Hamzah Ahmad, Hamzah
Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus

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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 : Program Pascasarjana 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.
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.
ANALISIS PENERAPAN PSAK 34 DALAM PENGAKUAN PENDAPATAN PERUSAHAAN JASA KONTRUKSI PADA PT ARTERI CIPTA RENCANA Pahlevi, Lola Venna; Sari, Ratna; Ahmad, Hamzah
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4976

Abstract

The aims of this research are to analyze the application of work contracts and the recognition of revenue for construstion service companies in accordance with PSAK 34 at PT Arteri Cipta Rencana. The data required in this study is secondary data, namely the financial statements of PT Arteri Cipta Rencana project for the period 2017-2019. Methods of data collection through interviews, observation and documentary. Data analysis techniques used by qualitative analysis.  This result of this research show that that the implementation of PSAK 34 at PT Arteri Cipta Rencana had executed project contracts sequentially in accordance with the prevailing tender regulations and realized the budget appropriately. The recognition of income and expenses carried out by PT Arteri Cipta Rencana is in accordance with PSAK 34 where revenue recognition for construction contracts is carried out using the completed contract method in the short-term period in the 2016-2018 financial statements. This is in accordance with PSAK 34 applicable in Indonesia. Short-term projects using the completed contract method minimize the risk of errors in estimating the specified value. The financial statements are considered to have met the criteria for the quality of financial reports well.Keyword: PSAK 34, Construction Company and Revenue Recognition
PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA M, Nurul Ilmy; Mus, Abdul Rahman; Ahmad, Hamzah
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4977

Abstract

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance