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All Journal AKUNTABILITAS Jurnal Wira Ekonomi Mikroskil Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Pengabdian UntukMu NegeRI Jurnal Kajian Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Jurnal Inovasi Bisnis (Inovbiz) EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan BALANCE Jurnal Akuntansi dan Bisnis JURNAL MUTIARA AKUNTANSI JAAF (Journal of Applied Accounting and Finance) JURNAL HUKUM MEDIA JUSTITIA NUSANTARA Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Akuntansi Kesatuan Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Equity: Jurnal Akuntansi Panrannuangku Jurnal Pengabdian Masyarakat Jurnal Development Jurnal Ilmiah Raflesia Akuntansi Economics, Business and Management Science Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi AKTIVA Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Trisakti PROGRESIF Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Innovation Research and Knowledge Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ekonomika Manajemen Dan Bisnis Student Scientific Creativity Journal Priviet Social Sciences Journal Jurnal Kedokteran Hewan Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora JAKBS International Journal of Trends in Accounting Research Ekalaya : Jurnal Ekonomi Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JEBD Jurnal Media Akademik (JMA) Joong-Ki JFAS : Journal of Finance and Accounting Studies MERDEKA: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Masyarakat ISEI Jurnal Medika: Medika Journal of Islamic Finance and Accounting Research Escalate : Economics and Business Journal Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management Jurnal Akuntansi Jurnal Ilmiah Multidisiplin Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki Research in Accounting Journal Al-Manar Journal of Accountancy and Business Studies Al-Manar Journal of Economic and Social Studies Jurnal Akuntansi dan Bisnis Krisnadwipayana
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Pemanfaatan Artificial Intelligence Dalam Akuntansi: Kajian Literatur Review Ilma Amelia; Yovanna Nabila Azzahra; Abda Abda; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1472

Abstract

Artificial Intelligence is a system created with advanced technology or a computer system that can understand, and imitate the intellectual abilities of people in various ways. The implementation of artificial intelligence (AI) accounting systems within the financial industry has bestowed accountants with substantial advantages. Gaining a comprehensive comprehension of the application of artificial intelligence in accounting is the objective of this research.The method used in this research is Structured Literature Review (SLR), where several articles published from 2012 to 2023 will be analyzed systematically. The literature was categorized according to relevant concepts and grouped as non-aligned themes to convey additional issues regarding the Utilization of Artificial Intelligence in Accounting. The anticipated outcome of this research endeavor is the provision of enhanced comprehension regarding the implementation of synthetic intelligence in the field of accounting, alongside an illumination of the obstacles that an organization may encounter while embracing this technology. with an enhanced comprehension of the practical implementations of synthetic intelligence, companies can develop better strategies and make more efficient decisions in managing their financial information.
Blokchain dan AI Technology : Pembawa Perubahan Baru dalam Perspektif Akuntansi Ela Juliyani; Hanum Nur Rahmadani; Wanda Berliandes; Zul Azmi
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1474

Abstract

This paper aims to analyze blockchain and artificial intelligence technology used in accounting. This research also discusses the benefits and challenges in AI and blockchain technology. Qualitative descriptive methods were used to analyze books and journals related to blockchain and artificial intelligence in the field of accounting published between 2018-2023. The main goal is to obtain data that is relevant to the current issue. The results show that Blockchain and AI technology have new potential from an accounting perspective that includes several aspects. Data transparency and accuracy, real-time tracking, operational efficiency, predictive analysis with AI, and business model changes.
PENGARUH COMPETITOR ACCOUNTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI Astuti, Mona; Azmi, Zul; Darwin, Ranti
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.9

Abstract

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Adventage and Organization Performance. On business culinary in Pekanbaru. This study used a questionnaire to obtain primary data with a sample size of 38 respondents and was tested using path modeling analysis techniques. From the examination showed that there were positive affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Competitive Adventage, negative affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance, positive affect of Competitive Adventage towards Organization Performance, and positive indirectly affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance with Competitive Adventage mediation.
ANALISIS KEBANGKRUTAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJWESKI, FOSTER, DAN GROVER PADA BANK MANDIRI Tbk. Saputra, Irfan; Chandra Hermanto, Willi; Azmi, Zul; Akhmad, Ikhbal
Research in Accounting Journal (RAJ) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i3.312

Abstract

This research is motivated by the passion to provide an overview of the bankruptcy method, in terms of bankruptcy analysis. The writing of this article aims to provide a comprehensive view and description of the bankruptcy analysis method which is classified into several methods including: Altman Z-Score, Springate, Zmijweski, Foster, and Grover methods. The results of this study are expected to be used by readers in making financial decisions related to Bank Mandiri Tbk. For academics, this paper is useful for adding insight and bringing theoretical concepts closer to a practical level. Based on the discussion in this study, basically the existing analysis method is not merely an absolute consideration in making decisions but aims to be a complement or activity that has a measuring value that can add understanding and truth to reality with existing financial reporting.
PERSPEKTIF DAN MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR SAHAM MODAL SYARIAH SEBAGAI ALTERNATIF INVESTOR PEMULA Rahmawati, Novia; Ria Sansitika, Desy; Azmi, Zul; Hamzah, Zulfadli
Research in Accounting Journal (RAJ) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.486

Abstract

Investing is an activity that is recommended from an Islamic point of view. This is because the Prophet Muhammad SAW has been involved in investment activities from a young age until he became apostolic. One of Indonesia's efforts to encourage economic growth is to expand the investment sector through the use of capital market products. This research is a descriptive and qualitative analysis. Islamic capital market activities are needed to further optimize the existence of Islamic law because the value of sharia in investing in sharia has not been fully investigated. Given the Islamic capital market position and a very strategic role in national economic activities
Legal Protection in Short Selling Transactions in The Capital Market Putri, Erika Liza; Rahmi, Yuni; Azmi, Zul
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3188

Abstract

This study aims to: (1) examine and analyze the implementation of short selling transactions, and (2) explore and analyze the legal protection available to customers/investors involved in short selling within the Indonesian capital market. The data used in this research is obtained from library research or secondary sources, including articles, books, legal norms contained in laws and regulations, and other legal materials. The analysis is conducted using a descriptive research method, employing normative juridical approaches and comparative document analysis. The results of this study indicate that short selling is a high-risk transaction, necessitating adequate protection for investors and securities to foster a sense of security and confidence when transacting in the capital market. This protection can be provided by authoritative bodies in the capital market such as the Financial Services Authority (OJK), the Stock Exchange, KSEI/KPEI, as well as through agreements between the involved parties.
Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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

Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
The Role of External Auditors in Client Tax Compliance : A Case Study at Budiandru & Partners Public Accounting Firm Fauziah Tiara Anggraini; Zul Azmi
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.157-170

Abstract

Taxes constitute a primary source of state revenue and play a crucial role in national development and the improvement of public welfare. However, tax compliance in Indonesia remains relatively low, as reflected in the suboptimal tax ratio. One effort to enhance tax compliance is through the involvement of external auditors. This study aims to examine the role of external audits in improving client tax compliance. A qualitative descriptive method was employed, using purposive sampling to select five senior auditors who were interviewed through semi-structured interviews conducted in July 2025 at Budiandru & Partners Public Accounting Firm, located in Pekanbaru City. The findings indicate that external audits contribute to helping clients prepare credible financial statements, understand the tax system, and encourage honesty and transparency in tax reporting. Audits also enhance clients' tax knowledge, play an indirect role in the dissemination of tax regulations, foster awareness and responsibility toward tax obligations, increase alertness to potential sanctions, and promote transparency. In the context of tax modernization, auditors also assist clients in adapting to digital systems, although technical challenges are still encountered..
The Use of Attribution Theory in Accounting Research: a Literature Review Azmi, Zul; Nikmah, Khoirotun
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.627

Abstract

This research aims to determine the development of accounting and management research that uses attribution theory as its theoretical basis, which was observed from 2015-2022. Bibliometric reviews are used to map the use of attribution theory in accounting research to find out how many citations from journals have been found. Based on search results on the Scopus and Sinta2 Ministry of Education and Culture websites, 9 Scopus-indexed articles and 11 Sinta2-accredited articles related to attribution theory were obtained. The results show that relatively little use of attribution theory is made as a basis for research in the field of accounting. Accounting research published in journals indexed by Sinta2 relatively uses attribution theory to explain auditing, taxation, and management accounting phenomena. However, relatively few were found to explicitly express the use of attribution theory to explain phenomena in accounting research in Scopus-indexed journals.
Empowering Schools to Maintain the Health of School Environments in Indonesia and Malaysia : colaborating community services Widiyati, Sri; Setiawan, Ari; Suparmin, Suparmin; Darwis, Nurizah Binti Mohamed; Laxmi, Laxmi; Azmi, Zul; Hastuti, Puji; Setiawati, Eka; Nurhayati, Siti; Syafriani, Syafriani
Jurnal Medika: Medika Vol. 4 No. 3 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/av1szy79

Abstract

The prevalence of anemia among adolescent girls in Southeast Asia is categorized as a serious situation with a figure of more than 40 percent. Adolescents, especially girls, are a group that is very vulnerable to anemia, caused by menstruation which causes significant iron loss. Adolescent girls who are healthy and free from anemia will grow into healthy mothers and give birth to healthy children, so this initiative supports the first 1000 days of life program. Adolescent girls are ten times more likely to suffer from anemia than adolescent boys, because they menstruate every month and are in a growth phase that requires more iron intake. Education on handling anemia among adolescent girls aims to provide understanding and knowledge about anemia and the consequences faced. The target of this activity is adolescent girls at SMA Negeri 5 Padang City. Education is carried out through direct counseling and class discussions. It is hoped that participants can better understand and realize the importance of preventing anemia among adolescent girls.
Co-Authors Abda Abda Abdi, Wahyu Abdul Rahman Ade Nila Oktafani Adelia, Vella Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Afnelya Putri Afrianti Kartika Putri Agmallia, Ressy Agnes Irwanty Agustiawan agus Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Airin Triyana Akhmad, Ikhbal Aldo Fuadi Heriyana Alfi Diansyah Alhadi, Rahmad Hidayat Amelia Amelia Amelia Nurlita Andini Ramadhani Andreas - Anggi Aprilia Suryanti Suryanti Anisa Larasati Annisa Rahima Ramadhani Annisa Safitra Anriva, Della Hilia Aprayuda, Riyadi Ari Setiawan Aristi, Mentari Dwi Ariyudi, Beni Wahyu Astuti, Mona Ayu Andini Ayu Lestari Tambunan Azhari, Intan Putri Azra, Fadhilla Azzahra, Naina Bagus Andi Kriswoyo Bagus Irawan Bagus Suripto Belisca, Apra Bustamin Bustamin Chandra Hermanto, Willi Cindy Clara Desli Daffa Muzain Hanami Delsi Dapot Parulian P. Dasuha Darwis, Nurizah Binti Mohamed Dean Fanni Yolanda Dean Fanny Yolanda Della Hilia Anriv Desem, Muhammad I. Desem, Muhammad Ibrahim Dian Putri Riri Arinji Didik T. Subekti Didik Tulus Subekti Diny, Nola Rahma Dwi Endrawati Dwi Fionasari Effendi, Riyan Eka Setiawati Ela Juliyani Elida Mardiana Elistriani, Ayuk Emi Vita Liani Eni Kusumaningtyas Enni Savitri Erna Murniati Evi Marlina Evi Marlina Evi Marlina Evi Marlina Evi Marlina, Evi Fadrul Fadrul Faizah Hardi Yanti Farhan Azhar Marshal Fauriza, Siti Fauziah Tiara Anggraini Febri Yollanda Fionasari, Dwi Fitri Raudah Rahmah Fitri Yanti Fitrine Ekawasti, Fitrine Galuh Setiadi GHEA ARDILIA Ghinanda Nasywa Gia Ardila Gunawan, Rika Hamzah, Zulfadli Hanna Bella Pesta Saragih Hanum Nur Rahmadani Harefa, Cahayu Prildana Hasan Idris Hasan, Nanda Ismail Helmaini, Mesi Helmilia, Nelsy Hendra Harmain Hertianti, Elsa Hidayatullah Ismail, Hidayatullah Husna, Hafidatul Ilma Amelia Indah Naibaho, Ester Agustina Indah Pramitha Sari Indra Jaya Indriyani, Nadila Intan Diane Binangkit Intan Indah Eka Fitri Intan Mulia Sari Intan Putri Azhari Intan Putri Azhari Intan Veronika Irfan Saputra Irma Irma Isnaniah Muslim Isra Desmi Harti Isran Bidin Isran Bidin Isranbidin Isranbidin Januryanti Januryanti Jihan Rahmawati Jumadil Arsa Kania Fauziah Kendrila, Neldra Khansa, Jeslyn Faiza Kharimah, Nurul Khoiriyah, Armina Khoirotun Nikmah Lady, Triana Laxmi, Laxmi Ledia Tereza Linda Hetri Suriyanti Lisa Maharani Lora Natalia Hutagaol Maharani putri mialdy Maria Yunita Tianar Br Panjaitan Marisa, Cily Tria Maulana, Raul Adlan Medikawati, Reny Meilan Sri Despitra Melsa Khalida Mentari Dwi Aristi Mentari Dwi Aristi Mentari Dwi Aristi Meriza Amiroh mialdy, Maharani putri Miftahul Hidayat, Miftahul MIFTAHUL JANNAH Mita Azira Mizan Asnawi, Mizan Muhammad Richard Ginting Muthahhari, Muzaqky Mutia Afrianti Mu’arifah, Ririn Nadella, Suraya Nadia Fathurahmi Lawita Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nadila Rahayu Nadila Rahayu Putri Nasution, Abdillah Arif Nasya Paramiya Sari Natasha Nadira Putri Neng Murialti Neng Murialti, Neng Nik Maheran Bint Nik Muhammad Niken Azzahra Zl NIKMAH, KHOIROTUN Nofrianis, Delfira Novia Rahmawati Nugraha, Arifin Budiman Nur Azizah Nur Fitriana Nur Oktavia Nur Rahayu Sabrina Damayanti Nur, Syarifah Nuraima Nuraima Nuraliffah, Wulan Yulianti Nurdiyanzah, Melly Nurhasanah, Viana Nuryani, Nisa Nuraini Mardiya Oktavia, Nur Oktaviana Sari Oktaviana Sari Olipian Resky Pernando Osa Husni Nisa Oza Aidha Putri Pernando, Olipian Resky Prima Astuti Handayani Puji Hastuti Puspita, Saftiara Putra, Fikrah Wanda Putra, Oky Eka Putri Fauzelly Mulia Putri Inti Amelia Lubis Putri, Annie Mustika Putri, Erika Liza Putri, Naiya Aulia Putri, Yolanda Arsita R.Septian Armel Rachmawati, Faidah Rafly Armazumi Rahayu Oktarisah Rahma Maulida Erizal Rahmadani, Lesty Rahmadini, Wan Karin Rahmi, Yuni Raifan Wahyu Satria Rama Gita Suci Rama Gita Suci Rama Gita Suci Ramadhani, Annisa Rahima Ramashar, Wira Rani Novita Della Rani Zahra Ranti Darwin, Ranti Rara Baitul Yuli Aprian Ratna Sari Ratna Sari Raza, Sania Ressy Agmallia Ria Sansitika, Desy Ritonga, Sepriana Rizda Akira Henur Rohmah, Khansa Aulia Ruslan, Marsya Aliya Dini Sadiah, Siti Saftiara Puspita Sansitika, Desy Ria Santika Santika Sari, Dwifiona Sari, Imelia Sari, Ocha Widya Sari, Rada Ratna Sarmila, Wingki Satria, Muhammad Abil Satriyo, Wiwid Septian, Raja Septiana Srinandini Setiadi, M Ilham Bintang Setyono, Tuhu Sinaga, Annisa Nauli Sintia, Ayu Sinurat, Frion Rafael Ryco Siti Nurhayati siti rodiah Siti Rodiah Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sohandina, Syifa Wardhani Solehah, Umi Sri Mulyani Sri Widiyati, Sri Suci Syafitri Suci, Rama Gita Suciyanti, Velissa Nadia Sugianto Sugianto Sumarni Sumarni Suparmin Suparmin Supeno Suriyanti, Linda Hetri Suryadi, Nanda SURYANI Suryanti, Anggi Aprilia Suryanti Syafriani Syafriani, Syafriani Syaharani Mutia Sinulingga Syahdan, Saifhul Anwar Syalsabillah, Wilda Syarifatul Hayati TASYA AULIANDARI Teti Zubaidah THYO YOHANA BR MANIK Tiara Suci Wulandari Tiara Suci Wulandari Tri Wahyuningsih Ubar, Riva Umi Cahyaningsih Umi Soleha Unik, Mitra Utami, Rezeki Putri Utari, Irma Vania Palidita Febriana Violeta, Elice Wahyu Abdi Wahyu Guslistiawan Wanda Berliandes Wardayani wardayani Wenni Hasmita Widia Ananda Winarti, Aulia Windy Nurrahmadani Wira Ramashar Wira Ramashar Wira Ramashar Wira Ramashar Wira Satria Wulan Sari Wulan Sari, Wulan Yogi Maihendra Yossi Dharma Yovanna Nabila Azzahra Yulianti, Defitri Yulisda Rata Widayanti Zahira, Tengku Jihan Zahra, Salwa Nissa Zahwa Aulia Zahwa Juwita Zuliaanti, Fauza Zunaida Zunaida