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All Journal Jurnal Ekonomi Perjuangan (JUMPER) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal Berbakti
Rakhmat Siraz
Program Studi Akuntansi, Universitas Jenderal Achmad Yani, 40513, Indonesia
Religion Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyusunan Analisa Standar Belanja Kota Pekanbaru Rakhmat Siraz
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 20 No 1 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v20i1.278

Abstract

Abstract The standard expenditure analysis (ASB) evaluates whether the workload is reasonable and the costs of carrying out an activity are reasonable. This is based on the no. of the government letter. This analysis is carried out in accordance with the Regional Regulations to guarantee that the workload and costs associated with a sub-activity's implementation are reasonable. The Pekanbaru City Government has prepared the ASB, but Permendagri No. Activity levels, nomenclature. In addition, the results of this study were simulated using six assembled ASB models. According to simulation calculations, the ASB of the six prepared sub-activities is consistent with the structure and nomenclature of the APBD or APBD 2022, and the spending and distribution of the various types of spending are consistent with the fair value of the workload and costs utilized. Abstrak Evaluasi yang dikenal sebagai analisis standar pengeluaran (ASB) memperhitungkan kewajaran beban kerja serta biaya yang terkait dengan pelaksanaan suatu kegiatan. Menurut Peraturan Daerah, analisis ini dilakukan untuk memastikan kewajaran beban kerja dan biaya yang terkait dengan pelaksanaan suatu sub kegiatan. ASB telah disiapkan oleh Pemerintah Kota Pekanbaru. Enam model ASB yang dirakit digunakan untuk mensimulasikan temuan penelitian ini. Perhitungan simulasi menunjukkan bahwa ASB dari enam sub kegiatan yang telah disusun sesuai dengan nomenklatur dan kodifikasi sesuai dengan struktur dalam APBD atau APBD 2022, dan bahwa belanja dan distribusi dari jenis belanja yang berbeda adalah sesuai dengan nilai kewajaran beban kerja dan biaya yang digunakan.
ARTIFICIAL INTELLIGENCE DALAM PROSEDUR AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW Kusuma Natita, Rendi; Rakhmat Siraz
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2509

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in auditing procedures and evaluate its benefits and challenges. Using a Systematic Literature Review approach based on the PRISMA method, this research analyzes 14 relevant scientific articles published between 2014 and 2024. The findings indicate that AI has been widely applied across various stages of the audit process, including planning, internal control testing, substantive procedures, and reporting. Technologies such as Robotic Process Automation (RPA), Machine Learning (ML), Natural Language Processing (NLP), and Optical Character Recognition (OCR) have proven effective in improving audit efficiency, accuracy, and coverage by automating routine tasks and detecting anomalies in real time. However, the adoption of AI also faces challenges such as algorithm transparency limitations, data bias, privacy issues, and auditors’ limited understanding of the technology. The study concludes that the successful integration of AI into auditing depends heavily on auditor readiness, the development of transparent and accountable systems, as well as supportive regulations and ethical frameworks. This research is expected to contribute both academically and practically to the auditing profession in the era of digital transformation.
Peningkatan Kesadaran Lingkungan Melalui Edukasi Bank Sampah di Kelurahan Cibeber Kota Cimahi Ifan Wicaksana Siregar; R. Budi Hendaris; Ali Rahman Reza Zaputra; Rendi Kusuma Natita; Rakhmat Siraz; Dwi Indah Lestari; Muhammad Anggionaldi; Sofia Windiarti
BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 03 (2026): ISSUE FEBRUARI
Publisher : PT. Mifandi Mandiri Digital

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

Abstract

Permasalahan sampah perkotaan di Kota Cimahi masih menjadi tantangan serius akibat tingginya volume sampah rumah tangga dan rendahnya tingkat pemilahan dari sumber. Kelurahan Cibeber merupakan salah satu wilayah yang belum memiliki sistem pengelolaan sampah berbasis komunitas yang berjalan optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan, pengetahuan, dan partisipasi masyarakat melalui edukasi serta penerapan bank sampah digital. Metode pelaksanaan menggunakan pendekatan partisipatif, edukatif, dan kolaboratif yang meliputi observasi lapangan, penyuluhan prinsip 3R (Reduce, Reuse, Recycle), pelatihan teknis bank sampah, penguatan kelembagaan, serta pengenalan sistem digital. Evaluasi dilakukan melalui pre-test dan post-test, observasi, serta wawancara. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 42%, perubahan perilaku pemilahan sampah di tingkat rumah tangga, serta adopsi awal sistem pencatatan digital oleh masyarakat. Program ini membuktikan bahwa edukasi berbasis komunitas yang didukung digitalisasi mampu memperkuat kesadaran lingkungan, meningkatkan partisipasi warga, dan berpotensi mengurangi beban sampah ke TPA. Kegiatan ini diharapkan menjadi model pengelolaan sampah berbasis komunitas digital yang berkelanjutan dan dapat direplikasi di wilayah lain.
The Impact of Operational Efficiency and Asset Structure on the Cash Conversion Cycle: A Case Study of Manufacturing Companies in the Healthcare Subsector Listed on the Indonesia Stock Exchange, 2020–2024 Riska Amalia Nur Khasanah; Rakhmat Siraz
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 7 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i7.12284

Abstract

The significance of working capital management in preserving a business's cash flow, especially in the healthcare sector with its comparatively complicated inventory, accounts receivable, and operational needs, is the driving force behind this study. A causal-associative study with a quantitative technique is the research approach used. The data used for the study comes from company annual reports that were made public by the Indonesia Stock Exchange during the time the study was conducted. The research is based on healthcare manufacturing companies that are listed on the Indonesia Stock Exchange. Ten businesses were chosen as the research sample using predetermined criteria and a purposive sampling technique. Fifty data observations were gathered over the five-year observation period. Data analysis makes use of these techniques. Fifty data observations were gathered over the five-year observation period. Descriptive statistical analysis, multiple linear regression analysis, t-tests, F-tests, classical assumption tests, and the coefficient of determination using IBM SPSS 27 are some of the data analysis techniques employed. The findings show that “while asset structure has no effect on the cash conversion cycle, operational efficiency does.” Concurrently, “the cash conversion cycle is not significantly impacted by either asset structure or operational effectiveness.” Additionally, operational efficiency is the most significant factor influencing the cash conversion cycle.
ARTIFICIAL INTELLIGENCE DALAM PROSEDUR AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW Rendi Kusuma Natita; Rakhmat Siraz
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2509

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in auditing procedures and evaluate its benefits and challenges. Using a Systematic Literature Review approach based on the PRISMA method, this research analyzes 14 relevant scientific articles published between 2014 and 2024. The findings indicate that AI has been widely applied across various stages of the audit process, including planning, internal control testing, substantive procedures, and reporting. Technologies such as Robotic Process Automation (RPA), Machine Learning (ML), Natural Language Processing (NLP), and Optical Character Recognition (OCR) have proven effective in improving audit efficiency, accuracy, and coverage by automating routine tasks and detecting anomalies in real time. However, the adoption of AI also faces challenges such as algorithm transparency limitations, data bias, privacy issues, and auditors’ limited understanding of the technology. The study concludes that the successful integration of AI into auditing depends heavily on auditor readiness, the development of transparent and accountable systems, as well as supportive regulations and ethical frameworks. This research is expected to contribute both academically and practically to the auditing profession in the era of digital transformation.
Co-Authors Ali Rahman Reza Zaputra Dwi Indah Lestari Ifan Wicaksana Siregar Kusuma Natita, Rendi Muhammad Anggionaldi Raden Budi Hendaris Rendi Kusuma Natita Rendi Kusuma Natita Riska Amalia Nur Khasanah Sofia Windiarti