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All Journal Jurnal Kompetitif EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JRB-Jurnal Riset Bisnis Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Mantik Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Abdimas Mandiri Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Peradaban Masyarakat (JPM) JIAR International Journal of Economics, Management and Accounting
Padriyansyah Padriyansyah
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI Dimas Pratama Putra; Padriyansyah Padriyansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.285

Abstract

Penelitianwiniwbertujuan untuk mengetahui bagaimana profitabilitas dan biaya operasional dapat mempengaruhi PPh Badan pada perusahaan retail yang terdaftar di BEI. Metode kajian ini adalah kuantitatif deskriptif. Data diakumulasikan dengan menggunakan dokumentasi. Populasi dalam penelitian ini sebanyak 35 sedangkan Sampel dalam penelitian ini dipilih dengan menggunakan “purposive sampling” dengan kriteria yang ditetapkan oleh peneliti sebesar 20 perusahaan yang dipilih untuk dijadikan sampel selama 2 Tahun pada Perusahaan retail. Hasil penelitian Hipotesa pertama (H1) diterima, artinya dapat ditarik kesimpulan Profitabilitas, Biaya Operasional mempengaruhi variabel PPh Badan, Hipotesa kedua (H2) diterima, artinya Profitabilitas mempengaruhi variabel PPh Badan, dan Hipotesa ketiga (H3) diterima, sehingga Biaya Operasional mempengaruhi variabel PPh Badan pada Perusahaan Retail Yang Terdaftar Di BEI.
PENGARUH PROFITABILITAS DAN BIAYA OPRASIONAL TERHADAP PPh BADAN PADA PERUSAHAAN RETAIL DI BEI Dimas Pratama Putra; Padriyansyah Padriyansyah
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.285

Abstract

Penelitianwiniwbertujuan untuk mengetahui bagaimana profitabilitas dan biaya operasional dapat mempengaruhi PPh Badan pada perusahaan retail yang terdaftar di BEI. Metode kajian ini adalah kuantitatif deskriptif. Data diakumulasikan dengan menggunakan dokumentasi. Populasi dalam penelitian ini sebanyak 35 sedangkan Sampel dalam penelitian ini dipilih dengan menggunakan “purposive sampling” dengan kriteria yang ditetapkan oleh peneliti sebesar 20 perusahaan yang dipilih untuk dijadikan sampel selama 2 Tahun pada Perusahaan retail. Hasil penelitian Hipotesa pertama (H1) diterima, artinya dapat ditarik kesimpulan Profitabilitas, Biaya Operasional mempengaruhi variabel PPh Badan, Hipotesa kedua (H2) diterima, artinya Profitabilitas mempengaruhi variabel PPh Badan, dan Hipotesa ketiga (H3) diterima, sehingga Biaya Operasional mempengaruhi variabel PPh Badan pada Perusahaan Retail Yang Terdaftar Di BEI.
Analysis of Students' Perception in Choosing a Career as an Accountant Riza Syahputera; Padriyansyah Padriyansyah; Amanda Oktariyani
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.455

Abstract

The purpose of this study is to identify and analyze the most dominant career choices among students in the accounting field. The research subjects are graduates selected using purposive sampling with the following criteria: graduates from the Accounting Study Program, Faculty of Economics and Business, Tridinanti University in 2022 (having passed their thesis defense), graduates whose contact information could be traced, and graduates who completed the questionnaire in full. The findings reveal that the majority of accounting students at Tridinanti University prefer a career as corporate accountants due to greater job security, alignment with their interests and skills, and a better balance between work and personal life.
The role of accounting information systems in enhancing financial reporting quality of msmes: A systematic literature review Padriyansyah, Padriyansyah; Pratiwi, Trie Sartika
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6914

Abstract

The advancement of digitalization has encouraged the adoption of Accounting Information Systems in the Micro, Small, and Medium Enterprises (MSMEs) sector; however, their effectiveness in improving the quality of financial statements has produced mixed results. This study aims to analyze and synthesize empirical findings on the role of accounting information systems in enhancing the financial reporting quality of MSMEs using a Systematic Literature Review (SLR) approach. The SLR method was implemented in accordance with the PRISMA protocol through four selection stages: identification, screening, eligibility assessment, and inclusion. The literature search was conducted across Google Scholar using keywords related to accounting information systems, financial reporting quality, and cloud accounting, covering publications from 2019 to 2025. Of the identified articles, ten (10) articles met the inclusion criteria and were analyzed through structured data extraction and thematic analysis. The synthesized findings indicate that Accounting Information Systems significantly enhance the financial reporting quality of MSMEs, particularly by improving reporting accuracy and timeliness. Their effectiveness is strongly influenced by user literacy and digital technology support, such as cloud-based and mobile accounting systems. This study contributes theoretically by mapping the key determinants of accounting information systems effectiveness and provides practical implications for application developers and policymakers in optimizing the utilization of accounting information systems among MSMEs
The role of accounting information systems in enhancing financial reporting quality of msmes: A systematic literature review Padriyansyah, Padriyansyah; Pratiwi, Trie Sartika
Jurnal Mantik Vol. 9 No. 4 (2026): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i4.6914

Abstract

The advancement of digitalization has encouraged the adoption of Accounting Information Systems in the Micro, Small, and Medium Enterprises (MSMEs) sector; however, their effectiveness in improving the quality of financial statements has produced mixed results. This study aims to analyze and synthesize empirical findings on the role of accounting information systems in enhancing the financial reporting quality of MSMEs using a Systematic Literature Review (SLR) approach. The SLR method was implemented in accordance with the PRISMA protocol through four selection stages: identification, screening, eligibility assessment, and inclusion. The literature search was conducted across Google Scholar using keywords related to accounting information systems, financial reporting quality, and cloud accounting, covering publications from 2019 to 2025. Of the identified articles, ten (10) articles met the inclusion criteria and were analyzed through structured data extraction and thematic analysis. The synthesized findings indicate that Accounting Information Systems significantly enhance the financial reporting quality of MSMEs, particularly by improving reporting accuracy and timeliness. Their effectiveness is strongly influenced by user literacy and digital technology support, such as cloud-based and mobile accounting systems. This study contributes theoretically by mapping the key determinants of accounting information systems effectiveness and provides practical implications for application developers and policymakers in optimizing the utilization of accounting information systems among MSMEs
Co-Authors Amanda Oktariyani Arifin, Firmansyah Dessy Dwi Anggraini Dewi Kharisma Putri Dimas Pratama Putra Kalsum, Umi Koefrowi Koefrowi Muhammad Hidayat Pratiwi, Trie Sartika Rifani Akbar Sulbahri Rika Henda Safitri Riska Rianti Riza Syahputera Riza Syahputera Ryan Al Rachmat Sari, Melia Tri Sartika Pratiwi Trie Sartika Pratiwi Trie Sartika Pratiwi