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All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ilmu Ekonomi dan Bisnis

Jumiadi AW

Universitas Negeri Medan

Author-ID : 3019028

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Articles

ANALISIS DETEKSI KECURANGAN PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2018 -2019 Zahri Fadli; Jumiadi AW; Arthhur Simanjuntak
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 2 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i2.28535

Penelitian ini bertujuan untuk untuk menguji pengaruh fraud diamond terhadap kecurangan laporan keuangan. Sampel penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 sampai 2018. Jumlah perusahaan sebanyak 40 perusahaan dengan pengamatan selama 2 tahun. Berdasarkan metode purposive sampling, jumlah sampel adalah 80. Metode analisis data menggunakan regresi logistik. Pengumpulan data menggunakan data sekunder berupa laporan tahunan yang diunduh dari www.idx.co.id. Metode analisis data yang digunakan dalam penelitian ini adalah regresi logistik dengan bantuan SPSS 26.0. Hasil penelitian ini menunjukkan bahwa stabilitas keuangan, tekanan eksternal, target keuangan, rasio sifat industri, opini audit dan pergantian direktur tidak berpengaruh signifikan terhadap kecurangan laporan keuangan (Beneish M-Score) dengan nilai 0.649, 0.142, 0.658, 0.750, 0.999 dan 0,545 nilai signifikan.

Impelementasi RI 4.0 Dengan Adopsi Extensible Business Reporting Language (XBRL) dan Pengaruhnya Terhadap Audit Reporting Lag di Bursa Efek Indonesia Tahun 2016-2020 Zahri Fadli; Jumiadi AW; Devina Ariyani; azizul kholis
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/9436

This study aims to determine the impact of Extensible Business Reporting Language (XBRL) adoption on Audit Reporting Lag (ARL) in manufacturing companies listed on Indonesia Stock Exchange (IDX) in the 2016 to 2019 period. The total of population in this study were 184 companies with purposive sampling technique, so that a sample of 37 companies was obtained that entered the sampling criteria. This study has two control variables, namely Firm Size (SIZE) and Public Accountant Firm Quality (Big4). The data were analyzed with the F Test and Determinant Test after the data was declared normal with the Normality Test which was processed using the SPSS version 23 application. The results of this study conclude that the adoption of XBRL has a significant effect on ARL in manufacturing companies listed on the IDX. The coefficient of determinant (Adjusted R Square) in this study is 0.022 and after the control variable is entered it becomes 0.103. It means that ARL is influenced by the independent variable and the control variable is 10.3% while the remaining 89.7% is influenced by other factors outside the study.

STRENGTHENING THE HALAL INDUSTRY BASED ON MICRO, SMALL AND MEDIUM ENTERPRISES FOR FOOD PRODUCERS CERTIFIED BY THE INDONESIAN ULAMA COUNCIL IN NORTH SUMATRA PROVINCE Eko Wahyu Nugrahadi; Khafi Puddin; Nelly Armayanti; Jumiadi AW
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

This study aims to determine the development of the halal industry for SMEs in North Sumatra Province. The test is carried out by factor analysis, namely to find out various factors that can strengthen the development of the halal industry. The factors in question are the role of the government, awareness of MSME actors, sharia compliance. Based on the results of the analysis, all factors determine the strengthening of the halal industry with a significant loading factor. The sample in this study were 45 SMEs spread across the cities of Medan, Binjai and Deli Serdang. The sampling technique used purposive sampling method with criteria for business age above 5 years, average monthly sales above 50 million and already having MUI halal certification. The contribution of this research shows that micro, small and medium enterprises to the regional economy. Local governments play a role in the development of the halal industry. The limitation of this study is that it does not include regulatory variables so that local governments need to issue regional regulations that regulate business/industry actors to always maintain the quality of their products according to Islamic law which is marked by certification from Indonesian Ulama. Board. Further research can add other relevant variables

FRAUD DETECTION ANALYSIS OF PRESENTATION OF FINANCIAL STATEMENTS OF PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE, 2018-2019 Surbakti Karo karo; Jihen Ginting; Jumiadi AW; Yesica Sinulingga
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

The aim of this research was to test the effects of fraud diamond on fraudulent financial statement. The samples of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) in 2017 to 2018 periods. The number of companies were 40 companies with 2 years observation. Based on purposive sampling method, sample total is 80. The data analysis methods used logistic regressions. Data were collected using a secondary data in the form of annual report that were downloaded from www.idx.co.id. The method of data analysis used in this study was logistic regression using SPSS 26.0 . The results of these research indicate thatfinancial stability, external pressure, financial target, nature of industry ratio, audit opinion and director change has no significant impact on fraudulent financial statement (Beneish M-Score) with 0.649, 0.142, 0.658, 0.750, 0.999 and 0.545 significant value.

Policy Analysis and Models of Strengthening the Regional Economy Post Covid 19 in North Sumatra Province Muhammad Yusuf; Jumiadi AW; Sulaiman Lubis; Azizul Kholis
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

This study aims to see how strategic policies can be carried out in meeting the regional economy after the COVID-19 pandemic, both from fiscal strategy and monetary strategy. This research is a field/empirical research with a quantitative approach based on primary and secondary data. The population of this study is all State and Private Universities in North Sumatra Province. For the Regional Government represented by the Statistical Management Agency, the sampling technique is based on judgment Sampling, namely population members are selected based on the consideration of the ease of data collection by the researcher. The results of the research and the results of the analysis show that fiscal policy and monetary policy affect the strengthening of the economy, It is known that fiscal policy affects the strengthening of the economy more than monetary policy, this indicates that the government must pay attention to fiscal policy in strengthening the economy.

SIA dan Kepatuhan terhadap PSAK/IFRS dalam Lingkungan Digital : Sebuah Studi Literatur Syarifah Ghizka Safitri; Mawardahny Isyabilla; Norbert Nathanael Saragih; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.187

This study aims to analyze the role of Accounting Information Systems in supporting entities’ compliance with Financial Accounting Standards converged with the International Financial Reporting Standards in the context of digital business. Using a qualitative method and a literature review approach, the study examines the function of Accounting Information Systems, the impact of standard convergence on financial reporting quality, and the challenges of implementation. The findings indicate that Accounting Information Systems enhance efficiency, accuracy, and internal control, which are essential for accounting compliance. The convergence of standards has been shown to strengthen the relevance of information, although its influence on earnings management remains varied. The study also reveals challenges such as technological limitations, low accounting literacy, and resistance to change. Successful implementation requires strategic synergy among regulators, business entities, and accounting professionals.

“Analisis Efektivitas Implementasi ERP sebagai Sistem InformAkuntansi dalam Penyajian Laporan Keuangan pada Perusahaan Sektor Retail di Bursa Efek Indonesia Rio Manuel Matthew; Jose Adrian Simbolon; Ulul Azmi Fadhilah; Jumiadi AW
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): October
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.193

This study aims to analyze the effectiveness of Enterprise Resource Planning (ERP) implementation as an accounting information system in the presentation of financial statements within retail sector companies listed on the Indonesia Stock Exchange. The research employed a descriptive qualitative approach using secondary data obtained from annual reports, financial statements, and academic literature related to ERP implementation. The findings reveal that the majority of public companies in Indonesia adopt SAP ERP platforms due to their reliability and compliance with international accounting standards. The adoption of ERP has occurred in three waves: pioneering companies in the early 2000s, massive expansion between 2010 and 2019, and an accelerated migration toward cloud-based systems during the 2020–2025 period. ERP implementation has been proven to enhance the accuracy, transparency, and timeliness of financial reporting while strengthening corporate accountability to investors and regulators. However, the study also identifies several challenges, including high investment costs complex integration with legacy systems, user resistance, and data security issues. Therefore, the success of ERP implementation is determined not only by technological sophistication but also by organizational readiness, managerial support, and human resource competence in managing digital transformation.

Co-Authors Arthhur Simanjuntak Azizul Kholis Devina Ariyani Eko Wahyu Nugrahadi Jihen Ginting Jose Adrian Simbolon Khafi Puddin Mawardahny Isyabilla Muhammad Yusuf Nelly Armayanti Norbert Nathanael Saragih Rio Manuel Matthew Sulaiman Lubis Surbakti Karo karo Syarifah Ghizka Safitri Ulul Azmi Fadhilah Yesica Sinulingga Zahri Fadli

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