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Sosialisasi Kebijakan Penanaman Modal di Kabupaten Aceh Barat Daya Alfian Anas; Cut Mega Putri; Tio Devilishanti; Mutiara Shifa; Rimal Mahdani
Jurnal Pengabdian Agro and Marine Industry Vol 3, No 1 (2023): Jurnal Pengabdian Agro And Marine Industry
Publisher : Universitas Teuku Umar

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

Abstract

The aim of this community service is to provide local business people with the knowledge they need to invest in Indonesia. The most recent investment-related laws and regulations are also covered in this activity. This activity provides explanations on a variety of investment-related topics as well as the most recent data on how simple it is to invest in Indonesia. This is crucial for improving investor comprehension so that they can always operate and grow their businesses in accordance with the most recent rules established by the Indonesian government. This includes understanding the rights that investors can obtain as well as the responsibilities that investors must fulfill when operating a business in Indonesia. The goal of this activity is also to help business actors submit LKPM (Investment Activity Reports) by online submission and to help business investors in the Southwest Aceh District understand the Investment Policy for conducting business and the implementation of the current Investment Policy.
Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan Putri, Cut Widy Aulia; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Firman Hastuti, Cut Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9272

Abstract

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality.
The Potential of Blockchain to Increase the Effectiveness of Management Accounting: A Systematic Literature Review Mahdani, Rimal; Putri, Cut Widya Aulia; Risnafitri, Hafizhah
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.82

Abstract

This comprehensive literature review examines how blockchain technology may enhance management accounting procedures. The investigation indicates that blockchain technology might change financial data administration and transmission, improving precision, effectiveness, and dependability. However, scalability, interoperability, and data protection must be addressed. The review also underlines the need for greater research to fully understand how blockchain technology affects management accounting in ever-changing organizational contexts. Empirical studies examine blockchain technology's actual applications, whereas conceptual studies examine theoretical frameworks and models. Integrating blockchain technology with Artificial intelligence (AI) and eXtensible Business Reporting Language (XBRL) enhances its use in accounting systems. The study shows that blockchain technology might alter management accounting operations, improving financial data quality and dependability for decision-making. Electronic procurement, when integrated with Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS), can improve transparency, efficiency, and operational automation. This report suggests additional research, adoption strategies, training methodologies, data privacy concerns, and ongoing monitoring.
Dynamic Impact of Inflation and Exchange Rate in Indonesia's Top 10 Market Capitalization Companies: Implications for Stock Prices Hardi, Irsan; Idroes, Ghalieb Mutig; Utami, Resty Tamara; Dahlia, Putri; Mirza, Muhammad Alfin Falha; Humam, Rais Aulia; Chairunnisa, Rizka; Hardia, Natasha Athira Keisha; Mahdani, Rimal
Indatu Journal of Management and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i2.110

Abstract

Macroeconomic factors are widely believed to have a crucial role in affecting a company's financial health and, ultimately, its stock price. The study addresses this important issue by investigating the long-term impact of inflation and exchange rates on firm stock prices. This study adopts both panel and cross-firm modeling, along with a dynamic approach, which no prior study has ever conducted in Indonesia’s top 10 market capitalization companies. It utilizes monthly data spanning from September 2008 to August 2023. To generate insights into long-term effects, the study applies the Dynamic Ordinary Least Squares (DOLS) method, with a robustness check using the Fully-Modified Ordinary Least Squares (FMOLS) method. The econometric estimations yield results that are consistent with the hypotheses, indicating that the rise in inflation levels has a negative effect, while the strengthening of the domestic currency in exchange rates positively influences firm stock prices in the long term. This implies that investors should carefully assess and navigate inflationary environments, consider diversifying their portfolios across industries and international markets, and maintain a long-term perspective when making investment decisions in the unique context of Indonesia's market landscape.
The Effect of Work Environment, Work Discipline and Motivation on Employee Satisfaction Kurniawan, Rahmad; Mahdani, Rimal
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 4 (2024): JIMKES Edisi Juli 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i4.2677

Abstract

The marketing communication strategy of Toska Fashion is designed to increase customer engagement through the company website. In the current business environment, competition is intensifying, with companies facing increasing pressure to refine their communication strategies and highlight the advantages of their products. Matahari, a retailer offering both local and international clothing, has encountered challenges in online marketing. This presents an opportunity to examine the effectiveness of the marketing communication strategy, particularly in the context of websites integrated with social media platforms such as Instagram. The objective of these methods is to enhance customer engagement with Matahari Fashion products. The process of building customer engagement is comprised of several key elements, including the utilization of advertisements, the integration of shopping features on social media, the implementation of campaigns with prizes, the monitoring of after-sales interactions, and the engagement with social media features. These elements are expected to contribute to an increase in Matahari's customer engagement, which in turn should result in an uptick in the number of sales transactions.
Analysis of Factors Affecting Transaction Balance Discrepancies and Cashiers (Case Study at PT. Pos Indonesia Kota Bahagia) Agung, Putra; Mahdani, Rimal
The Future of Education Journal Vol 3 No 4 (2024): November
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.170

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As a company that serves financial transactions directly with customers, the accuracy and reliability of the cashier system is very important for PT. Pos Indonesia (Persero) in maintaining customer trust and the company's financial integrity. This research was conducted at PT. Pos Indonesia Happy City. This research is a descriptive qualitative type. The research object used in this research is PT. Pos Indonesia Happy City. The data collection method used in this research includes three methods, namely documentation, observation and interviews. The research results stated that the balance differences that occurred at PT. Pos Indonesia Happy City is caused by two factors, namely humans and system failure. The methods used to overcome this problem are identifying differences, reconciling transactions, re-verifying transactions, reporting findings, corrections and adjustments, evaluation and prevention, further action.
Analysis of the Impact of Mobile Banking on the Consumptive Behavior of BSI Tapaktuan Customers Hasanah, Uswatun; Rahmadani , Ika; Mahdani , Rimal; Yanti , Fatma; Vonna, Sari Maulida
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.343

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This study aims to analyze the impact of mobile banking transactions on consumer behavior at PT. Bank Syariah Indonesia Tapaktuan Branch. With the advancement of fintech technology, transactions no longer need to be done physically or with cash; payments can now be made from different locations and in a quick manner. The convenience of online shopping is supported by easy payment methods, one of which is through bank transfers, such as mobile banking transfers. The method applied in this study is a quantitative approach. The sample analyzed represents a population of 96 respondents, consisting of customers of PT. Bank Syariah Indonesia (BSI) Tapaktuan Branch. The data analysis method used is simple linear regression, applying t-test analysis and the coefficient of determination (R). The study's results show a significant influence of mobile banking usage (X) on the shopping behavior (Y) of customers at PT. Bank Syariah Indonesia Tapaktuan Branch. Therefore, it can be concluded that the alternative hypothesis (Ha) indicates that mobile banking transactions influence the consumptive behavior of customers at PT. Bank Syariah Indonesia Tapaktuan Branch, and the hypothesis is accepted.
Kualitas Laporan Keuangan Pemerintah: Cerminan Pertumbuhan Ekonomi Dan Tata Kelola Yang Baik Rasyidah; Soufyan, Dara Angreka; Mahdani, Rimal; Wahyuni, Diah Tri; Irdayani; Kasim, Iwan Pelita
Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Vol. 2 No. 4 (2024): Future Academia : The Journal of Multidisciplinary Research on Scientific and A
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/future.v2i4.231

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This study examines the impact of Gross Domestic Product (GDP) and the Corruption Perception Index (CPI) on the quality of local government financial reports in Indonesia. The results of the multiple linear regression indicate that GDP exerts a positive and significant influence on the quality of financial reporting. Nonetheless, CPI exerts minimal influence under this model. The study's limitations encompass restricted sample coverage and reliance on the CPI as the sole governance measure. Further research should aim to broaden the sample coverage and incorporate additional pertinent variables to enhance the comprehension of the determinants affecting the quality of financial reports.
Strategi Pengelolaan Risiko Keuangan Pemerintah: Tinjauan Pustaka Sistematis Putri, Mila Setia; Stendi, Dendi; Fajri, Fajri; Mahdani, Rimal
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 1 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v0i0.11259

Abstract

Penelitian ini bertujuan menganalisis dan mensintesis strategi pengelolaan risiko keuangan pemerintah melalui tinjauan sistematis literatur terkini, dengan fokus pada identifikasi pendekatan-pendekatan utama dalam mitigasi risiko fiskal. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, menganalisis 20 artikel yang dipublikasikan antara 2021-2024 dari database Scopus. Analisis mencakup kategorisasi studi berdasarkan jenis penelitian (empiris vs konseptual) dan evaluasi strategi manajemen risiko yang diimplementasikan. Hasil menunjukkan dominasi pendekatan berbasis teknologi dan data dalam pengelolaan risiko keuangan pemerintah, dengan 13 studi empiris dan 7 studi konseptual. Strategi utama meliputi penggunaan model prediktif berbasis kecerdasan buatan, sistem pemantauan utang terintegrasi, dan diversifikasi portofolio investasi dinamis. Keterbatasan temporal (2021-2024) dan penggunaan satu database utama dapat mempengaruhi komprehensivitas temuan. Temuan memberikan panduan bagi pembuat kebijakan dalam mengembangkan strategi mitigasi risiko yang efektif dan berbasis bukti. Penelitian ini berkontribusi pada literatur dengan menyediakan sintesis sistematis pertama tentang strategi pengelolaan risiko keuangan pemerintah dalam era digital, mengintegrasikan perspektif teknologi dan manajemen risiko tradisional.
Tinjauan Akuntansi Syariah terhadap Akuntansi Pembiayaan Murabahah pada Bank Syariah Indonesia Cabang Banda Aceh Mardiaton, Mardiaton; Mahdani, Rimal; Elisyah, Nur; Aryani, Irne; Murni, Murni
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.20049

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The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Indonesia (BSI) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSI, indicate that accounting for murābahah transactions has not been fully utilized in accordance with (PSAK) (Statement of Financial Accounting Standards) PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank.