Article Per Year (5 Year)
p-Index From 2020 - 2025
3.759
P-Index
This Author published in this journals
All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika JPGMI (Jurnal Pendidikan Guru Madrasah Ibtidaiyah Al-Multazam) Jurnal Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Computer Science and Information Technology (CoSciTech) Jurnal Farmasi dan Sains Indonesia (JFSI) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Sajak: Jurnal Penelitian dan Pengabdian Sastra, Bahasa, dan Pendidikan Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat ISEI Banun : Jurnal Pendidikan Islam Anak Usia Dini Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Citizen Research and Development
Siti Samsiah, Siti
Unknown Affiliation
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal Ilmiah Raflesia Akuntansi

 1 
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Efektivitas Pengendalian Piutang Fajri, Muhammad; Agustiawan, Agustiawan; Samsiah, Siti
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.494

Abstract

The reason for conducting this research is because of the problem of instability of uncollectible receivables, with the total receivables that should be collected at PT. Sukses Bersama Motor. There are still unpaid receivables caused by clients who are often late and pass the deadline in making payments. This study aims to determine the influence of accounting information systems and internal control on the effectiveness of receivables control (case study at PT. Sukses Bersama Motor). This type of research is quantitative research. Data analysis uses multiple linear regression analysis method with the effectiveness of receivables control as the dependent variable and two independent variables, namely accounting information systems and internal control. The research sample was 36 respondents. The results of this study state that the accounting information system variable affects the effectiveness of receivables control. Internal control affects the effectiveness of receivables control
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Andini, Ayu; Samsiah, Siti; Azmi, Zul
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.600

Abstract

The purpose of the study was to determine the effect of Intelectual Capital as measured using the VAICTM method which consists of three main elements, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (SCVA) on financial performance proxied through Return On Asset (ROA). This research is quantitative research. The population used is technology companies listed on the Indonesia Stock Exchange, totaling 110 companies. Samples were taken and selected using purposive sampling technique so as to obtain a sample of 24 companies with 5 years of research, so that the number of observations obtained was 120. Research data obtained from the official website of the Indonesia Stock Exchange. The results of this study indicate that VACA and SCVA have a significant effect on Financial Performance (ROA) while VAHU and VAIC have no significant effect on Financial Performance (ROA). Keywords — Intellectual Capital, Value Added Intellectual Capital,Value Added Capital Employed, Value Added Human Capital , Structural Capital Value Added, Financial performance
Faktor-Faktor Yang Mempengaruhi Pengelolaan Keuangan Mahasiswa Akuntansi Azzahara, Nikken; Samsiah, Siti; Fitriana, Nur
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.360

Abstract

This research to evaluate the financial management of students majoring in accounting at the Faculty of Economics and business, muhammadiyah university or riau. The research method used is quantitative with a likert scale as a measuring tool. The research population consisted of accounting students from the 2019-2022 class, with a total of 473 respondents selected using simple random sampling techniques. Data was collected through distributing questionnaires to accounting students. Data analysis wa carried out using various statistical techniques, including descriptive statistical tests, classical assumption tests, and hypothesis testing using SPSS25. The results showed that the level of financial literacy, family financial education, lifestyle, and financial self-efficacy had a significant effect on management. Acounting student finance. With these findings, it can be concluded that efforts to increase financial literacy, famiy financial education, and financial self-efficacy have a positive effect on the financial management of accounting students at the faculty of Economics and Business, Muhammadiyah University of Riau.
Pengaruh Competitor Accounting Terhadap Kinerja Organisasi Melalui Keunggulan Bersaing Sebagai Variabel Intervening Rosfyan, Ummi Awalia; Samsiah, Siti; Nurfitriana
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.362

Abstract

Entrepreneurs can use competitor accounting as a strategy to achieve competitive advantage along with optimizing organizational performance in the fishing tackle business in Pekanbaru. The population in this study was 82 fishing businesses registered on kemenkopukm.com. The sampling technique in this research is a saturated sample. The number of samples is the same as the population because the number of samples is small. Data analysis used SEM PLS with software Warp PLS 7.0. It can be concluded that competitor accounting has a affects on competitive advantage and organizational performance, competitive advantage has a affects on organizational performance, while competitor accounting has no effect on organizational performance through competitive advantage as an intervening variable.
Co-Authors Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan, Agustiawan Anisa Afmin, Dewi Aristi, Mentari Dwi Audi M, Neysa Ayu Andini Azmi, Zul Azzahara, Nikken Desminingrum, Tri Evi Marlina, Evi Fadilla, Fahmi Filia, Sarahana Fionasari, Dwi Hendri Ali Ardi, Hendri Ali Kendrila, Neldra Lawita, Nadia Fathurrahmi Mohamad Bahrum Muhammad Fajri murtaib, Agum Nabila, Alvi Nadella, Suraya Nik Muhammad, Nik Maheran Nirwasi, Serli Nur Fitriana Nurfitriana Putra, Rudi Syaf Putri, Dhea Rahman Putri, Nurdiana Ramashar, Wira Ramdani, Cepi Retno Anggraini Rosfyan, Ummi Awalia Saputra, Rendy Rinaldy Saputri, Sri Wulan Sari, Imelia Sihombing, May Inggri Br Silvi Nurafni Simamora, Klarita Pitrusani Octavia Simme, Ervina siti rodiah SRI RAHAYU Suriyanti, Linda Hetri Syaf Putra, Rudi Wayra, Hariko