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All Journal JURNAL SIMTIKA (Sistem Informasi dan Informatika) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pustaka AI : Pusat Akses Kajian Teknologi Artificial Intelligence Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi SWARNA Profit: Jurnal Manajemen, Bisnis dan Akuntansi Center of Economic Students Journal (CSEJ) Jurnal Manajemen Dan Akuntansi Medan Jurnal Elektronika dan Teknik Informatika Terapan Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Jurnal Pengabdian Sosial Advances in Management & Financial Reporting SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik dan teknologi tepat guna Jurnal Akuntansi Syariah (JAkSya)
Hidayat, Teguh
Sekolah Tinggi Ilmu Ekonomi KBP
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Smart Medical Tourism dalam Peningkatan Pelayanan Rumah Sakit Berkelanjutan Eko Syaputra, Aldo; Hendra, Yomai; Hidayat, Teguh
Jurnal Pustaka AI (Pusat Akses Kajian Teknologi Artificial Intelligence) Vol 5 No 3 (2025): Pustaka AI (Pusat Akses Kajian Teknologi Artificial Intelligence)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaai.v5i3.1379

Abstract

Industri smart medical tourism terus berkembang seiring meningkatnya kebutuhan akan layanan kesehatan yang lebih canggih dan berbasis teknologi. Pasien kini mengharapkan akses layanan medis yang lebih cepat, personal, serta terintegrasi dengan sistem digital, termasuk kemudahan pendaftaran, konsultasi, dan pemantauan kesehatan. Namun, rumah sakit masih menghadapi berbagai tantangan dalam mengoptimalkan pelayanan, seperti efisiensi yang belum maksimal, keterbatasan otomatisasi interaksi digital, serta ketiadaan pemetaan aksesibilitas fasilitas medis yang akurat. Tanpa inovasi, rumah sakit sulit menjawab kebutuhan pasien yang semakin dinamis sekaligus bersaing di sektor kesehatan digital. Penelitian ini bertujuan mengembangkan prototipe sistem Smart Medical Tourism dengan mengintegrasikan Artificial Intelligence (AI), Dynamic Customer Relationship Management (CRM), dan Geographic Information System (GIS). AI digunakan untuk analisis preskriptif kebutuhan pasien dan rekomendasi layanan, CRM dinamis untuk otomatisasi interaksi real-time, sedangkan GIS berfungsi memetakan fasilitas pendukung seperti penginapan, rute, dan tempat makan terdekat. Metode pengembangan menggunakan pendekatan Agile dengan iterasi prototipe agar sistem adaptif terhadap kebutuhan pengguna. Data yang dianalisis meliputi catatan interaksi pasien serta lapisan geospasial terkait penginapan, rute transportasi, dan lokasi kuliner. Secara keseluruhan, penelitian ini dapat menjadi rekomendasi bagi rumah sakit untuk meningkatkan kualitas layanan di era digital melalui pemanfaatan sistem berbasis GIS yang lebih efisien, responsif, dan berorientasi pada kebutuhan pasien.
DETERMINASI PROFITABILITAS PERUSAHAAN RETAIL: PERAN MANAJEMEN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE Muhammad Rivandi; Dodi Pernandes; Lidya Martha; Teguh Hidayat
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7780

Abstract

Profitability is a key indicator of financial performance that reflects a company’s ability to generate profits through the efficient utilization of its assets. This study aims to analyze the effect of working capital management, liquidity, and Leverage on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach with a causal associative method. The research sample consists of 16 retail companies, selected using a purposive sampling technique. The data used in this study are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using panel data regression after fulfilling the required classical assumption tests and selecting the appropriate regression model. The results indicate that working capital management has a positive effect on profitability, while liquidity has a negative effect on profitability. Meanwhile, Leverage does not have a significant effect on the profitability of retail companies. Simultaneously, working capital management, liquidity, and Leverage significantly affect profitability. The implications of this study suggest that retail companies should improve the efficiency of working capital management and maintain optimal liquidity levels to enhance financial performance, while managing debt usage prudently to avoid excessive financial risk.
THE IMPACT OF E-AUDIT ADOPTION AND AUDITOR COMPETENCE ON AUDIT QUALITY: EVIDENCE FROM PUBLIC ACCOUNTING FIRMS IN PADANG, INDONESIA Putri Nabila Sundari; Teguh Hidayat; Dewi Zulvia; Elvirha Dwi Kartika
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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

Abstract

The rapid development of information technology has brought significant changes to auditing practices, particularly through the implementation of e-audit in the financial statement examination process. The use of technology in auditing is expected to improve the effectiveness, efficiency, and quality of audit results. However, in practice, issues related to audit quality are still found, one of which is reflected in the suspension of the license of Anderson and Rekan Public Accounting Firm (KAP) by the Financial Services Authority in 2024 due to violations of auditing standards. This phenomenon indicates that audit quality remains an important concern influenced by various factors, including the use of audit technology and auditor competence. Therefore, this study aims to analyze the effect of e-audit implementation and auditor competence on audit quality at Public Accounting Firms (KAP) in Padang City. This study employed a quantitative method with a multiple linear regression analysis approach. The population in this study consisted of 71 auditors working at Public Accounting Firms (KAP) in Padang City. The research data were collected through questionnaires distributed to auditors working at Public Accounting Firms in Padang City using a purposive sampling technique, resulting in a sample of 40 auditors. The results showed that the implementation of e-audit had a positive and significant effect on audit quality, indicating that the utilization of audit technology is capable of improving the effectiveness and efficiency of the audit process, thereby producing better audit quality. Meanwhile, auditor competence had a positive but insignificant effect on audit quality. This study contributes theoretically by enriching the literature regarding factors affecting audit quality, particularly related to the implementation of e-audit and auditor competence. Practically, this study is expected to serve as a reference for Public Accounting Firms in improving audit quality through the utilization of audit technology and the continuous development of auditor competence.
Implementasi Sistem Informasi Akuntansi dalam Meningkatkan Akuntanbilitas Laporan Keuangan pada UMKM Kerupuk Azizah Kota Padang Wilfah Busri Wahyu; Hayu Yolanda Utami; Teguh Hidayat; Zulkifli
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2621

Abstract

This community service program aimed to implement an Accounting Information System (AIS) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Kerupuk Azizah MSME in Padang City to improve financial reporting accountability. The program employed observation, needs assessment, training, implementation assistance, and evaluation through discussions and post-tests. The results showed improved participants’ competence in preparing SAK EMKM-compliant financial statements, calculating production costs, managing inventory, and utilizing financial information for decision-making. The program outputs included a Microsoft Excel-based bookkeeping system, SAK EMKM-compliant financial reporting templates, and a user guide to support sustainable implementation. Evaluation results indicated an 85% level of participant understanding, demonstrating that the AIS effectively enhanced financial reporting accountability and strengthened the professionalism of MSME financial management.
Design of a Web-Based Accounting Information System to Improve Transparency and Accountability Teguh Hidayat; Muhammad Rivandi; Muhammad Abulwafa; Wilfah Busri Wahyu
Jurnal Elektronika dan Teknik Informatika Terapan Vol. 4 No. 3 (2026): September: Jurnal Elektronika dan Teknik Informatika Terapan ( JENTIK )
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jentik.v4i3.1512

Abstract

Schools have a responsibility to manage their finances in accordance with applicable financial management principles, such as transparency, accountability, fairness, and efficiency. At Sutera State High School No. 2, financial management involves various funding sources allocated to a number of budget items, thus requiring an integrated and structured management system. To support cash flow control and the provision of accurate and timely financial information, an information system is needed that can generate financial reports in real time and be accessed by authorized decision-makers. This study aims to design a web-based accounting information system that can support the school’s budget management and implementation processes. The method used was the research and development (R&D) approach, employing the waterfall system development model. After the system design and testing phases were completed, the researchers collaborated with school officials to provide training and guidance on using the system. The research results show that the web-based financial information system developed simplifies cash flow management for financial staff and allows the principal to access financial reports directly. Thus, the designed system supports the realization of more transparent, effective, and accountable financial management at Sutera State High School No. 2. In addition to making it easier to prepare financial reports, this system also helps minimize data entry errors and speeds up the process of presenting financial information. It is hoped that this web-based accounting information system will serve as a solution to support more modern, efficient, and sustainable school financial management.
Pengaruh Beban Pajak Kini dan Beban Pajak Tangguhan terhadap Manajemen Laba Perusahaan Sektor Keuangan Maya Febrina; Teguh Hidayat
Advances in Management & Financial Reporting Vol. 3 No. 2 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i2.519

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak kini dan beban pajak tangguhan terhadap praktik pengelolaan laba pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda untuk menguji pengaruh dua variabel independen terhadap pengelolaan laba. Data dikumpulkan dari 9 perusahaan dengan total 36 observasi, yang diperoleh melalui teknik purposive sampling. Data dalam studi ini dianalisis menggunakan statistik deskriptif dan statistik inferensial dengan bantuan aplikasi EViews. Hasil dan Pembahasan: Hasil pengujian menunjukkan bahwa beban pajak kini berpengaruh signifikan terhadap pengelolaan laba, mengindikasikan adanya kecenderungan manajerial dalam menyusun strategi pelaporan keuangan berdasarkan beban pajak yang sedang dihadapi. Sebaliknya, beban pajak tangguhan tidak menunjukkan pengaruh signifikan terhadap praktik tersebut. Implikasi: Temuan studi ini memberikan pemahaman tentang praktik perpajakan dalam proses pelaporan keuangan serta memberikan wawasan bagi manajemen, investor, dan regulator untuk lebih cermat dalam menilai kualitas laba dan strategi fiskal perusahaan.
Co-Authors Ahmad Idris Ahmad Junaidi Aldo Eko Syaputra Ananda, Febryandhie Andra, Yefrinal Busnita, IIsni Dewi, Mike Kusuma Dodi Pernandes Effiyaldi, Effiyaldi Fernos, Jhon Fitrul Hadi, Aulia Hane Johan Hayu Yolanda Utami Hendra, Yomai Hidayati, Habibatul Irfan Hassandi johan, hane Kartika, Elvirha Dwi Martha, Lidya Maya Febrina Meirina, Elsa Muhammad Abulwafa Nofa Angraini Pebriyanto, Feri Putra, Yosep Eka Putri Nabila Sundari Radius Prawiro Rivandi, Muhammad Sari, Laynita Septiano, Renil Susanto, Romi Tri Monarita Johan Wandi, Dedi Wilfah Busri Wahyu Wilfah Busri Wahyu Zulkifli Zulvia, Dewi