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All Journal Jurnal Ilmiah Satyagraha International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ekonomi, Manajemen, Akuntansi Maulana Atsani: Jurnal Pendidikan Multidisipliner
Ahmad Pauji
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Efektivitas Pengendalian Internal Piutang Dagang PT. Mitra Globalindo Tahun 2022 Airene Riska Febritiani; Dyah Shinta Kusumaningtyas; Ahmad Pauji
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5083

Abstract

Penelitian ini dilakukan di PT. Mitra Globalindo tujuan dari penelitian ini adalah untuk mengetahui bagaimana prosedur pengendalian internal atas Piutang Dagang di PT. Mitra Globalindo dengan yang diterapkan dalam teori dan melakukan perbandingan sistem Akuntansi Piutang yang terjadi . Penelitian ini menggunakan metode pendekatan kualitatif . Untuk memperoleh data yang diperlukan penulis melakukan pengumpulan data melalui wawancara dan observasi. Hasil penelitian menunjukkan bahwa PT. Mitra Globalindo menjalankan sistem akuntansi piutang dan pengendalian internalnya tidak efektif, mengingat prosedur sistem akuntansi piutang tentang penjualan kredit maupun penerimaan kas yang dilakukan belum keseluruhan sesuai teori dan adanya fungsi yang dirangkap jabatan oleh fungsi lain.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
PENGARUH SKILL MATRIX DAN MOTIVASI KERJA TERHADAP KINERJA OPERASIONAL DI PT.XYZ Ahmad Pauji; Farhan Alyudin; Aditia
Jurnal Ilmiah Satyagraha Vol. 8 No. 1 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

This study aims to analyze the effect of skill matrix and employee motivation onoperational performance at PT XYZ. Data was collected through a survey of companyemployees using a questionnaire. Data analysis was carried out using the StructuralEquation Modeling (SEM) method with SmartPLS software. The results showed that the skillmatrix and employee motivation significantly positively affect operational performance. Theskill matrix also contributes to increasing employee motivation indirectly, therebystrengthening overall operational performance. The implication of this study is theimportance of implementing skill matrix and increasing employee motivation in humanresource management strategies to achieve operational efficiency.
SEJARAH KEEMASAN ISLAM: DINASTI ABBASIYAH DAN KONTRIBUSINYA Faiz Fikri Al Fahmi; Ulfa, Nisa; Retno Pujiastuti; Ahmad Pauji; Maliki Pijar Purnama
Maulana Atsani: Jurnal Pendidikan Multidisipliner Vol. 1 No. 3 (2025): Januari
Publisher : Pusat Kajian dan Pengembangan Publikasi Ilmiah (PKPPI) Institut Agama Islam Hamzanwadi Nahdlatul Wathan Lombok Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51806/30cevq06

Abstract

Jurnal ini membahas secara mendalam sejarah keemasan Islam pada masa Dinasti Abbasiyah (750-1258 M), menyoroti kontribusi penting dalam berbagai bidang seperti ilmu pengetahuan, filsafat, kedokteran, matematika, arsitektur, sastra dan perdagangan. Analisis ini menggali warisan budaya dan peradaban Islam yang masih berpengaruh hingga saat ini, serta mengeksplorasi peran Abbasiyah dalam mengembangkan peradaban Islam. Penelitian ini juga mempertimbangkan dampak kebijakan pemerintahan, perkembangan sosial dan politik, serta interaksi dengan peradaban lain. Selain itu, jurnal ini membahas tentang kemajuan pendidikan, peran ulama dan cendekiawan, serta pengaruh Dinasti Abbasiyah terhadap peradaban modern.  
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
Co-Authors Abu Naim Aditia Airene Riska Febritiani Andika Mugi Gumilang Annisa Risqi Sulistya Kusuma Wardhani Dyah Shinta Kusumaningtyas Ervina Yennie Permananingrum FACHMI AL FAROQI Faiz Fikri Al Fahmi Farhan Alyudin Ilwin Hadi Maliki Pijar Purnama Nor Fatah Ulinnuha Retno Pujiastuti Rina Ambarwati Sapriyadi, Wandi Ulfa, Nisa