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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.
ANALYSIS OF FACTORS INFLUENCING THE USE OF INFORMATION TECHNOLOGY IN ACCOUNTING BY MSMES IN TANGERANG Rina Ambarwati; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3966

Abstract

This research aims to evaluate the factors influencing the use of accounting information technology by Micro, Small, and Medium Enterprises (MSMEs) in Tangerang. MSMEs play an important role in the Indonesian economy, but face challenges in efficient financial record-keeping and reporting. The use of accounting information technology can be a solution to improve the speed, accuracy, and transparency of financial transactions.The factors studied include accounting knowledge (X1), technology infrastructure (X2), perceived ease of use (X3), and management support (X4). This research uses a quantitative method with multiple linear regression analysis. The research population consists of all MSMEs in Tangerang City and Regency, with sampling conducted using a purposive sampling technique. Data was collected through a structured questionnaire with a five-point Likert scale. The analysis results show that accounting knowledge (X1) and management support (X4) significantly influence the use of accounting information technology (Y). However, technology infrastructure (X2) and perceived ease of use (X3) do not show a significant partial effect. Simultaneously, all four independent variables (X1, X2, X3, X4) have a significant influence on the use of accounting information technology (Y). The resulting regression model is: Y= 20.450+0.219X1+0.045X2+0.040X3+0.222X4. The coefficient of determination of 0.284 indicates that 28.4% of the variation in the use of accounting information technology is explained by the independent variables, while 71.6% is explained by other factors outside the model. This research is expected to help stakeholders formulate strategies to increase the adoption of accounting information technology in Tangerang MSMEs, thereby driving growth and competitiveness in the digital era.
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

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

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.