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All Journal Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Akuntansi Barelang Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal SALMAN : Sosial dan Manajemen Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Indonesian Journal of Management and Accounting (IJMA) EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal JUEMA
Edi Jamaris
Universitas Gunung Leuser
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH RASIO KEUANGAN DAN JAMINAN ASET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA PADA TAHUN 2016-2019 ardi ardi Hirmansah; Edi Edi Jamaris
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 2 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i2.6074

Abstract

Penelitian ini bertujuan  untuk mengetahui pengaruh dari CR, GPM, DAR, dan Jaminan aset terhadap kebijakan dividen pada perusahaan sektor industri dasar dan kimia pada tahun 2016-2019. Sampel  dalam penelitian ini sebanyak 17 perusahaan yang terdaftar di Bursa Efek Indonesia yang terdiri dari perusahaan sektor industri dasar dan kimia, metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini mendapatkan bahwa  secara parsial CR berpengaruh negatif atau tidak signifikan terhadap kebijakan dividen, sedangkan GPM, DAR dan Jaminan Aset  berpengaruh positif tetapi tidak signifikan terhadap kebijakan dividen pada perusahaan sektor industri dasar dan kimia di tahun 2016-2019.Kata Kunci : CR, GPM, DAR dan Jaminan Aset , Kebijakan Dividen
PENGARUH PENERAPAN SAP, KUALITAS SDM, PENERAPAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMKAB ACEH TENGGARA Yunita Althin Natanael; Edi Jamaris
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan SAP terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Untuk menguji dan menganalisis pengaruh SDM terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Untuk menguji dan menganalisis seberapa besar pengaruh SPIP terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Penelitian ini menggunakan metode analisis data SEM-PLS dengan menggunakan software SmartPLS.3 yang dijalankan dengan media computer. Berdasarkan hasil penelitian penerapan SAP berpengaruh terhadap kualitas laporan keuangan. Kualitas SDM berpengaruh terhadap kualitas laporan keuangan. Penerapan SPIP berpengaruh terhadap kualitas laporan keaungan 
Penggunaan Teknologi Kecerdasan Buatan dalam Proses Audit Keuangan: Tantangan dan Peluang Yunita Althin Natanael; Bahrul Ilmi; Edi Jamaris
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15889

Abstract

Ini adalah pekerjaan review di bidang penerapan Kecerdasan Buatan (AI) dalam Akuntansi dan Audit. Pendekatan ulasan semi-sistematis atau naratif digunakan dalam menganalisis buku dan jurnal yang diterbitkan relevan. Dihadapkan pada tantangan teknologi disruptif yang dibawa oleh Industri 4.0, disiplin akuntansi dan audit dituntut untuk mengalami metamorfosis untuk mencapai level berikutnya. Kolaborasi interdisipliner adalah suatu keharusan sehubungan dengan penelitian yang dilakukan di bidang AI dalam akuntansi dan audit. Penerapan AI yang lebih luas dalam profesi akuntansi dan audit diharapkan dapat memberikan manfaat efisiensi, produktivitas, dan akurasi yang lebih besar sementara beban dengan tantangan ketidaksetaraan pendapatan dan kekayaan, kepunahan pekerjaan tradisional dan tenaga kerja tidak terampil. Diperlukan persiapan dari pihak pendidik, regulator, dan badan profesional dengan mengatasi perubahan paradigma dan mempersiapkan siswa, kebijakan, dan profesional masa depan untuk menghadapi tantangan dunia yang penuh dengan data besar, teknologi blockchain, kecerdasan buatan, dan sebagainya, mengantarkan revolusi industri keempat. Akademisi harus merekonseptualisasikan kurikulum akuntansi. Regulator harus membawa perubahan dalam bentuk perumusan kebijakan revolusioner. Selain itu, badan profesional harus merancang ulang proses pengembangan dan pelatihan profesional. Hibrida profesional diharapkan muncul dan memimpin profesi dalam waktu dekat. Pengembangan dan penerapan AI dalam profesi akuntansi dan audit dapat dipandang sebagai pedang bermata dua. This is a review work in the field of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach is used in analyzing relevant published books and journals. Faced with the challenges of disruptive technology brought by Industry 4.0, accounting and auditing disciplines are required to undergo a metamorphosis to reach the next level. Interdisciplinary collaboration is a must with respect to research conducted in the field of AI in accounting and auditing. Wider application of AI in the accounting and auditing professions is expected to deliver greater efficiency, productivity and accuracy benefits while burdening with the challenges of income and wealth inequality, traditional job extinction and an unskilled workforce. Educators, regulators, and professional bodies are required to prepare by overcoming paradigm shifts and preparing students, policymakers, and future professionals to face the challenges of a world full of big data, blockchain technology, artificial intelligence, and so on, ushering in the fourth industrial revolution. Academics must reconceptualize the accounting curriculum. Regulators must bring change in the form of revolutionary policy formulation. In addition, professional bodies must redesign professional development and training processes. Professional hybrids are expected to emerge and lead the profession in the near future. The development and application of AI in the accounting and auditing professions can be viewed as a double-edged sword
Analisis Dampak Pembayaran Digital terhadap Sistem Pembukuan Bisnis Pada UMKM King Leuser Yunita Althin Natanael; Ardi Hirmansah; Edi jamaris; Harun Harasid; Deden Sumoharjo; Michel Kasaf; Taufik Taufik
Medani : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v2i2.324

Abstract

Pengabdian ini bertujuan untuk menganalisis dampak dari penggunaan pembayaran digital terhadap sistem pembukuan bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) King Leuser. Pembayaran digital telah menjadi tren yang signifikan dalam dunia bisnis saat ini, dengan perkembangan teknologi informasi dan komunikasi yang pesat. Penelitian ini difokuskan pada analisis konsekuensi yang timbul dari transisi UMKM King Leuser ke sistem pembayaran digital dan bagaimana hal ini mempengaruhi sistem pembukuan bisnis mereka. Metode penelitian yang digunakan adalah gabungan antara wawancara mendalam dengan pemilik dan manajer UMKM King Leuser, serta analisis dokumentasi terkait sistem pembukuan bisnis sebelum dan setelah implementasi pembayaran digital. Data yang terkumpul akan dianalisis menggunakan pendekatan kualitatif, dengan memperhatikan perubahan yang terjadi dalam praktik pembukuan bisnis UMKM setelah penggunaan pembayaran digital. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik tentang dampak penggunaan pembayaran digital terhadap sistem pembukuan bisnis pada UMKM King Leuser. Selain itu, penelitian ini juga berpotensi memberikan wawasan yang berguna bagi UMKM lainnya yang berencana untuk mengadopsi pembayaran digital dalam operasional mereka. Kesimpulan dari penelitian ini diharapkan dapat memberikan rekomendasi yang relevan bagi UMKM King Leuser dan pihak terkait untuk mengoptimalkan penggunaan pembayaran digital dalam rangka meningkatkan efisiensi dan akurasi sistem pembukuan bisnis. Hal ini diharapkan dapat menghadirkan manfaat yang lebih baik bagi UMKM dalam menghadapi tantangan dan peluang di era digital saat ini
Analisis Tingkat Kepatuhan Syariah Pada Bank Central Asia Syariah (BCAS) Utama, Indra; Andiansyah, Farma; Jamaris, Edi
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).283-295

Abstract

This study aims to determine the level of sharia compliance of Bank BCA Syariah through their level of compliance with disclosure obligations ranging from disclosure of duties and responsibilities of the Sharia Supervisory Board (DPS), Disclosure of Financing Products such as Mudharabah, Murabahah, Musyarakah, Ijarah, Istisna and disclosure in Virtue Fund (Qard) and Zakat funds. This research uses a descriptive qualitative approach. The results of this study indicate that overall BCA Syaraiah has fulfilled the principle of compliance based on the 2019 annual disclosure report. This is because the disclosure of the duties and functions of the BCA Syariah Supervisory Board has been presented in accordance with applicable laws and regulations. In addition, the components of the disclosure of Islamic bank financing products as a whole are quite good by meeting the disclosure standards in accordance with the Sharia Banking Accounting Guidelines, but there are only a few disclosure components that have not been completed, especially in the disclosure report of Qard funds, Zakat and Istisna financing.
ANALISA PENGELOLAAN KINERJA APARATUR SIPIL NEGARA PADA KANTOR CAMAT KECAMATAN DARUL HASANAH KABUPATEN ACEH TENGGARA Rila Fatmawati; Rila Maufira; Edi Jamaris
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v3i1.190

Abstract

This qualitative descriptive study was conducted to identify measurable performance targets and examine work activities aimed at enhancing the professionalism and competence of Civil Servants (ASN) at the Darul Hasanah Subdistrict Office, Aceh Tenggara Regency. Data was collected through observation, interviews, and documentation. The Darul Hasanah Subdistrict Office currently employs 25 staff members. The educational profile reveals a non-optimal distribution, consisting of 1 postgraduate, 12 bachelor's degree holders (S1), and 22 high school or equivalent graduates. The research confirms that performance targets have been clearly defined using the Key Performance Indicators (IKU) of the subdistrict. Furthermore, the overall performance of the ASN in relation to work targets considering factors like quantity, time, and cost is deemed satisfactory and aligns with their established duties and functions.Despite the satisfactory performance against targets, the study highlights several areas requiring improvement. Key findings suggest that the quality of human resources is not yet optimal, specifically concerning employee discipline. While service orientation is defined in the IKU, the ASN’s performance is constrained by inadequate facilities and infrastructure. Based on these conclusions, the study offers several recommendations. The leadership must demonstrate a direct commitment to resolving internal issues and actively seek solutions to support performance management. Specifically, it is recommended that disciplinary measures be applied to employees who consistently fail to comply with work schedules. Finally, a restructuring of employee numbers should be implemented to ensure alignment between staff capacity, workload, and working hour requirements, thereby optimizing efficiency
Dampak Digitalisasi pada Profesi Akuntansi: Tantangan dan Peluang bagi Akuntan Masa Depan Yunita Althin Natanael; Tri Pertiwi; Saddam Hasrul; Edi Jamaris
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari 2025
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v4i1.593

Abstract

Penelitian ini menganalisis dampak digitalisasi pada profesi akuntansi yang mencakup tantangan dan peluang yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan analisis data sekunder dari jurnal dan publikasi terkait digitalisasi dan profesi akuntansi. Populasi penelitian mencakup praktisi akuntansi, akademisi, dan regulator, dengan sampel berupa literatur terpilih yang relevan dengan topik penelitian. Teknik analisis data yang digunakan menggunakan analisis tematik, yaitu metode yang mengidentifikasi pola, tema, atau konsep yang muncul dari data yang dikumpulkan. Hasil penelitian menunjukkan bahwa digitalisasi meningkatkan efisiensi dan akurasi melalui otomatisasi tugas rutin dan integrasi sistem. Namun, akuntan kini dituntut menguasai keterampilan baru di bidang teknologi informasi, analisis data, dan strategi bisnis. Peran akuntan bergeser dari administratif ke analitis dan strategis, membuka peluang sebagai penasihat bisnis bernilai tambah. Tantangan seperti risiko keamanan siber, ketidakpastian regulasi, dan resistensi terhadap perubahan juga perlu diatasi. Keterbatasan penelitian terletak pada cakupan data sekunder dan perkembangan teknologi yang cepat, yang mungkin memerlukan pembaruan di masa depan. Secara keseluruhan, digitalisasi tidak hanya mengubah cara kerja akuntansi tetapi juga membuka jalan bagi inovasi dan pertumbuhan dalam profesi ini. This study analyzes the impact of digitalization on the accounting profession, focusing on the challenges and opportunities it presents. It employs a qualitative approach using a literature review and secondary data analysis from journals and publications related to digitalization and the accounting profession. The research population includes accounting practitioners, academics, and regulators, with the sample consisting of selected literature relevant to the research topic. The data analysis technique used is thematic analysis, which identifies patterns, themes, or concepts emerging from the collected data. The findings indicate that digitalization enhances efficiency and accuracy through the automation of routine tasks and system integration. However, accountants are now required to develop new skills in information technology, data analysis, and business strategy. As a result, the role of accountants is shifting from administrative functions to more analytical and strategic positions, creating opportunities for them to serve as value-added business advisors. Nonetheless, challenges such as cybersecurity risks, regulatory uncertainties, and resistance to change must be addressed. The study's limitations include its reliance on secondary data and the rapid advancement of technology, which may necessitate future updates. Overall, digitalization is not only transforming the way accounting is conducted but also paving the way for innovation and growth within the profession.
Efektivitas Pengelolaan Badan Usaha Milik Desa (BUMDES) Dalam Mendukung Pemberdayaan Dan Kesejahteraan Ekonomi Masyarakat Desa Lawe Sumur Maruansah; Edi Jamaris
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 02 (2026): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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Abstract

Village Fund allocations from the State Budget (APBN) aim to foster village economic autonomy through Village-Owned Enterprises (BUMDes). This study analyzes the effectiveness of Village Fund management through BUMDes and its impact on community economic welfare in Lawe Sumur Village, Babul Rahmah District. Employing a descriptive qualitative approach, data were gathered via observation, in-depth interviews with 15 purposive informants, and documentation, analyzed using the Miles and Huberman interactive model. The findings indicate that BUMDes management effectiveness is moderately effective (achieving approximately 75%), primarily sustained by the serving unit (refill drinking water depot) and the banking unit (microcredit savings and loans). BUMDes measurably contributes to Village Original Income (PADes), creates local jobs, and facilitates micro-enterprise capital. Nevertheless, economic welfare impacts remain unevenly distributed across the broader community due to limited socialization, capital constraints, and the dormancy of four planned brokering and trading units. Strengthening managerial capacity, governance transparency, and business diversification based on local potential are essential to ensure that BUMDes benefits are realized inclusively and sustainably.
AUDIT REPORT LAG KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020-2024 Minawati Minawati; Rina Malahayati; Edi Jamaris
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10709

Abstract

The late publication of a company's financial report is known as Audit Report Lag. Timeliness in submitting financial reports is crucial and is governed by various official regulations. This should encourage public companies to report their financial statements on time. The purpose of this study is to determine and analyze the effect of Financial Audit Report Lag on Manufacturing Companies Listed on the IDX in 2020-2025. This research uses a quantitative approach. The sampling technique used in this study is a census method or saturated sampling, where the entire population is used as a sample. Therefore, the total population used in this study is 12 Manufacturing Companies in the Food and Beverage Subsector x 5 years = 60 data. The type of data used in this study is quantitative data with secondary data sources, namely company financial reports. The collected data were tested using descriptive statistics, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis testing using SPSS software. Profitability partially had a positive and significant effect on audit report lag. Solvency partially had a negative and significant effect on audit report lag. Company size partially had a positive and significant effect on audit report lag. Profitability, solvency, and company size simultaneously had a positive and significant effect on audit report lag. Variations in the variables Profitability, solvency, and company size explained 52.5% of their effect on audit report lag, while the remaining 47,5% was due to variations in other variables not explained in this study, such as cash flow, etc.
Co-Authors Andiansyah, Farma Ardi Hirmansah Bahrul Ilmi Deden Sumoharjo Harun Harasid Maruansah Michel Kasaf Minawati Minawati Natanael, Yunita Althin Rila Fatmawati Rila Maufira Rina Malahayati Saddam Hasrul Taufik Taufik Tri Pertiwi Utama, Indra