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All Journal Jurnal Akuntansi dan Perpajakan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Akuntansi Bisnis dan Publik Best Journal (Biology Education, Sains and Technology) Community Engagement and Emergence Journal (CEEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Journal of Trends Economics and Accounting Research Dinamika Journal of Management, Economic and Accounting (JMEA) All Fields of Science Journal Liaison Academia and Sosiety International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Innovative: Journal Of Social Science Research Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Ardhansyah Putra Hrp
Universitas Muslim Nusantara Al-Washliyah
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Pengaruh Sistem Informasi Akuntansi dan Efektivitas Pengambilan Keputusan Terhadap Kinerja UMKM di Desa Pematang Serai Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Ardhansyah Putra Hrp
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1126

Abstract

The implementation of Accounting Information Systems (AIS) and the effectiveness of decision-making play a significant role in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). This research aims to examine the influence of AIS and decision-making effectiveness on the performance of MSMEs in Pematang Serai Village, Tanjung Pura District. Using a quantitative method and a saturated sampling technique involving 35 MSMEs, multiple linear regression analysis was conducted to test the relationship between AIS, decision-making effectiveness, and MSME performance. The research findings indicate that the adoption of AIS has a significant positive impact on MSME performance, with MSMEs effectively utilizing AIS more likely to experience increased revenue growth, profitability, and operational efficiency. Furthermore, the effectiveness of decision-making was found to have a positive impact on MSME performance, enabling MSMEs to respond quickly to market changes, identify growth opportunities, and optimize resource allocation. By integrating quantitative and qualitative findings, this study provides a comprehensive understanding of the influence of AIS and decision-making effectiveness on MSME performance in Pematang Serai Village
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS FOR INCREASING THE SCALE OF MSMEs IN SUSTAINABLE DEVELOPMENT Camelya Adelyani Br Hutagalung; Indra Fauzi; Ardhansyah Putra Hrp; Yudi Harianto; Melissa Rambe
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.423

Abstract

This study aims to analyze the role of accounting information systems (AIS) in increasing the scale of micro, small and medium enterprises (MSMEs) in the context of sustainable development. By utilizing AIS, MSMEs are expected to be able to improve operational efficiency, accuracy of financial data, and quality of decision-making. This research will review related literature, conduct case studies on several MSMEs, and analyze qualitative and quantitative data. The results of this study are expected to contribute to the development of an effective AIS model for MSMEs and provide recommendations for MSME actors and other stakeholders in an effort to increase business scale in a sustainable manner.
Analisis Akuntabilitas dan Transparansi Dana Masjid Terhadap Laporan Keuangan Masjid Jami’ Al Ridha Lima Puluh Kabupaten Batu Bara Amelia, Afni; Ardhansyah Putra Hrp; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4074

Abstract

The purpose of this study is to determine the extent of the level of accountability of financial reports at the Jami' Al-Ridha Mosque. To determine the application of transparency of the financial reports of the Jami' Al-Ridha Mosque to the congregation and other related parties. To determine whether the financial report of the Jami Al-Ridha Lima Puluh Mosque has presented financial information in an accountable and transparent manner. This type of research is qualitative data. The subjects in this study were BKM (Mosque Prosperity Agency), in this case the chairman, secretary, and treasurer who can provide representative information and have access and influence over all operational activities of the Jami' Al-Ridha Mosque. This study uses the Jami' Al-Ridha Mosque, Lima Puluh District, Batu Bara Regency as the object of research. The results of this study are that the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered not to have presented adequate financial reports and in accordance with the provisions of ISAK No. 35. The Jami' Al-Ridha Lima Puluh Mosque only presents financial reports in the form of cash inflow and cash outflow reports, while the financial position report (balance sheet), activity report, cash flow report, and notes to the financial report have not been presented, this is due to the lack of human resources management regarding finances. The implementation of transparency in financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered transparent in principle, but still very simple. Accountability for financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency, although still simple, but the governance is very sharia, implementing the principles of trust and truth in it.
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN (STUDI KASUS KOPERASI SIMPAN PINJAM CU DAMAI SEJAHTERA) Tamba, Nanci Octavianiman; Putra Hrp, Ardhansyah
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/bczrqs10

Abstract

The objective to be achieved from this research is to find out how financial performance is assessed using financial reports carried out by the CU Damai Sejahtera Savings and Loans Cooperative. The aim to be achieved from this research is to find out how financial performance is assessed using financial reports carried out. This research uses quantitative research methods. Quantitative research methods are methods that use number calculations which will later be used to make decisions in solving a problem. Here, researchers use quantitative research methods because this research explores the phenomenon of Financial Report Analysis as a Basis for Financial Performance Assessment (Case Study: CU Damai Sejahtera Savings and Loans Cooperative). In taking this research, researchers used the Saturated Sampling Technique. Saturated sampling technique is a sampling technique that uses all members of the population as samples. Therefore, this research uses the entire population as a sample, namely the financial reports of the CU Damai Sejahtera Savings and Loans Cooperative for 3 years, namely 2020-2022. Based on research results in 2020, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative based on the Return On Assets (ROA) ratio in 2020-2022 is quite healthy. Based on the Net Profit Margin (NPM) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2021 shows healthy criteria and in 2022 shows very healthy criteria. Based on the Return On Equity (ROE) ratio, the financial performance of the CU Damai Sejahtera Savings and Loans Cooperative in 2020-2022 shows fairly healthy criteria.
Co-Authors , Yunita Sari Rioni Abd. Rasyid Syamsuri Adinta Oktaningrum Pramesty Adrial Falahi Agustina Pratiwi Alistraja Dison Silalahi Alistraja Dison Silalahi Amelia, Afni Andriyani Wirananda, Henny Apliniari Yuniar Astuti Atika Wardati Hubbi Camelya Adelyani Br Hutagalung Desyandri Desyandri Dwi Saraswati Fahmi Kurniawan Fitria Wardani Hadian, Arief Ikhah Malikhah Ikhah Malikhah Indra Fauzi Indra Lesmana Jarungjung Hutagaol Julianto Hutasuhut Khadizah Hairani Lesna Tarida Nasution Lili Fizriah, Henny Andriyani Wirananda M.Anggra Hasibuan M.Dhani Habra Melissa Rambe Melly Andriana Muhammad Arifin Pasaribu Muhammad Hilman Fikri Muhammad Yasir Nurul Azmi Nurul PUTRI WULANDARI Randi Rian Putra Remi Syahdeni Rizqy Fadhlina Putri Rizqy Sari Mutiara Noor Shita Tiara Siregar, Ina Namora Putri Siti Lam'ah Nasution Solawati Nainggolan Sri Fitria Jayusman Tamba, Nanci Octavianiman Tri Wulandari Welli Yesi Ekawati Yudi Harianto