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Rosidawaty Rosidawaty
Universitas Muhammadiyah A.R Fachruddin
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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 Cita Rasa Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Gelato (Studi Kasus Pelanggan Ilvero) Atmaja, Sena; Perwithasari, Resy; Hadi, Helmas Septiyo; Rosidawaty, Rosidawaty
JMB : Jurnal Manajemen dan Bisnis Vol 13, No 2 (2024): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v13i2.12253

Abstract

The purpose of this study is to determine and analyze the influence of Taste and Service Quality on Purchase Decisions both partially and simultaneously. The sample consists of 96 respondents who are customers of Il Vero. This research uses a quantitative method. The sampling technique used is purposive sampling. Data was collected using a questionnaire instrument with a Likert Summated Rating (LSR) scale, with evaluation criteria ranging from strongly disagree to strongly agree. The data analysis method was processed using SPSS version 26. The partial results of the study show that Taste (X1) has a positive and significant effect on Purchase Decisions (Y) with a t-value of 4.878, a t-table value of 1.984, and a significance value of 0.000 < 0.05. Service Quality (X2) also has a positive and significant effect on Purchase Decisions (Y) with a t-value of 3.563, a t-table value of 2.30, and a significance value of 0.001 < 0.05. Simultaneously, Taste (X1) and Service Quality (X2) have a positive and significant effect on Purchase Decisions (Y) with a t-value of 110.347, a t-table value of 2.30, and a significance value of 0.004 < 0.05. The regression equation results indicate that Taste has the highest influence, followed by Service Quality, which has the smallest influence.
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.
BPRS Era Society 5.0: Strategi Digital Inklusif untuk Akselerasi Keuangan Hijau dan Inovatif Syariah di Indonesia Sudarmanto, Eko; Mahdi, Fadilla Muhammad; Rosidawaty, Rosidawaty; Istiasih, Shitny Dwi; Sasmita, Djenni
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 05 (2025): JIEI : Vol. 11, No. 05, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Digital transformation has become an imperative for Islamic Rural Banks (BPRS) in responding to the challenges and opportunities of the Society 5.0 era, where technology and human values are seamlessly integrated. This study aims to identify inclusive digital strategies that BPRS can adopt to accelerate the development of green and innovative finance based on Sharia principles. Employing a qualitative approach through literature review, this research examines recent scholarly works, Sharia regulations, financial authority reports, and government policies related to digitalization and sustainable finance. The findings reveal that BPRS digitalization grounded in financial inclusion and maqashid shariah holds strategic potential in promoting green financing, empowering Muslim communities, and enhancing financial literacy. Nevertheless, structural challenges, such as limited digital infrastructure and regulations that are not yet fully adaptive, remain significant barriers. This study recommends strengthening cross-sector collaboration, developing digital products rooted in Islamic values, and formulating policies that foster Sharia-compliant financial innovation with an environmentally friendly orientation as strategic directions for the future.
Co-Authors Abu Naim Adelia Dwi Valentin Aminudin, Dindin Atmaja, Sena Chyntia, Ingkak DADANG DADANG Fadilla Muhammad Mahdi Faroqi, Fachmi Al Gumilang, Andika Mugi Gunawan, Sandi Hamim, Thoat Haromain, Achmad Helmas Septiyo Hadi Ingkak Chintya Wangsih Istiasih, Shitny Dwi Lulu Fatihatul Uyun Nurul Setiani Pauji, Ahmad Permananingrum, Ervina Yennie Perwitahasari, Resy Perwithasari, Resy Putri Yandika, Marvita Adelia Ramadhan, Muhammad Dhitya Rina Ambarwati S, Sugiono Sabina, Anida Adelia Sasmita, Djenni Septiani, Tanti Siti Fatimatul Zuhroh Siti Maesaroh Soenaryo, Dede Sudarmanto, Eko Sugiyono Sugiyono Ulinnuha, Nor Fatah Ulinuha, Nor Fattah Zulfikar Ikhsan Pane