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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Akuntansi Kompetif Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara IIJSE Jurnal Manajemen dan Pendidikan Agama Islam Jurnal Budi Pekerti Agama Islam Jurnal Ekonomi, Manajemen, Akuntansi
Wira Ramashar
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Religion Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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Determinants of the Quality of Financial Reports of Blud Community Health Centers in Pekanbaru City Raudhatul Jannah AR; R. Septian Armel; Wira Ramashar; Mentari Dwi Aristi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8018

Abstract

The Public Health Center (BLUD) must prepare two types of financial reports: one as an accounting entity to be consolidated with the Health Office, and the other as a reporting entity to be audited by an external auditor. Therefore, the Public Health Center (BLUD) prepares two reports: one for consolidation, which is prepared following Government Accounting Standards (SAP), while the other for the reporting entity, which is prepared in accordance with Financial Accounting Standards (SAK). The objective of this study is to examine the relationship between professionalism, organizational culture, utilization of information technology, and the role of the inspectorate on the quality of financial reports at BLUD Puskesmas in Pekanbaru City. Quantitative research, samples using purposive sampling techniques, and data collection methods by distributing questionnaires via Google Form and sending them directly to each BLUD Health Center. The results of this study indicate that professionalism, organizational culture, and the role of the inspectorate are the three main factors in achieving good quality financial reports, while the use of information technology is not able to be a factor that can support the good quality of the BLUD Puskesmas financial reports in Pekanbaru City.
AN INFLUENCE ANALYSIS: INTELLECTUAL CAPITAL, CORPORATE GOVERNANCE, AND SUSTAINABILITY REPORTS ON FIRM VALUE OF ENERGY SECTOR COMPANIES LISTED ON THE IDX (2021-2024) Rani Zahra; Zul Azmi; Wira Ramashar
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 3 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i3.9030

Abstract

This study aims to analyze the influence of intellectual capital, corporate governance, and sustainability reports on company value in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research employs a quantitative approach using multiple linear regression on secondary data derived from annual reports and company sustainability reports. The sample comprises 203 observations after undergoing data transformation and filtering processes. Corporate governance is measured primarily through institutional ownership and the presence of an independent board of commissioners. The results indicate that institutional ownership has a positive and significant impact on company value, whereas intellectual capital, independent boards of commissioners, and sustainability reports do not exhibit a significant effect. The lack of significant influence from independent boards of commissioners may be attributed to suboptimal oversight functions. Furthermore, these findings suggest that the efficiency of intellectual capital management and the quality of sustainability reporting have yet to become key factors in the market’s evaluation of the energy sector. Therefore, this study recommends that energy companies enhance their intellectual capital management and improve the quality of their sustainability reporting, while also strengthening the role and effectiveness of independent boards of commissioners to support the enhancement of company value
Faktor-Faktor yang Mempengaruhi Penerapan Aplikasi Audit Tool and Linked Archive System (ATLAS) (Studi Kasus pada Kantor Akuntan Publik di Kota Pekanbaru) Naiya Aulia Putri; Rama Gita Suci; Wira Ramashar
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

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

Abstract

This study aims to analyze factors influencing the adoption of the Audit Tool and Linked Archive System (ATLAS) application at Public Accounting Firms (KAP) in Pekanbaru City. The factors examined include auditor competence, perceived ease of use, perceived usefulness, auditor trust, system quality, and information quality. This study employed a quantitative approach with a survey method, distributing questionnaires to 55 external auditors working at KAPs in Pekanbaru City who had used the ATLAS application. The sampling technique used was purposive sampling. Data were analyzed using multiple linear regression with SPSS software. The results showed that, both partially and simultaneously, auditor competence, perceived ease of use, perceived usefulness, auditor trust, system quality, and information quality had a positive and significant influence on the adoption of the ATLAS application. The coefficient of determination indicates that these variables explain 66.8% of the ATLAS application adoption, while the remainder is influenced by factors outside this study. This research is expected to provide theoretical contributions to the development of the literature on audit technology adoption and provide practical considerations for regulators and Public Accounting Firms in improving the effectiveness of ATLAS application implementation.
Co-Authors Ahyaruddin, Muhammad Ajeng Ayundining Utami Alya Aqilla Amir Hasan Andhini Trihapsary Anisah Azzahra Lubis Aulia Faradiva Aulia Rahmadanti Azmi, Zul Cindy Sri Wahyuni Dhio Gonzales Fauziah, Putri Gebby Amara Putri Hesniati, Hesniati Indah Dewi Permata Sari Irghi Edwin Afando Lily Ervina Putri Mairoza Mairoza Masjuwita Aulia Munthe Mentari Dwi Aristi Nadia Thalia Ramadhani Naiya Aulia Putri Nova Damai Yanti Bancin Putri Nailah Azahra Rama Gita Suci Ramadhani Adinda Salsabila Rani Zahra Raudhatul Jannah AR Rena Elpiana Riska Nurazila Rudi Syafputra Sembiring, Rinawati Solly Aryza Utari Praweswari Vitantri Vitantri Wismanto Wismanto Yashinta Khairani Yupi Yani Telaumbanua Zumrotil Auliya