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All Journal Mechatronics, Electrical Power, and Vehicular Technology The Indonesian Accounting Review BJRA (Bongaya Journal of Research in Accounting) Research In Management and Accounting (RIMA) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Applied Accounting Research Advances in Managerial Auditing Research Research In Management and Accounting (RIMA)
Hamzah Ahmad, Hamzah
Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus
Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Inventory Management Analysis in Creating Corporate profits Ahmad, Hamzah
Advances in Applied Accounting Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i1.33

Abstract

This research was conducted at PT. Ade Sultra Persada which is located on Jl. Y. Wayong ByPass Lepo-lepo, Kendari, Southeast Sulawesi. The object of this research is inventory management in creating profit that uses in addition to the period order quantity method, it also uses the last-in-first-out (LIFO) method. Sources of data used are observations and interviews of tax and accounting staff. Secondary data sources are income statements and cash flow statements, lists of assets, depreciation, and annual tax returns. The analytical method used in this research is descriptive analysis. inventory management PT. Ade Sultra Persada The gas station unit is not in accordance with the applicable Organizational Work Procedures (TKO). The fuel supply storage depot must be strategically located, in order to avoid flooding like several years ago, to anticipate the occurrence of losses caused by the fuel distribution pipe not being managed properly, it is still necessary to check periodically to avoid fuel evaporation caused by the pipe, when to fill up supplies. The fuel in the depot has not been controlled properly, resulting in the company experiencing losses or decreasing profits due to evaporation
Pengaruh Word of Mouth (WOM), Visual Merchandising dan Sales Promotion terhadap Impulse Buying Badda Lotong di Makassar Mukhlis, Armilda Sartika Agrippina; Laekkeng, Mursalim; Ahmad, Hamzah
Journal of Accounting and Finance (JAF) Vol. 2 No. 1 (2021): Journal of Accounting & Finance (JAF)
Publisher : Magister Akuntansi Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1221.672 KB) | DOI: 10.52103/jaf.v2i1.1019

Abstract

Penelitian ini dilakukan bertujuan untuk menguji dan menganalisis Pengaruh signifikan Word Of Mouth (Wom), Visual Merchandising Dan Sales Promotion Terhadap Impulse Buying Badda Lotong di Makassar. Penelitian ini menggunakan Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode non probability sampling atau secara urut merupakan elemen – elemen populasi tidak mempunyai kesempatan yang sama untuk terpilih menjadi sampel, dengan penentuan sampel menggunakan purposive sampling, jumlah responden yang digunakan sebagai sampel sebanyak 67 responden melalui pembagian kuesioner Data tersebut di uji dan dianalisis dengan menggunakan program SPSS 25 for windows. Hasil penelitian menunjukkan bahwa : (1) Word Of Mouth (WOM) memiliki pengaruh positif dan signifikan terhadap Impulse Buying; (2) Visual Merchandising memiliki pengaruh positif dan tidak signifikan terhadap Impulse Buying; (3) Sales Promotion memiliki pengaruh positif dan signifikan terhadap Impulse Buying.
PENERAPAN ELEKTRONIK MONITORING PELAKSANAAN ANGGARAN (E-MPA) DALAM MENINGKATKAN AKUNTABILITAS PELAPORAN KEUANGAN PADA KEMENTERIAN AGAMA PROVINSI SULAWESI SELATAN Basri, Andi Cahaya Laela; Mursalim, Mursalim; Ahmad, Hamzah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.212

Abstract

Implementation of Electronic Budget Implementation Monitoring (e-MPA) in Improving Financial Reporting Accountability at the Ministry of Religion of South Sulawesi Province. This study aims to determine the role of the application of e-MPA in increasing accountability at the Office of the Ministry of Religion of South Sulawesi Province.This type of research is this type of research is a qualitative research in the interpretive paradigm with an empirical phenomenological approach. The research subjects were 3 informants namely PPK, e-MPA operators and accounting staff. Data collection techniques namely from interviews, documentation and data analysis.The results of this study indicate that the role of e-MPA as an accounting information system that integrates the process of data collection, planning, implementation, monitoring, controlling and evaluating the implementation of website-based programs and budgets has been applied in the Ministry of Religion of South Sulawesi Province in accordance with the provisions of PMA No. 74 of 2014 and the e-MPA system are also able to increase accountability because the e-MPA is very helpful in providing financial information in a timely, complete, accurate and reliable manner.
Review of Kalman filter variants for SLAM in mobile robotics with linearization and covariance initialization Gusrial, Muhammad Haniff; Othman, Nur Aqilah; Ahmad, Hamzah; Hassan, Mohd Hasnun Arif
Journal of Mechatronics, Electrical Power, and Vehicular Technology Vol 16, No 1 (2025)
Publisher : National Research and Innovation Agency

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/j.mev.2025.1096

Abstract

Simultaneous localization and mapping (SLAM) has become a foundational concept in robotics navigation which enabling autonomous systems to build maps of unknown environments while estimating their own position. This article aims to provide a comprehensive review of the SLAM concept in the context of mobile robotics navigation by focusing on theoretical principles, estimation problems, algorithms involved, and related applications. The existing literature is systematically analyzed and classified based on three main perspectives of navigation, which are localization, mapping, and path planning. Particular attention is given to Kalman filters and their variants in SLAM-based systems, along with crucial consideration of the linearization and covariance initialization. This article identifies the strengths and limitations of current SLAM approaches. Therefore, this article concludes by outlining research gaps and recommending directions for future exploration, with the intention of serving as a foundation for continued innovation in SLAM-based robotic navigation systems.
The influence of corporate reputation on the quality corporate social responsibility disclosure: Banking sector Pramukti, Andika; Ahmad, Hamzah; Saffanah, Nurina
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2901

Abstract

This study is aimed to examine the effect of reputation toward the quality of corporate social responsibility disclosure. This study applied an index based on the qualitative characteristics of the International Financial Reporting Standard Conceptual Framework. In addition, the study is modified with  a measured variable of the Quality of Corporate Social responsibility Disclosure. Furthermore, this study used purposive judgment sampling and 13 relevant financial sector companies were obtained. The result indicates that company reputation has positive relationship with the quality of CSR disclosure, but it is insignificant. In addition, this study indicates that the relevant dimension has not been highlighted compared to other dimensions such as loyal representation, understanding, and Comparability. CSR disclosures prioritize quality in order to be credible communication tool for the users.
BUYERS 'PERCEPTION OF THE IMPACT OF THE LATEST REGULATION ON IMPORTED GOODS TAX VI E-COMMERCE Ahmad, Hamzah; Saputri, Sri Ayu; Muslim, Muslim; Lannai, Darwis; Shaleh, Musliha
Research In Management and Accounting (RIMA) Vol. 3 No. 1 (2020): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v3i1.2745

Abstract

This study aims at how buyers' perceptions of the latest regulations applied by the government regarding taxes on imported goods via e-commerce. The data in this study were obtained by conducting a question and answer system directly to the parties involved in the interview process regarding the latest regulations on the import tax on goods for Buyers to obtain the necessary information, which is carried out at the Karebosi Link shopping center.This study uses primary and secondary data by conducting direct research in the field by thoroughly describing the data obtained during the research process, with a sample of 10 people who like to shop for productsimported. The method of data analysis using descriptive qualitative is to thoroughly describe the data obtained during the research process, namely the reduction, presentation of data and drawing conclusions. The results of this study found that most of the Buyers who agreed with the latest Regulation of the Ministry of Finance Customs and Excise regarding Imposition of Imported Goods Tax for those who carry out transactions of imported goods products online or via e-commerce for several reasons, namely because with this regulation there will be many new impacts both for the government, UMKM and Community
Analisis Faktor Good Corporate Governance, Nilai Perusahaan, dan Profitabilitas Perusahaan Perbankan di Bursa Efek Indonesia pada Masa Pandemi Covid-19 Khafifah, Ainun; Amiruddin; Nurfadila, Nurfadila; Muslim, Muslim; Ahmad, Hamzah
Center of Economic Students Journal Vol. 5 No. 1 (2022): January-Maret (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.574 KB) | DOI: 10.56750/csej.v5i1.98

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan perbankan yang terdaftar di bursa efek indonesia pada masa pandemi COVID-19. Sampel dalam penelitian ini yaitu sebanyak 42 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik pengumpulan data yang dilakukan adalah teknik dokumentasi. Populasi dalam penelitian ini adalah Perusahaan Perbankan yang Terdaftar di BEI. Penelitian ini menggunakan software SmartPLS (Partial Least Square) mulai dari pengukuran model berupa uji validitas dan reliabilitas, struktur model berupa uji R square dan uji t serta pengujian hipotesis. Hasil penelitian ini menunjukkan GCG berpengaruh positif dan signifikan terhadap Nilai Perusahaan, yang mana hal ini menunjukkan penerapan GCG yang baik dapat meningkatkan nilai perusahaan. Profitabilitas menunjukkan pengaruh positif dan signifikan terhadap Nilai Perusahaan, keuntungan perusahaan dapat meningkatkan nilai perusahaan. GCG terhadap Profitabilitas berpengaruh negatif dan tidak signifikan, yang berarti peningkatan profitabilitas lebih besar dipengaruhi oleh faktor lain. Serta GCG menunjukkan pengaruh negatif dan signifikan terhadap nilai perusahaan dengan Profitabilitas, Efek langsung dari GCG dapat berkontribusi lebih banyak dan berpengaruh positif terhadap peningkatan nilai perusahaan yang diproksikan dengan menggunakan PBV.
Co-Authors Amiruddin Basri, Andi Cahaya Laela Damayanti, Dwi Selvira Darwis Lannai Farinal, Putri Regita Gusrial, Muhammad Haniff Hassan, Mohd Hasnun Arif Ikhtiari, Kirana Junaid, Asriani Khafifah, Ainun Khairunnisa, Aqilah Laekkeng, Mursalim M, Nurul Ilmy Muhammad Abduh Mukhlis, Armilda Sartika Agrippina Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Nur Aqilah Othman, Nur Aqilah Nurfadila Nurfadila, Nurfadila Nurwakia, Nurwakia Nurwanah, Andi Pahlevi, Lola Venna Pramukti, Andika Rahim, Syamsuri Ratna Sari Saffanah, Nurina Saputri, Sri Ayu Shaleh, Musliha Yundari, Yundari