Articles
USING THE THEORY OF PLANNED BEHAVIOR IN ACCOUNTING RESEARCH: A BIBLIOMETRIC REVIEW
Azmi, Zul;
Puspita, Saftiara
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University
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DOI: 10.24014/jiq.v20i1.26697
This research aims to map the use of the theory of planned behavior in accounting research which is written explicitly in articles in 2011-2023. This research explores the theory of planned behavior which is used as a theoretical basis for explaining phenomena within the scope of accounting. The method in this research uses a qualitative descriptive approach where data collection uses bibliometric review as a basis for analyzing research. The articles reviewed include Scopus indexed journal sources and Sinta 2 indexed journal sources. The research results show that based on the highest number of citations there are 3 Scopus articles in the field of financial and management accounting, 1 article in the field of environmental management, and 1 article in the field of psychology. As a comparison, the articles accredited by Sinta2 found 10 articles in the field of accounting. There is still more explicit use of the Theory of planned behavior in the Sinta 2 article. An interesting focus on the TPB, especially in light of the finding that there is not always a relationship between intentions and actual behavior. Several researchers highlight the need to strengthen intentions so that they can be translated into actual behavior, and the important role played perceived behavioral control in this process
APAKAH PROFITABILITAS TERDONGKRAK KARENA PROGRAM GREEN ACCOUNTING DAN KINERJA LINGKUNGANNYA? BUKTI DARI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Sari, Wulan;
Azmi, Zul;
Suriyanti, Linda Hetri
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA
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DOI: 10.51544/jma.v7i1.2821
This study aims to examine the effect of green accounting implementation and environmental performance on the profitability of manufacturing companies. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The sample was taken using a purposive sampling method so that there were 12 companies that met the criteria which can be downloaded from the www.idx.co.id website. Multiple regression analysis technique was used to test the hypothesis. The results show that the application of green accounting programs and environmental performance have a significant influence on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The application of green accounting is a driving force for increasing the company's positive image. Environmental performance can also be an indicator that supports the company's success. Good company performance followed by good environmental performance will increase the ability to compete.
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
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DOI: 10.53494/jira.v9i1.199
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
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DOI: 10.62379/jakp.v1i3.249
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
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DOI: 10.62379/jakp.v1i3.254
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
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DOI: 10.53494/jira.v10i2.600
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
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DOI: 10.35877/panrannuangku1944
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
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DOI: 10.56870/51a86621
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
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DOI: 10.56799/joongki.v2i1.1243
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
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DOI: 10.32832/neraca.v20i1.17429
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.