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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Riset Akuntansi dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Syarbini Ikhsan
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Impact of QRIS Payment Usage on Business Income Growth in MSMEs Angelicia; Syarbini Ikhsan; Umiaty Hamzani; Gita Desyana; Djunita Permata Indah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2178

Abstract

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.
Pengaruh Likuiditas dan Profitabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Natalia, Dean; Syarbini Ikhsan; Gita Desyana
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.5468

Abstract

Tujuan peneliti melakukan penelitian untuk menganalisis pengaruh likuiditas dan profitabilitas terhadap financial distress pada perusahaan sektor manufaktur yang tercatat di BEI periode 2021–2023. Likuiditas diuji dengan salah satu rasionya yaitu rasio lancar, sedangkan profitabilitas diuji dengan ROA. Financial distress diidentifikasi melalui metode X-Score (Zmijewski). Pendekatan yang digunakan yaitu kuantitatif dengan teknik purposive sampling, di mana data sekunder berupa laporan keuangan tahunan perusahaan yang diolah dan dianalisis menggunakan regresi linier berganda. Hasil yang ditunjukkan baik rasio lancar maupun ROA berpengaruh negatif terhadap financial distress. Semakin tinggi tingkat likuiditas dan profitabilitas, semakin rendah kemungkinan suatu perusahaan akan mengalami krisis keuangan. Uji asumsi klasik yang meliputi normalitas, multikolinearitas, heterokedastisitas, dan autokorelasi menunjukkan model regresi yang digunakan telah memenuhi syarat statistik. Temuan ini menegaskan pentingnya pengelolaan likuiditas dan profitabilitas secara optimal untuk meminimalisir risiko financial distress pada perusahaan manufaktur. Peneliti mengharapkan penelitian ini dapat memberikan kontribusi bagi manajemen perusahaan, investor, serta penelitian selanjutnya dalam memahami faktor-faktor yang memengaruhi kesehatan keuangan pada perusahaan manufaktur di Indonesia.
Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.8035

Abstract

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.
Pengaruh Profitabilitas, Struktur Modal, dan Komisaris Independen Terhadap Kualitas Laba Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Meyra Putri Faradina; Fera Damayanti; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (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.v6i7.8096

Abstract

This study aims to analyze the effect of profitability, capital structure, and independent commissioners on earnings quality in banking sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Profit is an important part of financial statements because it reflects the company's ability to generate stable profits in each period. Earnings quality is the main indicator in assessing the reliability of a company's financial information. This study uses a quantitative method with secondary data obtained from the annual reports of each company. Data analysis was carried out using IBM SPSS version 26 through descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis tests. The study population was banking companies listed on the IDX for the 2021–2023 period, with a purposive sampling technique that resulted in 30 companies and a total of 90 observations. The results of the study show that simultaneously, profitability, capital structure, and independent commissioners have a positive effect on earnings quality. Partially, profitability and capital structure have a significant positive effect, while independent commissioners have no effect on earnings quality.
Systematic Literature Review: Analisis Faktor Yang Mempengaruhi Return Perusahaan Indeks LQ45 Nanias, Nanias; Syarbini Ikhsan; Helisa Noviarty
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 6 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Juli - Agustus 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i6.5930

Abstract

Kurangnya pemahaman yang komprehensif mengenai faktor-faktor yang dapat mempengaruhi return saham pada perusahaan-perusahaan dalam indeks LQ45, menyebabkan investor berpotensi membuat keputusan investasi tanpa dasar analisis yang memadai dalam menghadapi dinamika pasar yang tidak  pasti. Sebab itu, penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi return saham berdasarkan kajian literatur yang telah dipublikasikan. Studi ini menggunakan metode Systematic Literature Review (SLR) yang melibatkan analisis terhadap 14 artikel ilmiah yang terindeks SINTA dan diterbitkan pada periode 2020 hingga 2025. Setiap artikel diidentifikasi untuk menemukan variabel-variabel yang terbukti berpengaruh terhadap return saham. Hasil dari studi ini menunjukkan adanya beberapa faktor yang secara konsisten memengaruhi pengembalian saham, yaitu Beta, Laba Akuntansi, Arus Kas Operasi, Current Ratio, Return on Assets (ROA), Return on Equity (ROE), Price to Book Value (PBV), Debt to Equity Ratio (DER), Price Earning Ratio (PER), serta Earnings per Share (EPS). Temuan ini memberikan gambaran mengenai faktor-faktor yang perlu diperhatikan investor maupun akademisi dalam manganalisis kinerja saham sehingga mampu memprediksi potensi keuntungan yang lebih besar.
Senior Management Support Moderates the Influence of Auditor Characteristics on Internal Audit Effectiveness Fuji Anggun Cahya Cahya; Rudy Kurniawan; Syarbini Ikhsan
Jurnal Riset Akuntansi dan Auditing Vol 12 No 2 (2025): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v12i2.793

Abstract

This study aims to examine and analyze the influence of internal auditor integrity and moral courage on internal audit effectiveness, as well as to evaluate the moderating role of senior management support. The object of this research is internal auditors working at the BPKP Representative Office of West Kalimantan Province. The sample was determined using a census method involving 43 auditors. Primary data were collected through questionnaires. The analysis method used in this study is structural equation modelling (SEM) with a partial least squares (PLS) approach, processed using the warp-PLS 8.0 application. The novelty of this study lies in the use of warp-PLS, which is still rarely applied in internal audit research, and the specific focus on internal auditors at BPKP, a government institution with a strategic role in public sector supervision. The results show that internal auditor integrity and moral courage have a positive and significant effect on internal audit effectiveness. Furthermore, senior management support is proven to strengthen the connection between individual auditor characteristics and audit effectiveness. This research highlights the importance of integrity, moral courage, and organizational support in building an effective and accountable internal control system, especially within the public sector. Abstrak - Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh integritas auditor internal dan keberanian moral terhadap efektivitas audit internal, serta melihat peran dukungan manajemen senior sebagai variabel moderasi. Objek dalam penelitian ini adalah auditor internal yang bekerja di BPKP Perwakilan Provinsi Kalimantan Barat. Sampel diperoleh dengan teknik sensus terhadap 43 auditor. Data primer dikumpulkan melalui penyebaran kuesioner. Metode analisis yang digunakan dalam penelitian ini adalah structural equation modeling (SEM) dengan pendekatan partial least squares yang diolah menggunakan aplikasi warp-PLS 8.0. Penggunaan aplikasi warp-PLS dan fokus objek pada auditor internal di lingkungan BPKP merupakan novelty dalam penelitian ini, karena penelitian sebelumnya umumnya menggunakan SPSS atau smart-PLS dan belum banyak mengkaji konteks BPKP. Hasil penelitian menunjukkan bahwa integritas auditor internal dan keberanian moral berpengaruh positif dan signifikan terhadap efektivitas audit internal. Selain itu, dukungan manajemen senior terbukti memperkuat hubungan antara karakteristik individu auditor dengan efektivitas audit. Penelitian ini menegaskan pentingnya nilai integritas, keberanian moral, dan dukungan organisasi dalam menciptakan sistem pengawasan internal yang efektif dan akuntabel, terutama di sektor publik.
Co-Authors Angelicia Djunita Permata Indah Fera Damayanti Fuji Anggun Cahya Cahya Gita Desyana Helisa Noviarty Khairunnisa Putri Meyra Putri Faradina Nanias, Nanias Natalia, Dean Rudy Kurniawan Tiya Nurfauziah Umiaty Hamzani