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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen & Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Samudra Ekonomi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Hikamatzu Journal of Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA
Tuti Meutia
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Belanja Modal dengan Pertumbuhan Ekonomi sebagai Variabel Moderasi di Kota Langsa Tuti Meutia; Imelda Husna; Afrah Junita
Jurnal Transformasi Administrasi Vol 12 No 02 (2022): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v12i02.216

Abstract

This research was conducted to know the effect of the General Allocation Fund and the Special Allocation Fund on Capital Expenditures with Economic Growth as a Moderating variable. The results of this study indicate that: (1) General Allocation Funds have a positive and significant effect on Capital Expenditures (2) Special Allocation Funds have a positive and significant effect on Capital Expenditures (3) General Allocation Funds have no significant effect on Capital Expenditures with Economic Growth as a Moderating variable (4) Special Allocation Funds have a positive and significant effect on Capital Expenditures with Economic Growth as a Moderating variable (5) General Allocation Funds and Special Allocation Funds have a positive and significant effect on Capital Expenditures (6) General Allocation Funds and the Special Allocation Fund has a positive and significant effect on Capital Expenditure with Economic Growth as a Moderating variable.
Pengaruh Sistem Informasi Akuntansi Berbasis Artificiall Intelligence Terhadap Kinerja Karyawan (Studi Pada PT Bank Syariah Indonesia Tbk di Kota Langsa) Indi Yunita; Tuti Meutia; Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9256

Abstract

The research was conducted with the aim of finding out the effect of human resource competence, artificial intelligence-based accounting information systems on employee performance (study at PT Bank Syariah Indonesia Tbk in Langsa City). This type of research is quantitative, the data source used is primary data. The population and sample for this research are employees at PT Bank Syariah Indonesia Tbk in Langsa City, totaling 120 people as the population, and 96 respondents as the sample in this research. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and coefficient of determination (R2)). The research results show that partially human resource competency, artificial intelligence-based accounting information systems have a significant positive effect on employee performance. Simultaneously, all independent variables, namely human resource competency, artificial intelligence-based accounting information systems together have a significant positive influence on employee performance. The limitations of this research are only limited to discussing human resource competencies, artificial intelligence-based accounting information systems on employee performance. Research should be developed with various other variables to find out how other variables influence employee performance. It is recommended that future researchers conduct research on different types of companies or different locations and add other variables that influence employee performance.
Pengaruh Penerapan Big Data Analisis Dalam Pendeteksian Fraud : Literature Review Leni Gaswira; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1766

Abstract

In the context of increasingly complex business environments and globalization, fraud detection has become highly critical to mitigate its negative impacts on organizations. One effective innovation in this regard is the utilization of big data analysis. Big data refers to large and complex datasets obtained from various organizational activities. The purpose of this research is to determine the influence of using big data analysis in fraud detection. The research method employed is a literature review, which indicates that big data analysis plays a significant role in enhancing auditors' capabilities in detecting fraud. By providing auditors access to a wide range of data sources, improving the efficiency of analytical processes, and enabling the identification of suspicious patterns, big data analysis assists in uncovering fraud more efficiently. The results show that big data analysis has a positive influence on enhancing fraud detection capabilities.
Pengaruh Audit Forensik Terhadap Pencegahan Dan Pengungkapan Fraud Anggi Sari Tambunan; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1783

Abstract

This research aims to determine the effect of forensic audits on preventing and disclosing fraud. In the context of rapid world development and increasingly advanced technology, fraud has become a serious problem that can harm companies both in government and the private sector. Fraud is carried out with various motives, such as looting of assets, corruption, and manipulation of financial reports. One way to reduce the opportunity for fraud to occur is to implement adequate internal controls. Forensic audits have an important role in providing evidence that can be used in legal processes and in preventing and exposing fraud. This research uses a qualitative approach and literature review to support findings regarding the influence of forensic audits on fraud prevention and disclosure
Literatur Review: Pengaruh Profitabilitas Dan Kualitas Audit Terhadap Praktik Manajemen Laba Dipengaruhi Oleh Ukuran Perusahaan BUMN Sebagai Variabel Moderasi Thresia Agnes Monica Simarmata; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1784

Abstract

Profit management practices, which are often the focus of attention in the context of corporate finance, have a significant impact on public trust and business continuity. This study explores the effect of profitability and audit quality on profit management practices, taking into account the size of state-owned enterprises as a moderation variable. Through an analytical approach, we collected data from the mining sector in the period 2016-2020 which was listed on the Indonesia Stock Exchange. Purposive sampling method is used to determine the research sample. The results showed that profitability has a significant influence on profit management practices, with companies likely to resort to profit management to maintain or increase their profits. On the other hand, audit quality also plays an important role in reducing profit management practices, with auditors from the Big Four Public Accountants considered to have a better ability to detect and prevent adverse practices. However, the size of state-owned enterprises does not necessarily reinforce the relationship between profitability and profit management practices. Large companies tend to have tighter internal controls and better audit quality, which reduces the likelihood of profit management practices. On the other hand, small companies may be more vulnerable to such practices due to limited resources and less effective internal controls.
Literature Review : Pengaruh Audit Manajemen, Sistem Pengendalian Internal, Peran Audit Internal, Terhadap Good Corporate Governance Badan Usaha Milik Negara Adelia Putri; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1785

Abstract

This study discusses the influence of management audit, internal control system, and the role of internal audit on the implementation of good corporate governance principles in SOEs in Indonesia. The findings show that management audit practices, internal control systems, and internal audits have a significant role in supporting good corporate governance. The relationships found in this study highlight the importance for companies to develop and strengthen internal control systems, improve the effectiveness of internal audits, and ensure management's commitment in implementing good Good Corporate Governance (GCG) practices within the company. Based on the literature, it can be seen that management audit, internal control system, and the role of internal audit have a significant influence on Good Corporate Governance practices. Several studies have also shown that the implementation of GCG principles helps companies improve transparency, accountability, and compliance with organizational regulations
Efektivitas Pelaksanaan Audit Investigasif Dalam Mendeteksi Kecurangan Ditinjau Dari Independensi Dan Penerapan Teknik Audit Berbantuan Komputer (TABK) Khairatul Muna; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1786

Abstract

this study was conducted to determine the effect of independency and the application of Computer-Aided Audit techniques (TABK) on the effectiveness of investigative Audit in detecting fraud. This study uses qualitative methods with literature review in previous research journals. Sources of data obtained from journals and the internet relating to independence, the application of computer-aided audit techniques, and the effectiveness of investigative audits in detecting fraud. The results showed that the independence and application of computer-aided audit techniques (TABK) have a positive effect on the effectiveness of investigative audit in detecting fraud
Peranan Audit Manajemen Dalam Rangka Pengendalian Efisiensi dan Efektivitas Fungsi Keuangan di PT Bank Mandiri ( Persero) Alisa Afrianti; Tuti Meutia
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1790

Abstract

This study explores the role of Management Audit in controlling the Efficiency and Effectiveness of the Financial Function at PT Bank Mandiri (Persero). Management audit plays an important role in evaluating the performance of management and internal control systems in an organization. By conducting periodic management audits, PT Bank Mandiri can identify potential problems, weaknesses, and opportunities for improvement in financial management so as to improve performance and reduce potential risks. The findings suggest that Management Audit is not only important to ensure compliance with internal regulations and policies but also to optimize resource utilization, identify profitable investment opportunities, and minimize financial risks. This serves as a strategic instrument in supporting the achievement of company goals and maintaining overall business continuity.This paper delves deeper into the importance of Management Audit in maintaining the financial health and business continuity of PT Bank Mandiri in the midst of the evolving dynamics of the banking industry. The analysis conducted, among others, examines management audit practices implemented by banks, challenges faced, and recommendations for improving the effectiveness of management audits to support the achievement of optimal financial and operational goals at PT Bank Mandiri.
UPAYA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) ADECO DALAM PENGEMBANGAN UMKM DI KOTA LANGSA Yanti, Widya Armayanti Tanjung; Tuti Meutia; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.8850

Abstract

This research was carried out with the aim of finding out the role of BPR Syariah Adeco in developing MSMEs, how MSMEs develop after obtaining financing and what the mechanism for channeling financing is through Murabahah contracts. This type of research is qualitative research with a descriptive approach. This research uses data sourced from primary data and secondary data. Data collection techniques were carried out using interview, observation and documentation techniques. Data analysis in this research uses steps in the form of data reduction, data presentation and drawing conclusions. The results of the research show that the important role of Adeco Sharia People's Financing Bank (BPRS) in developing MSMEs in Langsa City includes, among other things, providing MSME financing using Murabahah contracts or sale and purchase contracts as well as monitoring the financing and business development of its customers. The development of MSMEs that can be felt after receiving the distribution of funds is increasing sales turnover, increasing income, increasing the number of products, expanding business locations, and increasing workforce. The financing distribution mechanism is through a Murabahah contract which begins with the application stage, follow up, survey, financing analysis stage, approval stage, disbursement stage, monitoring stage up to the repayment stage, in principle in accordance with sharia principles.
PENGARUH KOMITMEN ORGANISASI, MOTIVASI APARATUR DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Pemerintah Kampung di Kecamatan Seruway) Wahjaharani, Putri; Muhammad Rizqi Zati; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 6 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i6.8880

Abstract

This research aims to determine the influence of organizational commitment, apparatus motivation and reporting systems on the accountability of village fund management in Seruway District. The sample in this study consisted of 60 respondents. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.117 + 0.291X1 + 0.165 X2 + 0.498X3. Organizational commitment, apparatus motivation and the reporting system simultaneously have a positive and significant effect on the accountability of village fund management in the village government in Seruway District. From the coefficient of determination test, it can be explained that the variables of organizational commitment, apparatus motivation and reporting system influence the accountability of village fund management in the village government in Seruway District by 51.5%, while the remaining 48.5% is influenced by other variables outside this research model.
Co-Authors Abdil Alfaresi Ade Nugra Sahbanta Ade Nugra Sahbanta Adelia Putri Afrah Junita Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Ainul Yusna Harahap Ajeng Paradila Aji Priansyah Al Miftahul Husna alfina, alfialfina Alisa Afrianti Andiny, Puti Andiny, Puty Anggi Sari Tambunan Annisa Farhani Anwar A. Ardiana, Nova Azhar, Iqlima Br. Sinuraya, Novita Ria Cut Fira Humaira Dea Selvani Detia Octora Shenia Dinda Hafizhoh Dinda Khairina Ellidar, Ellidar Enjel Erika LorencisLubis Eva Andriani Fevi Prastika Dewi Firhan Baihaqi Harahap Gaswira, Leni Ghina Adhha Haura Gultom, Yuliana Harahap, Ainul Yusna Hasnizar Himansi, Muhammad Rendy Alkhobir Ilham Safari Imelda Husna Indah Suci Rahmadani Indi Yunita Indri Julieta Br Ketaren Intan Soraya Iqlima Azhar Iqlima Azhar Irene, Dila Anindya Irfana, Muhardila Irwansyah Irwansyah Jenir Pando Manalu Juraida Anis Khairatul Muna Leni Gaswira Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Mayang Murni Mayang Priska Anggraini Meutia Dewi Mirna Dwi Yanti Muhammad Fuad MUHAMMAD FUAD Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Mulia Safrida Sari Murni, Mayang Mutaqin, Muhammad Darul Nasrul Kahfi Lubis Nur Ismanidar Nur Saidah Nuriansyah Putra Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Perdana, Gilang Puja Raihani, Puja Raihani Puti Andiny Rahmad Tantawi Rahmadini Rahmadini Rahmi Julia, Nur Hafifah ramadhan, tiara Reza Maulana Reza, Mirza Khairul Riny Chandra Rizal, Yani Safrizal Salman Salman Sas Ade Ray Shafwan Nur Rahmad Nasution Sintiani Sintiani Suci Wulandari Sumarni, Maya Sundari Sapitri Syahputri, Farda Syukriy Abdullah T. Putri Lindung Bulan Teuku Muhamad Nuzul Akmal Teuku Triananda Thresia Agnes Monica Simarmata Umi Sefiana Barokatul Aulia Wahjaharani, Putri Yani Rizal Yanti, Widya Armayanti Tanjung Yenni astika Yolanda R.W.N Zuchrina Masyitah -