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Gumilang, Andika Mugi
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Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company Ambarwati, Rina; Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Sugiyono, Sugiyono; Chyntia, Ingkak; Aminudin, Dindin; Dadang, Dadang; Ulinnuha, Nor Fatah; Ramadhan, Muhammad dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10463

Abstract

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.
The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company Ambarwati, Rina; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Dadang, Dadang; Aminudin, Dindin; Zuhro, Siti Fatimatul; Ramadhan, Muhammad Dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10709

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.
Pengaruh Pengungkapan Technological Capital terhadap Nilai Perusahaan pada Jakarta Islamic Index Wangsih, Ingkak Chintya; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Septiani, Tanti; Pane, Zulfikar Ikhsan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4622

Abstract

Purpose: This study aims to determine how disclosing information about a company's technological assets (technological capital) affects its value. This study focuses on companies listed on the Jakarta Islamic Index (JII). Methodology/approach: This study examined 16 companies listed on the JII between 2019 and 2023. A total of 75 annual reports were selected using purposive sampling method. This study used content analysis to measure the extent of technological capital disclosure. Panel data regression analysis was performed using EViews software. Results/findings: The study found that companies that share more information about their technology tend to have higher values. This implies that being open about technological strengths helps build investor trust, which improves market performance. Conclusions: Disclosure of technological capital positively and significantly impacts firm value. Transparency in this area builds investor trust, reduces uncertainty about innovation capacity, and enhances both competitiveness and market performance. Limitations: This study includes only companies from the Jakarta Islamic Index and uses secondary data. It does not consider the reasons why companies disclose certain information. Contribution: This study contributes to research on Islamic capital markets and intellectual capital by highlighting the importance of technological disclosure. It introduces technological capital as a measurable factor in an Islamic index, which has not been widely studied. This can benefit academics, investors, and policymakers interested in Islamic finance and corporate transparency.
PELATIHAN AKUNTANSI PEPAJAKAN UNTUK MEMASUKI DUNIA KERJA DI SMAN 1 KOPO Sugiyono, Sugiyono; Naim, Abu; Rosidawaty, Rosidawaty; Ambarwati, Rina; Wangsih, Ingkak Chintya; Gumilang, Andika Mugi; Dadang, Dadang; Atmaja, Sena; Hadi, Helmas Septiyo; Aminudin, Dindin; Pauji, Ahmad
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3285

Abstract

High school graduates need to have practical skills, especially in tax accounting, due to changes in the world of work. Many students are still confused about proper financial record-keeping and tax administration. Because of this situation, they are not prepared to meet the skill requirements needed by the industry. Therefore, SMAN 1 Kopo needs tax accounting training to provide students with relevant and practical skills. The community service activity "Tax Accounting Training for Entering the World of Work at SMAN 1 Kopo" aims to enhance students' knowledge and skills in tax accounting in accordance with the needs of the workforce. This activity began with an interactive seminar on the basics of taxation. Then, participants received hands-on training with simulations of simple accounting record-keeping, filling out tax returns, and using the e-filing application. To enhance their understanding, participants also engaged in group discussions and case studies. Pre-tests and post-tests were used to assess the students. The activity results showed that the students understood tax accounting better. A 45% increase in concept mastery occurred, from 25% on the pre-test to 70% on the post-test. This increase indicates that the practice-based learning and case study approach used during the training were highly effective. Students also became more confident in completing transaction journals and SPT simulations. This program successfully met its main objective, which was to prepare students from SMAN 1 Kopo to work with additional skills in tax accounting. This indicates that the socialisation and practical training methods successfully equipped students with tax accounting skills while also raising awareness of the importance of tax compliance.
Co-Authors Abu Naim Aminudin, Dindin Atmaja, Sena Aziz, Zulfi Al Chyntia, Ingkak DADANG DADANG Faroqi, Fachmi Al Faroqi, Fahmi Al Gunawan, Sandi Hamim, Thoat Helmas Septiyo Hadi Ingkak Chintya Wangsih Lulu Fatihatul Uyun Nugraha, Wahyu Fajar Nurhillal, Zahroh Nurul Setiani Pauji, Ahmad Perwitahasari, Resy Putri Yandika, Marvita Adelia Ramadhan, Muhammad Dhitya Rina Ambarwati Romadhoni, Danu Noval Rosidawaty Rosidawaty Rosyidawati, Rosyidawati S, Sugiono Sabina, Anida Adelia Septiani, Tanti Siti Fatimatul Zuhroh Siti Maesaroh Sugiyono Sugiyono Ulinnuha, Nor Fatah Ulinuha, Nor Fattah Zulfikar Ikhsan Pane