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Indikator Audit Delay, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP Pada Perusahaan Pertambangan Nabila Suci Ramadhani; Cris Kuntadi; Rachmat Pramukty
Jurnal sosial dan sains Vol. 3 No. 4 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i4.734

Abstract

Latar Belakang : Perkembangan pasar modal yang terdaftar di Bursa Efek Indonesia kini berkembang pesat. Yang menyebabkan adanya permintaan akan keterbukaan kondisi keuangan suatu perusahaan. Tujuan : Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan, dan ukuran KAP terhadap audit delay. Metode : Populasi dalam penelitian ini adalah perusahaan pertambangan yeng terdaftar di Bursa Efek Indonesia pada 2019-2021. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria yang telah ditentukan dan sampel yang diperoleh sebanyak 22 perusahaan, jadi total sampel adalah 66. Pengujian hipotesis menggunakan regresi linier berganda dengan alat analisis Eviews 12. Hasil pengujian menunjukkan bahwa profitabilitas, solvabilitas, ukuran perusahaan, dan ukuran KAP berpengaruh terhadap audit delay. Hasil : Hasil penelitian ini sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview Indikator Audit Delay : Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Ukuran Kap pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021, suatu studi literatur audit. Kesimpulan: Kesimpulan yaitu guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) profitabilitas berpengaruh terhadap audit delay; 2) solvabilitas berpengaruh terhadap audit delay; dan 3) ukuran perusahaan berpengaruh terhadap audit delay, 4) ukuran KAP berpengaruh terhadap audit.
Strategi Industri Hijau, Pengungkapan Laporan Keberlanjutan dan Pertumbuhan Penjualan terhadap Nilai Perusahaan Sektor Pertambangan Theresia Septrina; Cris Kuntadi; Rachmat Pramukty
Jurnal sosial dan sains Vol. 3 No. 4 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i4.736

Abstract

Latar Belakang : Meningkatkan nilai perusahaan adalah tujuan jangka panjang perusahaan. Representasi nilai perusahaan terlihat melalui harga saham, indikator ini menjadi salah satu landasan bagi pemberi modal dalam memutuskan untuk melakukan pendanaan berupa pinjaman (kreditur) maupun penanaman modal (investor). Untuk mencapai peningkatan nilai perusahaan, dibutuhkan peningkatan kualitas kinerja bisnis, melahirkan strategi-strategi yang bersifat berkelanjutan dan dapat membawa manfaat secara internal maupun eksternal, salah satunya dengan menerapkan operasional berbasis industri hijau. Tujuan : Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah:  1) strategi industri hijau, berpengaruh terhadap nilai perusahaan; 2) pengungkapan laporan berkelajutan berpengaruh terhadap nilai perusahaan; dan 3) pertumbuhan penjualan berpengaruh terhadap nilai perusahaan. Metode : Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari website resmi www.idx.co.id. Sampel adalah perusahaan pertambangan yang terdaftar di BEI periode 2017-2021. Metode analisis data dalam penelitian ini menggunakan Eviews. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi nilai perusahaan, yaitu strategi industri hijau, pengungkapan laporan berkelanjutan, dan pertumbuhan penjualan, suatu studi literatur akuntansi keuangan. Hasil : Strategi industri hijau berpengaruh positif dan signifikan terhadap nilai perusahaan, sehingga apabila kinerja lingkungan semakin tinggi maka akan berpengaruh positif terhadap peningkatan nilai perusahaan, karena respon pasar akan menggunakan aspek kinerja lingkungan sebagai salah satu indikator untuk menilai perusahaan karena berkaitan dengan keberlanjutan usaha perusahaan, sehingga semakin baik kinerja lingkungan perusahaan, maka nilai perusahaannya pun akan meningkat. Kesimpulan: Berdasarkan teori, artikel yang relevan dan pembahasan maka dapat disimpulkan bahwa Strategi industry hijau berpengaruh terhadap nilai perusahaan, Pengungkapan laporan berkelanjutan berpengaruh terhadap nilai perusahaan, Pertumbuhan penjualan berpengaruh terhadap nilai perusahaan, Strategi industry hijau, pengungkapan laporan berkelanjutan dan pertumbuhan penjualan.
INDONESIAN SMES FINANCIAL QUALITY INFORMATION PERFORMANCE AS LEARNING ORGANIZATION Uswatun Khasanah; Dewi Puspaningtyas Faeni; Rachmat Pramukty; Amor Marundha; Tri Yulaeli
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1199

Abstract

SMEs comprise of majority of registered small medium enterprises in the developing countries. They play an important economic role by generating income and employment by contributing significantly to export earnings. Unfortunately, SMEs are not bankable, banks tend to prioritize lending to large companies because of higher risks and high transaction and monitoring cost of SME lending activities. This research observed access to finance support to tourism travel industry in Indonesia. Research location was in Borobudur Temple which located in Magelang City. The temple has attracted many visitors both domestic and international visitors. The temple has become one of the world’s seven wonders and visitor attractions that bring the values of religious harmony and natural human beauty surrounded by towering mountains visited by local and foreign visitors. It was concluded that Financial Information Quality to Bank Accessibility and Performance of SMEs In Asean Economic Community. Keywords : Finance Support, Tourism Travel Industry and SMEs
Analysis of Work-Life Balance and Resilience: For Support Employee Performance in Logistics Company Primadi Candra Susanto; Josua Panatap Soehaditama; Wenny Desty Febrian; Bekti Setiadi; Rachmat Pramukty
International Journal of Integrative Sciences Vol. 2 No. 5 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i5.4186

Abstract

The aim of this scholarly paper is to establish and strengthen the current research outcomes pertaining to the variables examined in this scientific manuscript. The research methodology used is qualitative, using a mini-review of journal articles related to variables, and this will be completed later in this study.  A metric table will be displayed to display scientific articles from various journals in Table 1 and Table 2.  The results of research in this scientific article from the objectives of existing research then the findings by researchers related to the use of variables in this scientific article are proven, true, and strong with the results of research, and also there are several studies from the findings of researchers also related to objects, namely logistics, so in this scientific article the proof is true, strong, and can be used as a basis for further research. There are several variables that are found as gaps to be used in future research by other researchers in the description of scientific articles found and described in this scientific article
Faktor-faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: kemuktakhiran Teknologi, Kemampuan Teknik Personal Sistem Informasi, Program Pelatihan Pengguna dan Dukungan Manajemen Puncak Bunga Aprilia Salsabilla Anwar; Cris Kuntadi; Rachmat Pramukty
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 5 (2023): Juni
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that affect the Performance of Accounting Information Systems, namely the latest technology, Information Systems Personal Engineering Capabilities, User Training Programs and Top Management Support, a financial management literature study. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) cutting-edge technology affects the performance of accounting information systems; 2) Technical Ability of Personal Information Systems affects the Performance of Accounting Information Systems; 3) User Training Programs affect the Performance of Accounting Information Systems; 4) Top Management Support affects the Performance of Accounting Information Systems.
Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi: Partisipasi Pemakai Sistem Informasi Akuntansi, Kemampuan Pemakai Sistem Informasi Akuntansi, Ukuran Organisasi, dan Program Pelatihan Pendidikan Sela Dwi Putri; Cris Kuntadi; Rachmat Pramukty
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 5 (2023): Juni
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

 Accounting information systems are very important in institutions to support the smooth performance of institutions, assessing the performance of an institution requires good and complete financial reports, therefore an accounting information system is also needed which is supported by computerized information technology. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence the performance of accounting information systems, namely the participation of users of accounting information systems, the ability of users of accounting information systems, organizational size, and educational training programs from a study of accounting information systems literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Participation of users of accounting information systems affects the performance of accounting information systems; 2) The ability of users of accounting information systems affects the performance of accounting information systems; 3) Organizational size affects the performance of accounting information systems and 4) Educational training programs affect the performance of accounting information systems
Pengaruh Sistem Informasi Akuntansi Penjualan, Penerimaan Kas dan Pengeluaran Kas Terhadap Pengendalian Internal Lidia Margaretta Purba; Cris Kuntadi; Rachmat Pramukty
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 5 (2023): Juni
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

In research or scientific articles, previous or relevant research is very important because it helps strengthen theories and phenomena of the relationship or influence between variables. In this article, the literature on Accounting Information Systems discusses the components that influence Internal Control, including Accounting Information Systems for Sales, Cash Receipts, and Cash Disbursements. Building a hypothesis of influence between variables is the aim of this paper. The results of this literature research are as follows: 1) Sales Accounting Information Systems affect Internal Control; 2) Cash Receipts Accounting Information System affects Internal Control; and 3) Cash Disbursement Accounting Information System affects Internal Control. 
Pengaruh Penggunaan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan Dwi Renaldy Putra; Cris Kuntadi; Rachmat Pramukty
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 5 (2023): Juni
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence employee performance, namely the use of information technology, effectiveness of accounting information systems and internal control systems, a literature study on human resource management. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Use of Information Technology affects Employee Performance; 2) Effectiveness of Accounting Information Systems affects Employee Performance; and 3) Internal Control System affects Employee Performance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Karyawan Bagian Akuntansi dan Pelatihan Sebagai Variabel Kontrol terhadap Efektivitas Sistem Informasi Akuntansi Vina Hariyati; Cris Kuntadi; Rachmat Pramukty
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.137

Abstract

in this article the factors that influence the effectiveness of the Accounting Information System, namely Information Technology Utilization, Knowledge of Accounting Employees and Training as Control Variables, a literature study of Accounting information systems. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Information Technology Utilization affects the Effectiveness of Accounting Information Systems; 2) Knowledge of Accounting Section Employees affects the Effectiveness of Accounting Information Systems; and 3) Training as a Control Variable affects the Effectiveness of the Accounting Information System.
Pengaruh Teknologi Informasi, Pengendalian Internal dan Kompetensi Pengguna Terhadap Kualitas Sistem Informasi Akuntansi Ninda Sherly Anggraini; Cris Kuntadi; Rachmat Pramukty
Manajemen Kreatif Jurnal Vol 1 No 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1599

Abstract

In a research or scientific publication, previous research is very important. Theories and phenomena of the relationship or influence between variables are strengthened by previous research or ongoing research. Analysis of the Accounting Information Systems literature is used to analyze aspects that affect the Quality of Accounting Information Systems, particularly Information Technology, Internal Control, and User Competence. The purpose of this article is to develop hypotheses about how different variables interact that can be applied to future research. Scientific work is written using a qualitative approach and library research. Examine the theory and the relationship or influence between variables in books and journals that you find online or offline in the library using Mendeley, Scholar, Google, and other sources. The findings of this literature review are as follows: Information Technology influences the quality of accounting information systems; Internal Control affects the quality of accounting information systems; and User Competence affects the quality of accounting information systems.
Co-Authors A'isyah Maratusholeha Achmad, Fauzi Adawiyah, Rofiana Adi Utama Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustian Zen Agustina Yohana Simbolon Agustina, Irene Alfianti, Fifi Nur Alifia Rizky Zalfa Alpandi Adharyanto Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Amor Marundha Ananda Pravista Dewi Ananta Irham Ananta Irham Wiryawan Anggi Kirana Septiani Anggraini, Vella Dwi Annisaa Nurrul Fasya Arfian, Arfian Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Armeita, Ade Aureta Zhabila Eka Putri Azhar, Satrio Waliyudin Azzahra, Salsabila Putri Bambang Karsono Bambang Rudiansah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cut Zia Auralia Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denya Saputri Dermawan, Alif Fito Dessy Ayu Wulandhari Devan Adika Prasetya Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Dewi Ulfah Arini Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Diva Nuraulya Diva Nuraulya Dwi Renaldy Putra Dwikora Harjo Efrianto, Gatot Enjelina, Widhya Nur Estiawan, Belva Yulivio Estu Kinasih Evline Caroline Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fenny Zyahwa Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Giacinta Tiara Elfranti Bolly Gustini Sianturi Hadita, Hadita Hafidzi, Muhammad Kamil Hanifah, Afifah Muannis Hapzi Harsa Lathifah Zahra, Heru Irianto Hesti Nur Rahmah Hidayat, Manarul Hidayatullah, Akmal Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Irene Agustina Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lamria Indah Nainggolan Larasati, Hanum Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Malau, Aulia Rohman Manarul Hidayat Mangkupradja, Didi Rochyadi Marunda, Amor Marundha, Amor Meli Andriyani Mira Sekar Arumi Muhamad Daffa Fairus Muhammad Hikam Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Nada, Ahmad Naili, Gifara Ismatun Nanditya Andini Natalia Titik Wiyani Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Nurahim, Yudi Nurcahyani, Lala Intan Nurfath, Al Fachri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nurfitria Ramadhanty, Denisa Ratna Tri Hari Safariningsih Raya, Raja Amin Riandini, Anyeu Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Rudiansyah, Bambang Saefani Nur Hanifah Safaat, Birkham Pahmi Safariningsih, Ratna Tri Hari Salsabila, Annisa Septi Rahayu Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati Sitorus, Betris Kristin Sosor Ambar Wati Sri Wulandari Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syihab, Firiyal Luthfi Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tri Widyastuti Tunida Aliyani uswatun khasanah Utamy, Dhea Putri Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wahyudianto, Raafi Catur Wandy, Yusef Wardhana, Fajar Wira Warhana, Fajar Wira Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Daffa Satrio Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yahya, Ananda Intan Fadhilah Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusuf, Fauzi Maulana Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa