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ASET TETAP, HUTANG JANGKA PANJANG, MODAL, DAN LABA BERSIH PERUSAHAAN OTOMOTIF DI INDONESIA Dwi Rahayu; Andre Karel Lewis Lewis; Batista Sufa Kefi
JURNAL STIE SEMARANG Vol 15 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i1.615

Tujuan penelitian untuk mengetahui pengaruh aset tetap, hutang jangka panjang, modal terhadap laba bersih perusahaan otomotif di Indonesia. Populasi penelitian adalah perusahaan otomotif di Bursa Efek Indonesia (BEI), sampel dipilih menggunakan metode purposive sampling dengan 42 data amatan diperoleh setelah melakukan pengamatan selama 6 tahun yaitu tahun 2014 - 2019. Data diolah dengan software statistik SPSS versi 26, dianalisis menggunakan teknik regresi linear berganda, dan pengujian hipotesis menggunakan Uji t. Hasil penelitian menunjukan ; a) aset tetap (X1) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia dengan t hitung = 2,351 > t tabel = 1,69552 nilai signifikansi sebesar 0,025 < a = 0,05. b) hutang jangka panjang (X2) tidak berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia, t hitung = 1,634 < t tabel = 2,03951 nilai signifikansi sebesar 0,112 > a = 0,05. c) Modal (X3) berpengaruh terhadap laba bersih perusahaan otomotif di Indonesia , dengan nilai t hitung = 4,423 > t tabel = 2,03951 nilai signifikansi sebesar 0,000111 < a = 0,05. Perusahaan otomotif di Indonesia hendaknya memperhatikan variabel yang mempengaruhi laba bersih agar perusahaan terus berkembang. Untuk peneliti mendatang bisa menambahkan jumlah sampel penelitian dan meneliti kembali Hutang Jangka Panjang.

Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

Pemahaman Akutansi, Sistem Pengendalian Internal Dan Teknologi Informasi Yang Mempengaruhi Kualitas Laporan Keuangan Pada Era Pandemi Covid-19 Bayu Susanti; Bagus Kusuma Ardi; Batista Sufa Kefi
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.269

The purpose of this study was to determine the effect of understanding accounting, internal control systems and information technology on the quality of CV's financial reports. Woodpoindo Semarang in the Era of the Covid-19 Pandemic. The population in this study are managers and their staff and the financial management section, while the sample is 45 employees. The research data were tested for normality with classical assumptions and processed with the SPSS Version 23.0 program, then analyzed using multiple linear regression. The results of the study are as follows: 1.) Understanding of accounting has no effect on the quality of financial reports as evidenced by the t-value of 0.468 which is less than the t-table value of 1.682 and the significance number of 0.642 is greater than the α value of 0.05. Thus H1 is rejected. 2.) The internal control system has a positive effect on the quality of financial reports as evidenced by the t-count value of 19.785 greater than the t-table value of 1.682 and a significance number of 0.000 which is less than the α value of 0.05. Thus, H2 is accepted. 3.) Information technology has an effect on the quality of financial reports as evidenced by the t-count value of 3.576 greater than the t-table value of 1.682 and a significance number of 0.001 which is less than the α value of 0.05. Thus, H3 is accepted.

Influence Of Accounting Information Systems, Control Internal And Work Motivation On Performance Employees At PT. Selalu Cinta Indonesia Rozza Sugmawati; Bagus Kusuma Ardi; Batista Sufa Kefi
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.73

The purpose of this research is to determine the influence of accounting information systems, internal control systems and work motivation on employee performance at PT. Selalu Cinta Indonesia. The research location is at PT. Selalu Cinta Indonesia Semarang. Analysis tools use data reduction, presenting data, and verifying conclusions. The analysis method used is multiple linear regression. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. The research results showed that the Accounting Information System (X1) had a significant positive effect on employee performance (Y). Internal Control (X2) has a significant positive effect on employee performance (Y). Work motivation (X3) has a significant positive effect on employee performance (Y).

Fraud Detection Using Artificial Intelligence and Big Data Analytics in Accounting: A Systematic Literature Review Rosiana Ramadhon; Emma Rani Nuristya; Batista Sufa Kefi; Bagus Kusuma Ardi; Sodikin Manaf
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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

This study reviews the development and application of artificial intelligence (AI) and big data analytics (BDA) for fraud detection in accounting and auditing. The review adopts a systematic literature review approach guided by PRISMA principles and synthesizes 20 peer-reviewed and scholarly sources covering data mining, machine learning, natural language processing, deep learning, audit analytics, and big data. The literature indicates that AI and BDA extend fraud detection from periodic, sample-based procedures toward continuous, risk-oriented analysis of large volumes of structured and unstructured data. Machine learning methods, including logistic regression, support vector machines, decision trees, ensemble methods, neural networks, and deep learning, are increasingly used to classify suspicious observations and identify nonlinear fraud patterns. BDA strengthens these models by integrating financial ratios, transaction records, audit evidence, textual disclosures, management commentary, and external information. The review also identifies persistent challenges involving class imbalance, data quality, explainability, privacy, model bias, cybersecurity, and auditor competencies. Overall, the evidence suggests that AI and BDA are most effective when deployed as decision-support mechanisms that complement professional skepticism and audit judgment rather than replace them. Future research should emphasize multimodal data integration, explainable AI, real-time analytics, robust validation across jurisdictions, and governance frameworks for responsible AI-enabled accounting and auditing.

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