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All Journal JAKPI Inovasi : Jurnal Politik dan Kebijakan FINANCIAL : JURNAL AKUNTANSI Jurnal Investasi Jurnal Manajemen Bisnis Eka Prasetya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Eksplorasi Akuntansi (JEA) Transekonomika : Akuntansi, Bisnis dan Keuangan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Azizul Kholis, Azizul
Akuntansi, Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Kualitas Informasi, Kualitas Layanan dan Persepsi Manfaat terhadap Kepuasan Pengguna Aplikasi Dana pada Mahasiswa Fakultas Ekonomi Universitas Negeri Medan Panjaitan, Eurica Imannuela Elfri br.; Darma, Jufri; Kholis, Azizul; Siregar, Tapi Rumondanag Sari; Hidayat, Taufik
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1238

Abstract

The DANA application is an important non-cash payment platform for users, especially to assess quality and increase their satisfaction. This research aims to analyze the influence of information quality, service quality and perceived benefits on DANA application user satisfaction among students at the Faculty of Economics, Medan State University. The research population consisted of students who used the DANA application, with a sample of 100 respondents taken using convenience sampling techniques. Data were analyzed using the Partial Least Square (PLS) method via SmartPLS software, which includes the PLS Algorithm test, Bootstrapping, and hypothesis testing with a p-value < 0.05. The analysis results show that the average variance is above 0.5 and the outer loading indicator is greater than 0.7. The first hypothesis, which states that information quality influences DANA application user satisfaction, is accepted with a p-value of 0.000 < 0.05. The second hypothesis, which states that service quality influences DANA application user satisfaction, was also accepted with a p-value of 0.017 < 0.05. The third hypothesis, which states that perceived usefulness influences DANA application user satisfaction, is accepted with a p-value of 0.003 < 0.05.
Analysis Of Strengthening CSR Partnership Networks To Increase Income Generating PTN-BH Azizul Kholis; Nasirwan; Silalahi, Tauada; Muhammad Yusuf
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 4 No. 2 (2023): October 2023
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v4i2.989

Abstract

Income Generating for Unimed is very important to develop because Unimed as a candidate for Legal Entity State Universities in the future is required to be able to increase PNBP from various sectors. However, this CSR potential cannot yet be optimally achieved to become a source of income for Medan State University. This research aims to analyze opportunities and strengthen CSR funding partnership networks that can be implemented by universities. This research uses quantitative techniques in data analysis, namely: testing is carried out on policy determining variables in strengthening CSR partner networks. while testing the relationship between variables is calculated with the help of SmartPLS software. The research results show that support from the industrial world, partnerships and government regulations have an influence on the potential for CSR funds as income generating for universities, while support from universities has no effect on the potential for CSR funds. The government's role in regulating the management of CSR funds provides benefits for universities, especially universities in the PTN BH category.
MANAJEMEN RISIKO DAN FAKTOR YANG MEMPENGARUHI PENGUNGKAPANNYA DI BURSA EFEK INDONESIA TAHUN 2020 Hassanudin, Abdul Fatah; Nurjaman; Kholis, Azizul; Satriawan, Bambang
Jurnal Investasi Vol. 8 No. 2 (2022): Jurnal Investasi April 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i2.204

Abstract

Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini dapat di lihat dari nilai F hitung (13,54) > F tabel (2,25) dan nilai signifikansi 0,000 < 0,05. Keterbatasan penelitian ini hanya pada satu tahun pengamatan sehingga perubahan risiko perusahaan tidak dapat terdeteksi. Saran untuk penelitian selanjutnya agar menambah tahun observasi penelitian.
Good Corporate Governance dan Kinerja Keuangan: Bukti Empiris dari Sektor Perbankan Indonesia Nasirwan, Nasirwan; Ridha, M. Arsyadi; Situngkir, Gomgom; Kholis, Azizul; Habibi, Muhammad Ridha
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3171

Abstract

This study aims to examine the effect of good corporate governance mechanisms on financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The study population includes all banks listed on the IDX during that period, totaling 47 companies. Through purposive sampling, 21 banks were selected as the research sample. The data used were secondary data obtained from company financial reports accessed through the official website www.idx.co.id. Data analysis was performed using multiple regression with the assistance of EViews 13 software. The results of the study indicate that the board of commissioners and the audit committee do not have a significant effect on financial performance. Meanwhile, managerial ownership and institutional ownership were found to have a significant influence on the financial performance of banking companies. These findings broaden our understanding of how the institutional and structural context of Indonesian banking influences the substantive role of GCG. Practically, these findings provide implications for regulators and financial authorities to reevaluate the effectiveness of normative governance policies and encourage banks to improve the quality of GCG implementation more strategically, rather than simply as a form of formal compliance.
The Role of the Cloud in moderating Management Support for the Quality of Hospitality Accounting Information Systems Syah, Dedy Husrizal; Kholis, Azizul; Nugrahadi, Eko Wahyu; Hidayat, Taufik; Sagala, Gaffar Hafiz
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.299

Abstract

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. This study aims to examine the effect of management support on the quality of SIAs moderated by cloud computing. This study uses quantitative methods by distributing questionnaires. The population in this study is the hotel industry in North Sumatra Province. The sampling technique uses purposive sampling with the criteria of all employees in charge of accounting and financial information systems. The collected data was analyzed using Structural Equational Modelling Partial Least Square (SEM-PLS). The findings obtained from this study showed that management support has a significant positive effect on the quality of accounting information systems, then cloud computing also has a significant positive effect on the quality of accounting information systems, and cloud computing moderates significantly positive relationships between management support and the quality of accounting information systems. The results of this study can be used as recommendations for improving efficiency and accuracy and improving the quality of taking proper business management when an organization implements cloud technology
Co-Authors Agus Firmansyah Anjas Pramana Arifa Devi Fitriani Arthur Simanjuntak Dedy Husrizal Syah, Dedy Husrizal Eko Wahyu Nugrahadi Gaffar Hafiz Sagala Hassanudin, Abdul Fatah Iskandar Muda Jufri Darma Jumaidi AW khafi puddin Lukita Ningsih M. Arsyadi Ridha Muhammad Ridha Habibi Z MUHAMMAD YUSUF Nasirwan Nasirwan Nuri Angelina Saragih2 Nurjaman Panjaitan, Eurica Imannuela Elfri br. Pramana, Anjas Satriawan, Bambang Silalahi, Tauada Siregar, Tapi Rumondanag Sari Situngkir, Gomgom Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syaharman Syaharman Taufik Hidayat Zahri Fadli