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Literatur Review: Analisis Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Islami, Agnemas yusoep
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v2i2.1512

The purpose of writing this article is to analyze the effect of implementing an accounting information system on the quality of financial reports. The method used is a literature review with a descriptive qualitative approach. The results of a review of 25 articles show that the accounting information system in an entity can influence the quality of financial reports. An entity that makes good use of an accounting information system will be able to present financial reports more accurately, quickly, efficiently, and fulfill the 4 characteristics of report quality, namely relevant, reliable, easy to understand, and comparable. Financial information presented in quality financial reports will be very useful for report users for making accountable decisions. Keywords: Accounting Information System, Quality of Financial Reports, Literatur Review Tujuan penulisan artikel ini adalah untuk menganalisis pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. Metode yang digunakan adalah literatur review dengan pendekatan kualitatif deskriptif. Hasil review terhadap 25 artikel menunjukan bahwa sistem informasi akuntansi dalam suatu entitas dapat mempengaruhi kualitas laporan keuangan. Suatu entitas yang memanfaatkan penggunaan sistem informasi akuntansi dengan baik akan mampu menyajikan laporan keuangan dengan lebih akurat, cepat, efisien, dan memenuhi 4 karakteristik kualitas laporan keuangan, yaitu relevan, andal, mudah dipahami, dan dapat dibandingkan. Informasi keuangan yang tersaji pada laporan keuangan yang berkualitas akan sangat bermanfaat bagi pengguna laporan untuk pengambilan keputusan yang dapat dipertanggungjawabkan. Kata Kunci: Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, Tinjauan Pustaka

A Systematic Review of Drone Development and Innovation Helps Handling during a Pandemic and Its Challenges for Health Technology Hapsari, Anindya Ananda; Vresdian, Devan Junesco; Dionova, Brainvendra Widi; Zuhriyah, Halimatuz; Pratama, Legenda Prameswono; Islami, Agnemas Yusoep
Jurnal Teknologi dan Manajemen Vol. 22 No. 2 (2024): JURNAL TEKNOLOGI DAN MANAJEMEN (AUGUST)
Publisher : Politeknik STMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52330/jtm.v22i2.246

Abstract—These technological advances make researchers around the world develop many new things to support the harmony of life. Humans think a lot, including in terms of technology for the advancement of the times and to maintain life, as well as for handling the unprecedented outbreak of the corona virus that spread in the end of 2019, referred to as COVID-19 by the World Health Organization (WHO), and has put the whole world in a precarious position. The impact of the COVID-19 outbreak, which was witnessed only by Chinese citizens, has become a problem of great concern for almost every country around the world makes the COVID-19 outbreak is spreading tremendous fear, overburdened healthcare system has forced most countries around the world are in a state of partial or complete lockdown. Researchers have begun to develop studies in various fields to help control the virus. Technology is also forced to adapt and develop faster to deal with the existing situation. In response to this action, with this review paper we use trusted sources to present a detailed review of specific aspects related to technological developments during the COVID-19 pandemic, especially UAV or drone technology. In this study we explore the use of technologies such as Unmanned Aerial Vehicles (UAVs) or drones that are modified for handling pandemic situations, and how these technologies are also combined with other trending technologies such as the Internet of Things (IoT), Artificial Intelligence (AI), and 5G, among others, to help reduce their impact from the COVID-19 outbreak and the challenges for the post COVID-19 period. Where UAV technology can be modified and developed according to the needs of the pandemic and development for the post-pandemic and endemic period

LIQUIDITY, SOLVENCY, AND ACTIVITY RATIO IN MEASURING FINANCIAL PERFORMANCE OF CONSTRUCTION COMPANIES LISTED ON THE IDX FOR THE 2019 - 2023 PERIOD Sarmilah, Sarmilah; i, Nur Fitri Dew; Maghfuriyah, Alfi; Islami, Agnemas Yusoep; Noviyanti, Noviyanti; Annawati, Sri
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 6 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/hwtyvx60

This study aims to analyze the effect of liquidity, solvency, and activity ratios on the financial performance of construction companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Liquidity is measured using the current ratio, solvency using the debt to equity ratio, and activity using total asset turnover. Company financial performance is measured through return on assets (ROA). This study uses a quantitative approach with multiple linear regression methods. The data used are secondary data in the form of annual financial reports of construction companies obtained from the official IDX website. Data processing was carried out using SPSS 26 software. The results show that CR has a negative and significant effect on ROA partially, and DER has a negative and significant effect on ROA. Then TATO has a positive and significant effect on ROA. Furthermore, CR, DER, and TATO have a significant effect on ROA simultaneously.

The Analysis Sistem Informasi Manajemen Daerah (SIMDA) At Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kota Semarang Using Technology Acceptance Model (TAM) Ulfah, Rahmawati; Rachmawati, Dwi; Dewi, Nur Fitri; Islami, Agnemas Yusoep; Antono, Zakia Maulida
Best Journal of Administration and Management Vol 2 No 1 (2023): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v2i1.108

The purpose of this study is to analyze the Regional Management Information System (SIMDA) in BPKAD Semarang City, assessed based on the level of ease of use, usability, attitude towards use, and actual usage using TAM (Technology Acceptance Model). Data were obtained through interviews and questionnaires. The population consists of all employees who are active users of SIMDA. The analytical model employed in this study is the Structural Equation Model (SEM), while the software used is SmartPLS 2.0 M3. The results of hypothesis testing and discussions indicate that perceived ease of use has a significant positive influence on perceived usefulness. Perceived usefulness, in turn, has a significant positive influence on attitude towards use. Perceived ease of use also has a significant positive influence on attitude towards use. Finally, attitude towards use has a significant positive influence on actual system usage.

SOSIALISASI PENGARSIPAN DIGITAL PADA SEKOLAH SMK NEGERI 3 DEPOK Nugroho, Feri; Ulfah, Rahmawati; Dewi, Nur Fitri; Salamah, Ummy Gusti; Islami, Agnemas Yusoep; Wijaya, Hadi; Maghfuriyah, Alfi; Hertin, Revita Desi; Ridho, Ali; Udriyah; Rachmawati, Dwi
Jurnal Abdi Insani Vol 11 No 1 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i1.1286

The use of technology has become a crucial element in various sectors, including in the realm of education. In the scope of education, technology plays an integral role in various aspects of learning and school operations. The focus of technology lies not only in the learning process, but also in the administrative and managerial aspects that underlie the daily life of school organizations. In this context, the use of technology helps achieve educational goals in a more efficient way, expands accessibility, and increases the effectiveness of educational activities. To make data management more organized and make it easier for users to manage documents. The activity method used in community service is qualitative, carried out by organizing teaching to socialize digital archives at SMK Negeri 3 Depok. Various communication techniques such as lectures and discussions are used: lectures for structured exposure, discussions for active participation of participants in discussions and questions and answers. From the results of the socialization of digital archives at SMK Negeri 3 Depok, 14 OTKP grade 12 students were actively involved. Students are invited to get to know various digital archive storage platforms such as g-Drive, spreadsheets, OneDrive, iCloud, and E-Library. From the various aspects discussed in the socialization of digital archives at SMK Negeri 3 Depok, participants have gained a broad understanding of digital archive storage platforms and services such as g-Drive, spreadsheets, OneDrive, iCloud, and E-Library. This introduction provides provisions for participants in managing digital archives, improves their skills in technology, and broadens their understanding of the benefits of digital archives in work. Participants have gained a lot of understanding and know how to organize data using various digital archiving platforms.

COST ACCOUNTING OPTIMIZATION: ANALYZING THE APPLICATION OF FULL COSTING METHOD IN DETERMINING PRODUCTION COSTS AND SELLING PRICES Antono, Zakia Maulida; Islami, Agnemas Yusoep; Sari, Depina
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.12426

This study aims to analyze the cost calculation as a basis for setting selling prices in the production processes at CV Nakhoda Nusantara Group. This research employs a qualitative case study approach. The data sources utilized in this study include primary data obtained from direct interviews with the owner of CV Nakhoda Nusantara Group and secondary data derived from interviews, supporting documentation, and literature review. Data collection methods include field research and literature review. The data analysis technique involves identifying production costs at CV Nakhoda Nusantara Group and calculating the cost of goods manufactured using the full costing method. This calculation is then compared to the company’s existing cost calculation method, and recommendations are provided for appropriate production costs and selling prices based on the findings. The results of this study indicate that the use of the full costing method for calculating production costs and selling prices at CV Nakhoda Nusantara Group is more suitable, as it reflects the true cost of the products more accurately compared to the simpler method initially employed by the company.

Akselerasi UMKM: Pendampingan Keuangan, Digitalisasi dan Branding pada UMKM Kuliner Kota Depok Nur Fitri Dewi; Jessica Adelia; Salaisah Almani Fatiha; Widodo Putra Manahuang; Dwi Rachmawati; Suci Ayu Sudari; Hadi Wijaya; Nora Listiana; Agnemas Yusoep Islami; Rahmawati Ulfah
Eastasouth Journal of Positive Community Services Vol 4 No 02 (2026): Eastasouth Journal of Positive Community Services (EJPCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejpcs.v4i02.521

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas pengelolaan usaha UMKM Warung Mpok Iyam yang bergerak di sektor kuliner di Kota Depok. Meskipun memiliki potensi usaha yang baik melalui fasilitas pendukung seperti mushola, area parkir yang luas, dan kolam renang anak, usaha ini masih menghadapi permasalahan berupa pencatatan keuangan yang belum terstruktur, sistem pembayaran konvensional, lemahnya branding, serta belum optimalnya pemasaran digital. Metode yang digunakan adalah pendampingan partisipatif melalui tahapan observasi, perencanaan, implementasi, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan keteraturan pencatatan keuangan, penerapan pembayaran digital QRIS, penguatan identitas visual usaha, serta pemanfaatan media sosial Instagram sebagai sarana promosi. Pendampingan ini mendorong pengelolaan usaha yang lebih profesional dan adaptif terhadap perkembangan digital.

The Impact of Shopee E-Commerce and Instagram Based Social Media Marketing on the Growth of Food Micro, Small, and Medium Enterprises (MSMEs) in Depok City Sari, Nurul Rahma; Islami, Agnemas Yusoep; Dewi, Nur Fitri
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.338

This study aims to analyze the influence of Shopee e-commerce and Instagram social media marketing on the growth of food MSMEs (Micro, Small, and Medium Enterprises) in Depok City, both partially and simultaneously. The researcher employed a quantitative research approach using a questionnaire as the research instrument, measured with a Likert scale and processed into quantitative data. The sampling method used in this study is Non-Probability Sampling with a purposive sampling technique, adjusted to the criteria of respondents who are food MSME actors in Depok utilizing Shopee and Instagram in their marketing activities. The data analysis process was conducted using SPSS version 27. The results indicate that both Shopee e-commerce (X1) and Instagram social media marketing (X2) have a significant and positive influence, both partially and simultaneously, on the growth of food MSMEs (Y) in Depok City. The coefficient of determination results show that the two independent variables Shopee E-Commerce and Instagram Social Media Marketing contribute 61.9% to the growth of food MSMEs. Meanwhile, the remaining 38.1% is influenced by other variables not discussed in this study, as indicated by an R Square value of 0.619.This study aims to analyze the influence of Shopee e-commerce and Instagram social.

The Analysis Sistem Informasi Manajemen Daerah (SIMDA) At Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Kota Semarang Using Technology Acceptance Model (TAM) Rahmawati Ulfah; Dwi Rachmawati; Nur Fitri Dewi; Agnemas Yusoep Islami; Zakia Maulida Antono
Best Journal of Administration and Management Vol 2 No 1 (2023): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v2i1.108

The purpose of this study is to analyze the Regional Management Information System (SIMDA) in BPKAD Semarang City, assessed based on the level of ease of use, usability, attitude towards use, and actual usage using TAM (Technology Acceptance Model). Data were obtained through interviews and questionnaires. The population consists of all employees who are active users of SIMDA. The analytical model employed in this study is the Structural Equation Model (SEM), while the software used is SmartPLS 2.0 M3. The results of hypothesis testing and discussions indicate that perceived ease of use has a significant positive influence on perceived usefulness. Perceived usefulness, in turn, has a significant positive influence on attitude towards use. Perceived ease of use also has a significant positive influence on attitude towards use. Finally, attitude towards use has a significant positive influence on actual system usage.

The Impact of Shopee E-Commerce and Instagram Based Social Media Marketing on the Growth of Food Micro, Small, and Medium Enterprises (MSMEs) in Depok City Nurul Rahma Sari; Agnemas Yusoep Islami; Nur Fitri Dewi
Neo Journal of economy and social humanities Vol 5 No 1 (2026): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v5i1.338

This study aims to analyze the influence of Shopee e-commerce and Instagram social media marketing on the growth of food MSMEs (Micro, Small, and Medium Enterprises) in Depok City, both partially and simultaneously. The researcher employed a quantitative research approach using a questionnaire as the research instrument, measured with a Likert scale and processed into quantitative data. The sampling method used in this study is Non-Probability Sampling with a purposive sampling technique, adjusted to the criteria of respondents who are food MSME actors in Depok utilizing Shopee and Instagram in their marketing activities. The data analysis process was conducted using SPSS version 27. The results indicate that both Shopee e-commerce (X1) and Instagram social media marketing (X2) have a significant and positive influence, both partially and simultaneously, on the growth of food MSMEs (Y) in Depok City. The coefficient of determination results show that the two independent variables Shopee E-Commerce and Instagram Social Media Marketing contribute 61.9% to the growth of food MSMEs. Meanwhile, the remaining 38.1% is influenced by other variables not discussed in this study, as indicated by an R Square value of 0.619.This study aims to analyze the influence of Shopee e-commerce and Instagram social.

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