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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Applied Accounting And Business (JAAB) Journal of Applied Islamic Economics and Finance Journal of Social Science and Business Studies Jurnal SMART: Sosial Ekonomi Kerakyatan
Rama Dhonal
Magister Ilmu Akuntansi Pacasarjana Universitas Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Pengendalian Intern Akuntansi, Pemanfaatan Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Keandalan dan Ketepatwaktuan Pelaporan Keuangan pada Pemerintah Kabupaten Bungo (Studi pada Aparat Pemerintah di Seluruh Dinas Kabupaten Bun Rama Dhonal
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 1 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.664 KB) | DOI: 10.22437/jaku.v3i1.4846

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Pengendalian Intern Akuntansi, Pemanfaatan Teknologi Informasi, dan Kualitas Sumber Daya Manusia Terhadap Keandalan dan Ketepatwaktuan Pelaporan Keuangan Pada Pemerintah Kabupaten Bungo. Penelitian ini merupakan survey research dan menggunakan data kuesioner. Populasi dalam penelitian ini adalah kepala dan staf sub bagian keuangan di dinas Kabupaten Bungo. Teknik pengambilan sampel adalah dengan menggunakan sampel jenuh (sensus). Teknik analisis data yang digunakan yaitu dengan menggunakan Analisis Deskriptif dan Analisis Partial Least Square (PLS). Hasil analisis menunjukkan bahwa kualitas SDM tidak berpengaruh terhadap keterandalan, namun pengendalian intern akuntansi dan pemanfaatan teknologi informasi berpengaruh terhadap keandalan pelaporan keuangan. Pemanfaatan teknologi informasi tidak berpengaruh terhadap ketepatwaktuan pelaporan keuangan, sementara pengendalian intern akuntansi dan kualitas SDM berpengaruh terhadap ketepatwaktuan pelaporan keuangan. Kualitas SDM tidak berpengaruh terhadap keandalan disebabkan karena minimnya staff atau pegawai yang berlatar belakang akuntansi dan taraf pendidikan yang masih relatif rendah dikarenakan masih adanya pegawai yang berlatar pendidikan SMA di dinas Kabupaten Bungo. Pemanfaatan teknologi informasi tidak berpengaruh terhadap ketepatwaktuan pelaporan keuangan disebabkan karena sistem komputerisasi yang digunakan telah berumur dan sering terjadinya error serta tidak adanya staf atau pegawai khusus yang menangani hal tersebut sehingga dapat menghambat pekerjaan yang mengakibatkan waktu yang diperlukan untuk mempersiapkan suatu pelaporan keuangan yang tepatwaktu akan semakin lama. Kata Kunci: Pengendalian intern akuntansi, pemanfaatan teknologi informasi, kualitas sumber daya manusia, keandalan dan ketepatwaktuan pelaporan keuangan.
Pengaruh Kebijakan Utang, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Sri Hartanti Nuryatin; Leni Nur Pratiwi; Setiawan Setiawan; Rama Dhonal
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3848

Abstract

This study aims to identify and examine the factors that influence the company's value through the company's internal, including Company Policy, Debt Policy, and Company Size on Company Value in property and real estate listed on the Indonesian Sharia Stock Index (ISSI). This study uses a quantitative approach with secondary data, the number of samples is 10 companies that meet the research criteria using the purposive sampling method with annual financial reports for 2016-2020, so that 50 observational data are obtained. The data analysis technique used is panel data regression analysis with EViews version 9 analysis tool. The results of this study indicate that dividend policy does not affect firm value. Furthermore, debt policy has a significant effect in a positive direction on firm value. While the size of the company has a significant effect in a negative direction.
Implementasi Mobile Commerce Pada Poljamshop Rezagi Meilano; Rama Dhonal; Febby Nanda Utami; Misyati Misyati
Journal of Applied Accounting and Business Vol 4 No 2 (2022): JAAB - Desember 2022
Publisher : LPPM Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.237

Abstract

Poljamshop is an information system that is used to market products at the Jambi Polytechnic and also collaborating partners. Currently there are only sales through the website and few visitors because they are not known to the public, so sales are still personal through mouth to mouth promotions or social media promotions. With this, e-commerce to help Poljamshop increase customer satisfaction to choose or order a product at Poljamshop. This application is made by developing a system using the waterfall method, the tools used to describe the model of this application system are Context Diagrams, Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The purpose of this final project is to create a mobile commerce on Poljamshop.
Implementasi Mobile Commerce Pada Poljamshop Rezagi Meilano; Rama Dhonal; Febby Nanda Utami; Misyati
Journal of Applied Accounting And Business Vol. 4 No. 2 (2022): JAAB - Desember 2022
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v4i2.9

Abstract

Poljamshop is an information system that is used to market products at the Jambi Polytechnic and also collaborating partners.Currently there are only sales through the website and few visitors because they are not known to the public, so sales are stillpersonal through mouth to mouth promotions or social media promotions. With this, e-commerce to help Poljamshop increasecustomer satisfaction to choose or order a product at Poljamshop. This application is made by developing a system using the waterfall method, the tools used to describe the model of this application system are Context Diagrams, Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The purpose of this final project is to create a mobile commerce on Poljamshop
Sistem Informasi Akuntansi Pencatatan Penjualan Berbasis Web Pada Bengkel Yuwa Motor Rezagi Meilano; Rama Dhonal; Riko Sumanto Fredi Nadeak
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.231

Abstract

Bengkel Yuwa Motor is a service company engaged in repair services. Every cash inflow and outflow transaction activity is recorded into a note and then copied to the Spreadsheet. This can have bad consequences such as delays, miscalculations from data processing actors and inaccurate report results due to data sources that take a relatively long time because the amount of data processed is very large. Therefore, this study discusses the creation of a sales recording system as a software development method consisting of analysis, design, program code creation and testing. Data collection techniques used consisted of observation, interviews and literature study. This cash inflow and cash out information system is expected to help Yuwa Motor Workshop in processing data related to cash in and cash out.
Determinants Of Financial Distress In Retail Companies Listed On The Indonesia Stock Exchange In 2016 - 2019 Indah Rahayu, Vika; Efrina, Liona; Dhonal, Rama; Yulismi, Yulismi; Fathoni, Zakky
Jurnal Smart: Sosial Ekonomi Kerakyatan Vol. 1 No. 2 (2023): Desember
Publisher : Badan Pengelola Usaha (BPU) Universitas Jambi

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

Abstract

The aim of this research is to provide empirical evidence on the impact of leverage, profitabilitas, likuiditas, company size, institutional ownership, and managerial ownership on financial distress. This research used 20 retail companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period 2016 - 2019. Data were analyzed using multiple regression method. Based on the result of analysis concluded that leverage, profitabilitas, likuiditas, institutional ownership, and managerial ownership have effect on financial distress, while company size no have effect on financial distress.
Pengaruh Repositioning terhadap Customer Loyalty melalui Brand Equity sebagai Variabel Mediasi pada Layanan Kredit Konsumtif PT. Bank Pembangunan Daerah Jambi Febby Nanda Utami; Hamdiah; Adi Ihsan Syukri Amri; Rama Dhonal
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26983

Abstract

Business development in banking sector has grown and progressively increase. Bank Jambi (PT. Bank Pembangunan Daerah Jambi) which is close to the image of "Bank PNS" is determined to become a professional bank, especially in consumptive credit services. The purpose of this study was to analyze the effect of repositioning on customer loyalty, analyze the effect of repositioning on brand equity, analyze the effect of brand equity on customer loyalty and analyze the effect of repositioning on customer loyalty mediated by brand equity in consumer credit services of Bank Pembangunan Daerah Jambi. The method used in this research is descriptive method through a survey approach. The sample respondents is 100 customer that using the consumptive credit services on Bank Pembangunan Daerah Jambi. The research variables are Repositioning, Customer Loyalty and Brand Equity. Data analysis was carried out with two approaches, qualitative and quantitative, with Structural Equation Modeling (SEM). The result of this research is Repositioning results have a significant effect on Customer Loyalty, Repositioning has a significant effect on Brand Equity, Brand Equity has a significant effect on Customer Loyalty and Repositioning has an indirect effect on Customer Loyalty through Brand Equity. Keywords : Repositioning, Customer Loyalty, Brand Equity, Consumer Credit Services
MSME Financial Transformation: The Vital Role of Banking in Innovation and Service Provision Utama, Ahmad Nur Budi; Suryani, Ade Irma; Hamdiah, Hamdiah; Dhonal, Rama
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.105

Abstract

The purpose of this research is to analyze the vital role of banking in supporting the financial transformation of MSMEs through financial service innovation in Jambi City and to identify and evaluate the impact of innovative financial services provided by banks on the growth and development of MSMEs in the process of financial transformation in Jambi City. This study employs qualitative research methods and utilizes data collection techniques such as in-depth interviews, participatory observations, and content analysis to obtain a comprehensive understanding of the research topic. The findings indicate that banking plays a crucial role in facilitating MSMEs' access to financial services essential for business growth. Banking support, particularly through financial service innovation, is the key to MSME transformation. By adopting new technologies and financial solutions, MSMEs can manage their finances more efficiently and optimize business growth. The study also highlights the importance of financial education for MSMEs. Banks can act as knowledge providers, offering insights into effective financial management, enabling MSMEs to become more competitive in the market. The financial transformation of MSMEs requires strong collaboration between banks, MSMEs, and the government to create an inclusive and sustainable financial ecosystem.
Co-Authors Ade Irma Suryani Ahmad Nur Budi Utama Aldri Frinaldi Febby Nanda Utami Febby Nanda Utami Hamdiah Hamdiah Hamdiah Leni Nur Pratiwi Liona Efrina S Misyati Misyati Misyati Rahayu, Vika Indah Riko Sumanto Fredi Nadeak Setiawan Setiawan Sri Hartanti Nuryatin Syukri Amri, Adi Ihsan Yulismi, Yulismi zakky fathoni, zakky