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The Importance of Internal Control in Accounting Information Systems Dinda Aulia; Yusri Hazmi; Isnani Isnani; Meifiza Khairunnisa
West Science Interdisciplinary Studies Vol. 2 No. 08 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i08.1076

The objective of this article is to examine the significance of internal control in an accounting information system. An accounting information system serves as a framework for conducting accounting operations within an organization. A structured accounting information system is the result of the interaction between individuals, instruments, and methods. In the creation of financial reports, accounting information must be guaranteed to be free of errors and fraud, regardless of whether it was intentionally or inadvertently committed. This article employs a descriptive methodology, with library data serving as some of the data sources. The article's conclusion is that financial reports are a method of accountability from management to interested parties. Consequently, the reports that are generated must be of the highest quality and devoid of errors. Internal control is a manifestation of management's endeavor to achieve this objective by utilizing five control elements: control activities, control environment, risk assessment, information and communication, and supervision.

System Development Methodology For Accounting Infoemation System Devi Dwi Putri; Yusri Hazmi*; Fitri Yana; Reka Nabella; Yuni Saputri
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/z5bb4g29

This study discusses the importance of selecting an appropriate information system development method before starting the development process to ensure the creation of a system that meets expectations. Although there are many methodologies or models for software development, confusion often arises when choosing the most suitable one based on specific situations or environments. The article also outlines the basic concepts of systems, accounting information systems, and the stages of system analysis, including proposal preparation, system analysis implementation, and the preparation of system analysis reports. The research methodology used is library research, which involves studying literature and analyzing various written information sources. The findings highlight the importance of written documentation at each stage of system development to effectively communicate plans and findings to information users, as well as the significance of employing effective information-gathering techniques during system analysis. Therefore, selecting the right method and maintaining thorough documentation are crucial to successfully developing an information system that meets user needs and supports organizational goals.

Akuntansi Piutang Dalam Sistem Informasi Akuntansi Maulita Nurfatikhah; Yusri Hazmi; Raudhatul jannah; Sindi fantika Ningrum
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4376

Sistem akuntansi piutang suatu perusahaan kepada setiap debitur disebut dengan sistem akuntansi piutang. Pemberian pinjaman atau penjualan secara kredit dapat menimbulkan timbulnya piutang yang merupakan tagihan kepada pihak alternatif. Metodologi Penelitian Dalam penyelidikan ini, peneliti menggunakan jenis metodologi penelitian yang dikenal sebagai penelitian Studi Kepustakaan ((Library Research)). Penelitian yang dilakukan di perpustakaan dan pencarian yang dilakukan di perpustakaan memiliki lebih dari sekedar fungsi yang tercantum untuk mengumpulkan data penelitian. Hal ini menunjukkan bahwa penelitian kepustakaan hanya dibatasi pada kegiatan yang hanya menggunakan sumber-sumber yang terdapat dalam koleksi perpustakaan dan tidak memerlukan penyelidikan lapangan. Sementara itu, para ahli berpendapat bahwa penelitian kepustakaan adalah suatu proses pengumpulan data yang meliputi kajian buku, literatur, catatan, dan berbagai makalah yang berkaitan dengan suatu permasalahan.

The Effect of Purchasing Accounting System on Transaction Efficiency and Supplier Satisfaction Raihan Jazil Hadi; Amri Yadi; Yusri Hazmi
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/kfrga208

This article discusses the importance of the Purchasing Accounting System in supporting business continuity, especially in the procurement of goods needed by the company. This system serves as a vital element in the company's operational cycle, which focuses on recording, managing, and tracking transactions for the purchase of goods or services. This research uses the literature study method, by collecting data from various relevant sources. The results of the analysis show that the Purchasing Accounting System consists of a series of integrated procedures, methods, and tools to ensure that every purchase transaction is recorded accurately and managed efficiently. The main components in this system include processes ranging from submission of purchase requests, evaluation and selection of suppliers, to payment of supplier invoices. With a well-structured system in place, companies can minimise errors, ensure compliance with internal policies, and manage cash flow more effectively. The system also supports transparency in supplier relationships, and improves efficiency and accuracy in the purchasing process. In short, the Purchasing Accounting System plays a crucial role in efficiently managing the purchasing aspect, which in turn supports the continuity and success of the company's operations.

ACCOUNTING INFORMATION SYSTEM (AIS) Aura Safitri; Yusri Hazmi, Nurhayati, Zahra Firdausa Hasra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 7 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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

In the era of digitalization, entities are developing technologies that can be used in various fields. This technological advancement greatly affects efficiency and productivity, especially in the business sector. Business operations are influenced by the development of new products, diverse marketing processes, and advanced production processes aided by technology. In order to facilitate financial reporting, companies must also be agile in selecting financial reporting software. The use of Accounting Information Systems (AIS) can have positive impacts on a company, such as accuracy and speed in financial reporting, enabling investors to make informed investment decisions. AIS is a system used by management to manage a company. This study aims to provide a deeper understanding of the implementation of AIS for effective management. The research methodology employed is a literature review, utilizing various literature sources such as books, journals, articles, and other research materials. The study discusses the definition and role of AIS in company management, as well as its implementation in optimizing company performance. The findings highlight the importance of AIS in providing accurate and timely financial information, aiding decision-making processes and facilitating company transactions. Therefore, implementing AIS is crucial for companies to compete effectively in the business world.

The Impact of Financial Technology on Financial Performance in General Banks in Indonesia Riska Andani; Busra Busra; Yusri Hazmi
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1389

The rapid development of Financial Technology (Fintech) has significantly reshaped banking operations in Indonesia. This study investigates the impact of Fintech represented by Phone Banking, Mobile Banking, and Internet Banking on the financial performance of Indonesian commercial banks measured by Return on Assets (ROA). Using quarterly data from 2022 to 2024 and applying the Vector Error Correction Model (VECM), the research confirms a long-term equilibrium among the variables. Long-term estimation results reveal that only Phone Banking significantly affects ROA, while Mobile Banking and Internet Banking do not. In the short term, Mobile Banking influences Phone Banking, and both Phone and Internet Banking exhibit Granger causality toward ROA, though without direct short-term significance. The findings suggest that while digital banking services are broadly utilized, their impact on profitability remains limited, potentially due to high operational costs and shifting customer preferences. The study recommends that banks refine digital strategies, particularly in Phone Banking, to enhance their financial performance. The research also demonstrates the utility of VECM in analyzing both short-term dynamics and long-term relationships in digital finance.

System Development Methodology For Accounting Infoemation System Devi Dwi Putri; Yusri Hazmi*; Fitri Yana; Reka Nabella; Yuni Saputri
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/z5bb4g29

This study discusses the importance of selecting an appropriate information system development method before starting the development process to ensure the creation of a system that meets expectations. Although there are many methodologies or models for software development, confusion often arises when choosing the most suitable one based on specific situations or environments. The article also outlines the basic concepts of systems, accounting information systems, and the stages of system analysis, including proposal preparation, system analysis implementation, and the preparation of system analysis reports. The research methodology used is library research, which involves studying literature and analyzing various written information sources. The findings highlight the importance of written documentation at each stage of system development to effectively communicate plans and findings to information users, as well as the significance of employing effective information-gathering techniques during system analysis. Therefore, selecting the right method and maintaining thorough documentation are crucial to successfully developing an information system that meets user needs and supports organizational goals.

The Influence of Good Corporate Governance on Company Value of Sharia-compliant Issuers in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2022–2024 Asyifa Zahra; Safaruddin; Yusri Hazmi
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 8 No 3 (2026): Britain International of Humanities and Social Sciences, October
Publisher : Britain International for Academic Research (BIAR) Publisher

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Company value is an important indicator that reflects a company's success in creating prosperity for shareholders and is also a primary consideration for investors in making investment decisions.Good Corporate Governance It is believed to be able to improve the quality of corporate governance through effective oversight mechanisms, although the results of previous research on the influence of each governance mechanism on company value still show inconsistencies. This study aims to analyze the influence Good Corporate Governance This study examines the effect of gender diversity, audit committees, independent commissioners, and institutional ownership on firm value in sharia-compliant issuers in the food and beverage sub sector listed on the Indonesia Stock Exchange in 2022–2024. The study employed a quantitative approach with secondary data obtained from the companies' annual reports. The sample was determined using a random sampling technique.purposive sampling, resulting in 26 companies with 78 observation units. Data analysis was performed using panel data regression through the views 13 application, with Random Effect Models the best estimation model. The results show that the audit committee, independent commissioners, and institutional ownership have a positive and significant effect on firm value, while gender diversity has no significant effect. Simultaneously, all mechanisms Good Corporate Governance has a significant impact on company value. This finding indicates that the effectiveness of implementing corporate governance mechanisms is a strategic factor in increasing company value and strengthening investor confidence in the company.

AKUNTANSI MUDHARABAH: PERSPEKTIF SYARIAH DAN IMPLEMENTASINYA DALAM LAPORAN KEUANGAN BANK SYARIAH Maulena Maulena; Mona Fitri; Naila Afifah Sharfina; Yusri Hazmi; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.663

This study aims to analyze the implementation of mudharabah accounting in Islamic banks based on sharia principles, the Sharia Financial Accounting Standards (SAK Syariah), and the characteristics of mudharabah financing. The main focus of the study is to understand how profit and loss sharing is conducted fairly between shahibul maal and mudharib, as well as the role of agency theory and trust theory in enhancing transparency and reducing moral hazard risks in Islamic bank financial statements. The research method used is a literature review, analyzing various sources related to mudharabah accounting and the implementation of SAK Syariah, such as books, scientific journals, and research reports. The analysis process is descriptive, synthesizing the key findings from the selected literature based on relevance and authority. The study results indicate that the implementation of mudharabah accounting must ensure that sharia principles are maintained, while emphasizing transparency and accountability in financial reporting. Additionally, the role of supervision and trust between shahibul maal and mudharib is crucial in maintaining an efficient and fair relationship. This research also evaluates how mudharabah accounting contributes to the sustainability of the Islamic banking industry and provides recommendations for improving financial reporting and strengthening trust in the sharia investment system.

Fiscal Expansion, Government Size, and Long-Run Economic GroFiscal Expansion, Government Size, and Long-Run Economic Growth: Evidence from Economic Freedom and Institutional Qualitywth: Evidence from Economic Freedom and Institutional Quality Yusri Hazmi; Muhammad Nasir; Syahril
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.299

Background: Fiscal expansion is widely used to stabilize economic activity during periods of uncertainty, yet its long-run relationship with economic growth remains debated, particularly regarding fiscal sustainability, allocative efficiency, and institutional effectiveness. Objective: This study examines the relationship between fiscal expansion, government size, economic freedom, institutional quality, and long-run economic growth within a cross-country macroeconomic framework. Methods: A quantitative approach was employed using an unbalanced panel dataset of 131 countries from 2019–2025, comprising up to 917 country-year observations. Data were obtained from the World Bank, the Heritage Foundation, and Transparency International. A Fixed Effects Model (FEM) was applied following the Hausman test (χ² = 47.32, p < 0.001), indicating that country-specific effects were correlated with the explanatory variables. Results: Business freedom (β = 0.0202–0.0251), fiscal freedom (β = 0.0141–0.0167), government size (β = 0.0094–0.0192), and institutional integrity (β = 0.0391–0.0453) positively and significantly affect GDP per capita (p < 0.01). Institutional integrity shows the strongest influence across model specifications. The findings also support Wagner’s Law, indicating a positive relationship between GDP per capita and government size. Conclusion: Fiscal expansion alone is insufficient to sustain long-run economic growth. Strong institutional quality, economic freedom, efficient public expenditure management, and effective regulation are essential for supporting sustainable economic development.

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