Article Per Year (5 Year)
p-Index From 2021 - 2026
4.418
P-Index
This Author published in this journals
All Journal Teosofi: Jurnal Tasawuf dan Pemikiran Islam Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Al-Jami'ah: Journal of Islamic Studies JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Wahana Akademika: Jurnal Studi Islam dan Sosial Aqlam: Journal of Islam and Plurality Edukasi Islami: Jurnal Pendidikan Islam Jurnal Basicedu AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JURNAL PENA EDUKASI MES: Journal of Mathematics Education and Science JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Indonesian Journal of Law and Economics Review Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Kinerja Kependidikan (JKK) Devotion: Journal of Research and Community Service Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Absorbent Mind Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Pembelajaran, Bimbingan, dan Pengelolaan Pendidikan Jurnal ADAM : Jurnal Pengabdian Masyarakat Jurnal Basicedu IDARAH : Jurnal Pendidikan dan Kependidikan Global Education Journal Jurnal Inovasi Teknologi Terapan Journal Global Technology Computer Al Bahru Assoeltan: Indonesian Journal of Community Research and Engagement Cocos Bio Muhafadzah: Jurnal Ilmiah Bimbingan dan Konseling Islam ADM : Jurnal Abdi Dosen dan Mahasiswa Iklila: Jurnal Studi Islam dan Sosial Al-Idaroh Raudhah Proud To Be Professionals: Jurnal Tarbiyah Islamiyah Moderation: Journal of Islamic Studies Review Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) ELEMENTICA: Jurnal Pendidikan Madrasah Ibtidaiyah dan Dasar Rahmah
Zuhri Zuhri, Zuhri
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal Global Technology Computer

 1 
Penerapan Sistem Informasi Akuntansi, Tata Kelola, dan Kompetensi Manusia: Analisis Pengaruhnya terhadap Ketepatan Waktu Pelaporan Keuangan dengan Metode Regresi Data Panel Fajrillah, Fajrillah; Zuhri, Zuhri; Almastoni, Almastoni; Tarwiyah, Tarwiyah
Journal Global Technology Computer Vol 5 No 1 (2025): Desember 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jogtc.v5i1.8885

Abstract

This study aims to analyze the effect of Accounting Information Systems (AIS) implementation on the quality of financial reports in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Unlike previous studies that relied on perception data, this study utilizes secondary data sourced from company annual reports to provide more objective evidence. Financial report quality is proxied by audit delay (timeliness), while AIS is measured through the disclosure of Enterprise Resource Planning (ERP) implementation. The moderating variable, Internal Control, is proxied by the frequency of Audit Committee meetings, and HR Competence is proxied by the financial educational background of the Board of Directors. Using panel data regression analysis (via Chow, Hausman, and LM tests), the results show that companies disclosing the use of ERP-based AIS have a significantly higher level of reporting timeliness. Furthermore, moderation effect testing proves that this positive relationship between AIS and timeliness is strengthened by effective internal control and competent human resources at the director level. These findings indicate that technology requires robust governance and adequate human competence to produce quality and timely financial reports. The research implications highlight the importance of a holistic approach to technology investment, where strengthening oversight and improving HR quality must go hand in hand with information system implementation.
Co-Authors Abdul Somad, Abdul Adellia, Juwita Adnan, Mustika Aulia Afriani, Gusma Ahmat Josi Ahyunadi, Ahyunadi Almastoni, Almastoni Amzana, Nurus Anh, Nguyen Thi Lan Ariesa, Yeni Budhisusetyo , Amang Darimus Darimus, Darimus Edi Winata Elfis Suanto Elnovreny, Jane Faizah Faizah Fajrillah, Fajrillah Fatmawati, Fatmawati Fitrah Sari Wahyuni Gunawan, Aryo Ageng Hadiwinarto Hadiwinarto Hidayat Hidayat Intan Aulia Syahputri Irwan Irwan Irwan Irwan Juli Meliza Khairani, Putri Kholifatul Hasanah, Septi Liwanda, Regina Lubis, Ayang Ratu Nita Marpaung, Fenny Krisna Mazaly, Muhammad Rizky Muhammad Rizky Mazaly Mukmin, Agus Munir, Muhamad Misbahul Muslih Hidayat Nastia, Nanda Perangin-Angin, Arsip Purwandari, Elce Putra, Bramana Nanditya Regina Liwanda Riyoko, Budi Rizki, M. Salam, Salam Sarini Vita Dewi Sidhiq Andriyanto Sihotang , Siti Fatimah Sihotang, Siti Fatimah Siti Fatimah Sihotang Sumaryati Sumaryati Surya Wibawa, Surya Susda Heleni Syamsiar, Syamsiar Tartiyoso, Seget Tarwiyah, Tarwiyah Wismanto Wismanto Yahya, Padli Pawaid Yanti Sri Rejeki ZHAFIRA, ATIQAH