis Mustafa, Mifta Mustakim Mustakim Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nagu, Nadhirah Namra, Namra Nasution Nasution Negara, Bella Amanda Nirwana, Nirwana Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Oktri Supyati Jaisyul Usrah Paembonan, Aunneke Julisda Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Panjaitan, Enrico Paul Anggiat Parindingan, Frivaldo Yesbarianus Patiju, Ashmad Permana, Nalendra Bhayu Pitria, Ni Gusti Ayu Pontoh, Grace Theresia Pratama Kohar, Yansen Pratiwi, Dwi Dian Pratiwi, Nurfadilah Prayitno, Andi Rachmatullah, Muhammad Rahim, Ilham Rahmat Aditya Rahmawati HS Randi Sastrawan Rante, Matrik Irama Rasak, Abdul Rasyid, Laode Abdul Dani Fakhri Rasyid, Syarifuddin Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosnawintang Rusli, Urisnawati Said, Darwis Salsabila, Tsarwah Sam, Andi Aliyyah Ramadhani Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sibulo, Rury Novita Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutinah Made, Sutinah Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Rasyid Syohraeni Syohraeni Tandilino, Charles Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wahyuni, Idra Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yohanis Rura Yulitasari Yulitasari Yuni Pratiwi Gazali Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri