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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdi Masyarakat Business Management
Ainunnisa, Rarassatika
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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Increasing Financial Knowledge in Supporting MSMEs in Kiangroke Village in Supporting the Digital Market Arifin, Farid; Noor, Julfan Herliansyah; Ainunnisa, Rarassatika
Abdi Masyarakat Vol 5, No 2 (2023): Abdi Masyarakat
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/abdi.v5i2.5971

Abstract

Globalization era has changing market conditions which have shifted from conventional models involving face-to-face contact to digital markets that can be accessed in the palm of your hand, Micro, Small and Medium Enterprises (MSMEs) in Kiangroke Village face challenges in terms of financial recording. To become a professional businessman, one of the requirements is to have an effective recording system. Therefore, simple and easy to understand financial training is needed specifically for MSMEs in Kiangroke Village. Purphose of this activity is to encourage MSMEs in Kiangroke Village to be able to manage their business administration well, especially in terms of financial reporting. Apart from that, this activity also aims to provide an understanding of the importance of financial records in making business decisions and increase the competitiveness of MSME players in Kiangroke Village. The methods used in this activity are persuasive methods and discussions with partners, which are divided into preparation stages, implementation stages and evaluation stages. This activity ran smoothly and received the attention of micro, small and medium business actors in Kiangroke Village as partners. The modules provided to assist understanding and use have also been used by partners, although they still require gradual assistance so that financial recording and reporting for micro, small and medium enterprises in Kiangroke Village can run well
The Effect of Production and Sales Costs on Net Profit (Study of Pharmaceutical Companies Listed on the Indonesia Stock Exchange for the Period 2013-2021) Ainunnisa, Rarassatika; Noor, Julfan Herliansyah; Arifin, Farid
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9377

Abstract

This research aims to determine the effect of production and sales costs on net   profit.   The   object   of   this   study   is   the   annual   financial   statements   of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2021 period which were recorded by 10 companies, but only 9 companies (81 financial statements) were used as samples based on criteria that had been planned and made by researchers. The research method used in this study is a descriptive and verifiable method with quantitative approach. The analytical tools used are multiple linear regression and coefficient of determination, to test a hypothesis, namely by using the T test and the F test. Then, the data processing process of this study used the IBM SPSS Statistic 16 Program. The results of the study showed in the T test that there is a partial influence between production costs on net profit and there is an influence between sales and net profit. Based on the results of the F test simultaneously variableproduction and sales costs affect net profit.
The Influence of Professionalism and Auditor Competency Towards Quality Audit Internal (Study on the Department of Housing, Residential Areas and Land Affairs Bandung Regency) Noor, Julfan Herliansyah; Ainunnisa, Rarassatika; Arifin, Farid
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9378

Abstract

This Jurnal entitled "The Influence of Auditor Professionalism and Competence on the Quality of Internal Audit Studies at the Department of Housing, Residential Areas and Land Affairs of Bandung Regency" This research is a quantitative study, which aims to determine: 1) the influence of auditor professionalism on internal audit quality, 2) the influence of auditor competence on internal audit quality, and 3) the influence of audit quality on internal audit quality. The sampling technique used was distributing questionnaires with a total of 30 respondents.Tests carried out in this study included validity tests, reliability tests, classic assumption tests (normality test, heteroscedasticity test and, multicollinearity test), simple linear regression, coefficient of determination test and t test which were processed using SPSS (Statistical Product and Service Solutions) software. ) for Windows version 19. The results of this study indicate that 1) there is an influence of auditor professionalism on internal audit quality. 2) there is an effect of auditor competence on internal audit quality. 3) there is an effect of audit quality on internal audit quality.
The Influence of Total Quality Management (TQM) and Characteristics of Management Accountig Information Systems on Managerial Performance Sundari, Siti Asyiah; Ainunnisa, Rarassatika
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3032

Abstract

Managerial performance is one of the key determinants of organizational success, particularly in food manufacturing companies where operational efficiency, product quality, and strategic decision-making are highly dependent on managerial effectiveness. Two important factors that may influence managerial performance are Total Quality Management (TQM) and the Characteristics of Management Accounting Information Systems (MAIS). The implementation of TQM supports continuous improvement, customer focus, employee involvement, and process control, while the characteristics of MAIS—such as broad scope, timeliness, aggregation, and integration—provide managers with relevant and timely information for planning, controlling, and decision-making. This study aims to examine the influence of Total Quality Management and the Characteristics of Management Accounting Information Systems on Managerial Performance in food manufacturing companies in Indonesia. This research adopts a quantitative approach using descriptive and explanatory (verification) methods. Primary data were collected through structured questionnaires distributed to 40 food manufacturing companies in Indonesia, represented by managers, supervisors, department heads, and finance controllers who are directly involved in managerial decision-making processes. The sampling technique used was probability sampling with a simple random sampling method. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The results indicate that Total Quality Management has a positive and significant effect on Managerial Performance. Likewise, the Characteristics of Management Accounting Information Systems also have a positive and significant effect on Managerial Performance. These findings indicate that better quality management practices and stronger accounting information system characteristics contribute significantly to improving managerial effectiveness. This study contributes to the literature by integrating TQM and MAIS characteristics as complementary managerial control mechanisms in the context of food manufacturing companies in an emerging economy. Practically, the findings provide important implications for managers in improving operational excellence, strategic decision-making, and long-term organizational competitiveness.
Co-Authors Arifin, Farid Noor, Julfan Herliansyah Sundari, Siti Asyiah