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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
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Sistem Pendukung Keputusan Pemilihan Distributor Terbaik Menggunakan Metode TOPSIS dan Pembobotan ROC Kesuma, Febriza Puja; Rusliyawati, Rusliyawati
Journal of Information System Research (JOSH) Vol 5 No 4 (2024): Juli 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josh.v5i4.5444

Abstract

Distributors are important intermediaries in the supply chain to distribute products from producers to retailers or to end consumers. The best distributors are strategic partners who play a vital role in the success of the supply chain and marketing of products. The main problem in choosing the best distributor often revolves around several critical factors. The best distributors must have a commitment to innovation in the distribution process and continuous improvement to improve efficiency, reduce costs, and meet the challenges of the ever-changing market. The purpose of this study is to develop and implement a decision support system for the selection of the best distributor using the TOPSIS method and ROC weighting, to assist companies in identifying and selecting the distributor that is most in accordance with the criteria that have been set. The ROC method is based on a ranking of criteria given by decision-makers. The results of the ranking of the best distributor selection show that the first best distributor with a final score of 0.72949 was obtained by Garuda Food, the second best distributor with a final score of 0.64131 was obtained by Wings Food, and the third best distributor with a final score of 0.61099 was obtained by Toko Lucky. The results of this ranking are the basis for optimizing its distribution network for the company. By choosing distributors that have the highest ratings, companies can ensure that their products reach customers with the highest quality and on time. These rankings not only assist companies in making strategic decisions but also drive quality and efficiency improvements throughout the supply chain.
Sistem Pendukung Keputusan Pemilihan Pelanggan Terbaik Menggunakan Metode Multi-Objective Optimization on the basis of Ratio Analysis dan Pembobotan Entropy Ardianto, Maygi; Rusliyawati, Rusliyawati
Journal of Information System Research (JOSH) Vol 5 No 4 (2024): Juli 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josh.v5i4.5527

Abstract

Problems in selecting the best customers often include the challenge of determining the right criteria for evaluation. Other issues include misinterpretation of data or a tendency to prioritize just one criterion without considering the holistic impact on the customer relationship. The best customers also tend to have higher lifetime value, so focusing on them can increase customer revenue and loyalty. Creating a comprehensive and structured evaluation system and ensuring the availability of accurate data is key to addressing these issues and optimizing the best customer selection strategy for the company's long-term success. The application of SPK in selecting the best customers in this study uses 10 existing regular customer data, as well as utilizing the MOORA method and entropy weighting which provides an objective, efficient, and accurate tool for companies in identifying the best customers based on various relevant criteria. By using the MOORA method, the system will effectively evaluate and compare customer alternatives, while entropy weighting will ensure that the criteria weights are objectively determined based on existing data, reducing subjectivity and increasing the reliability of results. This research is expected to make a significant contribution to improving the quality of decision-making and the company's business strategy. The ranking results by applying the entropy and MOORA weighting methods showed that the first best customer with a final score of 0.467 was obtained with the name of Yadi's customer, the second best customer with a final score of 0.427 was obtained with the name of Yanah's customer, and the third best customer with a final score of 0.373 was obtained with the name of Iwan's customer.
Peran Komite Audit dalam Memoderasi Pengaruh Asimetri Informasi, Leverage dan Target Keuangan terhadap Manajemen Laba Saputra, Muhammad Ridho; Azmi, Ika Nur; Rusliyawati, Rusliyawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7601

Abstract

This study examines the moderating role of the audit committee within the Indonesian banking sector concerning the influences of information asymmetry, leverage, and financial targets on earnings management. Utilizing SPSS 26, the research conducts Moderated Regression Analysis (MRA) on secondary data derived from the financial statements of the top ten banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The results demonstrate that leverage (p=0,001) significantly increases earnings management. Conversely, stringent regulations by Indonesia's Financial Services Authority (OJK), which promote transparency, explain why information asymmetry (p=0,407) and financial targets (p=0,075) exhibit no discernible impact. An efficient audit committee mitigates the effect of financial targets (p=0,046) on earnings management. However, due to structural complexity and monitoring limitations, the audit committee fails to directly moderate the influence of information asymmetry (p=0,506) and leverage (p=0,185). These findings support agency theory and signaling theory. The study recommends that audit committees adopt a more practical role in scrutinizing information asymmetry, leverage, and financial targets to constrain earnings manipulation risks.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Intervening Ambrosius, Niko Ferdianto; Sari, Ayu Puspita; Rusliyawati, Rusliyawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8010

Abstract

This study aims to analyze the impact of GCG (Good Corporate Governance) on Firm Value, considering the role of Financial Performance as mediation. GCG is measured through the indicators of Managerial Ownership (MO) and Institutional Ownership (IO), while Firm Value is measured using Tobin’s Q, and Financial Performance is represented by Return on Equity (ROE). This study employs a quantitative approach, with sampling conducted using the Purposive Sampling technique. The research utilizes secondary data obtained from Fast-Moving Consumer Goods (FMCG) sector companies listed on the Indonesia Stock Exchange (IDX) and related company websites for the 2020–2024 period. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression, and path analysis using SPSS 25 software and the Sobel test calculator. The results indicate that GCG, proxied by Managerial Ownership and Institutional Ownership, does not have a significant effect on Firm Value and Financial Performance, as evidenced by the t-statistic values: Managerial Ownership (t-stat = 0.226 < t-table = 1.676) with a significance value of 0.791 > 0.05, and Institutional Ownership (t-stat = -0.999 < t-table = 1.676) with a significance value of 0.323 > 0.05. However, Financial Performance has a significant effect on Firm Value, as shown by the t-statistic (t-stat = -4.793 < t-table = 1.676) with a significance value of 0.000 < 0.05. Nevertheless, Financial Performance does not mediate the relationship between GCG and Firm Value.
Pengaruh Perencanaan Pajak dan Penerapan Good Coorporate Governance terhadap Nilai Perusahaan Zul Fahnur Zakaria; Rusliyawati, Rusliyawati; Rudi Kurniawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5679

Abstract

The present inquiry investigates the extent to which tax planning and the practice of good corporate governance (GCG) exert an effect on firm value among consumer goods manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2024. Tax planning is operationalized through the Effective Tax Rate (ETR) and Book Tax Difference (BTD), whereas GCG is captured through managerial ownership, institutional ownership, and independent commissioners. Firm value is determined using Tobin’s Q ratio as the evaluative benchmarkThe study applies a quantitative approach with multiple linear regression analysis. From an initial 96 observations, 8 were identified as outliers, resulting in a final sample of 88 data points. The results reveal that BTD and the presence of independent commissioners have a significant positive effect on firm value. Conversely, ETR shows a significant negative effect. Managerial and institutional ownership do not significantly influence firm value. These findings suggest that efficient tax planning and robust governance structures—particularly through independent oversight—play a crucial role in enhancing firm value. The study offers practical implications for corporate management and investors in formulating effective tax and governance strategies.
PENGARUH PENGETAHUAN AKUNTANSI DAN JENJANG PENDIDIKAN TERHADAP PENERAPAN AKUNTANSI PADA UMKM DI KECAMATAN PONTIANAK TIMUR Haryo Katlu, Mychel Gabrielli; Ikhsan, Syarbini; Rusliyawati, Rusliyawati
Jurnal Akuntansi Vol 10, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v10i2.2011

Abstract

ABSTRAKBanyaknya para pelaku usaha kecil yang belum memiliki pencatatan keuangan pada usaha yang mereka jalankan karena ketidaktahuan mereka terhadap akuntansi, atas permasalahan tersebut penelitian ini bermaksud untuk menjelaskan sejauh apa Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Pontianak Timur dengan mempertimbangkan faktor Pengetahuan Akuntansi dan Jenjang Pendidikan. Jenis penelitian ini ialah penelitian kuantitatif melalui metode purposive sampling. Hasil menunjukkan bahwa Pengetahuan Akuntansi memiliki pengaruh signifikan terhadap Penggunaan Informasi Akuntansi, sedangkan variabel Jenjang Pendidikan tidak memiliki pengaruh terhadap Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Pontianak Timur.Kata kunci: pengetahuan akuntansi, jenjang pendidikan, penggunaan informasi akuntansi, UMKM.ABSTRACTThe number of small business actors who do not have financial records in the businesses they run due to their ignorance of accounting, therefore this study aims to determine the extent of the Use of Accounting Information in MSMEs in East Pontianak District by considering the factors of Accounting Knowledge and Education Level. This type of research is quantitative research with purposive sampling method. The results show that Accounting Knowledge has a significant influence on the Use of Accounting Information, while the Education Level variable has no influence on the Use of Accounting Information in MSMEs in East Pontianak District.Keywords: accounting knowledge, level of education, use of accounting information, MSMEs.
Aplikasi Manajemen Data Siswa dan Nilai Berbasis Android Menggunakan Flutter dan Firebase dengan Metode Waterfall Setiawan, Chandra Bagus; Rusliyawati, Rusliyawati
TIN: Terapan Informatika Nusantara Vol 6 No 7 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v6i7.8747

Abstract

The development of information technology has brought significant changes to the education sector, particularly in the management of academic data. Manual processing of student data and grades often leads to various issues, such as delayed input, recording errors, and a lack of transparency for students. To address these problems, this study aims to design and develop an Android-based Student and Grade Management Application that improves efficiency and accuracy in academic data management within schools. The application is built using the Flutter framework and utilizes Firebase Realtime Database as a cloud-based storage system. The development process follows the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance. System testing is carried out using the Black Box method to ensure that all features function as intended. The testing results show a success rate of 98%, indicating that the application performs well according to the design specifications. The implementation of this application helps teachers manage grades more quickly and accurately, while allowing students to access academic information in real time. Overall, the application supports the digital transformation of schools and promotes the adoption of paperless school practices.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
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&#039;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