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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat (Mediteg) Jurnal E-Bis: Ekonomi Bisnis Quantitative Economics and Management Studies Akuntansi'45 KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Worksheet : Jurnal Akuntansi
Annisa Tri Hidhayati
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences

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Pengaruh beban kerja, work life balance, kompetensi dan kepuasan kerja terhadap kinerja account representative dengan dukungan sosial sebagai variabel moderating Hidhayati, Annisa Tri; Hayat, Atma; Yuliani, Rahma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study focuses on the objective to analyze whether workload, work-life balance, competence and job satisfaction can affect the performance of Account Representatives moderated by social support. Quantitative research is used as an approach in this study. The population used as the object of research is all ARs who work at KPP Pratama Banjarmasin, KPP Pratama Tanjung and KPP Madya Banjarmasin. The sample was selected using purposive sampling method and obtained 67 samples and observation data based on certain criteria. The analytical tool used is PLS-SEM (Partial Least Square Structural Equation Modeling) with the Two-Stage Approach method. The results of this study indicate that workload, work-life balance affect the performance of Account Representatives. While competence and job satisfaction have no effect on Account Representative performance. Social support cannot moderate the influence between workload, work-life balance, competence and job satisfaction on Account Representative performance.
Pelatihan Penyusunan Laporan Keuangan Bagi Pengelola Keuangan di CV. Bagus Berataan Konsultan (Consultant - Architect - Engineer) Hidhayati, Annisa Tri; Nadiar, Rahmi; Alfikri, Rahmatullah; Bandi, Maulida Hirdianti; Sinaga, Ananda Sabrida Tora Boru
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 9 No. 2 (2024): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v9i2.296

Abstract

Pengelolaan keuangan yang baik merupakan elemen penting dalam mendukung keberlanjutan dan pengembangan usaha. CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru, yang bergerak di bidang konsultasi arsitektur dan teknik, menghadapi tantangan dalam menyusun laporan keuangan secara sistematis dan sesuai dengan standar akuntansi. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer) Kota Banjarbaru melalui pelatihan penyusunan laporan keuangan. Metode yang digunakan meliputi observasi awal dan pelatihan. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan yang terstruktur, dibuktikan dari hasil kuesioner bahwa 50% peserta menjawab sangat memahami dan 50% peserta lainnya menjawab memahami cara menyusun laporan keuangan. Selain itu, peserta juga memperoleh wawasan mengenai pentingnya dokumentasi keuangan yang akurat untuk mendukung pengambilan keputusan strategis. Dengan demikian, pelatihan ini memberikan kontribusi positif dalam meningkatkan profesionalitas pengelolaan keuangan di CV. Bagus Berataan Konsultan (Consultant-Architect-Engineer), Kota Banjarbaru.
OPTIMALISASI KINERJA ACCOUNT REPRESENTATIVE: TINJAUAN LITERATUR TERHADAP FAKTOR INDIVIDU DAN ORGANISASI Hidhayati, Annisa Tri; Bandi, Maulida Hirdianti; Alfikri, Rahmatullah; Arini, Rizky Mega
KINDAI Vol 21 No 1 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i1.2064

Abstract

Penelitian ini menganalisis faktor-faktor yang mempengaruhi kinerja Account Representative (AR) dalam administrasi perpajakan menggunakan metode Systematic Literature Review (SLR) dan sintesis naratif. Hasil kajian menunjukkan bahwa kompetensi, pelatihan, dan motivasi berpengaruh signifikan terhadap kinerja AR. Gaya kepemimpinan memberikan dampak yang beragam tergantung pada konteks organisasi, sementara lingkungan kerja dan beban kerja turut memengaruhi keseimbangan work-life balance serta kepuasan kerja. Modernisasi administrasi pajak dapat meningkatkan motivasi AR, tetapi kompensasi finansial tidak selalu berdampak signifikan terhadap kinerja mereka. Oleh karena itu, peningkatan kinerja AR harus dilakukan melalui strategi holistik yang mencakup pengembangan SDM, kebijakan organisasi yang mendukung, serta kesejahteraan karyawan. Kata kunci: account representative, kinerja, administrasi perpajakan, systematic literature review, sintesis naratif
ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Hidhayati, Annisa Tri; Nadiar, Rahmi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6383

Abstract

This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.
The Effect of Service Quality on Customer Satisfaction at Asrin Cafe in Langkat Arini, Rizky Mega; Rahmi, Audina; Sinaga, Ananda Sabrida Tora Boru; Muthmainnah, Riyadatul; Hidhayati, Annisa Tri
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3879

Abstract

This study investigates the effect of service quality dimensions-tangibility, reliability, responsiveness, assurance, and empathy on customer satisfaction at Asrin Cafe in Langkat, North Sumatra. Using a sample of 30 respondents, data were collected via questionnaires and analyzed through multiple linear regression with SPSS. The findings reveal that responsiveness and empathy significantly influence customer satisfaction, while the other dimensions do not exhibit individual significance. However, jointly, all five dimensions positively and significantly impact customer satisfaction. The adjusted R-square of 0.522 indicates that service quality accounts for 52.2% of the variance in customer satisfaction. This study underscores the critical role of responsiveness and empathy in enhancing service experiences.
Korelasi Antara Zero Based Budgeting Dengan Efisiensi Operasional Pada Perusahaan Jasa Kontraktor Rahmi Nadiar; Rahmatullah Alfikri; Annisa Tri Hidhayati; Fitra Izzadieny; Riyadatul Muthmainnah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4188

Abstract

This study aims to examine the correlation between the implementation of Zero-Based Budgeting (ZBB) and operational efficiency in contractor service companies. A quantitative method was used with a case study approach at CV. KMP. Data were collected through questionnaires using a Likert scale (1–4) involving 15 respondents, including project managers, budget staff, and field supervisors. The data analysis showed a Pearson correlation coefficient of 0.973 and a significance value of 0.000, indicating a positive and significant relationship between ZBB and operational efficiency. The application of ZBB has proven effective in reducing cost waste and enhancing project execution efficiency. This research contributes to the development of performance-based budgeting strategies to improve operational efficiency in contractor companies.
Bibliometrik Sustainability Report pada Perbankan Indonesia: Tren Publikasi dan Perspektif Masa Depan Hidhayati, Annisa Tri; Rahmi, Audina; Nadiar, Rahmi; Noor Hayatie, Marliza; Alfikri, Rahmatullah
Jurnal E-Bis Vol 9 No 2 (2025): Vol.9 No.2 2025
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v9i2.2313

Abstract

Using a bibliometric approach, this study analyzes the development of scientific publications related to Sustainability Reports in the Indonesian banking sector in the last five years (2020–2024). The analysis was conducted on 124 articles obtained through the Publish or Perish (PoP) software and analyzed using VOSviewer. The results of the study show that the trend of publications regarding Sustainability Reports has increased significantly every year. Bibliometric visualization also indicates a shift in research focus from merely disclosing Sustainability Reports to integrating sustainability into business strategies, green financial product innovations, and the environmental impact of banking policies. The direction of Sustainability Report research in the future is predicted to develop into a more in-depth study related to its influence on banking business strategies, the effectiveness of implementing sustainable financial policies, and how this industry can mitigate environmental and social risks. In addition, sustainability issues in the context of digital banking and financial technology (fintech) are also predicted to become part of academic studies that are developing along with increasing innovation in the financial sector.
INFORMASI OVERLOAD DALAM AKUNTANSI: TINJAUAN BIBLIOMETRIK TENTANG PENYEBAB, KONSEKUENSI DAN LANGKAH MITIGASI Nadiar, Rahmi; Hayatie, Marliza Noor; Alfikri, Rahmatullah; Hidhayati, Annisa Tri; Rahmi, Audina
KINDAI Vol 21 No 2 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i2.2085

Abstract

Perkembangan teknologi digital, seperti big data analytics, cloud computing, dan Artificial Intelligence (AI), telah mengubah sistem informasi akuntansi, memungkinkan akses data real-time yang lebih akurat. Namun, fenomena accounting information overload dapat menghambat pengambilan keputusan efektif. Penelitian ini menggunakan metode bibliometrik untuk menganalisis literatur terkait information overload in accounting menggunakan alat Publish or Perish (PoP) yang mengakses data dari Google Scholar. PoP mengidentifikasi artikel berdasarkan kata kunci dan kutipan untuk memilih literatur berkualitas. Data yang terkumpul kemudian dianalisis menggunakan VOSviewer untuk memetakan penyebab, konsekuensi, dan langkah mitigasi. Temuan menunjukkan adanya peningkatan publikasi terkait fenomena ini pada periode 2020 – 2022, meskipun hanya 17 artikel yang relevan. Tidak ada publikasi signifikan pada 2023 – 2024, menandakan perlunya penelitian lebih lanjut. Kajian ini juga mengungkapkan minimnya penelitian terkait topik ini, sehingga membuka peluang bagi peneliti selanjutnya untuk memperkaya literatur global dan menawarkan solusi bagi tantangan praktis akuntansi. Kata kunci: information overload, akuntansi, bibliometrik
Co-Authors Alfikri, Rahmatullah Atma Hayat Bandi, Maulida Hirdianti Fitra Izzadieny Hayatie, Marliza Noor Muthmainnah, Riyadatul Noor Hayatie, Marliza Nor Rahma Rizka Rahmi Nadiar Rahmi, Audina Riyadatul Muthmainnah Rizky Mega Arini Sinaga, Ananda Sabrida Tora Br Ulfida, Deafatunnizwa Yuliani, Rahma