Article Per Year (5 Year)
p-Index From 2021 - 2026
8.91
P-Index
This Author published in this journals
All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Proceeding International Conference on Information Technology and Business Jurnal Akuntansi Multiparadigma Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Teknologi dan Sistem Komputer Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains dan Informatika Prosiding Seminar Nasional Darmajaya Jurnal Teknoinfo ILKOM Jurnal Ilmiah JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) J-SAKTI (Jurnal Sains Komputer dan Informatika) Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Tekno Kompak Value: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA JTIKOM: Jurnal Teknik dan Sistem Komputer Jurnal Informatika dan Rekayasa Perangkat Lunak Jurnal Data Mining dan Sistem Informasi Jurnal Teknologi dan Sistem Informasi Journal Social Science And Technology For Community Service Buletin Poltanesa Jurnal Simki Economic Studi Ilmu Manajemen dan Organisasi KLIK: Kajian Ilmiah Informatika dan Komputer Educoretax J-SAKTI (Jurnal Sains Komputer dan Informatika) Insearch: Information System Research Journal Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA) Jurnal Akuntansi dan Keuangan Journal of Engineering and Information Technology for Community Service Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah Edutic : Pendidikan dan Informatika Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
., Rusliyawati
Universitas Teknokrat Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Social Sciences Veterinary Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 3   4   5   6   7 
Uncovering the Meaning of Accountability: Is the Village-Owned Enterprises (BUMDes) Accountable? Putra, Novrialdi Budi; Rusliyawati, Rusliyawati; Damayanti, Fera; Ardimansyah, Ardimansyah
Jurnal Pendidikan Akuntansi & Keuangan Vol 12, No 1 (2024): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v12i1.62945

Abstract

This study aimed to comprehend the implementation of the principles of accountability, transparency, and involvement in managing Village-Owned Enterprises (BUMDes). BUMDes must be accountable and transparent and prioritize community engagement since the initial capital for BUMDes derives from the Village Fund Allocation (ADD), frequently allocated from the State Budget (APBN). The study employed a Descriptive Qualitative and Phenomenological approach. The primary research data source was interviews with BUMDes management informants and secondary sources include BUMDes yearly financial statements, associated regulations, documentation, and other files. The study’s findings demonstrated that the participation of initial capital of BUMDes sourced from village funds, that BUMDes financial statements are regularly submitted to the local head, head of BPD, and the community, that BUMDes operational managers do not understand the accounting treatment of BUMDes financial statements based on Permendes No. 3 of 2021 due to limited competence, that expenditures in the form of social funds are recorded and reported in the BUMDes annual report. The accountability principle has been pursued; however, it requires to be improved. Ease of access to information is provided through village websites, village videotrons, and village information boards that explain the variety of village financial information. In addition, BPD as an internal supervisor conducts checks and supervision from the establishment, management, and accountability of BUMDes by AD/ART. The principle of transparency has been implemented in BUMDes management. Involve the community actively in the establishment and establishment of BUMDes through consensual deliberation to apply participatory principles.
The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance Margaret, Eveline; Damayanti, Fera; Rusliyawati, Rusliyawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This study aims to examine the influence of tax knowledge, tax awareness, and tax sanctions on the compliance of Individual Taxpayers. The research uses a quantitative method with accidental sampling technique, involving 81 respondents who are Individual Taxpayers. Data was collected through questionnaires and analyzed using IBM SPSS Statistics 22 with a significance level of 5% or 0.05. The results show that tax knowledge does not have a positive effect on taxpayer compliance. This is due to the low level of tax knowledge among taxpayers, which reduces their motivation to fulfill tax obligations. On the other hand, tax awareness and tax sanctions have a positive effect on compliance. High awareness of the importance of taxes and the effective enforcement of sanctions are driving factors for taxpayers to be more compliant in fulfilling their obligations. This study highlights the importance of improving tax literacy and enforcing sanctions to enhance tax compliance rates.
Combination of Composite Performance Index and Rank Order Centroid Methods for Selecting Financial Applications Gomes Soares, Teotino; Rusliyawati, Rusliyawati; Trianto, Joko; Candra Widyawati, Apri
KLIK: Kajian Ilmiah Informatika dan Komputer Vol. 4 No. 6 (2024): Juni 2024
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30865/klik.v4i6.1888

Abstract

In the current digital era, the selection of an effective financial management application poses a significant challenge due to the extensive variety of available options. Manual selection processes are often time-consuming and labor-intensive, requiring users to individually research and compare different applications based on limited and sometimes incomplete information. This research endeavors to develop a Decision Support System (DSS) employing a combined approach of the Composite Performance Index (CPI) and Rank Order Centroid (ROC) methods to streamline the selection of financial management applications. The CPI method integrates various performance dimensions into a single comprehensive index, facilitating a holistic evaluation of each candidate. Simultaneously, the ROC method is used to assign weights based on the ranking of criteria, thereby reducing subjectivity in determining the importance of each criterion. This research has resulted in a DSS capable of managing criteria and alternative data, evaluating alternatives, performing automatic CPI calculations, and displaying the optimal choices in a ranked format. In the conducted case study, Goodbudget achieved the highest composite index score of 114.42, followed by Money Lover with a score of 112.97, TrackWallet scoring 112.75, Budget Planner with 105.22, and Bluecoins with 100. The results from the DSS matched the manual calculations, demonstrating the reliability of the system's output. Black-box testing has demonstrated that all test cases have been executed successfully and have met the predefined functions.
Pengaruh Ketidakjelasan Peran dan Konflik Peran terhadap Kinerja Auditor dengan Kecerdasan Emosional sebagai Variabel Moderasi: Studi Empiris Kantor Inspektorat Kota Pontianak Sumarni, Itin; Fahmi, Muhammad; Rusliyawati, Rusliyawati
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.792

Abstract

This research was conducted to prove the influence of role ambiguity and role conflict variables on auditor performance with emotional intelligence as a moderating variable. The samples taken were 35 Pontianak City Inspectorate auditors. Sampling using a questionnaire is distributed directly with a hard file. The data analysis used is multiple linear regression analysis with SPSS version 26 software. This research proves that the role ambiguity variable has no effect on auditor performance. The role conflict variable has a negative and significant effect on auditor performance. The emotional intelligence variable does not moderate the role ambiguity and role conflict variables on auditor performance.
PERANCANGAN SISTEM INFORMASI PRESENSI KERJA KARYAWAN BERBASIS WEB (STUDY KASUS: PT DWI KARYA MAKMUR) Hidayat, Taufik; Rusliyawati, Rusliyawati; Damayanti, Damayanti; Dalimunthe, Ernando; Alita, Deby; Ulum, Faruk; Sulistiawati, Ari; Yulianti, Tien; Satria, M.Najib Dwi; Wahyudi, Agung Deni; Siregar, Muhammad Asgaff Aznan; Neneng, Neneng
Jurnal Data Mining dan Sistem Informasi Vol 5, No 1, Februari 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jdmsi.v5i1.4016

Abstract

PT Dwi Karya Makmur merupakan perusahaan yang bergerak dalam bidang penjualan jagung, perusahaan ini memiliki 20 karyawan tetap. Sistem absensi karyawan yang ada pada PT Dwi Karya Makmur masih dilakukan secara manual yaitu menandatangani lembar absensi. Berdasarkan proses yang berjalan terdapat kendala yaitu kurang akuratnya data dikarenakan terkadang karyawan mengabsenkan teman karyawannya dikarenakan masih dilakukan manual. Membuang waktu ± 25 menit dalam merekap laporan absensi dikarenakan harus melihat lembar absensi satu persatu. Pada penelitian bertujuan untuk membuat dan merancang sistem informasi absensi karyawan dimulai dari metode pengumpulan data (wawancara, pengamatan dan dokumentasi) menggunakan metode pengembangan prototype, pembuatan rancangan sistem menggunakan UML dengan model perancangan Usecase Diagram, Activity Diagram, Class Diagram. Hasil pengujian ISO 25010 yang telah dilakukan dengan melibatkan 3 responden bahwa kesimpulan kualitas kelayakan perangkat lunak yang dihasilkan memiliki presentase keberhasilan dengan total rata-rata 89.91%. Kata Kunci: Absensi, ISO 25010, Prototype, UML, Web
Pengembangan Sistem Pakar untuk Diagnosa Gangguan Disosiatif Menggunakan Pendekatan Case-Based Reasoning Rusliyawati, Rusliyawati; Tonggiroh, Mursalim; Nurhayati, Siti; Jusmawati, Jusmawati
Insearch: Information System Research Journal Vol 4, No 02 (2024): Insearch (Information System Research) Journal
Publisher : Fakultas Sains dan Teknologi UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/isrj.v4i02.9608

Abstract

Gangguan disosiatif merupakan kelompok gangguan mental yang ditandai oleh gangguan fungsi memori, kesadaran, identitas, atau persepsi, sering kali sebagai respons terhadap trauma berat atau tekanan psikologis yang ekstrem.Diagnosa yang akurat dan tepat waktu sangat penting untuk penanganan gangguan ini, namun kompleksitas dan tumpang tindihnya gejala dengan gangguan mental lainnya membuat proses diagnosa menjadi tantangan besar. Selain itu, kurangnya spesialisasi dan pengalaman tenaga medis dalam mengenali gangguan ini juga menghambat proses diagnosa. Penelitian ini bertujuan untuk mengembangkan sistem pakar berbasis pendekatan Case-Based Reasoning (CBR) untuk mendiagnosa gangguan disosiatif. Algoritma CBR bekerja dengan memanfaatkan pengalaman dari kasus-kasus sebelumnya, sehingga dapat memberikan diagnosa yang lebih cepat dan akurat serta membantu pengguna dalam menentukan langkah penanganan yang tepat. Teknik weighted similarity digunakan untuk menyesuaikan pengaruh setiap fitur terhadap kemiripan total. Penelitian ini menghasilkan sistem pakar yang dikembangkan berbasis web dengan memiliki fitur utama yaitu menampilkan hasil diagnosis berdasarkan gejala yang dipilih pasien, penjelasan tentang penyakit, serta solusi atau penanganannya. Hasil pengujian menunjukkan bahwa sistem ini memiliki tingkat akurasi sebesar 90%. Hal ini menunjukkan bahwa sistem pakar yang dibangun sangat andal dalam mendiagnosa gangguan disosiatif.
The Effect of Company Size and Audit Fee on Audit Quality Shaqilah, Diva Atari; Rusliyawati, Rusliyawati; Prihatini, Dwi
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2851

Abstract

There are several factors that can influence audit quality, including company size and audit fees. The aim of this research is to determine the factors related to audit quality in companies on the Indonesia Stock Exchange. The population data used in this research are companies in the property and real estate sector in the 2020-2023 period. This research is quantitative research. The data source used is secondary data in the form of company annual financial reports for the period 2020 to 2023. Sampling was carried out using a purposive sampling method and the data obtained was 10 companies as a sample with 40 observational data. The analytical method used in this research is multiple linear regression analysis. The results of this research show that the influence of company size has a positive effect on audit quality. Likewise, audit fees have a positive effect on audit quality, because the higher the audit provided by the company, the higher the auditor's performance.
Pengaruh Sistem Pengendalian Internal, Komitmen Organisasi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan dengan Kompetensi Sumber Daya Manusa Sebagai Variabel Moderasi Harpidalinda, Sopia; Muhsin, Muhsin; Rusliyawati, Rusliyawati; Karpriana, Angga Permadi
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1037

Abstract

The purpose of this research is to determine the influence of internal control systems, organizational commitment, and the use of information technology on the quality of financial reports with human resource competency as moderation. This research uses quantitative methods and uses primary data. Determination of the sample size in this study used a saturated sample. The population in this study was 35 employees, so the sample used was 35 employees. WarpPLS 7.0 tool is used for data analysis. The research results show that the independent variables (internal control system, organizational commitment, use of information technology) are able to influence financial quality, while the moderating variable (human resource competency) is not strong enough to strengthen the relationship between the independent variable and the dependent variable. Keyword: Internal Control System, Organizational Commitment, Use Of Information Technology
Software Development Sistem Informasi Kursus Mengemudi (Kasus: Kursus Mengemudi Widi Mandiri) Nugroho, Nurhasan; Rahmanto, Yuri; Rusliyawati, R; Alita, Debby; Handika, H
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 5, No 1 (2021): EDISI MARET
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v5i1.325

Abstract

Widi Mandiri is an institution that provides training courses for driving four-wheeled vehicles. In managing data, Widi Mandiri uses records in certain forms or books from participant registration, scheduling and all business processes. With the existing system, there are several obstacles that hinder the conduct of business at Widi Mandiri. For that we need a driving course information system that helps in the management of all business activities at Widi Mandiri. The system development is carried out by using the extreme programming (XP) system development approach. The research has produced a system that can manage driving course data from registration of course participants, booking courses and cars to scheduling according to the schedule of course participants and instructors. Based on usability testing, the average value was 85.8%, and was in the good category
Software Development Sistem Informasi Kursus Mengemudi (Kasus: Kursus Mengemudi Widi Mandiri) Nugroho, Nurhasan; Rahmanto, Yuri; Rusliyawati, R; Alita, Debby; Handika, H
J-SAKTI (Jurnal Sains Komputer dan Informatika) Vol 5, No 1 (2021): EDISI MARET
Publisher : STIKOM Tunas Bangsa Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/j-sakti.v5i1.325

Abstract

Widi Mandiri is an institution that provides training courses for driving four-wheeled vehicles. In managing data, Widi Mandiri uses records in certain forms or books from participant registration, scheduling and all business processes. With the existing system, there are several obstacles that hinder the conduct of business at Widi Mandiri. For that we need a driving course information system that helps in the management of all business activities at Widi Mandiri. The system development is carried out by using the extreme programming (XP) system development approach. The research has produced a system that can manage driving course data from registration of course participants, booking courses and cars to scheduling according to the schedule of course participants and instructors. Based on usability testing, the average value was 85.8%, and was in the good category
Co-Authors Ade Dwi Putra Adi Sucipto, Adi Adit Nurmansyah Agung Prabowo Agus Wantoro Agus Wantoro Agus Wantoro Agustina, Monika Alita, Debby Alita, Deby Alviansyah, Ikhlas Ambrosius, Niko Ferdianto Andreas Perdana Andri Pratama Angeline, Velicia Angga Permadi Karpriana Anggun Dwi Suryani Anton Mahendra Anton Mahendra Apri Candra Widyawati Apri Candra Widyawati Ardianto, Maygi Ardimansyah Ardimansyah Ari Sulistiawati Ari Sulistyawati Arief Budiman Arry Verdian Astarani , Juanda Ayu Febriani Bahtiar Ayu Febriyani Bachtiar Ayu Puspita Sari Azmi, Ika Nur A’inun Hayat Betty Kusumaning Tias Candra Widyawati, Apri Citra Andini Purnama Dalimunthe, Ernando Damayanti Damayanti Damayanti Damayanti Damayanti, Damayanti Damayanti, Fera Damayanti, Uci Dedi Darwis Dian Novita Dimas Aminudin Saputra Dwi Prihatini Elok Heniwati Erliyan Redi Susanto Erliyan Redi Susanto Erliyan Redy Susanto Ernain Ernain Febrizal Nata Prawira Frederick Rafael Tambunan Gomes Soares, Teotino H Haryono Hamzani, Umiaty Handika, H Harpidalinda, Sopia Haryo Katlu, Mychel Gabrielli HARYONO Haryono Haryono Hermansyah Putra Pane Hotben, Hotben Ikhsan, Syarbini Imam Ahmad Imelda Sinaga, Imelda Inge, Ihgnasia Itce Diasari Jafar Fakhrurozi Jessica, Meryana Juanda Astarani Jusmawati Jusmawati, Jusmawati Kalimantari, Ria Nursani Putri Karpriana, Angga Permadi Kesuma, Febriza Puja Khasanah, Magnalia Restu Khristina Yunita Kristina Mawarni Kurnia Muludi Laksono, Tegar M. Ghufroni An'ars Margaret, Eveline Muhamad Fitratullah Muhammad Andri Setyadi Muhammad Anshari, Muhammad Muharni, Sita Muhsin Muhsin Muhsin, Haryono, Napianto, Riduwan Neltiani, Andini Neneng Neneng Nerva Juniari Manalu Nina Febriana Dosinta Nirwana Hendrastuty Novia Agus Mila Nurhasan Nugroho Oktafiani, Wanda Michelia Peni Puji Lestari Permata Permata Pitaloka, Widia Natakusuma Diah Pratama, Nanda Saputra Priliyani Hana Primawan Adrian Sitinja Putra, Novrialdi Budi Putri, Aurelia Anaya Qadhli Jafar Adrian Ramadini, Puput Artha Richnady, Wishen Rini Nuraini, Rini Rudi Kurniawan Rudy Kurniawan Saputra, Muhammad Ridho Saputra, Yuda Satria, M.Najib Dwi Sefrizal Nata Prawira Septi Nurul Arifah SERLI WIDIASTUTI Setiawan, Chandra Bagus Shaqilah, Diva Atari Siregar, Muhammad Asgaff Aznan Siska Damayanti Siti Nurhayati Sulistiawati, Ari Sumarni, Itin Susanto, Erliyan Redy Syahirul Alim Taufik Hidayat Tien Yulianti Tien Yulianti Tithania Marta Putri Tiya Nurfauziah Tonggiroh, Mursalim Trianto, Joko Ulum, Faruk Veithzal Rivai Zainal Very Hendra Saputra Wahyudi, Agung Deni Windy Oktavia Yantiana, Nella YOHANA TRI UTAMI, YOHANA TRI Yuri Rahmanto Yusra Fernando Zul Fahnur Zakaria