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All Journal Agregat: Jurnal Ekonomi dan Bisnis Jurnal al-Ulum : Jurnal Pemikiran dan penelitian ke-Islaman JURNAL PENDIDIKAN TAMBUSAI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Transekonomika : Akuntansi, Bisnis dan Keuangan NUSRA: Jurnal Penelitian dan Ilmu Pendidikan
Asmanah, Siti
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Determinants of Environmental Performance: The Application of Environmental Management Accounting as a Mediation Variable Sopia, Iklima Pila; Herianti, Eva; Asmanah, Siti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7261

Abstract

Conventional management accounting cannot provide information about environmental costs and ignores environmental impact reports. To overcome those weaknesses, Environmental Management Accounting (EMA) can provide data transition from financial accounting, cost accounting, and material flow management to improve material efficiency, reduce environmental impacts and reduce environmental costs. Objective; this study is to examine and evaluate the effect of stakeholder pressure, organizational size, top management commitment, and environmental uncertainty and focus on EMA application as a mediation variable on environmental performance. The sampling method uses Stratified Random Sampling on the one (1) to five (5) star hotels in Bogor City with a total of 52 samples. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) using the Smart PLS application. Research result; the hypothesis testing proves that stakeholder pressure, organizational size, top management commitment, and EMA implementation affect environmental performance. Then the EMA implementation as a mediation variable can influence the relationship between stakeholder pressure, organizational size, and top management commitment to environmental performance. In addition, environmental uncertainty does not affect environmental performance, and the application of EMA cannot mediate the relationship between environmental uncertainty and environmental performance. Limitations; the research carried out during the Covid-19 pandemic resulted in the limited distribution of questionnaires and was sometimes obstructed by the implementation of Large-Scale Social Restrictions (LSSR).
PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Risdiana, Dina; Asmanah, Siti; Hakim, Luqman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.646

Abstract

This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study were 92 respondents. Data analysis in this study used the SmartPLS (Partial Least Square) Version 4.0 data analysis method. Procedures have a significant effect on audit quality, audit fees have a significant effect on audit quality, and professionalism has a significant effect on audit quality. Meanwhile, remote audit has no significant effect on moderating the relationship between procedures and audit quality, remote audit is unable to moderate the relationship between audit fees and audit quality. In addition, remote audit is able to moderate the relationship between professionalism and audit quality.
Pengaruh Independensi, Skeptisme Profesional, dan Pengalaman Auditor terhadap Audit Judgment dengan Kode Etik sebagai Variabel Moderasi Wicaksono, Andika Cahyo; Asmanah, Siti
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.30590

Abstract

Penelitian ini bertujuan untuk menguji pengaruh İndependensı, Skeptisme Profesional dan Pengalaman Audit Terhadap Audit Judgment dengan Kode Etik Sebagai Variabel Moderasi. Desain penelitian ini bersifat asosiatif dengan jenis kuantitatif. Penelitian ini menggunakan data Primer. Populasi yang digunakan adalah Kantor Akuntan Publik di Willayah Jakarta Selatan. Teknik pengambilan sampel menggunakan cluster sampling sehingga terpilih 82 responden sebagai sampel penelitian. Metode yang digunakan adalah analisis regresi data menggunakan software SPSS. Metode analisis data menggunakan uji analisis deskriptif, uji kelayakan instrumen, uji asumsi klasik, uji determinan R square, uji analisis regresi linear berganda, dan uji hipotesis.. Hasil penelitian ini menunjukan bahwa Independensi berpengaruh terhadap Audit Judgment, Skeptisme Profesional berpengaruh terhadap Audit Judgment, Pengalaman Audit berpengaruh terhadap Audit Judgment, Kode Etik Dapat memoderasi pengaruh Independensi terhadap Audit Judgment, Kode Etik Dapat memoderasi pengaruh Skeptisme Profesional terhadap Audit Judgment, Kode Etik Dapat memoderasi pengaruh Pengalaman Audit terhadap Audit Judgment.
THE EFFECTIVENESS OF THE USE OF THE GOOGLE CLASSROOM APPLICATION IN LEARNING AQIDAH AKHLAK AT MADRASAH TSANAWIYAH AL-I'ANAH KOSAMBI Asmanah, Siti; Hermawan, Iwan; Waloyo, Kasja Eki
Jurnal Al-Ulum : Jurnal Pemikiran dan Penelitian Ke-Islaman Vol 12 No 4 (2025): al-Ulum: Jurnal Pendidikan, Penelitian dan Pemikiran Keislaman
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/alulum.12.4.2025.352-358

Abstract

The teaching and learning process that is usually carried out face-to-face must switch to online learning. This sudden change raises pros and cons in society, especially related to the effectiveness of online learning in achieving educational goals. One of the media that is widely used by teachers is Google Classroom. This study aims to examine the effectiveness of the use of Google Classroom in learning Aqidah Akhlak at MTs Al-I'anah Kosambi during the pandemic. The research method uses a descriptive approach with data collection techniques through observation, interviews, and questionnaires to teachers and students. Data analysis was carried out qualitatively by emphasizing the experience of using the application, the level of student involvement, and the perception of teachers and students on the usefulness of the media. The results of the study show that Google Classroom is quite effective in supporting the learning of Aqidah Akhlak during the pandemic. This application makes it easier for teachers to deliver materials and provide feedback, as well as allows students to access materials and assignments anytime and anywhere. However, several obstacles were found, including limited internet networks, lack of motivation for some students, and the need for teachers' adaptation in utilizing application features. However, in general, Google Classroom has been proven to support smooth online learning and make a positive contribution to the achievement of learning goals at MTs Al-I'anah Kosambi.
Mendeskripsikan Peran Pendidikan Tinggi dalam Menyiapkan Sumber Daya Manusia Menghadapai Era Manajemen 5.0 Rochaya, Siti; Asmanah, Siti; Suharyat, Yayat
NUSRA : Jurnal Penelitian dan Ilmu Pendidikan Vol. 5 No. 1 (2024): NUSRA: Jurnal Penelitian dan Ilmu Pendidikan, Februari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/nusra.v5i1.1862

Abstract

This article aims to show the role of universities in increasing the competitiveness of human resources in the era of society 5.0. A university is an organization that has a mission to educate the nation. Higher education plays an important role in producing the nation's next generation, therefore a quality university is capable of producing a superior generation. In reality, the competitiveness of higher education institutions in Indonesia is still low. The research used is qualitative with a phenomenological approach. The results of the research show that the competitiveness of higher education institutions is still low compared to other countries, and the quantity and quality of human resource development is still low. Therefore, the role of the Human Resources development division at the university is important. There is a need to improve the management system as in the other countries which can be emulated to produce quality higher education resources.
The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance Abdullah, Dadang; Asmanah, Siti
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/21300

Abstract

This study aims to analyze the influence of internal control systems and accounting information systems on financial performance. The object of the research is the management of the Muhammadiyah Banten regional leadership. This study was conducted on 78 respondents using a quantitative descriptive approach. The data collection method uses the survey method with research data collection instruments are questionnaires through Google Form. The approach used in this study is the Structural Equation Model (SEM) with Smart Partial Least Square (PLS) analysis tools, validity tests, reliability tests and hypotheses of all scales are declared valid. This study proves that the internal control system has a significant effect on financial performance, the accounting information system has a significant effect on financial performance
Co-Authors Abdullah, Dadang Eva Herianti Iwan Hermawan Luqman Hakim Risdiana, Dina Rochaya, Siti Sopia, Iklima Pila Waloyo, Kasja Eki Wicaksono, Andika Cahyo Yayat Suharyat