p-Index From 2021 - 2026
13.588
P-Index
This Author published in this journals
All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Jurnal Kreatif Tadulako Online Jurnal Online Mahasiswa (JOM) Bidang Pertanian Program Kreativitas Mahasiswa - Pengabdian Kepada Masyarakat Lentera Pustaka REZ PUBLICA Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kuriositas: Media Komunikasi Sosial dan Keagamaan DIKTUM: Jurnal Syariah dan Hukum Kinerja: Jurnal Ekonomi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Jurnal Istiqro' Jurnal Ilmiah Telaah Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat Patria Artha Management Journal Aulad : Journal on Early Childhood Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecosystem Jurnal Ilmiah Mandala Education (JIME) Jurnal Riset Hesti Medan Akper Kesdam I/BB Medan Jurnal Aplikasi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Edueco JAF- Journal of Accounting and Finance JAGAT (Jurnal Geografi Aplikasi dan Teknologi) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Manajemen Profitability Kuriositas: Media Komunikasi Sosial dan Keagamaan Al Qisthi: Jurnal Sosial dan Politik Economics and Digital Business Review Al-Qisthi: Jurnal Sosial dan Politik CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Riset dan Inovasi Pembelajaran Nusantara Hasana Journal SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Almufi Jurnal Pengabdian kepada Masyarakat Teaching English as a Foreign Language Overseas Journal (TEFLO) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Akademisi Syams: Jurnal Kajian Keislaman Bosowa Journal of Education Jurnal Al-Kharaj: Studi Ekonomi Syariah, Muamalah, dan Hukum Ekonomi Journal Online Manajemen ELPEI (JOMEL) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Journal of Governance, Taxation, and Auditing Al-Istinbath: Jurnal Hukum Islam Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Al-Iftah: Journal of Islamic studies and society Indonesian Research Journal on Education Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Economics, Business, Accounting & Society Review Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JEC (Jurnal Edukasi Cendekia) ABDIMU Jurnal Pengabdian Kepada Masyarakat Economos : Jurnal Ekonomi dan Bisnis The Academic: English Language Learning Journal Journal of Economics and Management Scienties Jurnal Abdimas Lamin I-Con Media Eumpang Breuh: Jurnal Pengabdian Masyarakat Celebes Journal of Community Services Jurnal Psikologi Karakter Journal Social Engagement: Jurnal Pengabdian Masyarakat Joong-Ki FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi AJCD Jurnal Akuntansi Kontemporer Balance: Jurnal Ekonomi Arunika: Jurnal Pengabdian Masyarakat Aktsar: Jurnal Akuntansi Syariah
Claim Missing Document
Check
Articles

Analisis Perbandingan Anggaran Biaya Operasional dan Anggaran Pendapatan dalam Menilai Kinerja Keuangan pada PT Dunia Barusa Toyota Meulaboh Tahun 2021–2022 Muliati, Muliati; Annas, Alfian
Regress: Journal of Economics & Management Vol. 4 No. 3 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i3.1982

Abstract

This study examines the comparative relationship between the operating expense budget and the revenue budget in assessing financial performance at PT Dunia Barusa Toyota Meulaboh during the 2021–2022 period. The research addresses whether differences between budgeted and realized figures significantly influence financial performance, as measured by Return on Assets, and which budget component contributes more substantially. A quantitative comparative approach was employed, utilizing primary data obtained through direct interviews with personnel involved in budget preparation. Data were analyzed using multiple linear regression and hypothesis testing through the t-test, processed with the Statistical Package for the Social Sciences at a significance level of 0.05. The findings reveal that both the operating expense budget and the revenue budget demonstrate a strong relationship with Return on Assets and exert a significant partial effect on financial performance. These results affirm that effective budgetary planning and control constitute critical determinants of corporate financial performance.
The Influence of Accounting Knowledge, Business Experience, and Business Mentoring on The Use of Accounting Information in MSMEs in Palu City Syahrani, Cahya Bilqis; Pakawaru, Muhammad Ilham; Usman, Ernawaty; Muliati, Muliati
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.448

Abstract

This study investigates how far accounting knowledge, business experience, business mentoring influence the use of accounting information MSMEs in Palu City. This study employs a quantitative approach using a survey method, in which data were collected through structured questionnaires distributed to respondents. The collected data were then analyzed using multiple linear regression techniques to examine the relationships between variables. The research subjects consist of 35 Micro, Small, and Medium Enterprises (MSMEs) operating in Palu City, which were selected based on purposive sampling criteria to ensure their relevance to the research objectives. Furthermore, data processing and statistical analysis were carried out using IBM SPSS Statistics version 27. The study shows that accounting knowledge positively and significantly contributes to the use of accounting information, indicating that a stronger understanding of accounting concepts encourages MSME actors to utilize financial data more effectively. In contrast, prior entrepreneurial business experience does not show a significant influence, suggesting that business longevity does not necessarily translate into better use of accounting information without adequate financial literacy. Meanwhile, business mentoring demonstrates a significant, revealing the essential role of external support in fostering better financial practices. These findings imply that efforts to enhance accounting information is used by MSMEs should focus on strengthening accounting knowledge and providing continuous business mentoring.
Persepsi Mahasiswa Akuntansi Non-Muslim Terhadap Mata Kuliah Akuntansi Syariah di Universitas Tadulako Yulianti, Yulianti; Muliati, Muliati; Jurana, Jurana; Halwi, Muhammad Darma; Yamin, Nina Yusnita; Mustamin, Mustamin
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17449

Abstract

The research aims to determine non-Muslim accounting students' perception of Sharia accounting courses. This study examines four dimensions: knowledge, experience, methods, and motivation. The data were analyzed using a qualitative descriptive method, and the data source was obtained from interviews. This study had six informants: five non-Muslim accounting students and one accounting lecturer. The research finding shows that from the knowledge dimensions, namely knowing the transparency of sellers and buyers (murabahah contracts), a different source of income, differences in PSAK. The second dimension of experience is that non-muslim accounting students are comfortable teaching lecturers, get benefits, and positively respond to Sharia accounting. The third dimension is the learning method provided, which accounting students like the discussion method during learning. The fourth dimension is motivation to work in Islamic banks and motivated by non-Muslim lecturers who research Islamic accounting.
Co-Authors -, Rampeng Abdul jalil Abdul Kahar Abdulllah, Muhammad Ikbal admin admin, admin Afrianti Afrianti, Afrianti Afriyani Afriyani Afriyani, Afriyani AKHMAD NOOR Ali, Marzuki Made ALIF, NUR MUHAMMAD Alim, Saskia S Ambo Upe Amelia, Mila Amin, Muh Agil Amir, Andi Mattulada Amiruddin, Muhammad Majdy Andi Bahri S Andi Bahri, Andi Andriansyah Andriansyah Annas, Alfian Antika, Rindi Anwar Anwar Anwar, Wahyu Mustika Ardiansyah, Faisal Aski Arfiah Busari Arianti, Melda Putri Arifanti, Dwi Risky Arista, Arista Artiyany, Megawhati Arung Gihna Mayapada Ashariana, Ashariana Asnawati Asnawati Asriani Asriani, Asriani Astin, Astin Aulia, Silvi Auliansyah, Auliansyah Ayu, Sinar BAKRY, M.Iqbal Batau, ST. Haliah Bunga, Purnamasari Busa, Yunus Cahyana, Indra Cahyani, Asti Cantika, Zhalsabila Putri Damanik, Rodearni DAMIRAH DAMIRAH, DAMIRAH Darma, Darma Darpin, Darpin Dewi Purnamasari Dewintara, Eka Djaniba, Erlina Dona, Doni Roma Effendi, Aji Sofyan Emiliyati, Emiliyati Ernawati Ernawati Ernawaty Usman Fansury, Andi Hamzah Farda, Sella Fatmarida Sabani, Fatmarida Gaffar, Emmilya Umma Aziza Ginting, Isaharpika Br Gustia, Gustia Hadi Saputra Halmiah, Halmiah Halwi, Muhammad Darma Hamid, Sundari Hammad, Hamza Abed Al Karim Hamsiah, Andi Hanafi, Ali Hannani Hapipah, Risdina Haris, Muhamad Hartono Hartono Haryono Pasang Kamase Hasanah, Hudriatul Hasniar Hasniar, Hasniar Hatta, Ulya Hendrian Hendrian, Hendrian Herlina, Besse Husnadian, Alfan I Ngurah Gede Verar Fujastawan Ibrahim Ibrahim Ilham Irwansyah Ilham, M. Imamah, Ayu Nur Imelda Putri Arianti Indah Indah Indra Indra Insarullah, Insarullah Irmawati Irmawati Irwan Gani Irwansyah, Ilham Isa Harpika Br. Ginting Islamul Haq Islamulhaq, Islamulhaq Jabar, Aryuni Salpian Jadi, Soliman Al Jalil, Ivon Jamaluddin Jamaluddin Jamilah, Sitti Janustisisa, Wina Jeti, La Julia I, Trigen Jumrah Jumrah Jumria Jumria Juri Naswa Nathania Kamal Zubair, Muhammad Kasim, Hermawaty Remba Khairul Anwar Khoiriah, Khifayatul Kusumayadi, Firmansyah Laela Latifah Sukmawati Yuniar Lestari, Andi Indah Lestari, Retno Oktavia Liato, Della Fitriany Lilies Lilies Lukman, Sri Hardianti Luneto, Abdul Razik Lusianai, Wa Ode M, Ristifani Arista Maddolangeng, Nur Misyuari Mahmud, Usamah Mahsyar, Mahsyar Mahyus, Mahyus Manan, Manan Manuhutu, Fenty Yoseph MARCELLINA, Nelly Mardiana, Fani Margaretha Togatorop Marolop Parlindungan Napitu Masmarulan, Masmarulan Masnur Masnur Masruddin Mattulada, Andi Mauliza, Riska Misnawati Misnawati Muhammad Din Muhammad Elwan, La Ode Muhammad Ilham Pakawaru Mulianah, Maedatul Muliati, Windi Mulyono, Ana Murbayani Murbayani, Murbayani Musafir, Musafir Musakkir , Musakkir Musmulyadi, Musmulyadi Mustamin Mustamin Musyarif Musyarif, Musyarif Muzaini, Muhammad Nadhar, Muhammad Nahak, Marthalena Erbin Napitu, Marolop Parlindungan Nasaruddin Nasaruddin Nina Yusnita Yamin Nofinda, Ayu NOPIANTI, NOPIANTI Norhaedah Novalina Serdiati Noyo, Irfandi A. Nur Edy Nur Hidayah Nur Hikmah NUR, MUFLIHA Nurdin, Jurana Nurfadilla, Nurfadilla Nurfadillah Nurfadillah Nurfadillah, Siti Nurhayati Nurhayati Okto Irianto, Okto Oneng, Muthia Yogelina Pane, Sri Gustina Pare Datu, Virgina A. Parwati, Ni Made Suwitri Patmawati, Andi Kiki Pramudita Budi Rahayu, Pramudita Budi Pratama, Yulianda Dian Purba, Yeni Trisna Putra, L. M. Ricard Zeldi Putri, Amelia Hamdani Putri, Andini Yulianto PUTRI, EVA NORHYA AKHMAR RAMADHAN R, Masmarulan Rahayu Indriasari Rahman, Nasrul Restele, La Ode Restu Januarty Hamid Rianti, Rianti Ridwan, Ridwan Riski, Lestari Riswani Riswani Rodearni Damanik Rosdiana Rosdiana Roslina Roslina, Roslina Rudy Usman S, Andi Bahri Safaruddin Saleh, Fitra Samir, Yulia Gita Samuji, Samuji Sangadji, Mia Lestari Sanusi, Novi Sundari Saragih, Indra Riski Sari, Wina Janustisia Sarmila, Sarmila Sarramadani Selmita Paranoan Sitanggang, Theodora Christina Romauli Sri Nur Rahmi Sri Reski Ananda St. Aminah Suarning Suarning, Suarning Suci, Fuji Mutia Suci, Indah Sukatin, Sukatin Sulfiani, Besse Sulindrina, Andra Sulistina Agustin, Sulistina Sumarni Sumarni Sumual, Claudea J. E. Sutrisman Basir Syahrani, Cahya Bilqis Syahriyah Semaun, Syahriyah Syamsiar, Syamsiar Tampang, Tampang Tanra, Andi Ainil Mufidah Tengku Nurhidayah Togatorop, Margaretha Totanan, Chalarce Tri Wulandari Umar, Umrah Yani Utari, Adiani Purwa Varian, Devlin Janitra Wahidah, Wiratul Wahyudi, Rifqi Nur Wahyuniarsih, Desi Winarni Fujiastuti Winata, Aliahardi Wiranta, Yudhistira Wisnu Wardana, Wisnu Wulan Fabisian Wulandari, Neti Yasin, Nurfatwa Andriani Yesi Aprianti Yuldi Mile Yulianti Yulianti Zamli