Articles
<![CDATA[Autokorelasi Laba Dan Volatilitas Laba: Peningkat Audit Delay? ]]>
<![CDATA[Rini Lestari]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Edi Sukarmanto]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i2.21616
<![CDATA[This study aims to test the effect of earnings autocorrelation and earnings volatility on audit delay. In the process of the test, researchers used multiple regression analysis using a research sample of 105 manufacturing companies or 525 observations with the observation range of 2015 – 2019. The result, it showed that earnings autocorrelation had an effect on increasing audit delay. It is similar that the earnings correlation which also affects audit delays. The results of this study provide implications that auditors must be more careful in carrying out the audit process, especially in capturing earnings information from time to time. This is because earnings are the information that is often used by the users in assessing a company and used to manipulate earnings. For future research, it is suggested to use specialist industrial auditors as a coding variable in an effort to suppress the occurrence of long audit delays]]>
<![CDATA[Financial Distress Dan Opini Audit Terkait Going Concern: Moderasi Penerapan Turnaround Strategy ]]>
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Faradissa Abia Nashwa]]>;
<![CDATA[Devianti Yunita Harahap]]>;
<![CDATA[Rini Lestari]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.25656
<![CDATA[Purpose: The auditor is responsible for assessing the appropriateness of using the going concern assumption and providing conclusions regarding material uncertainties that cause business continuity to be disrupted. The purpose of this research is to assess the direct and indirect effect of financial distress on the providing of audit opinion related to going concern through the turnaround strategy plan. Methodology/approach: The sample used in this study consisted of 46 energy sector companies listed on the IDX during 2015 – 2019. The hypothesis testing in this study used PLS-SEM. The method used in this research is quantitative method, descriptive statistics with secondary data as a data source. Findings: The results of the study showed that financial distress has a significant direct or indirect effect on the providing of audit opinions related to going concern. Financial distress has a greater influence on the provision of an audit opinion regarding going concern if it is mediated by the management plan. Simultaneously financial distress and turnaround strategy plan are able to explain the audit opinion related to going concern by 66.6%, while the remaining 33.4% is explained by other factors not included in this study. Practical implications: This research proves that the auditor has considered material doubts about the company's financial factors and the plan to implement a turnaround strategy in providing audit opinions related to going concern. Originality/value: Auditor skepticism in providing audit opinions by considering the management turnaround strategy plan.]]>
<![CDATA[Response of Zakat Institutions to Financial Technology as a Strategy in Optimizing Zakat Collection ]]>
<![CDATA[Sri Fadilah]]>;
<![CDATA[Yuni Rosdiana]]>;
<![CDATA[Yuhka Sundaya]]>;
<![CDATA[Mey Maemunah]]>;
<![CDATA[Epi Fitriah]]>;
<![CDATA[Rini Lestari]]>;
<![CDATA[Rudy Hartanto]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 2 (2023): 2023 ICPM Bandung Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v6i2.2363
<![CDATA[The realization of the large potential of zakat funds is not maximum and has become the background of this research. This shows that the optimization of zakat collection is still low. Many factors have caused this, including the adaptation and implementation of digital zakat, especially financial technology (fintech). The purpose of this research is to determine the use of financial technology in a zakat institution, especially to optimize the collection of ZIS funds. There are still many obstacles to the utilization of digital zakat for zakat institutions. On the other hand, there are many benefits from the adaptation and implementation of digital zakat, especially fintech, including strengthening zakat governance, optimizing zakat collection and others. For this reason, it is very important to examine the response of zakat institutions to financial technology to optimize zakat collection. The research method used is a case study method with a descriptive analysis research approach at BAZNAS Jawa Barat. Data collection techniques: documentation and interviews. The results show that the implementation of fintech at BAZNAS Jawa Barat is essential due to the rapid technological changes and the Covid 19 pandemic in 2020. Its effectiveness is very good that affects on the increase of ZIS fundraising from 2018 to 2021.]]>
<![CDATA[The Quality of Information System Applications and Service Quality Increases Customer Satisfaction ]]>
<![CDATA[Ilham Hidayah Napitupulu]]>;
<![CDATA[Rima Rachmawati]]>;
<![CDATA[Rini Lestari]]>
<![CDATA[ MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2] No 10/E/KPT/2019] ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah (Universitas Islam Bandung) ]]>
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DOI: 10.29313/mimbar.v39i1.2261
<![CDATA[Abstract. This paper examines the quality of service and the quality of online motorcycle taxi system applications that can affect consumer satisfaction during the Covid-19 pandemic. This research is the development of the TAM concept that provides hope, and can help to predict user attitudes and acceptance of information system technology. The user's perception of the application system depends on the quality of the information system available, where the quality measures of the online application system are Reliability, Flexibility, Security, Easy to use, Privacy, Accessibility. This research is a survey research using a questionnaire as a source of processed data. Determination of the research sample using justment sampling. Questionnaires were distributed to respondents using the online motorcycle taxi application, in this case GOJEK, as many as 340 respondents. Research data were analyzed using multiple linear regression with SPSS tools. The results of the study explain that only flexibility has no effect on customer satisfaction, while service quality, Reliability, Security, Easy to use, Privacy, Accessibility have an effect on customer satisfaction. Using the TAM concept, online motorcycle taxi providers can retain old customers and find new customers by conducting surveys at certain periods of online motorcycle taxi users' consumers.]]>
<![CDATA[Pengaruh Tingkat Profitabilitas dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Ashry Sabrina Putri Aulia]]>;
<![CDATA[Rini Lestari]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v3i2.7466
<![CDATA[Abstrak. Banyak kerusakan alam yang marak terjadi di Indonesia, terutama daerah di Indonesia yang dekat dengan perusahaan pertambangan, dampaknya banyak menimbulkan kerugian lingkungan serta masyarakat sekitar. Lingkungan dan masyarakat mempunyai hubungan yang saling irasional dengan perusahaan. Setiap perusahaan harus memahami tanggung jawab mereka tidak hanya terhadap pihak luar saja, namun mereka memiliki tanggung jawab lain, badan usaha harus dapat memberikan pengaruh yang positif bagi penduduk juga alma di sekitar badan usaha beroperasi. Salah satu bentuk perhatian badan usaha bagi penduduk yaitu dengan melaksanakan program Corporate Social Responsibility (CSR) pembahasan dalam laporan tahunan perusahaan. Dalam melakukan kegiatan sosial tersebut perusahaan membutuhkan dana, salah satu faktor yang dapat menunjukan bagaimana keadaan financial perusahaan yaitu rasio profitabilitas dan rasio leverage. Oleh karena itu, studi ini dimaksudkan untuk mendeskripsikan bagaimana dampak tingkat profitabilitas dan tingkat leverage terhadap pengungkapan CSR. Metode yang tercakup pada studi ini adalah metode verivikatif melalui pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang diteliti pada penelitian ini yaitu purposive sampling maka diperoleh sampel perusahaan sektor pertambangan subsektor penghasil batubara. Hasil dari penelitian ini yaitu tingkat profitabilitas berpengaruh terhadap pengungkapan CSR dan tingkat leverage berpengaruh terhadap pengungkapan CSR. studi ini dimaksudkan untuk mendeskripsikan bagaimana tingkat dampak profitabilitas dan tingkat leverage terhadap pengungkapan CSR. Metode yang tercakup pada studi ini adalah metode verivikatif melalui pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang diteliti pada penelitian ini yaitu purposive sampling maka diperoleh sampel perusahaan sektor pertambangan subsektor penghasil batubara. Hasil dari penelitian ini yaitu tingkat profitabilitas berpengaruh terhadap pengungkapan CSR dan tingkat leverage berpengaruh terhadap pengungkapan CSR. studi ini dimaksudkan untuk mendeskripsikan bagaimana tingkat dampak profitabilitas dan tingkat leverage terhadap pengungkapan CSR. Metode yang tercakup pada studi ini adalah metode verivikatif melalui pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang diteliti pada penelitian ini yaitu purposive sampling maka diperoleh sampel perusahaan sektor pertambangan subsektor penghasil batubara. Hasil dari penelitian ini yaitu tingkat profitabilitas berpengaruh terhadap pengungkapan CSR dan tingkat leverage berpengaruh terhadap pengungkapan CSR. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang diteliti pada penelitian ini yaitu purposive sampling maka diperoleh sampel perusahaan sektor pertambangan subsektor penghasil batubara. Hasil dari penelitian ini yaitu tingkat profitabilitas berpengaruh terhadap pengungkapan CSR dan tingkat leverage berpengaruh terhadap pengungkapan CSR. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Sampel yang diteliti pada penelitian ini yaitu purposive sampling maka diperoleh sampel perusahaan sektor pertambangan subsektor penghasil batubara. Hasil dari penelitian ini yaitu tingkat profitabilitas berpengaruh terhadap pengungkapan CSR dan tingkat leverage berpengaruh terhadap pengungkapan CSR. Abstract. There is a lot of natural damage that is rife in Indonesia, especially areas in Indonesia which are close to mining companies. The environment and society have a mutually sustainable relationship with the company. Every company should be able to understand their responsibilities not only to external parties, but they have other responsibilities, companies must be able to make a positive impact on society as well as the environment in which the company operates. One form of the company's concern for the community is by carrying out a Corporate Social Responsibility (CSR) program which is disclosed in the company's annual report. In carrying out these social activities the company needs funds, one of the factors that can show how the company's financial condition is the profitability ratio and leverage ratio. Therefore, this study aims to describe how the effect of the level of profitability and the level of leverage on CSR disclosure. The type of research used is a verification method through a quantitative approach. This study uses secondary data obtained from the Indonesian Stock Exchange. The sample used in this study was purposive sampling, so a sample of mining companies was obtained in the coal-producing sub-sector. The results of this study are that the level of profitability affects CSR disclosure and the level of leverage affects CSR disclosure]]>
<![CDATA[Pengaruh Kualitas Informasi Akuntansi Manajemen terhadap Kinerja Manajerial ]]>
<![CDATA[Silvia]]>;
<![CDATA[Rini Lestari]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v3i2.8360
<![CDATA[Abstract. iBased ion iphenomena irelated ito ithe iquality iof imanagement iaccounting iinformation iregarding imanagerial iperformance ithat ihas inot irun ioptimally. iA iquality ipiece iof iinformation ican ihelp imanagers imake idecisions. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof ithe iquality iof imanagement iaccounting iinformation ion imanagerial iperformance iin iPT. iPos iIndonesia iBandung. iThis iresearch iwas iconducted iusing ia isurvey imethod, iverifiable iwith ia iquantitative iapproach. iThe idata isource iused iis ithe iprimary idata isource. iThe icollection itechnique iused iis ia iquestionnaire. iThe isample idetermination itechnique iin ithis istudy iis iprobability isampling iwith ia isimple irandom isampling itype. iThe ihypothesis itesting iused iis ia isimple ilinear iregression ianalysis. iThe iresults ishowed ithat ithe iquality iof imanagement iaccounting iinformation ipartially ihad ia ipositive iand isignificant ieffect ion imanagerial iperformance.Keywords i: iQuality iof iManagement iAccounting iInformation, iManagerial iPerformance. Abstrak. iBerdasarkan ifenomena iyang iterkait ipermasalahan ikualitas iinformasi iakuntansi imanajemen imengenai ikinerja imanajerial iyang ibelum iberjalan isecara ioptimal. iSebuah iinformasi iyang iberkualitas idapat imembantu imanajer idalam imengambil ikeputusan. iTujuan ipenelitian iini iuntuk imengetahui ipengaruh ikualitas iinformasi iakuntansi imanajemen iterhadap ikinerja imanajerial idi iPT.Pos iIndonesia iBandung. iPenelitian iini idilakukan idengan imetode isurvey,verifikatif idengan ipendekatan ikuantitatif. iSumber idata iyang idigunakan iyaitu isumber idata iprimer. iTeknik ipengumpulan iyang idigunakan iadalah ikuesioner. iTeknik ipenentuan isampel ipada ipenelitian iini iyaitu iprobability isampling idengan ijenis isimple irandom isampling. iPengujian ihipotesis iyang idigunakan iyaitu ianalisis iregresi ilinear isederhana. iHasil ipenelitian imenunjukan ibahwa ikualitas iinformasi iakuntansi imanajemen isecara iparsial iberpengaruh ipositif idan isignifikan iterhadap ikinerja imanajerial.Kata iKunci i: iKualitas iInformasi iAkuntansi iManajemen, iKinerja iManajerial.]]>
<![CDATA[Pengukuran Intellectual Capital di UMKM Coffee Shop Kota Bandung ]]>
<![CDATA[Laila Sugiarta]]>;
<![CDATA[Rini Lestari]]>
<![CDATA[ Bandung Conference Series: Accountancy Vol. 3 No. 2 (2023): Bandung Conference Series: Accountancy ]]>
Publisher : <![CDATA[UNISBA Press ]]>
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DOI: 10.29313/bcsa.v3i2.9506
<![CDATA[ABSTRACT. COVID-19 has hit the world of cooperatives and MSMEs and is challenged to be able to utilize information technology which is currently developing very rapidly because cooperatives and MSMEs can compete with other business actors, one of these MSME businesses is a coffee shop in the city of Bandung. Several coffee shops in the city of Bandung have experienced a 30% decrease in turnover. This resulted in losses for these MSME businesses due to difficulties in obtaining raw materials, decreased market demand, increased production costs, increased competition and regulatory changes. This study aims to determine how intellectual capital measurement is applied in MSME Coffee Shop in Bandung City. The research method used is descriptive quantitative analysis with primary data. The data collection technique used a questionnaire in the form of a google form, the population in the study was MSME Coffee Shop in Bandung City as many as 100 respondents and the data analysis technique used IBM SPSS 23 application tools. The results of this study indicate that Intellectual Capital has good criteria and is positive towards MSME Coffee Shop in Bandung City. ABSTRAK. COVID-19 melanda dunia koperasi dan UMKM ditantang untuk bisa memanfaatkan teknologi informasi yang saat ini berkembang sangat pesat karena koperasi dan UMKM bisa bersaing dengan pelaku usaha lainnya, salah satu bisnis UMKM tersebut adalah coffee shop yang berada di Kota Bandung.Beberapa coffee shop di kota Bandung telah mengalami penurunan omzet sebesar 30%. Hal ini mengakibatkan kerugian bagi bisnis UMKM tersebut karena kesulitan mendapatkan bahan baku, penurunan permintaan pasar, peningkatan biaya produksi, peningkatan persaingan dan perubahan regulasi. Penelitian ini bertujuan untuk mengetahui bagaimana pengukuran intellectual capital diterapkan di UMKM Coffee Shop Kota Bandung. Metode penelitian yang digunakan adalah analisis deskriptif bersifat kuantitatif dengan data primer. Teknik pengumpulan data menggunakan kuesioner dalam bentuk google form, populasi dalam penelitian adalah UMKM Coffee Shop di Kota Bandung sebanyak 100 responden dan teknis analisis data menggunakan alat bantu aplikasi IBM SPSS 23. Hasil penelitian ini menunjukkan bahwa Intellectual Capital memiliki kriteria-baik dan bersifat positif terhadap UMKM Coffee Shop di Kota Bandung.]]>
<![CDATA[THE EFFECTIVENESS OF THE KANBAN METHOD IN DEVELOPING ACCOUNTING INFORMATION SYSTEMS FOR MSMEs ]]>
<![CDATA[Andhika Anandya]]>;
<![CDATA[Rini Lestari]]>;
<![CDATA[Rudy Hartanto]]>;
<![CDATA[Edi Sukarmanto]]>;
<![CDATA[Asri Suangga]]>;
<![CDATA[Lukmannul Hakim Firdaus]]>
<![CDATA[ Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023 ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah UNISBA ]]>
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DOI: 10.29313/kajian_akuntansi.v24i2.2563
<![CDATA[This research analyzes the effectiveness of implementing the Kanban Method in developing a simple accounting information system for MSMEs in Bandung, particularly those under the guidance of PC Persis Banjaran. The study employs a qualitative approach with a triangulation method, which combines data from direct observations and interviews with system developers, business actors as prospective system users, and experts, as well as the analysis of relevant documents. The research findings demonstrate that the application of the Kanban Method in developing accounting information systems is quite effective. The Kanban Method enables system developers to become more adaptive and responsive in addressing changes in the development needs of information systems. This study reveals that the use of the Kanban Method in developing a simple accounting information system leads to improvements in data processing effectiveness, financial transaction calculations, and zakat reporting according to the needs of prospective system users. Keywords : Kanban, Accounting information system, MSMEs, Bandung, PC Persis Banjaran.]]>
<![CDATA[What Drives MAIS Quality of Islamic Banks in Indonesia? ]]>
<![CDATA[Muhammad Khalid Izzaturahman]]>;
<![CDATA[Rini Lestari]]>;
<![CDATA[Nunung Nurhayati]]>
<![CDATA[ Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023) ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry ]]>
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DOI: 10.22373/share.v12i2.17828
<![CDATA[Despite their crucial role in corporate success, Management Accounting Information Systems (MAIS) implementation in various Indonesian business sectors often grapple with challenges, including poor system integration and user access difficulties. This study delves into the influence of Islamic organizational culture and the effectiveness of internal controls on the quality of MAIS within Islamic commercial banks located in Bandung, Indonesia. Employing a quantitative methodology, data was collected through a survey and subsequently analyzed using multiple regression. The findings reveal that while Islamic organizational culture per se does not exert a statistically significant impact on MAIS quality, the effectiveness of internal control demonstrably contributes to a positive and significant influence. These results hold valuable implications for the management of Islamic banks, suggesting a need to prioritize the strengthening of internal controls alongside the cultivation of an ethical organizational culture among employees. Fostering virtues such as honesty (shiddiq) and trustworthiness (fathanah) can demonstrably minimize data integration errors and maximize employee competence, ultimately enabling informed decision-making and enhancing their long-term success.==============================================================================================================ABSTRAK – Apa yang Mendorong Kualitas MAIS pada Bank Syariah di Indonesia? Meskipun memiliki peran krusial dalam pencapaian perusahaan, implementasi Sistem Informasi Akuntansi Manajemen (MAIS) di beberapa sektor usaha di Indonesia sering menghadapi beberapa kendala, terutama terkait integrasi sistem dan aksesibilitas. Penelitian ini mengeksplorasi pengaruh budaya organisasi Islam dan efektivitas pengendalian internal terhadap kualitas MAIS pada Bank Umum Syariah di Bandung, Indonesia. Penelitian ini menggunakan metode kuantitatif yang mengumpulkan data melalui survei, yang kemudian dianalisis dengan regresi berganda. Hasil penelitian menunjukkan bahwa walaupun budaya organisasi Islam secara parsial tidak berpengaruh signifikan terhadap kualitas MAIS pada Bank Syariah, efektivitas pengendalian internal berpengaruh secara positif dan signifikan. Hasil kajian ini berimplikasi pada terbentuknya keyakinan bagi manajemen bank syariah untuk memprioritaskan penguatan pengendalian internal sejalan dengan pembiasaan sikap dan akhlak yang berlandaskan etika kerja Islam sebagai bagian dari budaya organisasi. Oleh karenanya, bank syariah harus mampu menanamkan sifat “shiddiq” dan “fathanah” pada setiap karyawannya agar dapat meminimalisir kesalahan integrasi data dan mampu memaksimalkan kompetensinya untuk kepentingan perusahaan di masa mendatang.]]>
<![CDATA[The Effect of Implementing Work Ethics and Islamic Leadership on Employee Performance ]]>
<![CDATA[Rini Lestari]]>;
<![CDATA[Dimas Nurjaya]]>;
<![CDATA[Innez Assyffa Andien Wahyuningtyas]]>
<![CDATA[ International Journal of Emerging Issues in Islamic Studies Vol. 3 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Research Synergy Foundation ]]>
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DOI: 10.31098/ijeiis.v3i1.1668
<![CDATA[The performance of employees in a company is a parameter of success in realizing the vision and mission to achieve the goals of a company. Poor employee performance stems from a lack of implementation of work ethics and leadership. For a Muslim, work ethics and Islamic leadership are matters relating to the actions, attitudes, and attributes that a person performs and considers work as worship for Allah SWT and it is based on the Al-Quran and Hadith to get grace and a better quality of life. The purpose of this study was to determine the influence of the application of Islamic work ethics and Islamic leadership on the performance of employees at the Bandung Islamic University Foundation. The research method used in this study is a survey method with a quantitative approach. The data source used in this study is primary data. The sampling technique in this study is non-probability sampling with a convenience sampling technique. The results of this study state that the Application of Islamic Work Ethics and Islamic Leadership influences Employee Performance.]]>
