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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) Jurnal Inovasi Bisnis (Inovbiz) INOVTEK POLBENG JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Aktiva : Jurnal Akuntansi dan Investasi Jurnal Equity Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Zakat (IJAZ) Jurnal Ilmiah Akuntansi Kesatuan el-Jizya: Jurnal Ekonomi Islam Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bisnis, Ekonomi Syariah dan Pajak IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Equity
Decky Hendarsyah
Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
Religion Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance

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PENGARUH PENERAPAN SIMSKRD TERHADAP KUALITAS LAPORAN KEUANGAN RETRIBUSI IZIN GANGGUAN Wulandari, Tutut; Hendarsyah, Decky
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 1 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.341 KB) | DOI: 10.35835/aktiva.v5i1.831

Abstract

This research aims to determine the effect of the implementation of SIMSKRD on the quality of financial reports on permit fees for disturbances in the investment service and one-stop service in Bengkalis Regency at the same time in a descriptive and sharia perspective. The population in this research amounted to 90 people. The sampling technique used in this study was purposive sampling technique so that 30 samples were obtained. The results of this study found that the application of SIMSKRD has been carried out effectively and efficiently and is in accordance with Regional Regulation No. 11 of 2014 and sharia perspective. The quality of nuisance permit financial statements has been said to be relevant, understandable, reliable and comparable and in accordance with sharia perspective. The application of SIMSKRD influences the quality of financial reports on permit fees for disturbances significantly in the investment department and one-stop service of Bengkalis Regency.
Pengaruh Sistem Informasi Akuntansi Terhadap Kelebihan Bayar Pajak Nuryana, Ririn Miptha; Hendarsyah, Decky
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 1 (2021): JIAKES Edisi April 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i1.438

Abstract

The awareness of taxpayers in paying taxes is very necessary because development in Indonesia requires very large funds, one source of government funds is revenue from the taxation sector so that state revenue can be met and development can continue. This study aims to complement the shortcomings of existing studies and to analyze the effect of the accounting information system (AIS) on tax overpayment (TOP) at the regional financial and asset management agency (RFAMA) of Bengkalis Regency. This study uses a quantitative descriptive method with primary and secondary data sources. The total population at the office of the RFAMA of Bengkalis Regency was 260 people. The sampling technique used purposive sampling, to obtain a sample of 30 people. Data collection techniques using questionnaires, interviews, documentation and literature study. Data analysis using are simple linear regression method, hypothesis testing and coefficient of determination. The results of this study indicate that the AIS have a significant effect on TOP at the RFAMA of Bengkalis Regency. This study can contribute to the office of the RFAMA of Bengkalis Regency in implementing an AIS and minimizing the occurrence of TOP.
Efek Sistem Pengendalian Internal Terhadap Penerimaan Retribusi Alat Pemadam Api Ringan Haryanti, Febby; Hendarsyah, Decky
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.902

Abstract

This research aims to show the effect of the internal control system on the receipt of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research was built using descriptive quantitative methods. The population of this research is all personnel who work at the Bengkalis Regency Fire Department. The sampling technique used purposive sampling, with the criteria that personnel who were in direct contact with the receipt of retribution for light fire extinguishers and obtained a total sample of 27 people. Sources of data using primary data and secondary data, in the form of questionnaires and literature study. The data were analyzed using simple linear regression before being tested for validity, reliability, and normality. This research found that the internal control system had a positive and significant effect on the acceptance of retribution for light fire extinguishers at the Bengkalis Regency Fire Department. This research can contribute to the Bengkalis District Fire Service Office by increasing the acceptance of retribution for light fire extinguishers to impact Bengkalis Regency regional income positively.
Determinan Kualitas Laporan Keuangan Satuan Organisasi Perangkat Daerah Mirnawati Mirnawati; Ema Nirwana; Decky Hendarsyah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.73

Abstract

Studi ini bertujuan untuk menganalisis pengaruh kompetensi staf akuntansi (KSA), standar akuntansi pemerintah (SAP), sistem pengendalian internal (SPI) dan pemanfaatan teknologi informasi (PTI) terhadap kualitas laporan keuangan (KLK) pada pemerintah daerah Kabupaten Bengkalis. Studi ini dirancang menggunakan metode deskriptif kuantitatif dengan sumber data primer dan sekunder, dimana data dihimpun melalui kuesioner dan studi pustaka. Populasi dari studi ini adalah pegawai yang bekerja pada sub bagian keuangan dan perlengkapan seluruh satuan organisasi perangkat daerah Kabupaten Bengkalis. Sampel pada studi ini menggunakan metode proportional sampling dengan jumlah 153 orang. Studi ini mendapatkan hasil bahwa KLK dipengaruhi secara signifikan oleh KSA, SAP, SPI dan PTI. Hasil ini menunjukkan bahwa pemerintah daerah Kabupaten Bengkalis dapat meningkatkan kinerja dan mempertahankan opini audit wajar tanpa pengecualian dari Badan Pemeriksa Keuangan (BPK) dan tergolong kedalam pemerintah yang bersih dan sehat.
Implementasi Protokol Diffie-Hellman Dan Algoritma RC4 Untuk Keamanan Pesan SMS Decky Hendarsyah; Retantyo Wardoyo
IJCCS (Indonesian Journal of Computing and Cybernetics Systems) Vol 5, No 1 (2011): January
Publisher : IndoCEISS in colaboration with Universitas Gadjah Mada, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ijccs.1997

Abstract

Abstrack— SMS now becomes such a need for cellular phone users to communicate to other people. But the cellular phone users do not realize that the sent messages could be intercepted or changed by an unwanted party. Therefore it requires a security in sending an SMS message which is called cryptography. Given limited resources on cellular phone, then the implementation of symmetric cryptographic technique is suitable to meet the security needs of an SMS message. In symmetric cryptography, there is a symmetric key for encryption and decryption process. In order to secure exchange of symmetric keys in public channels is required of a protocol for key exchange.This research implements RC4 symmetric cryptography to encrypt and decrypt messages, while for key exchange is using Diffie-Hellman protocol. In this research, there are modifications to the Diffie-Hellman protocol that is the calculation of the public key and symmetric key to include cellular phone number as authentication. Whereas on a modified RC4 is the key where there is a combination with cellular phone number as authentication and key randomization, and then there are also modifications to the pseudorandom byte generator, encryption and decryption of the RC4 algorithm. The system is constructed using the Java programming language in the platform Micro Edition (J2ME) based MIDP 2.0 and CLDC 1.0.The research found that with the cellular phone number as authentication, key, encryption and decryption process automatically it is able to maintain confidentiality, data integrity, authentication and non-repudiation to the message. Keywords—  Diffie-Hellman, Key exchange, RC4, SMS Secure, Symmetric Cryptography.
Pengaruh Sistem Pengendalian Internal Terhadap Penerapan Sistem Komputerisasi Haji Terpadu (SISKOHAT): Studi Pada Kantor Kementerian Agama Kabupaten Bengkalis Wahyu Syintia Putri; Decky Hendarsyah
Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v8i1.1252

Abstract

This research aims to examine whether the Internal Control System affects the application of the Integrated Hajj Computerized System at the Office of the Ministry of Religion in Bengkalis Regency. The sample in this study amounted to 54 respondents from all employees in the Bengkalis Regency Ministry of Religion office. The type of data used in this study is a quantitative approach. Data collection techniques used were interviews, questionnaires, documentation, literature study and observation. While the data analysis technique used is to use simple linear regression analysis. After conducting research it was found that significantly the Internal Control System affected the application of the Integrated Hajj Computerized System in the office of the Ministry of Religion in Bengkalis Regency.
RANCANG BANGUN DAN IMPLEMENTASI SISTEM INFORMASI DAN AUTOMASI PERPUSTAKAAN (SIAP) BERBASIS WEB Decky Hendarsyah
INOVTEK POLBENG Vol 5, No 2 (2015): INOVTEK POLBENG VOL 5 NO.2, Tahun 2015
Publisher : POLITEKNIK NEGERI BENGKALIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/ip.v5i2.36

Abstract

Abstrak Perkembangan teknologi, informasi dan komunikasi sangat besar pengaruhnya terhadap bidang kehidupan sehari- hari. Begitu juga pengaruhnya terhadap dunia perpustakaan, dimana perpustakaan dimulai dari perpustakaan tradisional terus berkembang menjadi perpustakaan semi  modern dan berkembang terus  menjadi perpustakaan modern. Perpustakaan modern saat ini sudah menerapkan sistem informasi dan automasi perpustakaan serta digitalisasi perpustakaan. Sistem informasi perpustakaan sudah  banyak dibangun oleh  pihak-pihak pembangun sistem baik bersifat komersial maupun open source dengan fitur-fitur yang beragam. Oleh sebab itu pada penelitian ini penulis juga tertarik membangun sebuah sistem informasi dan automasi perpustakaan berbasis web. Sistem informasi dan automasi perpustakaan yang penulis bangun ini memiliki fitur seperti mulai dari automasi manajemen pengguna sistem yang sudah include qrcode dan barcode serta tingkatan pengguna mulai dari administrator sampai anggota. Kemudian terdapat fitur automasi manajemen koleksi dan repository koleksi (koleksi digital) yang sudah include qrcode dan barcode. Juga ada fitur automasi sirkulasi koleksi (transaksi peminjaman, pengembalian dan perpanjangan), booking koleksi, katalog dan pencarian koleksi, statistik dan laporan sistem.  Kata kunci : Perpustakaan, Sistem Perpustakaan, Sistem Informasi Perpustakaan, Automasi Perpustakaan
Ketepatan Waktu Pelaporan Keuangan: Sistem Pengendalian Internal dan Sistem Informasi Pengelolaan Keuangan Daerah Alwina Noviani; Decky Hendarsyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2477

Abstract

Financial reports must provide information that is useful for making a decision, where relevant and reliable information is influenced by the timeliness of reporting. This study aims to determine the effect of internal control systems and information systems on regional financial management on the timeliness of partial and simultaneous financial reporting of case studies at the Bengkalis Department of Transportation. This research is descriptive quantitative in nature, while the data sources used in this study are primary data and secondary data. Data collection techniques in this study were interviews, documentation, questionnaires and literature study. The data analysis technique used was data quality test, data normality test, multiple linear regression test, hypothesis test and determination coefficient test. The results of this study are partially and simultaneously there is a significant influence between the internal control system and the regional financial management information system on the timeliness of financial reporting at the Bengkalis Department of Transportation.
Pengaruh Belanja Desa Terhadap Kesejahteraan Masyarakat Ari Hidayat; Sukma Mehilda; Decky Hendarsyah
Jurnal Ekonomi-Qu Vol 12, No 1 (2022): Jurnal Ekonomi-Qu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jequ.v12i1.16302

Abstract

The financial management and allocation of village finances are essential parts that cannot be separated from the village income and expenditure budget. The community's welfare is of great concern to the Government of the Republic of Indonesia, especially the welfare of the people in the village. This study aims to analyze the effect of village spending on community welfare. This study is a quantitative descriptive approach using primary data and secondary data with data collection techniques in the form of questionnaires and literature study. The sampling technique used random sampling with a total sample of 93 people. Simple linear regression, hypothesis testing, and coefficient of determination are being used to analyze the data. The study results show that village spending has a positive and significant effect on the welfare of rural communities. The results of this study assist the village government in allocating village expenditures, thereby providing a balanced proportion of village expenditures and following the needs of the village community, and ultimately improving the welfare of the village community.
Urgensi Kualitas Pelayanan Distribusi Zakat Produktif Terhadap Kepuasan Mustahiq Sukma Mehilda; Meliyana Meliyana; Decky Hendarsyah
el-Jizya : Jurnal Ekonomi Islam Vol 9 No 2 (2021): el-Jizya : Jurnal Ekonomi Islam
Publisher : Fakultas Ekonomi dan Bisnis Islam (FEBI), Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.436 KB) | DOI: 10.24090/ej.v9i2.5273

Abstract

Productive zakat is something that can support productivity for the economy and mustahiq life. Mustahiq satisfaction in getting productive zakat is a reflection of the success of the service. This study aims to analyze the effect of the quality of productive zakat distribution services on mustahiq satisfaction at the national zakat agency (NZA) Bengkalis district. This study was built using a quantitative descriptive method based on primary and secondary data in questionnaires, documentation, and literature studies. The total population of productive zakat mustahiq at the NZA Bengkalis regency is 327 people. Sampling used random sampling with a total sample of 77 people. Data were analyzed using simple linear regression, previously tested using validity, reliability, and normality tests. This study indicates that the quality of productive zakat distribution services has urgency in creating satisfaction for mustahiq, with evidence that the quality of productive zakat distribution services has a positive and significant effect on mustahiq satisfaction. This study contributes to NZA Bengkalis regency in improving service quality and satisfaction of productive zakat mustahiq.
Co-Authors Akhmad Affandi Mahfudz Ali Ambar Alwina Noviani Ari Hidayat Bahri, Saiful Budiman Budiman Dariana, Dariana Desi Nurhazana Dewi Angraini Ema Nirwana Eri Supra Eva Nurfazilla Faruq Baihaki Muhammad Febrianty, Nirvana Annisa’ Haryanti, Febby Hendri, Zul Herlina, Adek Huri, Defri Daman Junery, Muhammad Fadhil Karmila Karmila M. Khairul Amri Meliyana Meliyana Miftahuddin Miftahuddin Mirnawati Mirnawati Nurul Pahana Nuryana, Ririn Miptha Rahmany, Sri Retantyo Wardoyo Robiati, Robiati Suhartini, Ade Sukma Mehilda Sukma Mehilda Susilawati, Susilawati Ulan Ulan Wahyu Syintia Putri Wulandari, Tutut Zakaria Batubara Zulaila Zulaila