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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN BISNIS Atma Jaya Accounting Reseach (AJAR) Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal EduHealth Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Sistim Informasi dan Teknologi Jurnal Krisnadana International Journal of Economics and Management Research Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Innovative: Journal Of Social Science Research Jurnal Akuntansi dan Keuangan West Science Dhana
Asri Ady Bakri
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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PELATIHAN PENGGUNAAN APLIKASI MENDELEY SECARA ONLINE UNTUK PENYUSUNAN DAFTAR PUSTAKA KARYA ILMIAH Muhammad Ihsan Dacholfany; I Nyoman Sudyana; Nelli Roza; Asri Ady Bakri; Jacomina Vonny Litamahuputty; Gamar Al Haddar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Pelatihan penggunaan aplikasi Mendeley secara online merupakan kegiatan pengabdian kepada masyarakat yang bertujuan untuk meningkatkan kemampuan mahasiswa, guru, dan dosen dalam mengoptimalkan penggunaan aplikasi Mendeley untuk penyusunan daftar pustaka karya ilmiah. Pelatihan dilakukan secara daring menggunakan aplikasi Zoom pada tanggal 22 Maret 2023 dengan jumlah peserta sebanyak 32 orang. Dalam era digital yang terus berkembang, penyusunan daftar pustaka merupakan bagian penting dalam penulisan karya ilmiah. Namun, masih banyak kalangan akademik yang belum sepenuhnya memahami dan mampu mengoptimalkan penggunaan aplikasi Mendeley. Hal ini dapat menyebabkan kesulitan dalam mengorganisir referensi dan menyusun daftar pustaka yang sesuai dengan format yang berlaku. Melalui pelatihan ini, peserta diberikan pengetahuan dan keterampilan dalam mengelola referensi menggunakan aplikasi Mendeley, mencatat kutipan, serta menyusun daftar pustaka dengan efisien. Hasil pelatihan menunjukkan peningkatan kemampuan peserta dalam mengorganisir referensi, menghemat waktu dalam penyusunan daftar pustaka, serta meningkatkan literasi digital. Dengan demikian, pelatihan ini memberikan dampak yang signifikan dalam meningkatkan kualitas penelitian dan penulisan karya ilmiah peserta. Diharapkan hasil dari pelatihan ini dapat memberikan manfaat yang nyata dalam pengembangan ilmu pengetahuan dan penelitian di kalangan akademik.
Utilization and development of guidance and counseling applications to support the potential development of vocational students Mohammad Syahidul Haq; Asri Ady Bakri; Tukiyo; Al Halik; Meylia Sari
Jurnal Mantik Vol. 7 No. 1 (2023): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i1.3727

Abstract

Vocational High Schools (SMK) provide technical and skill-based education, but due to a variety of factors, not all students can attain their full potential. The guidance and counseling department at SMK plays a crucial role in assisting students with the development of their potential and personal issues. However, the implementation of guidance and counseling confronts numerous obstacles, including a lack of socialization among students, ineffective counseling reports, and ineffective document storage. The objective of this study is to develop a Guidance and Counseling Information System application that incorporates information technology as a solution to problems in the implementation of guidance and counseling as a business process. The result of this study is that the system's features are tailored to user needs so that it can assist the guidance counselor in monitoring and profiling disruptive students and identifying each student's potential. The conclusion of the study indicates that the proposed features of the guidance and counseling application include reporting convenience for counselors, access for instructors, students, and parents to view counseling reports, and access to student conduct reports for principals. It is anticipated that the research will facilitate the counseling process, enhance data administration, and promote the growth of student potential
Pengaruh Gender, Self-Efficacy Dan Kompleksitas Tugas Terhadap Audit Judgment Pada KAP di Makassar Akbar Gifari; Muhammad Su’un; Asri Ady Bakri
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3712

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gender, self- efficacy, dan kompleksitas tugas terhadap audit judgment pada KAP di Makassar. Hasil penelitian menunjukkan bahwa a) gender berpengaruh positif dan signifikan terhadap audit judgement pada kantor auditor di Kota Makassar. Hal ini berdasarkan cara menghidari resiko, akses informasi, karakteristik emosional sangat mempengaruhi gender terhadap audit judgement. b) self effecacy berpengaruh positif dan signifikan terhadap audit judgement pada kantor auditor di Kota Makassar, berdasarkan pada cara penyelesaian tugas, kemampuan individu, efektifitas dalam bekerja yang mempengaruhi audit judgement. c) kompleksitas tugas berpengaruh positif dan signifikan terhadap audit judgement pada kantor auditor di Kota Makassar. Hal ini berdasarkan tingkat kesulitan tugas dan stuktur tugas. Tingkat kesulitan tugas selalu dikaitkan dengan banyaknya informasi tentang tugas tersebut, sementara struktur tugas terkait dengan kejelasan informasi.
Tinjauan Bibliometrik Terhadap Pemanfaatan Big Data, Analisis Sentimen, dan Kriptokurensi dalam Analisis Pajak Lia Nurina; Sitti Hartati Hairuddin; Asri Ady Bakri; Adrin Pilua
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.257

Abstract

Tinjauan bibliometrik ini mengeksplorasi pemanfaatan Big Data, Analisis Sentimen, dan Mata Uang Kripto dalam analisis pajak, memberikan analisis komprehensif tentang pengetahuan yang ada di bidang interdisipliner ini. Studi ini mencakup publikasi dari tahun 1903 hingga 2023, yang bertujuan untuk mengungkap tren, klaster penelitian, pakar utama, dan arah masa depan dalam domain yang dinamis ini. Kajian ini mengungkapkan pertumbuhan yang signifikan dalam penelitian yang berkaitan dengan integrasi teknologi canggih ke dalam analisis pajak selama dua dekade terakhir. Tren yang menonjol termasuk meningkatnya minat terhadap Analisis Sentimen, dampak mata uang kripto terhadap perpajakan, dan evolusi strategi kepatuhan pajak yang sedang berlangsung yang dipicu oleh analisis Big Data. Analisis kutipan bersama mengungkap kelompok penelitian tematik, mulai dari pengetahuan dan kepatuhan pajak hingga aspek keuangan analisis pajak dan peran motivasi dalam pendidikan pajak. Kelompok-kelompok ini memberikan wawasan tentang bidang-bidang penelitian utama dan tren yang sedang berkembang. Khususnya, penonjolan pengetahuan, perilaku perusahaan, dan sanksi pajak menggarisbawahi sifat analisis pajak yang beragam. Studi ini mengidentifikasi kesenjangan penelitian dan menguraikan arah masa depan, menekankan perlunya kolaborasi interdisipliner lebih lanjut, eksplorasi pertimbangan etika dan hukum, dan investigasi mendalam tentang dampak cryptocurrency terhadap perpajakan.
Level of Acceptance and Use Measurement of Electronic Money Technology Using UTAUT Model Frans Sudirjo; Asri Ady Bakri; Andy Ismail; Putri Ekaresty Haes; Sarwo Hakim
Jurnal Sistim Informasi dan Teknologi 2023, Vol. 5, No. 3
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v5i3.275

Abstract

By increasing transaction speed and decreasing transaction costs, electronic payment innovations make cashless payment systems more effective. Electronic money is used in a variety of transactions, such as paying for commuter line tickets, paying for Trans Jakarta tickets, paying tolls, and shopping at supermarkets. However, in practice, it shows that users' understanding and awareness of electronic money are still not optimal, and there are problems with electronic money reader sensors. Therefore, it is crucial to undertake research on the acceptance and use of electronic money because this is one of the key elements in the system's successful deployment. In order to ascertain the current state of user acceptance and usage of electronic money, this study used the PLS-SEM analytic technique to look at the factors from the UTAUT 2 model that have an impact on user acceptability of electronic money. According to the findings, users who utilize electronic money have behavioral intentions and use behaviors that are 88% and 26%, respectively. Then, of the 12 hypotheses put out, Social Influence on Behavioral Intention and Facilitating Conditions on Behavioral Intention were the two that were rejected. Despite the fact that 60% of new users continue to use electronic money after one to two years, not enough nominal is utilized in a single week, according to the results of using it.
Digital Bank User Acceptance Analysis Using The Extended Technology Acceptance Model Dicky Jhon Anderson Butarbutar; Asri Ady Bakri; Nurlaili Rahmi; Novrini Hasti; Aprih Santoso
Jurnal Sistim Informasi dan Teknologi 2023, Vol. 5, No. 3
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jsisfotek.v5i3.281

Abstract

The Covid-19 pandemic requires banks to provide electronic payments, carry out digital transformation and open up opportunities for financial technology-based companies. Digital transformation in banking requires reliable integration and security between systems. Otherwise, it can become a gap for cyber attacks. Cyber security in banking includes Confidentiality, Integrity, Availability, Non-repudiation, and Authentication. Jenius is the first digital bank in Indonesia that makes it easy for customers to complete transactions and manage finances digitally without going to the bank. This bank was once a victim of a cyber attack that attacked customers with material losses of around 50 billion and non-material losses in the form of decreased bank credibility. Digital Bank also has problems that often occur, such as failing to identify customers, differences in facts on proof of transfer, frequent force close applications, etc. This study aims to determine the effect of security on behavioral intention and other factors that influence behavioral choice in this digital bank using the modified Technology Acceptance Model (TAM) model. The variables used are Confidentiality, Integrity, Availability, Non-repudiation, Authentication, Perceived Security, Perceived usefulness (PU), Perceived Trust, Perceived Ease of Use (PEoU), and Behavioral Intentions. This research uses quantitative methodology by distributing questionnaires to 200 sample customers. The measurement results show that more than half variables are accepted. The four rejected variables are the Confidentiality, Availability, and Non-repudiation variables to perceived security and the Perceived Ease of Use (PEoU) variable for the trust variable. Future research can add several external variables and review the rejected variables.
PENYUSUNAN KARYA TULIS ILMIAH BERBANTU APLIKASI MENDELEY Zulfiah Larisu; Feri Sanjaya; Maria Sihombing; M. Daud Yahya; Riko Mersandro Permana; Asri Ady Bakri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17793

Abstract

Pelatihan "Penggunaan Aplikasi Mendeley Dalam Penyusunan Karya Tulis Ilmiah" dilaksanakan secara online melalui aplikasi Zoom pada 17 April 2023, dengan peserta dari berbagai kalangan termasuk mahasiswa, dosen, dan guru. Tujuan utama pelatihan adalah meningkatkan pemahaman peserta tentang pengelolaan referensi dan keterampilan dalam merancang karya tulis ilmiah yang berkualitas. Hasil dari pelatihan ini mencakup peningkatan pemahaman dan keterampilan peserta dalam memanfaatkan Mendeley, peningkatan efisiensi dalam proses penulisan, peningkatan kualitas karya tulis ilmiah, dan penyebaran ilmu pengetahuan yang lebih luas melalui publikasi dan pertukaran informasi. Selain itu, terbentuknya jaringan kolaborasi antar peserta dari berbagai latar belakang dan peningkatan literasi digital juga menjadi dampak positif dari kegiatan ini. Saran untuk kegiatan serupa di masa depan meliputi diversifikasi materi, dukungan pasca-pelatihan, dan peningkatan promosi. Kesimpulannya, pelatihan ini memberikan manfaat nyata dalam dunia akademis dan penelitian, mempersiapkan peserta untuk menjadi lebih terampil dalam mengelola referensi dan penyusunan karya tulis ilmiah.
Analisis Efektivitas Penggunaan Teknologi Big Data dalam Proses Audit: Studi Kasus pada Kantor Akuntan Publik di Indonesia Asri Ady Bakri; Yusni Yusni; Nuratni Botutihe
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.641

Abstract

Kemajuan teknologi yang pesat telah mengubah lanskap audit, dengan teknologi Big Data yang muncul sebagai disruptor yang signifikan di lapangan. Penelitian ini menyelidiki pemanfaatan dan dampak teknologi Big Data dalam proses audit kantor akuntan publik di Indonesia. Pendekatan metode campuran, yang menggabungkan survei dan wawancara, digunakan untuk mengumpulkan data dari 250 responden, termasuk auditor, manajer, dan profesional TI. Studi ini menemukan bahwa sebagian besar responden melaporkan penggunaan teknologi Big Data yang moderat hingga ekstensif, dengan 34% menggunakannya secara "Sangat" dan 18% menggunakannya secara "Ekstensif". Selain itu, mayoritas responden merasakan dampak positif terhadap kualitas audit (78%), peningkatan efisiensi (79%), dan peningkatan penilaian risiko (85%). Namun, tantangan yang terkait dengan kualitas data, resistensi terhadap perubahan, dan kebutuhan akan keahlian khusus juga diidentifikasi. Rekomendasi untuk memaksimalkan manfaat adopsi teknologi Big Data termasuk memprioritaskan jaminan kualitas data, memberikan pelatihan berkelanjutan untuk auditor, meningkatkan langkah-langkah keamanan data, dan mengembangkan alat Big Data khusus industri. Studi ini berkontribusi pada pemahaman tentang adopsi teknologi di sektor audit dan memberikan wawasan bagi kantor akuntan publik, badan pengawas, dan penelitian di masa depan dalam konteks industri audit di Indonesia.
Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks) Ricky; Chairul Insani; Mahdi; Deni Riani; Asri Ady Bakri
Ilomata International Journal of Management Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i3.817

Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.
Fraud Prevention Through Internal Control and Moral Sensitivity (A Case Study at State-Owned Banks) Ricky; Chairul Insani; Mahdi; Deni Riani; Asri Ady Bakri
Ilomata International Journal of Management Vol 4 No 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i3.817

Abstract

Fraudulent behavior includes any unethical or harmful behavior that affects people, organizations, and environment. The purpose of this study is to examine how internal control, as well as sensitivity and morality can prevent fraud from occurring. There are four state-owned banks participating in this study. To collect the data, questionnaires were distributed to and completed by 100 workers of state-owned banks. Additionally, this study implemented multiple linear regression analysis as its methodology. The findings of this study demonstrate that internal control has a positive and significant impact on preventing fraud with a t count > t table, specifically 4.239 > 1.66023 with a significance value of 0.000, less than 0.05, and moral sensitivity has a positive and significant impact on preventing fraud with a t count > t table, specifically 1.998 > 1.66023 with a significance value of 0.048, less than 0.05.
Co-Authors A. Idun Suwarna Ade Onny Siagian Adrin Pilua Agry Alfiah Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Aprih Santoso Arief Yanto Rukmana Bambang Sucipto Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva Dafid Ginting Darwis Deni Riani Devin Mahendika Dhiana Ekowati Dicky Jhon Anderson Butarbutar Edy Susanto Eko Cahyo Mayndarto Eko Priyojadmiko Eko Susanto Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fatimah Fatimah Feri Sanjaya Fitria Meisarah Frans Sudirjo Gamar Al Haddar Hartono Hartono Hedar Rusman Hendri Hermawan Adinugraha I Nyoman, Sudyana, Ian Astarina Mas'ud Ika Rahayu Satyaninrum Ilham Arief Imam Hanafi Imron Natsir Indra Rustiawan Irmawati S Jacomina Vonny Litamahuputty Jana Sandra Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M. Daud Yahya M. Daud Yahya M. Ridlwan Hambali Mahdi Mahdi Mahdi Maria Sihombing Masbullah Masbullah Mesak Yandri Masela Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Ridhwan Muhammad Su’un Nicholas Renaldo Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurwahyuni Putri Ekaresty Haes Ramli Semmawi Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Samuel PD Anantadjaya Sari, Meylia Sarwo Hakim Septianti Permatasari Palembang Sitti Hartati Hairuddin Sri Buana Sri Purwati Subhan Subhan Sucipto, Purwo Agus Sunday Ade Sitorus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Setiawan Wibowo Tiryono Ruby Tommy Indra Gunawan Tribowo Rachmat Fauzan Tukiyo Tuti Dharmawati Ummu Kalsum Vivid Violin Warkianto Widjaja Yuliantika I. Hady Yusni Yusni Zulfiah Larisu