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All Journal International Journal of Electrical and Computer Engineering IPTEK The Journal for Technology and Science Jurnal Teknologi Informasi dan Ilmu Komputer Journal of Information Systems Engineering and Business Intelligence Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Value: Jurnal Manajemen dan Akuntansi IJAIT (International Journal of Applied Information Technology) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Reswara: Jurnal Pengabdian Kepada Masyarakat Al Dzahab Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Applied Science eProceedings of Engineering Community Service Seminar and Community Engagement (COSECANT) Jurnal Pengabdian Masyarakat Bangsa Jurnal INFOTEL Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Khazanah Informatika : Jurnal Ilmu Komputer dan Informatika
Tora Fahrudin
Telkom University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Al Dzahab

 1 
Preferensi Mahasiswa dalam Menggunakan Platform Digital Payment untuk Layanan Tel-U Carwash: Student Preferences in the Use of Digital Payment Platforms for Tel-U Carwash Services Saragih, Gigano Nehemia Agra; Kotjoprayudi, Raswyshnoe Boing; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5714

Abstract

Purpose: This study aims to identify the most suitable digital payment platform for Tel-U Carwash based on students’ preferences and to analyze the factors influencing their platform selection. Design/methodology/approach: This research employs a quantitative approach. Primary data were collected through questionnaires, with a sample size of 100 respondents. The data were analyzed using descriptive statistics and multinomial logistic regression with the assistance of Google Colab. Findings: Bank transfers via QRIS emerged as the most preferred payment platform. Gender was found to have a significant effect on platform choice, while ease of use, security, and transaction speed did not show a significant effect. Research implications: Further exploration of additional factors beyond the indicators examined in this study is necessary to enable service providers to offer payment options that better align with students’ preferences.
Penerapan SAK ETAP sebagai Strategi Peningkatan Transparansi Laporan Keuangan: The Implementation of SAK ETAP as a Strategy to Enhance Financial Report Transparency Hariza, Reisy; Rahmadi, Rahmadi; Fahrudin, Tora
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5834

Abstract

Purpose: This study aims to analyze the level of compliance in financial statement preparation, identify obstacles in the implementation of SAK ETAP, and conduct an evaluation to assess the quality of financial reporting. Design/Methodology/Approach: A qualitative method with a descriptive approach was employed. Data were collected through interviews, documentation, and literature review. Primary data were obtained directly from informants, while secondary data came from relevant literature and the financial statements of PT. Restu Ibu Rama. The research focuses on evaluating the company’s compliance with SAK ETAP standards. Findings: The implementation of SAK ETAP in the preparation of PT. Restu Ibu Rama’s financial statements has not been fully optimized, as several components and accounts are not properly presented. The main challenges identified include limited understanding of SAK ETAP by the finance team, insufficient human resources, weaknesses in the accounting information system, and inadequate internal control. Research Implications: Strengthening the knowledge and capacity of financial staff, improving the accounting information system, and enhancing internal supervision are necessary steps to ensure that financial statements are more accurate, reliable, and useful as a basis for decision-making. Keywords: SAK ETAP; Financial Statements; Decision Usefulness Theory
Co-Authors Alya Ghaitsa Rizky Pertiwi ANGGUNMEKA LUHUR PRASASTI Ardiansyah, Fajri Ashri Dinimaharawati Asniar Asniar Bisono, Eva Firdayanti Buliali, Joko Lianto Dawam Dwi Jatmiko Suwawi Dedy Rahman Wijaya Denny Meilika Setiawati Fenty Alia Fityanul Akhyar Gunawan, Tedi Hakim, Dinda Aulia Hardiansyah, Hendri Hariza, Reisy Heru Nugroho Ibnu Asror Istiqomah, Risma Nur Jefri, Mardi Kastaman, Kastaman Katjoprayudi, Raswyshnoe Boing Laksitowening, Kusuma Ayu Ledya Novamizanti Lisna, Shafira Aulia Putri Maharaja, Mahardika Lutvia Maria Ulfah Maria Ulfah Marlindia Ike Sari Mohamad Alfaj’ri Muhammad Galang Fathirkina Muhammad Hablul Barri Muhammad Rayhan Muhammad Rizqy Alfarisi Nabila Setya Utami Nada, Hitna Qotrun Nanda, Aulia Nelsi Wisna Nur Fadila, Egita Nurlatifah, Eva Nurul Asnia, Halida Padma Edhitya Chairunnisafa Priyono Panjaitan, Amanda Ardita Paramita Mayadewi Prajna Deshanta Ibnugraha Pramuko Aji Purba, Happy Angeliani Putri, Hermalia Putu Harry Gunawan Rahmadi Rahmadi Raswyshnoe Boing Kotjoprayudi Razendra Zahran Firdaus Renny Sukawati Rita Purnamasari Rizal, Mochammad Fahru Rochmawati Rochmawati, Rochmawati Rokhmatul Insani Salmania Putri Salwa Afralia Hevit Samira Samira Saragih, Gigano Nehemia Agra Satria Mandala Sherin Nadya Meideni Silalahi, Eka Kristi Siska Komala Sari Sri Astuti Umar, Ubaidilah Wicaksono, Muhammad Rievnuansyah Widayanti, Asti Yanuar Firdaus Arie Wibowo Zahrani, Syifa Aulia