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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Generic Sriwijaya Accounting Community Services
Muhammad Hidayat
Universitas Sriwijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Mathematics Social Sciences Other

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Perancangan Data Warehouse untuk Mendukung Sistem Pengelolaan Dokumen Digital dan Tugas Akhir Mahasiswa di Perpustakaan Universitas Sriwijaya Ali Bardadi; Iman Saladin B.Azhar; Muhammad Hidayat; Nurul Afifah
Jurnal Sistem Informasi Vol 14, No 1 (2022)
Publisher : Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1713.429 KB) | DOI: 10.36706/jsi.v14i1.17191

Abstract

Universitas Sriwijaya’s Library currently manages digital documents where the information displayed is still not comprehensive. Therefore, a large data storage area is needed which is able to present the information quickly. So that it can produce more maximum information in the Universitas Sriwijaya library by building a data warehouse. The design of the data warehouse focuses on presenting the final project documents of Universitas Sriwijaya. The method used in designing a data warehouse is Kimball's Nine-Step Methodology. This method is able to present data in accordance with the information needs of digital document data and  final project. Based on the Star Schema data model and data analysis using OLAP, the data warehouse is able to integrate data which makes it easier to access various information very quickly and precisely. The implementation of data warehouse hoped that it can be a solution to monitor academic activities of digital documents and the final project documents of Universitas Sriwijaya
Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung Muhammad Ichsan Siregar; Muhammad Hidayat; Abdullah Saggaf; Sri Maryati; Nilam Kesuma
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1098

Abstract

This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality.
Determinan Deteksi Financial Statement Fraud Patmawati Patmawati; Meita Rahmawati; Muhammad Hidayat; Christian Damar Sagara Sitepu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1210

Abstract

This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable which is a financial statement fraud detection model developed using the scaled logistic probability technique. The population of this study is all banks listed on the Indonesia Stock Exchange. The samples in this study were perbankan that met the purposive sampling criteria. Based on the results of statistical tests obtained from the results of the study, the Beneish M-Score model has a significant effect on the financial statementt fraud variables, namely the Gross Margin Index (GMI) and the Asset Quality Index (AQI) variable while the Days Sales in Receivables Index (DSRI) variable, Leverage Index (LVGI), Total Accruals to Total Assets (TATA), and the Sales General and Administrative Expenses Index (SGAI) have no effect on the financial statement fraud variable. The F-Score variable states that only the Change in cash sales (Ch CS) variable has a significant effect on financial statement fraud while the change in receivable variable (Ch Rev), change in inventories (Ch Inv) and the change in earnings variable (Ch Ear) have a significant effect on the financial statement fraud variable. Meanwhile, the Altman Z-Score variable states that the Z-Score1 variable and the Z-Score3 variable have a significant effect on the financial statement fraud variable while the Z-Score2 variable and the Z-Score5 variable have no significant effect.
PENDAMPINGAN PENGELOLAAN SISTEM PENGENDALIAN MANAJEMEN PADA USAHA PERCETAKAN Muhammad Ichsan Siregar; Nilam Kesuma; Sri Maryati; Abdullah Abdullah; Muhammad Hidayat; Asfeni Nurullah
Jurnal Abdimas Mandiri Vol. 6 No. 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i3.2722

Abstract

Salah satu usaha yang mendorong perekonomian indonesia yaitu usaha mikro kecil dan menengah. Usaha mikro kecil dan menengah disini tidak lepas dari dunia industri kreatif, seperti usaha percetakan. Usaha percetakan yang dulunya menggunakan model konvensional dan sekarang menggunakan digital salah satunya usaha percetakan bonafide yang ada di kota palembang. Faktor-faktor penentu omset sebuah usaha percetakan seperti sistem pengendalian manajemen, kualitas dan strategi pemasaran. Dilihat dari usaha percetakan bonafide terkait kualitas percetakan sama strategi pemasaran sudah maksimal tetapi terkait pengelolaan sistem pengendalian manajemen belum maksimal. Dengan adanya kegiatan pengabdian kepada masyarakat ini salah satu upaya melaksanakan tri darma perguruan tinggi. Kewajiban kami selaku akademis melihat usaha percetakan yang belum maksimal dalam pengelolaan sistem pengendalian manajemen ingin melakukan melakukan pendampingan dengan memberikan materi serta praktik kepada pelaku usaha percetakan bonafide yang ada di kota palembang. Sejauh ini setelah dilaksanakannya pendampingan pengelolaan sistem pengendalian manajemen pada usaha percetakan bonafide jauh lebih baik dari sebelumnya dari sisi sistem pengendalian manajemen. Selain itu juga dari tim percetakan sendiri pada waktu pendampingan hingga selesai aktif dan antusias atas diselenggarakannya kegiatan pengabdian ini.Kata kunci : UMKM, Percetakan Bonafide, Sistem Pengendalian Manajemen, Kota Palembang, 5G
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SOFTWARE EXCEL KEPADA PARA PELAKU UMKM DI KOPERASI SIMPAN PINJAM DI DESA MUARA PENIMBUNG ULU OGAN ILIR Abdullah Saggaf; Muhammad Ichsan Siregar; Muhammad Hidayat; Mega Puspita; Dirta Pratama Atiyatna
Jurnal Abdimas Mandiri Vol. 7 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v7i1.2916

Abstract

Teknologi informasi dan digitalisasi sekarang ini mengalami perkembangan pesat dan sangat dibutuhkan  bagi para Pelaku UMKM di Koperasi Simpan Pinjam di Desa Penimbung Ulu Ogan Ilir dalam menghadapi perubahan dan tuntutan zaman di Era Revolusi 4.0. Salah satunya adalah bagaimana  mengoperasikan komputer yang merupakan bagian keterampilan bagi para pelaku UMKM terkhusus Microsoft Excel dalam penyusunan lapoaran keuangan. Lapoaran keuangan memberikan informasi sangatlah penting bagi para pelaku UMKM. Microsoft Excel umumnya dikenal sebagai software pengelola angka atau sebagai program aplikasi lembar yang berfungsi mengelolah data secara otomatis seperti perhitungan, pemakaian fungsi, rumus tabel untuk mempermudah pennyusunan laporan keuangan. Pelaksanaan pengabdian masyarakat yang dilaksanakan di Desa Penimbung Ulu Ogan Ilir dengan peserta para Pelaku UMKM di Koperasi Simpan Pinjam yang notabane tidak memilki kemampuan dalam pembuatan laporan keuangan bebeasis Mixcrosoft Excel dapat memberikan kemajuan kepada para peserta dalam mengembangkan usahanya. Pelatihan ini diharapakan juga membawa dampak perubahan besar terhadap aspek kehidupan masyarakat yang lebih mudah dan memiliki gaya hidup baru yang tidak terlepaskan dari Teknologi informasi dan digitalisasi.  
PENINGKATAN KETERAMPILAN HOME INDUSTRI DESA MUARA PENIMBUNG ILIR OGAN ILIR DALAM MENYUSUN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI MICROSOFT EXCEL Muhammad Ichsan Siregar; Muhammad Hidayat; Sri Maryati; Syarifa Fitria; Christian Damar Sagara Sitepu; Ery Erman; Abdullah Abdullah
Jurnal Abdimas Mandiri Vol. 7 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v7i1.2917

Abstract

Dengan Adanya Pengabdian Kepada Masyarakat ini bertujuan untuk peningkatan keterampilan home industri desa muara penimbung ilir ogan ilir dalam menyusun laporan keuangan menggunakan aplikasi microsoft excel. Manfaat dilakukan pengabdian ini: menambah keterampilan mitra home industri desa muara penimbung ilir ogan ilir dalam menyusun laporan keuangan yang sebelumnya manual perlahan beralih ke aplikasi microsoft excel. Metode pelaksanaan pengabdian yang akan dilakukan dengan menggunakan metode kegiatan pendampingan berupa pendampingan Penggunaan Microsoft Excel dalam menyusun laporan keuangan serta dapat meningkatkan kemampuan bagi para pelaku usaha songket. Adapun sistematika pelaksanaan kegiatan pengabdian terdiri dari presentasi, pemamparan dan diskusi yang dapat dilakukan dengan cara sebagai berikut: Pemaparan tentang  penjelasan terkait microsft excel berupa (ceramah) kepada peserta serta diberikan materi langkah-langkah penggunaan microsoft excel; Memberikan aplikasi dan menginstal Microsoft Excel; Mempelajari fitur Micorosft Excel; Pemaparan tentang penjelasana terkait penyusunan laporan keuangan berupa (ceramah) kepada peserta serta diberikan materi berupa langkah-langkah penyusunan laporan keuangan; Praktik menginput, memproses dan mengoutput hasil laporan keuangan UMKM yang dicoba dibuat dalam Microsoft Excel. Hasil yang didapat bagi mitra home industri desa muara penimbung ilir ogan ilir mampu menggunakan aplikasi microsoft excel dalam menyusun laporan keuangan.  
Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia Muhammad Hidayat; Abdullah Saggaf; Muhammad Ichsan Siregar; Ery Erman
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1461

Abstract

The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues.
Pendampingan Pengelolaan Pajak Pada Kelompok Pengerajin Songket di Desa Muara Penimbung Ulu Muhammad Hidayat; Lukluk Fuadah; Abdullah Saggaf; Muhammad Ichsan Siregar; Ery Erman
Sriwijaya Accounting Community Services Vol. 1 No. 1 (2022): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v1i1.6

Abstract

The main problem for MSMEs in fulfilling tax obligations is a lack of knowledge and adequate human resources in completing administration in the taxation field. The purpose of this service is to provide assistance in tax management using tax application provided by the DJP. The method of implementing this service is socialization in the form of presentations to MSMEs and assistance in the use of tax applications to MSME employees in Desa Muara Penimbung Ulu City. The result of this service is an increase in MSME understanding of taxation and an increase in the ability of MSMEs to use applications in the field of taxation
Pendampingan Administrasi Perpajakan Bagi Anggota Organisasi Sosial di Desa Muara Penimbung Ulu Muhammad Hidayat; Sri Maryati; Ery Erman; Winda Kurnia Sari
Sriwijaya Accounting Community Services Vol. 3 No. 1 (2024): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v3i1.26

Abstract

Taxes are the main source of state income. Taxpayer compliance is the key to the success of a country's development. Tax administration management assistance is needed not only by employees, but also by members of social organizations. The aim of this assistance is to increase public awareness of orderly tax administration, especially for the people in Muara Penimbung Ulu Village.
Co-Authors Abdullah Abdullah Abdullah Saggaf Ali Bardadi Anggun Dwi Puspita Anisa Listya Arifin, Firmansyah Arista Hakiki Asfeni Nurullah Christian Damar Sagara Sitepu Dinna Yunika Hardiyanti Dirta Pratama Atiyatna Dwirini Dwirini Ery Erman Fuadah, Lukluk Haffazah Naiya Hamzah, Ruth Samantha Iman Saladin B. Azhar Iwan Efriandy Khamisah, Nur Mega Puspita Meita Rahmawati Mohammad Aryo Arifin, Mohammad Aryo Nilam Kesuma Nungki Dian Sulistyo Darmayanti Nurmalia Ramadhona Patmawati Patmawati Pratiwi, Trie Sartika Rifani Akbar Sulbahri Saggaf, Abdullah Syarifa Fitria Winda Kurnia Sari