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KOMITE AUDIT DAN KREDIBILITAS PENGUNGKAPAN CSR: BUKTI DARI PERUSAHAAN PERTANIAN DI BURSA EFEK INDONESIA Helmaini, Mesi; Azmi, Zul; Aristi, Mentari Dwi
Jurnal Ilmiah Raflesia Akuntansi Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v9i1.199

Abstract

This study aims to examine and analyze the influence of independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange. While the sample in this study used purposive sampling with a total sample of 41. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using documentation. The data analysis technique uses multiple regression and is tested using the t test. The results of this study indicate that independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange.
Penerapan Blockchain Dalam Meningkatkan Keamanan Akuntansi Dan Transparansi Sistem Informasi Akuntansi Zahwa Juwita; Febri Yollanda; Mita Azira; Zul Azmi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.249

Abstract

Blockchain technology has enormous potential to transform various sectors including accounting. This article is written to discuss how the application of blockchain technology can improve security and transparency in accounting information systems. This study uses a literature study method with a qualitative approach. The results of the study show that blockchain can improve data integrity, prevent manipulation, and provide transparent access to stakeholders. However, obstacles such as implementation costs, regulations, and technology adoption are still challenges that need to be overcome. This article concludes that blockchain has great potential in the world of accounting, if only these challenges can be overcome.
Kemanfaatan Digitalisasi Sistem Informasi Akuntansi Dalam Proses Pembelian Dan Pembayaran Diplatform E-Commerce Terhadap Kepuasan Pemakai Erna Murniati; Natasha Nadira Putri; Zul Azmi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.254

Abstract

This study aims to analyze the effect of digitalization of accounting information systems on user satisfaction in the purchasing and payment process on e-commerce platforms. The objects of the study were students who were already working and using e-commerce platforms such as Shopee, Tokopedia, Lazada, Bukalapak, and TiktokShop. Data were obtained using a survey of 83 respondents. With a quantitative approach, the data was then processed using multiple regression. The results of the study indicate that digitalization of accounting information systems has a positive and significant effect on user satisfaction. In addition, the purchasing and payment process on e-commerce platforms also has a significant impact on user experience and satisfaction. Partially, digitalization of accounting information systems has a significant effect on user satisfaction. The purchasing and payment process on e-commerce platforms also has a significant effect. Simultaneously, digitalization of accounting information systems and purchasing and payment processes have a significant effect on user satisfaction. This study emphasizes the importance of integrating digital technology that supports efficiency and security in transactions. Not only does it have an impact on increasing user satisfaction, but it also contributes to the growth and sustainability of e-commerce platforms in the future.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Andini, Ayu; Samsiah, Siti; Azmi, Zul
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.600

Abstract

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA). Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance
Upaya Meningkatan Motivasi Belajar Anak-Anak di Dusun Tambun Kelurahan Pangkalan Lesung Azmi, Zul; Alhadi, Rahmad Hidayat; Nurhasanah, Viana; Wahyuningsih, Tri; Setiadi, M Ilham Bintang
Panrannuangku Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2023)
Publisher : Lembaga Penelitian dan Pengembangan Teknologi dan Rekayasa, Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/panrannuangku1944

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan motivasi belajar anak anak Dusun Tambun dalam belajar membaca Al Quran. Pengabdian ini dilakukan di Dusun Tambun Kelurahan Pangkalan Lesung Kaupaten Pelalawan. Metoda pengabdian dilakukan dengan pembimbingan siswa, penyampaian ceramah, diskusi dan interaksi siswa dalam meningkatkan litarasi siswa. Hasilnya menunjukkan anak-anak Dusun Tambun sebagai siswa mampu membaca Al Quran menjadi lebih baik dari kondisi presurvei. Program pengaya magrib mengaji terbukti dapat mendorong pemercepatan pengenalan huruf arab dan melancarkan baca Al Quran. Pendekatan peningkatan motivasai intrinsik menggunakan konsep otonomi, kompetensi, relatedness dan relevansi dapat membangkitkan semangat motivasi siswa. This community service activity aims to increase the learning motivation of the Tambun Hamlet children in learning to read the Al Quran. This service was carried out in Tambun Hamlet, Pangkalan Lesung Village, Pelalawan District. The dedication method is carried out by mentoring students, delivering lectures, discussions and student interactions in increasing student literacy. The results show that the children of Dusun Tambun as students are able to read the Koran better than the survey conditions. The Maghrib Koran add-on program is proven to accelerate the recognition of Arabic letters and improve reading of the Koran. Approaches to increasing intrinsic motivation using the concepts of autonomy, competence, relatedness and relevance can arouse students' motivation.
Pengaruh Orientasi Lingkungan Terhadap Green Competitive Advantage Dengan Inovasi Hijau Sebagai Pemediasi Satria, Muhammad Abil; Rodiah, Siti; Azmi, Zul
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/51a86621

Abstract

This study aims to examine and determine the influence of environmental orientation on green competitive advantage with green innovation as a mediator. This research employs a quantitative approach with respondents consisting of financial managers and general managers working in hotels in Pekanbaru City. Data collection methods utilized a questionnaire instrument with saturated sampling technique, resulting in 88 respondents. Data analysis in this study utilized SEM (struktural equation modeling) with Partial Least Square (PLS) approach, and data management was facilitated using SmartPLS 4.0 application. The test results indicate that environmental orientation has a positive and significant influence on green innovation and green competitive advantage. Similar results were obtained for the variable of green innovation, which also had a positive and significant impact on green competitive advantage. Additionally, the researcher found results indicating that environmental orientation influences green competitive advantage through green innovation.
Upaya Meningkatkan Pemahaman Nasabah Terhadap Penggunaan BRI Mobile PT Bank Rakyat Indonesia (BRI) di Kantor Kas Chevron Rumbai Pekanbaru Gia Ardila; Zul Azmi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 1: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i1.1243

Abstract

Dengan adanya digitalisasi produk, pola pikir nasabah dan karyawan bank perlu diubah untuk beradaptasi dengan fasilitas perbankan digital. Artikel pengabdian ini dimaksudkan untuk menjelaskan upaya meningkatkan pemahaman nasabah terhadap penggunaan aplikasi BRI Mobile di Kantor Kas Chevron Rumbai Pekanbaru. Metode yang digunakan adalah melalui survei lapangan, wawancara dan pemecahan masalah dan kemudian alternatif solusi dijalankan oleh tim pengabdi. Hasil menunjukkan bahwa sosialisasi dilapangan mengenai program BRImo, sosialisasi melalui media social, sosialisasi di tempat keramaian seperti car free day mendapatkan antusiasme positif. Penjelasan langsung kepada nasabah mengenai manfaat dan kemudahan yang diberikan meningkatkan literasi dan animo masyarakat untuk menggunakan BRImo.
Analysis of the Implementation of DSN-MUI No: 04/DSN- MUI/IV/2000 on Murabaha Financing at BRKS Pekanbaru Main Branch Zahra, Salwa Nissa; Azmi, Zul
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.17429

Abstract

The development of Islamic banking in Indonesia shows a positive trend as well as Riau with a majority Muslim population. Bank Riau Kepri (BRK) is a regional bank established to meet the needs of the community and support economic development in Riau Province and Riau Islands. BRK Syariah is increasingly strengthening its sharia product portfolio, including financing products. The most dominating financing account is murabaha. This study aims to analyze whether BRK Syariah has implemented murabaha financing as regulated by the DSN-MUI fatwa NO: 04/DSN-MUI/IV/2000. This research uses qualitative data where researchers conduct interviews and take references to BRK Syariah financial reports, Sharia Banking Statistics on the OJK website and literature that supports this research. The results show that BRK Syariah has implemented the DSN-MUI fatwa NO: 04/DSN-MUI/IV/2000 perfectly, except that there are several regulations that differ from the fatwa but still prioritize deliberation and mutual agreement in responding to differences.
Penggunaan QRIS Untuk Kemudahan Pembayaran Digital Dari Perspektif Kepuasan Konsumen Fitri Raudah Rahmah; Nur Rahayu Sabrina Damayanti; Rafly Armazumi; 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.v3i1.1468

Abstract

The aim of this research is to find out whether consumer satisfaction with the use of QRIS is satisfactory or not. The use of payment instruments has progressed very significantly. This change is in the form of a digital payment tool which is very helpful and speeds up the payment process and helps reduce physical contact as a form of reducing the spread of the Covid-19 virus which can be attached to banknotes as a means of payment. QRIS is the Indonesian Quick Response Code Standard which is the National QR code standard as a QR code payment medium in Indonesia which was launched by Bank Indonesia. Using one E-Wallet as a means of payment for several merchants such as Link Aja, Gopay, OVO, DANA, ShopeePay and others. The data obtained came from a questionnaire link which contained several statements regarding consumer satisfaction with the use of QRIS for digital payments which researchers had distributed via social media. And the analysis technique used is based on a quantitative approach. Data collection was carried out through interviews, observation and distributing questionnaires.
Analisa Sistem Informasi Akuntansi Dan Pengaruh Sosial Media Sebagai Media Promosi Penjualan Rotte Bakery Pekanbaru Afrianti Kartika Putri; Septiana Srinandini; Muhammad Richard Ginting; 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.v3i1.1469

Abstract

The purpose of this study was to determine and analyze the accounting information system and the influence of social media as a promotional medium on the sales of Rotte Bakery, PekanBaru. The target object of this research is Rotte Bakery PekanBaru. This research uses a descriptive method with a qualitative approach with primary data obtained from observations and interviews with the director of the IT department and the marketing department at Rotte Bakery. Based on the results of observations and interviews, this study shows the results that the analysis of accounting information systems and the influence of social media as a promotional medium to increase sales at Rotte Bakery is very helpful for companies in running their business. The sales accounting information system developed by Rotte Bakery, namely Dreampost.id, aims for an ERP (Enterprise Resource Planning) system, there are several sections such as logistics, profit sharing and payroll, cashiers, and sales that have been collected into one in this application. With this application, it helps companies integrate their sales. In addition, social media also plays a role in increasing sales at Rotte Bakery. By making social media a promotional platform, sales at Rotte Bakery increased from 2019 by an average of 30-60%. This shows that social media is very influential on Rotte Bakery's marketing.
Co-Authors Abda Abda Abdi, Wahyu Abdul Rahman 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