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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Kajian Akuntansi Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuilnomi Jurnal Dharma Bhakti Ekuitas Jurnal Ekonomi Indonesian Journal of Economics and Management Study & Accounting Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Jurnal Perpajakan dan Keuangan Publik Akurasi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi
R. Ait Novatiani
Universitas Widyatama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM R Ait Novatiani; Veronica Christina; Robertus Ary Novianto; Tetty Lasniroha Sarumpaet; Aida Wijaya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
Pengalaman Auditor dan Fee Audit Dalam Meningkatkan Kualitas Audit R Ait Novatiani; Raihan Ahmad Yunus
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3238

Abstract

The high level of fraud in financial statements causes users of these statements to suffer losses and uncertainty  regarding company management. Therefore, high-quality audits are necessary to produce reliable financial statements.  The experience of auditors and audit fees can improve the quality of audits. The purpose of this research is to analyze auditor experience and audit fees and to examine the influence of auditor experience and audit fees  on audit quality. There were 45 respondents, consisting of 45 auditors from 32 public accounting firms in Bandung. Data collection techniques were carried out through questionnaires distributed to auditors working at public accounting firms (KAP) in Bandung. The analysis tool used in this study was multiple linear regression analysis. The results of the research prove that auditor experience, audit fees, and audit quality at Public Accounting Firms in Bandung City are good based on the results of the questionnaires processed through descriptive analysis. Auditor experience affects audit quality, and audit fees also affect audit quality.
Accounting Systems, Human Resource Competence, and Transparency in Islamic Firms: Impact on Financial Reporting Quality and Stakeholder Trust R. Ait Novatiani; Rima Rachmawati; Evi Octavia
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.57928

Abstract

This study examines how accounting information systems (AIS) and human resource competence (HRC) shape transparency and, in turn, financial reporting quality (FRQ) and stakeholder trust in Islamic firms. Grounded in agency, stakeholder, and Islamic accountability perspectives, the model positions transparency as a mechanism translating internal capabilities into credible reporting and relational legitimacy. Data were collected through a cross-sectional questionnaire survey of 148 key informants from 37 Islamic firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that AIS and HRC positively influence transparency, transparency improves FRQ, and both FRQ and transparency increase stakeholder trust. Bootstrapped indirect effects support the mediating role of transparency in the AIS/HRC–FRQ relationships and confirm a significant serial mediation pathway from AIS and HRC to trust through transparency and FRQ, suggesting partial mediation. By showing that trust is built through openness and information quality, the study clarifies why system upgrades or training may fail when disclosure practices remain weak or inconsistent. These findings extend prior FRQ research by integrating transparency and stakeholder trust as outcomes aligned with amanah, sidq, and adl. Practically, Islamic firms should invest in integrated AIS, competency development, disclosure SOPs, and standardized Sharia-related reporting to strengthen credibility and stakeholder confidence.
Co-Authors Acep Komara Aida Wijaya Andily Aprilia SP Annisa Kurnia, Nopellian Apriwandi Asikin, Bachtiar Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Bachtiar Che Rosmawati Che Mat Christina, Veronica Debbie Christine Diana Sari Edo William Nemnay Eriana Kartadjumena Evi Octavia Hendayana, Yana Irma Nurwulan Irwansyah Irwansyah Lidia Hartati M. Arief Ramdhany Novianto, Robertus Ary Nursandhi, Budi Nuryaman Nuryaman Putri Pereunnika G R. Adjeng Mariana F R. Adjeng Mariana Febrianti Rachman, Yoga Tantular Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Raihan Ahmad Yunus Rima Rachmawati Rima Rachmawati Rima Rachmawati Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Rusmawan Kusumah, R. Wedi Rusmawan, Wedi Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha SRI LESTARI Sri Lestari Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Vabiani, Diandra Pepi Veronica Christina Veronica Christina Veronica Christina M.P.P Wijaya, Aida Wijaya, Reza Henning Yogo Heru Prayitno Yuniarti, Rita