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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 Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi 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) 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 Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi 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) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology 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) 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) 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 Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Indonesian Journal of Economic & Management Sciences (IJEMS) Agency Journal of Management and Business J-CEKI
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Implementation of E-HRM in the Ministry of Public Works and Public Housing Farhana, Farhana; Labdhameirina, Endah; Mediaty, Mediaty
Hasanuddin Economics and Business Review VOLUME 6 NUMBER 1, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v6i1.5086

Abstract

The Utilization of information technology systems is meant to be supported or encouraged organizations to achieve its organizational goals. This utilization is used not only in business sector, but also in the public sector. In achieving productivity and service efficiency, an integrated system is needed, so that the provision of services, the collection and processing of data can be done in a more efficient, transparent, orderly, fast, easy, integrated and secure manner. In making Policies in order to increase work efficiency and effectiveness in organizations needs to implement a Management Information System as a basis for decision making, management and policies, especially in terms of employee management. The Electronic Personnel Management System at the Ministry of Public Works and Public Housing manages personnel which covers all civil servant management activities, namely a personnel data management application called eHRM (Electronic Human Resource Management The aim of this research is to determine the role of employees in updating data and the benefits felt by users (employees) when using the e-HRM application at the PUPR Ministry. Qualitative method is used in this research. The results of the research shows that e-HRM is an effort to move manual processes to electronic ones so that personnel processes are fast, precise and up-to-date as well as making the administrative process of civil servants easier, one of which is promotion so that employees are required to always update their personal data so that the promotion process runs smoothly without constraints as well as providing a number of key benefits for organizations, such as increasing efficiency and reducing costs associated with Human Resource Management, facilitating the shift of HR's role to a more strategic level and improving client services, from manual administrative handling of entities to online-based systems.
Analysis of the Effect of the Implementation of Green Accounting and Environmental Performance on The Financial Performance In Manufacturing Companies Tri Pratiwi, Endang; Alimuddin, Alimuddin; Mediaty, Mediaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3670

Abstract

Green accounting is not just a tool for compliance with environmental regulations, but it can also serve as a strategy to improve a company's financial performance. This study aims to explore the effect of the application of green accounting and environmental performance on the financial performance of manufacturing companies. The population of this study is 91 manufacturing companies in the basic and chemical industry sub-sectors listed on the Indonesia Stock Exchange in 2019-2022. The purposive sampling technique was chosen in this study to determine a sample with a total of 9 companies that met the criteria. The data collection method was carried out in the form of a documentation study through the financial statements and sustainability reports of each company and analyzed using multiple linear regression analysis. The results were obtained that green accounting has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. However, simultaneously, the green accounting variable and the environmental performance variable have a positive and significant effect on financial performance. Thus, companies that invest in environmentally friendly practices not only fulfill their social responsibilities, but also reap significant financial benefits.
The Contribution of Asset Optimization to Enhancing Educational Quality in Resource Management Institutions Agustina, Evelyna; Mediaty, Mediaty; Syamsuddin, Syamsuddin
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This research aims to determine the effect of inventory, legal audit, assessment of state property, and supervision and control on optimizing asset utilization. The population in this study was all employees within the Ciliwung Cisadane River Region Center, namely 315 people. This sampling technique used purposive sampling. The primary criteria for determining the sample are 62 employees with related responsibilities and authority related to State Property. The samples in this research are 62. The types of data used in this research are primary and secondary. Data collection methods in this research are surveys and questionnaires. Data analysis in this study used multiple linear regression analysis using SPSS (Statistical Product and Service Solution) software for Windows. The research results show that inventory has a significant effect on optimizing asset utilization and has a positive relationship. Legal Audits significantly affect optimizing asset utilization and have a positive relationship. Valuation of State Property has a substantial effect on optimizing asset utilization and has a positive relationship. Supervision and Control considerably affect optimizing asset utilization and have a positive relationship.
Dampak Teknologi Blockchain pada Sistem Pengendalian Internal Perusahaan di Sektor Keuangan Sitti Jam'iah H.A; Gde Made Dwi Praditya Rahadi; Mediaty Mediaty; Damayanti Damayanti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3774

Abstract

Teknologi blockchain telah muncul sebagai inovasi yang menjanjikan untuk meningkatkan sistem pengendalian internal perusahaan di sektor keuangan. Dengan karakteristiknya yang desentralisasi, transparan, dan aman, blockchain menawarkan berbagai manfaat, termasuk peningkatan transparansi, keamanan data, efisiensi operasional, dan penyediaan jejak audit yang tidak dapat diubah. Meskipun demikian, implementasi blockchain menghadapi tantangan signifikan seperti biaya tinggi, ketidakpastian regulasi, kompleksitas integrasi dengan sistem yang ada, dan masalah skalabilitas. Artikel ini mengeksplorasi dampak positif dan tantangan yang dihadapi dalam penerapan blockchain pada pengendalian internal perusahaan keuangan, serta menyarankan langkah-langkah strategis untuk mengoptimalkan potensi teknologi ini dalam mengelola risiko dan memastikan kepatuhan regulasi.
Analisis Efektivitas Sistem Informasi Pengendalian Internal dalam Pencegahan Fraud: Studi Kasus di Perusahaan Listrik Negara Ratna Ayu Damayanti; Mediaty Mediaty; Wa Ode Helda; Helda Nelvia; Hasbullah Hasbullah
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3790

Abstract

Penelitian ini menganalisis efektivitas Sistem Informasi Pengendalian Internal (SIPI) dalam pencegahan kecurangan di Perusahaan Listrik Negara (P.T PLN). Menggunakan pendekatan studi kasus deskriptif kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan analisis dokumen terkait implementasi dan operasi SIPI. Hasil penelitian menunjukkan bahwa SIPI efektif dalam mengurangi kasus fraud di PLN, terbukti dengan penurunan signifikan dalam jumlah kecurangan setelah penerapan sistem. SIPI menyediakan pemantauan dan pelaporan real-time yang mempercepat proses audit dan investigasi. Namun, beberapa tantangan seperti keterbatasan infrastruktur IT, resistensi terhadap perubahan, dan keterbatasan sumber daya manusia terampil perlu diatasi. Rekomendasi untuk meningkatkan efektivitas SIPI meliputi adopsi teknologi terbaru, peningkatan infrastruktur IT, pelatihan berkelanjutan, pembentukan tim khusus pengelolaan SIPI, dan evaluasi berkala terhadap sistem.
Peran Teknologi dalam Meningkatkan Keamanan dan Efisiensi Pengendalian Internal Sandra Jeanet Muntu; Andi Indrianti Ismunandar; Ratna Ayu Damayanti; Mediaty Mediaty
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3802

Abstract

Dalam era digital, teknologi telah menjadi elemen penting dalam berbagai aspek bisnis, termasuk pengendalian internal. Artikel ini membahas bagaimana penerapan teknologi dapat meningkatkan keamanan dan efisiensi pengendalian internal dalam organisasi. Teknologi memungkinkan otomatisasi proses, pemantauan dan pelaporan real-time, serta peningkatan keamanan data, yang semuanya berkontribusi pada pengendalian internal yang lebih efektif. Dengan implementasi yang tepat, teknologi tidak hanya membantu dalam mencegah dan mendeteksi kecurangan, tetapi juga memastikan kepatuhan terhadap regulasi dan meningkatkan efisiensi operasional. Artikel ini juga menyoroti langkah-langkah penting dalam mengimplementasikan teknologi pengendalian internal, seperti evaluasi kebutuhan, pelatihan, dan pemantauan berkelanjutan, untuk mencapai manfaat maksimal.
Analisis Rasio Kemandirian Pemerintah Kota Makassar Pada Periode Kedua Kepemimpinan Mohammad Rhamdan Pomanto Alfia Nur Umayrah; Muhlis Muhlis; Mediaty Mediaty; Darmayanti Darmayanti
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3988

Abstract

Penelitian ini bertujuan mengetahui rasio kemandirian pemerintah Kota Makassar Pada Periode Kedua Kepemimpinan Mohammad Rhamdan Pomanto. Hasil penelitian ini menunjukkan bahwa rasio Kemandirian Pemerintah Kota Makassar pada periode kedua kepemimpinan Mohammad Rhamdan Pomanto, secara umum dikatakan efektif.
Faktor-Faktor Penentu Optimalisasi Pemanfaatan Aset: Pendekatan Systematic Literature Review Evelyna Agustina; Mediaty Mediaty; Syamsuddin Syamsuddin
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.5021

Abstract

Optimalisasi pemanfaatan aset merupakan elemen kunci dalam pengelolaan sumber daya organisasi yang efisien dan efektif. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor penentu yang mempengaruhi optimalisasi pemanfaatan aset melalui pendekatan Systematic Literature Review (SLR). Dengan menggunakan metode SLR, penelitian ini menganalisis berbagai studi yang relevan untuk mengungkap faktor-faktor utama yang berkontribusi pada pemanfaatan aset secara optimal dalam berbagai konteks organisasi. Hasil dari kajian ini menunjukkan bahwa ada beberapa faktor kritis yang mempengaruhi optimalisasi pemanfaatan aset, termasuk manajemen sumber daya, teknologi informasi, kebijakan organisasi, dan kemampuan strategis. Selain itu, kajian ini menemukan bahwa keterlibatan pemangku kepentingan dan penyesuaian dengan perkembangan teknologi juga menjadi aspek penting dalam meningkatkan efisiensi dan efektivitas pemanfaatan aset. Temuan ini memberikan pandangan yang komprehensif bagi praktisi dan akademisi tentang pentingnya strategi yang terintegrasi dan berkelanjutan dalam pengelolaan aset. Rekomendasi yang diberikan di akhir penelitian ini diharapkan dapat membantu organisasi dalam merancang dan mengimplementasikan kebijakan yang efektif untuk optimalisasi pemanfaatan aset, sehingga dapat meningkatkan daya saing dan kinerja secara keseluruhan.
The Role of Information Technology in Improving Information Systems: A Comprehensive Review Prayitno, Andi; Sinosi, Sayidah Maryam; Mediaty, Mediaty; Damayanti, Ratna Ayu
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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

Abstract

This study explores the strategic significance of Information Technology (IT) in enhancing organizational competitiveness, particularly through its impact on employee productivity, decision-making processes, and business process efficiency. The rapid evolution of digital technologies has compelled organizations to integrate IT as a core component of their operational and strategic frameworks. To examine this relationship systematically, the study employs a Systematic Literature Review (SLR) method, analyzing 15 peer-reviewed articles published between 2018 and 2023. Articles were selected based on inclusion criteria such as relevance to IT adoption, methodological rigor, and empirical depth. The review identifies key factors that influence successful IT integration, including top management support, user training, trust in system reliability, and perceived usefulness. Notably, 80% of the reviewed studies demonstrate a strong positive correlation between IT integration and employee performance, especially in enhancing data accessibility, enabling real-time collaboration, and supporting informed decision-making. Furthermore, the findings reveal that effective IT usage contributes not only to financial performance but also to non-financial outcomes such as employee satisfaction and organizational adaptability. These results underscore the strategic value of IT in fostering both operational excellence and workforce empowerment. The study offers practical recommendations for managers and policymakers to enhance IT adoption strategies and align technological initiatives with organizational goals.
THE EFFECT OF USING CHAT GPT ON THE COMPETENCE OF ACCOUNTING STUDENTS Mediaty Mediaty; Abd. Hamid Habbe; Anne Kurry Anggreani; Eka Amelia; Andi Aliyyah Ramadhani Sam; Nalendra Bhayu Permana
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3087

Abstract

Introduction: This study aims to analyze the effect of using ChatGPT on the competence of accounting students at Hasanuddin University. In the era of rapid information technology revolution, ChatGPT as one of the artificial intelligence (AI) technologies has become a significant tool in the world of education, including accounting education. Methods: This study uses a quantitative approach with an explanatory method to test the hypothesis about the relationship between the use of ChatGPT and student competence. Data were collected through distributing online questionnaires to Master of Accounting students and analyzed using the SmartPLS application. Results: The results showed that the use of ChatGPT has a positive and significant influence on improving student competence, especially in the aspects of analysis and understanding of accounting concepts. The findings support the importance of integrating AI technology in learning to improve the effectiveness of accounting education, although it also highlights the need for wise use to prevent potential negative impacts, such as reduced critical thinking skills. This research provides an empirical contribution to the development of learning strategies that integrate technology with academic ethical values. Keywords: ChatGPT, Student Competency, Accounting
Co-Authors A. Alyani Achmad Abd. Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Afandi 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 Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amiruddin Anastasia Ohoiway Andi Aliyyah Ramadhani Sam Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anis Anshari Mas'ud Anne Kurry Anggreani Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifuddin Arifuddin Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Ayu Rinathi Minggu Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Darmayanti Darmayanti Darwis Said Darwis Said, Darwis Dea Saufika Mobilingo Diah Ayu Gustiningsih Diza Kurnianty Jamal Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eka Amelia Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fauziah Devitasari Lombi Femmy, Irensa Fitri Indah Sari Fitriadi Fitriadi Fitriani 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 Haliah, Haliah Hamid Habbe Hamid Habbe Hamid Habbe, Abdul Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Helda Nelvia Heriani Pakulla’ Idra Wahyuni Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Indah Putri Nurafifah Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Jamaluddin Majid Kartini Kartini Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lestari, Nurma Maasyitha Purnama Utami Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia, Masnia Mas’ud, Anis Anshari Maulida, Sri Medyoto Tikupasang Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Afdhal Usman Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Rafly Awaluddin Muhammad, Gazali Muhlis Muhlis Mustafa, Mifta Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nalendra Bhayu Permana Nasution Nasution Negara, Bella Amanda Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nur'Illiyyien 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 Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Patiju, Ashmad Pitria, Ni Gusti Ayu Pratama Kohar, Yansen Pratiwi, Dwi Dian Prayitno, Andi Putri Ramadhani Rahmat Aditya Rahmawati HS Randi Sastrawan Rasyid, Laode Abdul Dani Fakhri Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosmayanti Rosnawintang Rusli, Urisnawati Said, Darwis Salsabila, Tsarwah Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sarah Alifa Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Ayu Fratiwi Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarifuddin Rasyid Syohraeni Syohraeni Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yulitasari Yulitasari Yuni Pratiwi Gazali Yunus Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri