Article Per Year (5 Year)
p-Index From 2020 - 2025
3.152
P-Index
This Author published in this journals
All 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 Abdimas Musi Charitas Jurnal Keuangan dan Bisnis Sriwijaya Accounting Community Services
Saggaf, Abdullah
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
THE ROLE OF INFORMATION COMMUNICATION TECHNOLOGY ON ORGANIZATIONAL ABILITY, MARKET ENVIRONMENT AND FINANCIAL PERFORMANCE Sri Maryati; Muhammad Ichsan Siregar; Abdullah Saggaf
AKUNTABILITAS Vol 16, No 2 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i2.17501

Abstract

The purpose of this study to test the role of the Information Communication of Technology (ICT) innovation on the relationship between organizational capabilities, and the market environment against company performance. There are still a few studies that connect between the ability of the organization and the market environment through the role of ICT to improve the company's performance into motivation in this study. This research was conducted on MSMEs in Palembang City. This research is quantitative, using primary data obtained through the deployment of the questionnaire, using the purposive sampling method. Then the data was analyzed using Smart-Pls help to test the effect of mediation. The results of the analysis show the ability of the organization influence the adoption of ICT, and the market environment has also influenced the adoption of ICT. In addition, the role of ICT is able to become a liaison between organizational capabilities, and market environment on company performance.
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.  
AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG Muhammad Ichsan Siregar; Anisa Listya; Ruth Samantha Hamzah; Nur Khamisah; Abdullah Saggaf
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.882 KB) | DOI: 10.32524/jkb.v19i1.152

Abstract

The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
Financial Ratio Analysis Of State-Owned Enterprises (SOE) In The City Of Palembang Muhammad Ichsan Siregar; Afriyadi Cahyadi; Alghifari Mahdi Igamo; Abdullah Saggaf; Rifani Akbar Sulbahri
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.858 KB) | DOI: 10.32524/jkb.v20i1.336

Abstract

This study aims to determine the solvency and profitability of State-Owned Enterprises (SOE) in the city of palembang. This study uses a quantitative descriptive approach. The population of this research is State-Owned Enterprises (SOE) and the sampling method was PT. Pupuk Sriwidjadja (Persero) and PT. Semen Baturaja (Persero) was period 2014-2018. The solvency ability of PT Pupuk Sriwidjadja (Persero), seen from the Debt to Asset Ratio and Debt to Equity Ratio, was in a bad condition from 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The solvency ability of PT Semen Baturaja (Persero) seen from the Debt to Asset Ratio period 2014-2017 is in good condition. Meanwhile, in 2018 it was quite good and the Debt to Equity Ratio was in good condition in 2014-2018. Meanwhile, the ability of profitability to return on assets and return on equity has decreased period 2014-2018. The limitations of this study are of the many existing financial ratios, researchers only use the solvency and profitability ratios that represent each variable, the research period was only conducted for 4 years from 2014 to 2018, the sample used in this study is a state-owned company in the city of Palembang. The contribution of this research is related to the analysis of debt and income used by the Palembang city state-owned enterprises. Keywords: Solvency, Profitability, State-Owned Enterprises (SOE)
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
Co-Authors Afriyadi Cahyadi, Afriyadi Alghifari Mahdi Igamo Anisa Listya Arifin, Firmansyah Arista Hakiki Dirta Pratama Atiyatna Ery Erman Fuadah, Lukluk Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Iwan Efriandy Khamisah, Nur Mega Puspita Meita Rahmawati Mohammad Aryo Arifin, Mohammad Aryo Muhammad Hidayat Muhammad Ichsan Siregar Nilam Kesuma Nurdiawansyah Nurdiawansyah Patmawati Patmawati Pratiwi, Trie Sartika Rifani Akbar Sulbahri Syarifa Fitria Yusnaini Yusnaini