Articles
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)
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.
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
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DOI: 10.55606/akuntansi.v3i1.1468
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
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DOI: 10.55606/akuntansi.v3i1.1469
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.
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
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DOI: 10.55606/akuntansi.v3i1.1472
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.