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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Akuntansi Multiparadigma Infestasi JIET (Jurnal Ilmu Ekonomi Terapan) Binus Business Review Indonesian Journal of Sustainability Accounting and Management Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Journal of Social Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Inten Meutia
Faculty Of Economics, Universitas Sriwijaya, Palembang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengujian Empiris Bagaimana Penerapan Aplikasi Sistem Informasi Akuntansi di Era Revolusi Industri 4.0 Dipengaruhi oleh Struktur Organisasi (Survei pada Usaha Kecil dan Menengah di Indonesia) Lesi Hertati; Inten Meutia Mustopa; Marlina Widiyanti; Otniel Safkaur
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.6504

Abstract

Abstract:Sistem Informasi Akuntansi adalah salah satu bagian terpenting dari sebuah organisasi di zaman Revolusi Industri 4.0. Sistem Informasi Akuntansi menghasilkan informasi akuntansi yang dibutuhkan oleh manajer dan non-manajer dari suatu organisasi sebagai dasar untuk proses pengambilan keputusan dalam menjalankan fungsi atau tugasnya. Fungsi dan tugas manajer atau non-manajer dalam suatu organisasi akan bervariasi tergantung pada jenis organisasi, bagian dan level yang ada dalam organisasi. Fungsi dan tugas manajer atau non-manajer berbeda karena tingkat dan bagian yang berbeda yang menyebabkan kebutuhan informasi manajer dan non-manajer adalah untuk mendukung berbagai fungsi dan tugas. Perbedaan dalam persyaratan informasi akan mengarah pada data yang berbeda yang harus dimasukkan dan format sistem informasi akuntansi yang diperlukan. Realitas menyatakan bahwa banyak sistem informasi akuntansi di berbagai usaha kecil dan menengah di Indonesia memiliki berbagai masalah termasuk masalah integrasi, kemudahan penggunaan, kemudahan akses, kemudahan adaptasi terhadap perubahan kondisi dan kemampuan untuk menghasilkan informasi akuntansi sesuai kebutuhan. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh struktur organisasi terhadap kualitas sistem informasi akuntansi yang dibutuhkan di bidang Revolusi Industri 4.0. Metode ini adalah metode verifikasi, dan alat analisisnya adalah pemodelan persamaan struktural (SEM). Hasil penelitian menunjukkan bahwa struktur organisasi mempengaruhi kualitas sistem informasi akuntansi revolusi Industri 4.0 .
PENGARUH PEMBIAYAAN MUDHARABAH,MUSYARAKAH, MURABAHAH, ISTISHNA DAN IJARAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Deasy Rahmi Puteri; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 8, No 1 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i1.8782

Abstract

This research aimed at knowing the effect of mudaraba, musyaraka, murabaha, istishna, and ijarah financing on the profitability of Sharia Commercial Banks in Indonesia.  The profitability is measured by using return on assets (ROA).  The data used in this research were collected from the Quartely Financial Report Published by Sharia Commercial Banks during period of 2009-2013.  The sampling method of this research  is using purposive sampling.  The samples consist of three Sharia Commercial Banks.  Those are Bank Muamalat Indonesia, Bank Mandiri Syariah, and BRI Syariah.  The technical analysis used in reasearch is multiple linear regression.  This research found that the mudharabah and musyaraka financing have negative effect, while murabahah, istishna,and ijarah have positive effect on profitability of Sharia Commercial Banks in Indonesia.  However, only murabaha and istishna have significant effect on profitability of Sharia Commercial Banks in Indonesia.  
ANALISIS PERBANDINGAN TINGKAT KONSERVATISME AKUNTANSI PADA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA Resti Purnamasari; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9307

Abstract

This study aims to analyze whether there are differences in the level of conservatism of Islamic Commercial Banks and Conventional Commercial Banks. Conservatism is an important principle in financial reporting that is intended so that the recognition and measurement of assets and profits is carried out with caution because economic and business activities are surrounded by uncertainty. The research sample is the Islamic Commercial Bank and Conventional Commercial Banks. From the results of the analysis, it can be concluded that there are significant differences in the level of accounting conservatism in Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Differences in the level of conservatism in Sharia Commercial Banks and Conventional Commercial Banks are influenced by the benefits of applying the principles of conservatism, rules, and accountability in both banks.
PENGARUH TINGKAT KEPENTINGAN, TINGKAT INFLASI, DAN TINGKAT BAGI HASIL TERHADAP SIMPANAN MUDHARABAH PADA BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH Rizki Noviansyah; Inten Meutia; Emylia Yuniartie
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8921

Abstract

The purpose of this research are to determine the influence of rate of interest, rate of inflation and rate of profit sharing towards mudharabah savings on Bank Umum Syariah and Unit Usaha Syariah in research period from year 2009 until 2012.The number of observations in this study are 58 months, started from January 2009 to October 2012. Techniques of data analysis used in this study are descriptive statistical analysis, the classical assumption test, multiple linear regression analysis and T test.The results of this study indicated that the rate of interest affected significantly and negative on mudharabah savings, rate of inflation affected significantly and negative toward mudharabah savings, while the rate of profit sharing affect positive and significantly to mudharabah savings.
PENGARUH DIVERSITAS DEWAN DIREKSI DAN KOMISARIS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yusiresita Pajaria; Inten Meutia; Marlina Widiyanti
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8893

Abstract

This study aimed to analyze the influence of diversity of boards of directors and commissioners consisting of gender diversity, diversity of nationalities, diversity education, firm size and profitability on the disclosure of Corporate Social Responsibility (CSR) .The manufacturing sector listed in Indonesia Stock Exchange 2011-2015 used as the sample in this study. Sample selection is done by purposive sampling method and acquired 42 companies with a number of observations as much as 210. The data analysis technique used is multiple linear regression analysis.Based Fhitung 0.001 0.001 with a significance of less than 0.05. This shows that all independent variables simultaneously is a significant explanatory on the dependent variable, so that the model used for the study worthy (fit). In a partial test (t test) to determine whether the independent variable Gender, ethnicity, education, firm size, and ROA  partially or individually CSR affect the dependent variable (Y),test results show that the diversity of gender, nationality, and the size of the company's influence on the disclosure of Corporate Social Responsibility (CSR). Meanwhile, educational diversity and profitability no influence on the disclosure of Corporate Social Responsibility (CSR).
Analisis Pengaruh Kinerja Keuangan, Leverage, Ukuran Perusahaan dan Sertifikasi Lingkungan Terhadap Kualitas Pengungkapan Lingkungan (Studi Empiris Pada Industri Pertambangan yang Terdaftar di BEI) Amanda Oktariyani; Inten Meutia
AKUNTABILITAS Vol 10, No 2 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i2.8889

Abstract

This study aims to look at the effect of financial performance, leverage, company size and environmental certification on the quality of environmental disclosures. The population in this study was the mining industry that was listed on the Stock Exchange in the period 2011-2014. Based on the purposive sampling technique, there were 17 companies selected. The research data used is obtained from the company's annual report. The data analysis method used is panel data regression. The results showed that financial performance has a negative and significant influence on the quality of environmental disclosures, while leverage has a positive and significant effect. However, company size and environmental certification do not show a significant effect on the quality of environmental disclosures.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR UTAMA DAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016) Nadya Shinta Savira Gunawan; Inten Meutia; Yusnaini Yusnaini
AKUNTABILITAS Vol 12, No 2 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i2.9313

Abstract

The purpose of this research is to test whether there is influence of Corporate Social Responsibility disclosure and leverage on tax aggressiveness. The theories used in this research are Stakeholder Theory and Debt Covenant Hypothesis from Positive Accounting Theory. The type of this research is quantitative research. The population in this research is all main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. The total of companies selected as samples are 75 companies with the period research for three years, so the total of samples in this research are 225 samples that have been selected using purposive sampling technique. The data used in this study is secondary data in the form of annual reports of main and manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2014-2016. Data collection technique used is documentation. The data analysis technique used is panel data regression. The results of this research showed that Corporate Social Responsibility disclosure has no influence on tax aggressiveness while leverage has negative and significant influence on tax aggressiveness.
PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITASTUGAS, DAN KOMPETENSI TERHADAP KUALITAS AUDITDENGAN SUPERVISI AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perwakilan BPKP Provinsi Sumatera Selatan) Oloan Siagian; Inten Meutia
AKUNTABILITAS Vol 10, No 1 (2016): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v10i1.8806

Abstract

This study aims to examine the effect of time budget pressure, task complexity, and competence on audit quality at BPKP Representatives of South Sumatra Province with audit supervision as a moderating variable.Data collection is done using a questionnaire. The number of samples in this study were 100 auditors and were selected based on the census method. The analysis technique used is multiple linear regression and residual test.The results showed that the time budget pressure had a negative effect on audit quality, but it did not have a significant effect on audit quality, task complexity had a significant negative effect on audit quality, while competence had a significant positive effect on audit quality. The audit supervision variable is a variable that moderates the effect of time budget pressure on audit quality, while the audit supervision variable is not a variable that moderates the effect of task complexity on audit quality, as well as the audit supervision variable is not a variable that moderates the influence of competence on audit quality.This study has several limitations that can be used as a direction for future research. Future research can be done by including variables related to auditor morality and auditor motivation.
ANALISIS SISTEM PEMBIAYAAN ARRUM (AR-RAHN USAHA MIKRO DAN KECIL) PADA PT. PEGADAIAN CABANG SYARIAH SIMPANG PATAL KOTA PALEMBANG Elia Trianti; Inten Meutia; Aspahani Aspahani
AKUNTABILITAS Vol 7, No 2 (2013): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v7i2.8923

Abstract

The purpose of this research is to know whether the implementation of financing system ARRUM conducted by PT. Simpang Patal Palembang Branch Office is in accordance with the related legal bases, namely Fatwa DSN-MUI No. 25/DSN-MUI/III/2002 and PSAK N 0.107 and Islamic microfinance concept with sharia mortgage and micro-small business. This research is a descriptive study with compare rule or Sharia according to Syariah with current practice of pawn. The sample OF This research is the Sharia Branch Pawnshop Of Simpang Patal Palembang. Based on the results of the analysis can be concluded that the practice of Rahn on the product Ar-Rum pawnshop Sharia is in accordance with the jurisprudence.
Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) Inten Meutia; Shelly F. Kartasari; Hasni Yusrianti; Zulnaidi Yaacob
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.501

Abstract

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a fairly comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.
Co-Authors - Marthadinasyah Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Irham Zaki Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Peny Cahya Azwardi Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob