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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Akbis: Media Riset Akuntansi dan Bisnis Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Akuntansi'45 Jurnal Transformasi Administrasi Journal of Comprehensive Science JURNAL PENGABDIAN AGRO AND MARINE INDUSTRY Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Central Banking Law and Institutions Regress: Journal of Economics & Management TOFEDU: The Future of Education Journal Indatu Journal of Management and Accounting Jurnal Social Society Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ilmiah Ekonomi Terpadu Share
Rimal Mahdani
Universitas Teuku Umar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Pengaruh Implementasi Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Karyawan Almeida, Jihan Sri Ayu; Mahdani, Said; Mahdani, Rimal; Rahmazaniati, Linda; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47690

Abstract

This study aims to analyze the effect of implementing the accounting information system and internal control system on employee performance in Islamic banking. The phenomenon of system disruptions and the existence of a research gap in previous studies underlie this study. Data were collected through questionnaires distributed to 24 employees of PT Bank Syariah Indonesia, Meulaboh Branch Office, using a saturated sampling technique and analyzed using multiple linear regression. The results show that the implementation of the accounting information system has a positive and significant effect on employee performance, while the internal control system has no significant partial effect. Simultaneously, both variables have a significant effect on employee performance, with a contribution of 37 percent. These results provide practical implications for Islamic banks to prioritize system integration, user competency development, and technology-based process optimization to improve employee performance sustainability.
Blockchain and AI in Combating Financial Corruption: A Systematic Literature Review Mahdani, Rimal; A. Soufyan, Dara
Journal of Central Banking Law and Institutions Vol. 5 No. 1 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i1.412

Abstract

Corruption in the financial sector threatens economic stability, resource allocation, and public trust. This study explores how blockchain and artificial intelligence (AI) can combat this corruption. Using a systematic literature review (SLR) guided by the PRISMA methodology, we analysed articles from 2020 to 2024. Findings show that blockchain enhances transparency through immutable, decentralised ledgers, while AI improves fraud detection through realtime anomaly detection and predictive analytics. Case studies reveal successful applications, such as greater accountability in public procurement and enhanced fraud detection in banking. However, adoption of these technologies faces challenges, including scalability, regulatory hurdles, and data privacy concerns. Integrating blockchain and AI into financial institutions’ operations can strengthen existing anti-corruption measures, boosting transparency and accountability. Yet, this study is limited by the technologies’ early development stage and the shifting regulatory environment. Future research should address barriers to unlocking the full potential of AI and blockchain to build a more equitable financial system.
Pengaruh Total Quality Management dan Kompetensi Manajerial Terhadap Kinerja Manajerial: Studi Empiris pada Pelaku UMKM di Kabupaten Aceh Barat Daya Albet, Albet; Widy Aulia Putri, Cut; Mahdani, Rimal; Maulida Vonna, Sari; Rahmadani , Ika
Journal of Comprehensive Science Vol. 5 No. 1 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i1.3949

Abstract

Kinerja manajerial pelaku UMKM di Kabupaten Aceh Barat Daya masih rendah akibat lemahnya kualitas SDM, kurangnya inovasi, dan pengelolaan usaha yang tradisional. Penelitian ini bertujuan menganalisis pengaruh Total Quality Management (TQM) dan kompetensi manajerial terhadap kinerja manajerial UMKM. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal. Data dikumpulkan melalui kuesioner kepada 73 pelaku UMKM sektor sembako dan dianalisis menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa TQM dan kompetensi manajerial berpengaruh positif dan signifikan, baik secara parsial maupun simultan, terhadap kinerja manajerial. Hal ini menunjukkan bahwa penerapan TQM dan peningkatan kompetensi manajerial penting untuk memperkuat daya saing dan efektivitas pengelolaan UMKM di Aceh Barat Daya.
Pengaruh Persepsi Pemilik dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Johan Pahlawan, Kabupaten Aceh Barat Ramlah, Ramlah; Rahmazaniati, Linda; Risnafitri, Hafizhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1424

Abstract

Small and Medium Enterprises play a strategic role in national economic development through employment generation and income distribution; however, many enterprises still fail to utilize accounting information effectively due to limited accounting records and inadequate managerial awareness. This study examines the influence of owners’ perceptions and accounting knowledge on the use of accounting information among Small and Medium Enterprises in Johan Pahlawan Subdistrict, West Aceh Regency. Employing a quantitative research design, primary data were collected through structured questionnaires distributed to 88 Small and Medium Enterprise owners selected using a survey sampling technique. The data were analyzed using multiple linear regression to assess both partial and simultaneous effects of the independent variables. The findings reveal a statistically significant simultaneous influence of owners’ awareness and accounting knowledge on the use of accounting information, as indicated by a significance value of 0.000. These results demonstrate that limited accounting knowledge and negative perceptions toward accounting practices remain key barriers to effective financial information utilization among Small and Medium Enterprises. The study concludes that improving accounting literacy and reshaping owners’ perceptions are essential to enhancing financial decision-making and business sustainability, thereby supporting broader economic development objectives in the region.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi Kerja terhadap Kinerja Pegawai Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat Kabupaten Aceh Barat Tinambunan, Rumena; Rahmadani, Ika; Rahmazaniati, Linda; Risnafitri, Hafidzhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1961

Abstract

This study investigates the effect of accounting information system implementation and work motivation on employee performance at the Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat of Aceh Barat Regency. The research is motivated by the need to improve employee performance in public health institutions amid increasing demands for accountability, efficiency, and service quality. Using a quantitative research design, this study involved 39 employees as the total population and research sample. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. Instrument validity was assessed using Pearson correlation, while reliability was examined through Cronbach’s alpha. Hypothesis testing was conducted using the coefficient of determination, t-tests, and F-tests. The findings reveal that both the accounting information system and work motivation have a significant effect on employee performance, either partially or simultaneously. These results indicate that effective utilization of accounting information systems, combined with strong employee motivation, contributes substantially to improving performance in public health service organizations. The study concludes that strengthening information systems and fostering work motivation are essential strategies for enhancing employee performance and organizational effectiveness in the public sector.
Corporate Governance and Fraud Prevention in Indonesian Islamic Banks Mardiaton Mardiaton; Amru Usman; Rayyan Firdaus; Rimal Mahdani; Murni Murni
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026): IN PROGRESS
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0051

Abstract

The rapid growth of Islamic banking in Indonesia has increased the importance of strengthening governance and fraud prevention mechanisms within Islamic financial institutions. Alongside the expansion of Islamic Commercial Banks, concerns regarding fraud and deviations from Sharia principles have also become more prominent. This study aims to examine the influence of the audit committee, internal control, and Sharia compliance on fraud in Islamic Commercial Banks in Indonesia listed with the Financial Services Authority (OJK) during the 2021–2023 period. The study employs a quantitative approach using secondary data obtained from annual reports and Good Corporate Governance reports. The sample consists of 13 Islamic Commercial Banks observed over three years, resulting in 39 observational data points selected through a saturated sampling technique. Data analysis was conducted using panel data regression with EViews 12 software. The findings indicate that the audit committee has a negative and significant effect on fraud, suggesting that stronger supervisory functions contribute to reducing fraudulent practices within Islamic banking institutions. Meanwhile, internal control and Sharia compliance measured through the Profit-Sharing Ratio demonstrate positive but insignificant effects on fraud. These results imply that formal control systems and compliance indicators alone may not effectively minimize fraud risk without strong implementation, supervision, and organizational integrity. The study highlights the importance of strengthening governance quality, supervisory effectiveness, and ethical practices in supporting fraud prevention within Islamic Commercial Banks in Indonesia. ABSTRAK - Tata Kelola Perusahaan dan Pencegahan Fraud pada Bank Syariah di Indonesia. Pertumbuhan perbankan syariah di Indonesia yang terus meningkat memperkuat urgensi penerapan tata kelola yang efektif serta mekanisme pencegahan fraud pada lembaga keuangan syariah. Seiring berkembangnya Bank Umum Syariah, potensi kecurangan dan penyimpangan terhadap prinsip-prinsip syariah juga menjadi isu yang semakin relevan. Penelitian ini bertujuan untuk menganalisis pengaruh komite audit, internal control, dan syariah compliance terhadap fraud pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2021–2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan Good Corporate Governance Bank Umum Syariah. Sampel penelitian mencakup 13 Bank Umum Syariah yang diamati selama tiga tahun, sehingga diperoleh 39 observasi penelitian dengan teknik sampel jenuh. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh negatif dan signifikan terhadap fraud, yang mengindikasikan bahwa peran pengawasan yang efektif mampu menekan tingkat kecurangan dalam perbankan syariah. Sebaliknya, internal control dan syariah compliance yang diukur melalui Profit Sharing Ratio menunjukkan pengaruh positif namun tidak signifikan terhadap fraud. Temuan ini mengisyaratkan bahwa keberadaan sistem pengendalian dan indikator kepatuhan syariah secara formal belum tentu efektif dalam menurunkan risiko fraud tanpa didukung oleh implementasi yang konsisten, pengawasan yang optimal, serta integritas organisasi. Oleh karena itu, penguatan tata kelola, efektivitas pengawasan, dan penanaman nilai etika menjadi aspek penting dalam upaya pencegahan fraud pada Bank Umum Syariah di Indonesia.
Penerapan Sistem Informasi Pemerintah Daerah: Efisiensi Pengelolaan Keuangan Daerah (Studi Kasus Badan Pengelolaan Keuangan Daerah Kabupaten Nagan Raya) Mira Nurul Hikmah; Rimal Mahdani; Syafrizal Syafrizal
Journal Social Society Vol. 6 No. 2 (2026): April - Juni 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.2.2026.1145

Abstract

Urgensi penelitian ini terletak pada kebutuhan mendesak untuk memastikan penerapan sistem informasi pemerintah daerah mampu meningkatkan efisiensi, akurasi, dan transparansi pengelolaan keuangan daerah guna mendukung tata kelola pemerintahan yang akuntabel di badan pengelolaan keuangan daerah kabupaten Nagan Raya. Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi pemerintah daerah (SIPD) serta kontribusinya terhadap efisiensi pengelolaan keuangan daerah pada (BPKD) Kabupaten Nagan Raya. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, dan dokumentasi. Informan penelitian ini adalah pihak-pihak di lingkungan badan pengelolaan keuangan daerah (BPKD) Kabupaten Nagan Raya yang terlibat secara langsung dalam proses pengelolaan keuangan daerah. Mencakup Kepala BPKD sebagai pengambil kebijakan strategis dalam pengelolaan keuangan daerah, Sekretaris BPKD yang berperan dalam koordinasi administratif dan teknis penerapan sistem, serta kepala bidang dan kepala subbidang yang membidangi perencanaan anggaran, penata usahaan keuangan, dan akuntansi pelaporan. Selain itu, operator atau staf teknis SIPD. Analisis penerapan SIPD dilakukan menggunakan teori implementasi kebijakan Van Meter dan Van Horn, sedangkan efisiensi pengelolaan keuangan daerah dianalisis berdasarkan teori efisiensi Max Weber. Hasil penelitian menunjukkan bahwa penerapan SIPD di BPKD Kabupaten Nagan Raya telah dilaksanakan, namun belum sepenuhnya optimal. Penerapan SIPD memberikan kontribusi positif terhadap efisiensi pengelolaan keuangan daerah, khususnya dalam meningkatkan ketepatan waktu pelaporan, akurasi dan transparansi data keuangan, serta mengurangi kesalahan pencatatan. Namun demikian, masih terdapat beberapa kendala dalam penerapan SIPD, antara lain keterbatasan kompetensi sumber daya manusia, infrastruktur teknologi informasi yang belum memadai, serta kurangnya pelatihan yang berkelanjutan. Oleh karena itu, diperlukan peningkatan kualitas sumber daya manusia dan penguatan sarana pendukung agar penerapan SIPD dapat berjalan lebih optimal dalam mendukung efisiensi pengelolaan keuangan daerah. Secara keseluruhan, optimalisasi SIPD melalui peningkatan kompetensi SDM dan infrastruktur teknologi menjadi kunci penting untuk mewujudkan pengelolaan keuangan daerah yang efisien, transparan, dan akuntabel berkelanjutan.
Co-Authors ., Masyitah Abrar Amri Abrar Amri Agung, Putra Albet, Albet Alfian Anas Aliah, Nurul Almeida, Jihan Sri Ayu Amru Usman Armanusa, Armanusa Aryani, Irne Aulia Putri, Cut Widy Chairunnisa, Rizka Cut Mega Putri Cut Sri Firman Hastuti Cut Sri Firman Hastuti Cut Widy Aulia Putri Dahlia, Putri Damrus, Damrus Dewi Maya Sari Dewi Maya Sari DEWI SARTIKA Fajri Fajri Fatmayanti, Fatmayanti Fikri, Ihsanul Fira Safira Hafizhah Risnafitri Hardia, Natasha Athira Keisha Hastuti, Cut Sri Firman HUMAM, RAIS AULIA Idroes, Ghalieb Mutig Irdayani Irsan Hardi Kasim, Iwan Pelita Linda Rahmazaniati mahdani, said Mardiana Mardiana Mardiaton Mardiaton Mardiaton, Mardiaton Mariani Br Berutu Maulida Vonna, Sari Mira Nurul Hikmah Mirza, Muhammad Alfin Falha Muhyiddin, Didi Murni Murni Murni Murni Mustafira, Mustafira Mutiara Shifa Nur Elisyah Putri, Cut Widy Aulia Putri, Mila Setia Rahmad Kurniawan Rahmadani , Ika Rahmadani, Ika RAHMAZANIATI, LINDA Ramlah Ramlah Rasyidah Rayyan Firdaus Rina Maulina Risnafitri, Hafidzhah Risnafitri, Hafizhah Rozika, Donni Soufyan, Dara SOUFYAN, DARA ANGREKA Stendi, Dendi Syafrizal Syafrizal Tinambunan, Rumena Tio Devilishanti Uswatun Hasanah Utami, Resty Tamara VONNA, SARI MAULIDA Wahyuni, Diah Tri Widy Aulia Putri, Cut Yanti , Fatma Yuliana, Desi