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All Journal Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Masyuri, Masyuri
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENINGKATKAN MOTIVASI BELAJAR MATA PELAJARAN PAI DI SD N 2 GONDANG, PURWANTORO Huda, Muhammad Fatchul; Masyuri, Masyuri; Mualim, Rojif
Tunjuk Ajar : Jurnal Penelitian Ilmu Pendidikan Vol. 7 No. 2 (2024): August 2024
Publisher : Jurusan Ilmu Pendidikan Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

This type of research is qualitative research with a descriptive approach. The data sources used in this research include the main source in the form of interviews with the Principal, Islamic Religious Education Teacher, and students from SD N 2 Gondang Purwantoro, as well as additional sources in the form of photos of activities. Data collection was carried out through a process of interviews, observation and documentation. The results of this research show that: The strategy implemented by Islamic Religious Education teachers in increasing PAI learning motivation at SD N 2 Gondang Purwantoro involves several actions, such as familiarizing themselves in the school environment, being a good example for students, collaborating with fellow teachers, and involving students in the process of learning religion at school. Students' learning motivation towards PAI at SD N 2 Gondang Purwantoro has increased quite significantly. This can be seen from the large number of students' participation in learning, including asking questions during the learning process, completing assignments, the high level of student enthusiasm during study hours, and the habit of praying before and after lessons. There are factors that support and hinder efforts to increase students' learning motivation towards PAI at SD N 2 Gondang Purwantoro. Internal factors, namely factors that come from within the student, as well as external factors, which include the role of teachers, school principals, and supporting assistance, both influence this process.
Analisis Penerapan Prosedur Audit Persedian dan Tantangan Auditor dalam Menilai Keandalan Data untuk Menimalisi Resiko Salah Persediaan pada Entitas Bisnis Angraini, Angraini; Muh. Awal; Masyuri, Masyuri
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gb3enq73

Abstract

This study aims to analyze the implementation of inventory audit procedures and the challenges faced by auditors in assessing the reliability of inventory data to minimize the risk of material misstatement in business entities. The research adopts a descriptive qualitative approach using documentation studies of audit reports, audit guidelines, and relevant academic literature. The findings indicate that inventory audit procedures, including physical stocktaking, vouching, evaluation of internal control systems, and the use of audit technology, play a crucial role in enhancing the reliability and accuracy of inventory data. However, auditors encounter various challenges, such as poor initial data quality, complex inventory systems, limited auditor competence, time constraints, and the impact of digital transformation. These challenges require auditors to apply risk-based audit planning, strengthen professional judgment, and continuously improve their technical and analytical skills. The study concludes that effective and consistent inventory audit procedures, supported by strong internal controls and adaptive audit strategies, are essential to reduce inventory misstatement risks and ensure the credibility of financial statements. This research contributes to the development of audit practices by emphasizing the importance of auditor adaptability in a dynamic business environment.
Analisis Integrasi Audit Siklus Persediaan Dengan Manajemen Risiko Untuk Mencegah Terjadinya Kecurangan Dan Kehilangan Aset Noor Zulaika; Aldi Alamsa; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/efp3rw69

Abstract

Inventory management represents one of the most critical areas exposed to fraud and asset loss due to its high value and operational complexity. This study examines the integration of inventory cycle auditing and risk management as a strategic approach to preventing fraud and safeguarding organizational assets. The analysis highlights that risk-based inventory audits enable auditors to focus on vulnerable areas where misstatements, theft, and procedural weaknesses are most likely to occur. Risk management frameworks support this process by systematically identifying, assessing, and mitigating inventory-related risks throughout procurement, storage, and distribution stages. The role of internal control systems and accounting information systems is emphasized as a key factor in enhancing audit effectiveness and ensuring reliable inventory data. Findings from relevant literature indicate that organizations implementing integrated audit and risk management practices experience stronger internal control performance and reduced incidents of inventory losses. This integration positions auditing not merely as a detection mechanism but as a preventive and value-adding function within inventory governance. Consequently, the alignment between inventory auditing and risk management contributes significantly to sustainable asset protection and organizational accountability.
Sistem Pencatatan Akuntansi UMKM: Analisis Komparatif antara Metode Manual dan Digitalisasi Keuangan Noor zulaika; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/c4cfr571

Abstract

This study examines the comparative characteristics of manual accounting records and digitalized accounting systems in the preparation of financial statements for Micro, Small, and Medium Enterprises through a non empirical library research approach. The analysis was conducted by synthesizing academic literature and previous findings related to accounting digitalization, financial reporting quality, and financial management practices within MSMEs. The findings indicate that digital accounting systems demonstrate stronger capabilities in improving administrative efficiency, consistency of financial information, reporting transparency, and compliance with financial accounting standards. Manual recording systems remain widely utilized because of their operational simplicity, lower initial implementation costs, and accessibility for business actors with limited technological competence. The study also identifies major obstacles in the adoption of digital accounting, including low digital literacy, technological adaptation barriers, infrastructure limitations, and concerns regarding data security.
Optimalisasi Sistem Informasi Akuntansi dalam Pengelolaan Penerimaan Kas: Upaya Pencegahan Fraud pada Usaha Kecil Firayanti, Firayanti; Masyuri, Masyuri
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/f9qp0032

Abstract

This study examines the optimization of accounting information systems in cash receipt management within small businesses as a strategic approach to preventing fraud risk and strengthening financial governance. The research employed a non empirical library research method using a descriptive interpretative approach through the analysis of academic literature related to accounting information systems, internal control, cash management, and fraud risk mitigation. The findings indicate that the optimization of accounting information systems contributes significantly to improving transparency, accountability, transaction monitoring, and the effectiveness of internal control mechanisms in cash receipt activities. Weak segregation of duties, inadequate documentation, limited supervision, and manual recording systems were identified as major factors increasing fraud vulnerability in small businesses. The integration of standard operating procedures and COSO based internal control frameworks strengthens sustainable fraud prevention practices and supports long term financial governance in small business environments.
Evaluasi Penerapan Digital Accounting dalam Pencatatan Transaksi melalui Jurnal Umum pada Penyusunan Laporan Keuangan UMKM Kedai Azha Masyuri, Masyhuri; Sahrul Ramdhan; Masyuri, Masyuri
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/k2jczt30

Abstract

This study aims to evaluate the implementation of digital accounting in recording financial transactions through general journals in the preparation of financial statements at Kedai Azha MSME. The research was motivated by the increasing adoption of digital technology in accounting practices, which is expected to improve efficiency, accuracy, and timeliness of financial reporting. A qualitative descriptive approach was employed using primary data obtained through in-depth interviews and direct observations. Secondary data were collected from financial documents, transaction records, and digital accounting reports. The findings indicate that digital accounting contributes positively to transaction recording consistency, financial reporting accuracy, and real-time monitoring of business finances. The system also supports transparency, accountability, and managerial decision-making through more reliable financial information. However, implementation effectiveness remains constrained by limited digital literacy, insufficient accounting understanding, human resource limitations, and technological adaptation challenges. The study concludes that digital accounting has substantial potential to strengthen financial management quality and business competitiveness among MSMEs when supported by adequate user competence and continuous digital capability development.
Co-Authors Aldi Alamsa Angraini Angraini Firayanti, Firayanti Huda, Muhammad Fatchul Masyuri, Masyhuri Mualim, Rojif Muh. Awal Noor Zulaika Sahrul Ramdhan