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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) el-Amwal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Akuntansi: Jurnal Riset Ilmu Akuntansi Semantik : Jurnal Riset Ilmu Pendidikan, Bahasa dan Budaya Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Journal of Islamic Economics and Finance Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Manajemen Bisnis Era Digital Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Intelek Insan Cendikia Jurnal Strategi Bisnis Teknologi Jurnal Transformasi Bisnis Digital Jurnal Manajemen Kewirausahaan dan Teknologi Bridge: Jurnal Publikasi Sistem Informasi dan Telekomunikasi Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Manajemen Bisnis Digital Terkini Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JAMBE: Jurnal Akuntansi Manajemen Bisnis dan Ekonomi
Rayyan Firdaus
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi terhadap Efektivitas Transaksi E-Business di indonesia Icha Riani; Rayyan Firdaus
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2671

Abstract

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.
Analisis Pengaruh Pengolahan Transaksi Penjualan terhadap Kualitas Informasi Akuntansi Penjualan Diperusahaan Dagang Ade Andriana Salsabila; Rayyan Firdaus
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2672

Abstract

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.
Peran Sistem Pengendalian Internal dalam Meminimalkan Risiko pada Siklus Pembelian: Studi Kasus The Wing Es-Hotel Annisa Sagala; Rayyan Firdaus
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2674

Abstract

Internal control systems have a crucial role in minimizing risks that can occur in the purchasing cycle in organizations, including in the hotel industry. This research aims to analyze the role of the internal control system in mitigating risks in the purchasing cycle at The Wing Es-Hotel. This research uses a case study approach with data collected through interviews, observation and documentation. The research results show that implementing an effective internal control system can identify potential risks such as errors in supplier selection, non-conformity of goods received, and uncontrolled expenditure. By having control elements such as proper authorization, authority and internal audit, these risks can be minimized. This study provides recommendations for The Wing Es-Hotel to improve sustainability monitoring and evaluation of the internal control system to support operational efficiency financial losses
Implementasi Prinsip Akuntansi Syariah dalam Upaya Menghindari Praktik Riba terhadap Transaksi Pinjam Meminjam Windi Anggriyani; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.579

Abstract

This research aims to analyze how to implement the principles of Islamic accounting in an effort to avoid usury practices in borrowing and lending transactions in financial institutions. In the world of Islamic finance, it is explained that usury is not permitted because it is something that is forbidden in Islam. This type of research uses a descriptive qualitative approach with a case study methodology on several Islamic financial institutions in Indonesia. Data was collected through interviews, observations, and document analysis. Research findings indicate that the proper and accurate application of Islamic accounting principles can ensure that borrowing and lending transactions conducted within Islamic financial institutions are free from usury practices. Islamic financial institutions tend to implement financing schemes such as murabaha, mudarabah, and musharakah. Furthermore, transparent financial reports that comply with Islamic principles are also key to avoiding usury practices. This research also identifies several challenges faced by Islamic financial institutions in implementing Islamic accounting principles, including the lack of human resources with competent understanding in this field.
Transformasi Akuntansi Syariah di Era Digital: Peluang dan Tantangan bagi Lembaga Keuangan Islam Mesya Nandawani Manik; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.585

Abstract

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.
Implementasi Prinsip-Prinsip Akuntansi Syariah dalam Pengelolaan Keuangan Perusahaan Juvent Ade Pratama; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.598

Abstract

Implementation of sharia accounting principles in company financial management is important in the current context of economic globalization. Literature studies show that these principles not only cover aspects of compliance with sharia law, but also emphasize transparency, fairness and sustainability in business practices. The application of sharia accounting principles aims to ensure that all company financial activities are in accordance with Islamic ethical values, such as the prohibition of usury, speculation and other unethical practices. This not only increases company compliance with religious laws, but can also increase trust from investors and the general public. Some of the main principles applied in sharia accounting include transparency in financial reporting, avoidance of usury, fairness in the distribution of profits and losses, as well as consideration of social and environmental aspects. By applying these principles, companies can create a business environment that is more sustainable and oriented towards the values ​​of justice. Literature studies also show that challenges in implementing sharia accounting include the lack of clear international standards, as well as complexity in the interpretation of principles that vary between countries. However, the long-term benefits of implementing these principles are expected to provide significant added value both in terms of finances and company reputation.
Pengaruh Pembiayaan Akad Musyarakah terhadap Profitabilitas Bank Syariah di Indonesia Selfiana Dewi; Rayyan Firdaus
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i6.601

Abstract

According to current trends, there is a need for Islamic banks both in quantity and quality. Customers will think about and choose Islamic banks more often as quality improves. The quality of Islamic banks can be improved by looking at their performance and sustainability capabilities which are influenced by the quality of funding or investment. This sharia bank, which was founded by considering these two types of financing, uses sharia banking as its financing fund distribution product. These banks finance transactions with the aim of making money. based on the results of collaborative projects implemented based on musyarakah agreements and profit sharing principles. Musyarakah financing is a collaborative effort between capital owners to run a particular business in accordance with sharia principles, with both parties participating in the success of the business. parties according to predetermined ratios, and losses are allocated according to capital advice. In the financial industry, bank performance is one of the main indicators of health. One method for evaluating bank operations is to use metrics to measure profitability, which is usually called ROA or profit assets. ROA is a capability metric; a business makes money by using all its resources and skills. A bank will make more money and have a better asset utilization position if its return on assets (ROA) is higher. In other words, ROA can show how effectively managers allocate resources to generate profits.
Tantangan Dan Peluang Jaringan 5G Dalam Meningkatkan Operasional Perusahaan Mesya Nandawani Manik; Rayyan Firdaus
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 3 (2024): JULI: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i3.1026

Abstract

5G (5th Generation) networks are a major breakthrough in the world of wireless communication technology that offers much faster data transfer rates, very low latency, and greater capacity compared to previous generations. The development of 5G networks brings both challenges and opportunities for enterprises in improving their operations. The main challenges include large infrastructure investments, limited frequency spectrum, data security and privacy, and compatibility and interoperability with existing technologies. On the other hand, the opportunities offered by 5G networks include better connectivity for the Internet of Things (IoT), real-time communication with low latency, real-time analysis of big data, virtual and augmented reality applications, and the development of innovative new services and business models. To capitalise on these opportunities, companies need to invest in 5G technology, develop the right digital strategy, pay attention to data security and privacy aspects, and collaborate with relevant parties. By facing the challenges and properly utilising the opportunities of 5G networks, companies can achieve a competitive advantage and drive sustainable business growth in this increasingly digital era. This research adopts a systematic literature review (SLR) approach to investigate and analyze literature relevant to corporate business transformation.
Penerapan Sistem Informasi Manajemen dalam Meningkatkan Efisiensi Perusahaan Indriani Azzahra; Rayyan Firdaus
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 3 (2024): JULI: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i3.1040

Abstract

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.
Pengaruh Implementasi Akuntansi Syariah Terhadap Nilai Perusahaan: Tinjuan Berdasarkan Bagan Akuntansi Syariah Kontemporer Zulfahmi Zulfahmi; Rayyan Firdaus
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i4.1389

Abstract

The implementation of Islamic accounting in the business world has gained increasing attention as awareness grows regarding the financial and operational principles outlined by Islamic law. Islamic accounting, which adheres to the principles of Shariah, aims to ensure that a company's transactions and financial reports comply with Islamic guidelines. This paper aims to analyze the impact of the implementation of Islamic accounting on firm value, with a focus on examining the contemporary Islamic accounting framework, which includes structures and methodologies for more transparent reporting. This research also identifies factors that can strengthen or hinder the adoption of Islamic accounting in improving a company’s financial performance, as well as its impact on investor perceptions. The analysis results indicate that companies consistently applying Islamic accounting principles can enhance investor trust, thereby improving the company's value. Thus, the implementation of Islamic accounting can be an effective strategy to enhance the credibility and competitiveness of a company in a market increasingly focused on ethical and transparent financial practices.
Co-Authors Abigail Claudya Sesa Ade Andriana Salsabila Ade Sulistiawati Adraqal Mona Al Syauqan Aldo Gunawan Alia Fawwaz Amanada Putri Wijaya Amelia Nuranjani Ananta Putri Oktafianti Anggini Widya Putri Anis Agita Anis Shafa Anna Fadhila Annisa Desviana Annisa Qur'aini annisa quraini Annisa Sagala Ardiana Rahmadania Arriza Khana Artauli Mahdalena Br Sinaga Artika Dewi Putri Astina Siagian Athaya Hargita Audya Cantika Putri Ayunita Balqis Humaira Cessarani Syah Anggi Pane Chairy Ramadhan Cut Khaisa Ulvia Cut Mutia Darma Dewi Dera Safitri Desy Rizkia Devi Aulia Sari Dian Mahera Dinda Putri Ramadani Dini Rahma Sani Doni Sutanto Eka Yanti Elke Dwi Soraya Evi Juliani Farah Fadila Fatanah Azzahra Adifa Fazillah Turrahmi Fa’ahakhododo Firman Adi Hazrina Panjaitan Hendika Siringoringo Heri Wibowo Hidayatussa’adah Icha Riani Ichsan Ichsan Idawarni idawarni idawarni Indah Nirwana Sari Indriani Azzahra Intan Maulina Intan Putri Wiriko Ira Wahyuni Irma Safitri Juni Purnama Wati Juvent Ade Pratama Kamilia Inda Tuffahatii Karina insani tumangger Kevin Wantoper Khaira Amelia Laina Fitri Larasati siregar Linda Puji Kesuma Liza Ulfitri M. Aulia Fitra Purba Mauizatul Hasanah Mega Yuwanda Mesya Nandawani Manik Mhd Yudha Sirgi Ardhana Mira Ryanti Mirza Noer Rahman Misjelina Br Surbakti Muhammad Eggy Atamy MUHAMMAD ILHAM Muhammad Rafiqi Damanik Muhammad Rifki Prayoga Mujiburrahman Mujiburrahman Mujiburrahman Mukhlish Muhammad Nur Mulia Sariatul Jannah Munardi Munardi Munasarah Munawarah Munawarah Naira Azzahra Nakita Sisilia Natria Aminarti Nazaruddin Wali Nazli Hasan Nazwa Arifa Siregar Nia Nazwa Aulia Pane Niswatul Ajmi Nita Khairani Siregar Nova Crusita Hutabarat Novia Ardana Siregar Nur Aida NUR FAUZIAH Nurhaliza Nurhaliza Nuriani Nuriani Nurul Monika Larasati Okvia Dera Utami Putri Nabillah Julia Putri Zakia Rahma R Deci Fadillah Rafila Khansa Rahmah Nabila Putri Raif Ratu Rifka Raja Irama Pujangga Randy Luther Manik Rayyan Hidayat Revira Revira Ria Resti Sinaga Rifqi Arrazaq Rikeniateni Rina Kurniati Saragih Ripaldo Hamonangan T Riris Sri Mariani Br. Tobing Riska Mulfadillah Riska Pricilia Rizki Zaskiyah Daulay Rizky Juliana Tanjung Rona Juliyanda Roza Sahara Rozatul Ikhwa Rusli Rusli Ryan Fahlevi Ryan Kurniawan Ritonga Safira Armah Safira Nurul Huda Safriana Safriana Safriani Safriani Sahibatun Rahma Sahrul Hamdi Lubis Saidatun Nuri Sarah Umairoh Selfiana Dewi Sentiyani Sentiyani Siti Aqila Zahra Nasution Sittong Parluhutan Panjaitan Sri Wahdini Suriani Suriani Suriani syahfira, hermalia Syifa Thahira Yusral T. Zakil Mubarak Tassya Putri Azzahra Tasya Azzura Tasya Putri Azzahra Teri Agustina Tiar Reni Yulwanda Tiara Putri Utami Tiur Herlina Yanti Hutagalung Trie Yolanda Sari Tuti Astuti Ullya maksum Ulya Najla Salsabila Ulya Salsabila Vera Diyah Anggriani Viya Aurelia Salsabila Weni Aulia Utami Windi Anggriyani Windi Nandina Winna Irafia Pohan Wirda neli Wirdatul Husna Wulan Putri Ani Yasyfa Hauna Varin Yesa Mayasari Zahara Zahara Zahara Zulfahmi Zulfahmi