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THE INFLUENCE OF ENVIRONMENTAL KNOWLEDGE AND LIFESTYLE ON PURCHASE INTENTION OF ECO-LABELED BEVERAGE PRODUCTS Asri Ady Bakri; Masbullah Masbullah; Dhiana Ekowati; Muhammad Ridhwan; Basuki Winarno
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19364

Abstract

Pengukuran pengetahuan lingkungan generasi Z, analisis dampak pengetahuan lingkungan terhadap niat generasi Z membeli minuman kemasan, dan analisis pengaruh gaya hidup terhadap niat generasi Z membeli minuman kemasan menjadi tujuan utama penelitian ini. Untuk memperoleh data penelitian ini, survei online digunakan. Generasi Z, yang membeli barang-barang kemasan, merupakan populasi penelitian. SEM-PLS dengan SmartPLS adalah metode analisis yang digunakan. Temuan penelitian ini menunjukkan bahwa anggota generasi Z memiliki pemahaman yang sangat baik terhadap lingkungan. Kemungkinan melakukan pembelian sangat dipengaruhi oleh informasi lingkungan. Niat membeli secara signifikan dipengaruhi oleh gaya hidup.
Menelusuri Dampak Kompetensi Keuangan, Struktur Kepemilikan, Dan Dukungan Pemerintah Terhadap Kinerja Keuangan Umkm Jana Sandra; Ervan Susilowati; Asri Ady Bakri; Dian Safitri Pantja Koesoemasari; Tommy Indra Gunawan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3803

Abstract

Penelitian ini menginvestigasi dampak kompetensi keuangan, struktur kepemilikan, dan dukungan pemerintah terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Dengan menggunakan analisis kuantitatif, penelitian ini mengungkapkan bahwa kompetensi keuangan yang kuat secara positif mempengaruhi keberhasilan keuangan UMKM, yang mengarah pada profitabilitas yang lebih tinggi dan likuiditas yang lebih baik. Bisnis milik keluarga dan koperasi menunjukkan hasil keuangan yang menjanjikan, karena visi jangka panjang dan pendekatan yang berpusat pada pemangku kepentingan. Sebaliknya, usaha perseorangan dan kemitraan menunjukkan hasil keuangan yang beragam. Selain itu, dukungan pemerintah, termasuk akses pendanaan, insentif pajak, dan layanan pengembangan bisnis, memainkan peran penting dalam meningkatkan kinerja keuangan UMKM. Studi ini menekankan efek sinergis ketika kompetensi keuangan, struktur kepemilikan, dan dukungan pemerintah digabungkan, yang mengindikasikan pentingnya pendekatan holistik. Temuan ini menyoroti perlunya para pembuat kebijakan dan pemangku kepentingan untuk mempertimbangkan berbagai faktor dalam mendukung kesuksesan UMKM, mendorong lingkungan yang kondusif untuk pertumbuhan dan keberlanjutan mereka dalam lanskap bisnis yang dinamis.
Analysis Of The Influence Of Managerial Ownership, Organization Size, Debt Contracts And Information Systems On Manufacturing Company Accounting Systems Imam Hanafi; Asri Ady Bakri; Tanti Widia Nurdiani; Samuel PD Anantadjaya; Hartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1634

Abstract

This study examines manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022 in order to ascertain the impact of managerial ownership, knowledge asymmetry, loan contracts, and company size on accounting conservatism. 34 businesses were utilized as a sample in this study. Purposive sampling was the method of sampling employed in this investigation. Multiple regression analysis was used in this study to evaluate the hypothesis. The findings demonstrated a substantial relationship between management ownership and accounting conservatism. Accounting conservatism is significantly impacted by contract debt. Accounting conservatism is significantly influenced by company size. While accounting conservatism is unaffected by information asymmetry. Accounting conservatism as assessed by BTMR is influenced by managerial ownership, knowledge asymmetry, debt obligations, and firm size collectively.
Impact of Tax Knowledge, Tax Rates, Tax Payment Methods, Tax Sanctions on Taxpayer Compliance LevelsMicro Small and Medium Enterprises Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/stfetk37

Abstract

The objective of this inquiry is to evaluate the impact of tax knowledge, tax rates, tax payment mechanisms, and tax sanctions on compliance among MSME taxpayers in Sumenep, Madura. The X variables consist of tax knowledge, tax rates, tax payment mechanisms and tax penalties. The Y variable is Micro Small and Medium Enterprises taxpayer compliance. The population consists of MSME taxpayers. The sampling technique used simple random sampling, and 132 sources were obtained. The data used is primary data taken using a questionnaire. This research uses a multiple linear analysis method processed with SPSS 24. The results of this research show that partially tax knowledge has a significant impact of 0.047. Tax rates have a significant effect of 0.000, tax payment mechanisms have a significant effect of 0.002 and tax penalties have a significant effect of 0.023. Meanwhile, simultaneously tax knowledge, tax rates, tax payment mechanisms, tax sanctions have a significant impact on taxpayer compliance of 0.000.
Literature Review: How Competency, Auditor Professionalism, and Integrity Influence Internal Audit Quality Asri Ady Bakri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 1 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/dcen7x47

Abstract

Previous research is very important in a research or scientific article. Relevant research functions to strengthen theories and phenomena of relationships or influences between variables. This article reviews. Factors that influence Internal Audit Quality, namely: Competence, Auditor Professionalism and Integrity. The purpose of writing this article is to determine the influence of Competency, Auditor Professionalism and Integrity on Internal Audit Quality. Article results are: Competency, Auditor Professionalism and Integrity influences Internal Audit Quality.
IMPROVING INTERNAL AUDIT QUALITY THROUGH SELF EFFICACY AND PROFESSIONAL ETHICS WITH TOP MANAGEMENT SUPPORT AS A MODERATION VARIABLE Tuti Dharmawati; Asri Ady Bakri; Endah Prawesti Ningrum; Mahdi Mahdi; Nicholas Renaldo
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10642

Abstract

This research aims to empirically analyze Internal Audit Quality Improvement through Self Efficacy and Professional Ethics with Top Management Support as a Moderating Variable. The population in this study are all auditors who work for state-owned banks in the DKI Jakarta area. Sampling was carried out by using purposive sampling method and the number of samples was 82 respondents. The primary data collection method used is the questionnaire method. Data were analyzed using the Moderated Regression Analysis (MRA) technique. The research results show that 1) Self efficacy has a significant effect on audit quality, 2) Professional ethics has a significant effect on audit quality, 3) Self efficacy and professional ethics have a significant effect on audit quality, 4) Top management support moderates the relationship between self efficacy and audit quality, and 5) Top management support moderates the relationship between professional ethics and audit quality . These findings reveal that if a company wants to improve the quality of internal audits, the company must also improve self-efficacy, professional ethics and top management support.
FRAUD PREVENTION: AN REVIEW THROUGH GOOD CORPORATE GOVERNANCE AND INDIVIDUAL MORALITY HM. Ridlwan Hambali; Sunday Ade Sitorus; Teguh Setiawan Wibowo; Asri Ady Bakri; Bambang Sucipto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9063

Abstract

This research is motivated by an increase in fraud cases in companies. This study aims to determine and analyze the influence of good corporate governance and individual morality on fraud prevention. The research method used in this research is descriptive method with a quantitative approach. The sample in this study were 100 employees using random sampling technique. Data collection using questionnaires distributed to company employees. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS tools. The results of this study indicate that 1) Good corporate governance has a positive and significant effect on fraud prevention, 2) Individual morality has a positive and significant effect on fraud prevention, and 3) Good corporate governance and individual morality have a positive and significant effect on fraud prevention. The findings of this study suggest that if companies want to improve fraud prevention, companies must also improve good corporate governance and individual morality.
Lecturers’ Individual Factors of Knowledge-Sharing Behavior: A Study in Islamic Higher Education Institutions in Indonesia Suhra Wardi; Mardi Widodo; Asri Ady Bakri
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 001 (2023): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2023)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i001.5484

Abstract

This study aims to analyze lecturers' knowledge-sharing behavior at Indonesian Islamic universities. Knowledge-sharing behavior is reviewed based on individual attitude factors and individual expectations, which are developed into six question items that have been qualitatively validated by experts. This research was conducted on lecturers at Islamic-based tertiary institutions in Indonesia. Data were collected using survey techniques with the help of Google Forms. The data were analyzed using the frequency and percentage tabulation approaches. The results of the data analysis show that lecturers have an individual attitude factor of 86.1% and a personal expectation factor of 78.2%. As an implication, knowledge-sharing behavior can be increased through individual attitude factors such as awareness of increasing and developing knowledge and as a contribution to the institution.
Transparansi sebagai Moderasi Pengaruh Tingkat Pendapatan dan Literasi Zakat terhadap Minat Bayar Zakat Melalui Baznas Dewi Maharani; Imron Natsir; Achmad Napis Qurtubi; Asri Ady Bakri; Dodi Irawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4303

Abstract

Tercatat didalam kitab suci Al Qur’an. Zakat adalah salah satu bentuk kewajiban amal yang wajib dibayar oleh seluruh umat Islam. Zakat diartikan sebagai upaya pemurnian, karena membayar zakat dianggap sebagai bentuk ibadah dan menurutnya menjadikan investasi sosial. Penelitian ini bertujuan untuk mengetahui transparansi sebagai moderasi pengaruh tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas. Analisis saat ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah muzakki yang pernah membayar zakat. Hasil penelitian ini telah menemukan bahwa tingkat pendapatan dan literasi zakat berpengaruh terhadap minat bayar zakat melalui Baznas. Transparansi sebagai variabel moderasi mampu memoderasi tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas dalam penelitian ini.
Pengaruh Peran Teknologi Blockchain terhadap Efisiensi Proses Pelaporan Keuangan dan Akuntansi pada Industri Perbankan di Indonesia Loso Judijanto; Eko Sudarmanto; Asri Ady Bakri; Edy Susanto; Ummu Kalsum
Sanskara Akuntansi dan Keuangan Vol. 2 No. 03 (2024): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i03.388

Abstract

This research investigates the influence of blockchain technology on the efficiency of financial reporting and accounting processes in the banking industry in Indonesia. Through quantitative analysis involving 200 professionals from Indonesian banks and financial institutions, this research examines perceptions, correlations and predictive relationships related to blockchain adoption and financial process efficiency. These findings reveal a positive perception of blockchain's impact on financial processes, with higher levels of blockchain adoption associated with better efficiency metrics such as transaction processing time, data accuracy, and auditability. Regression analysis further confirms blockchain adoption as a significant predictor of financial reporting and accounting efficiency, even after controlling for organizational size, technological infrastructure, and regulatory environment. The results of this research underscore the transformative potential of blockchain technology in revolutionizing financial processes and driving operational excellence in banks in Indonesia.
Co-Authors A. Idun Suwarna Achmad Napis Qurtubi Ade Onny Siagian Adrin Pilua Agry Alfiah Agus Sevtiana Akbar Gifari Akhmad Al Aidhi Akhmad Ramli Al Halik Alvianita Gunawan Putri Andriya Risdwiyanto Andy Ismail Anita Bawaiqki Wandanaya Aprih Santoso Arief Yanto Rukmana AUGUSTA DE JESUS MAGALHAES Bambang Sucipto Basuki Winarno Bekti Setiadi Chairul Insani Cut Susan Octiva D Purnomo Dafid Ginting Darwis Deni Riani Devin Mahendika Dewi Maharani Dewi Mariam Widiniarsih Dhiana Ekowati Dicky Jhon Anderson Butarbutar Djoko Wijono Dodi Irawan Edy Susanto Eko Cahyo Mayndarto Eko Priyojadmiko Eko Susanto Endah Prawesti Ningrum Ervan Susilowati Eva Purnamasari Fatimah Fatimah Feri Sanjaya Firda Salsabila Sivana Putri Fitri Novilia Fitria Meisarah Frans Sudirjo Gamar Al Haddar Gusneli Gusneli 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 Indriastiningsih, Erna Irmawati S Iwan Sopwandin Jacomina Vonny Litamahuputty Jana Sandra Koesoemasari, Dian Safitri Pantja Kraugusteeliana Kraugusteeliana Lia Nurina Loso Judijanto M. Daud Yahya M. Daud Yahya M. Ridlwan Hambali Made Susilawati Mahdi Mahdi Mahdi Maratus Sholikah Mardi Widodo Maria Sihombing Masbullah Masbullah Mesak Yandri Masela Meylia Sari Mohammad Syahidul Haq Muhamad Risal Tawil Muhammad Ade Kurnia Harahap Muhammad Ihsan Dacholfany Muhammad Prasha Risfi Silitonga Muhammad Ridhwan Muhammad Su’un Musran Munizu Mustofa As'ady Nicholas Renaldo Novita Sri Lestari Novrini Hasti Nuratni Botutihe Nurlaili Rahmi Nurmahadi Nurwahyuni Parmini Putri Ekaresty Haes Ramli Semmawi Restu Widyo Sasongko Retnawati Siregar Ricky Ricky Riko Mersandro Permana Rinto Syahdan Rosdianah Rosdianah Roza, Nelli Saida Said Samuel PD Anantadjaya Sarwo Hakim Septianti Permatasari Palembang Sitti Hartati Hairuddin Sri Buana Sri Purwati Subhan Subhan Sucipto, Purwo Agus Sudarmanto, Eko Suhra Wardi Sunday Ade Sitorus Syamsu Alam Syamsuri Rahim Tanti Widia Nurdiani Taupan Taupan Teguh Lesmana 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 Zunaidi, Arif