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All Journal Jurnal Riset Akuntansi dan Keuangan ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Aplikasi Perpajakan
Noor Muhammad Adipati
Universitas Gunadarma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perancangan Sistem Informasi Akuntansi Simpanan Pada Koperasi Syariah Bina Usaha Muhajirin (Bumi) Adipati, Noor Muhammad; Nur'ainy, Renny Nur; Andriyani, Dini
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13000

Abstract

Penelitian ini bertujuan merancang aplikasi berbasis komputer untuk Koperasi Syariah BUMi. Dengan penerapan Fintech, diharapkan pengelolaan koperasi dapat dilakukan secara digital dan terkontrol, serta pelayanan untuk anggota koperasi Syari’ah bisa lebih baik. Perancangan sistem dikembangkan dengan metode System Development Life Cycle, aktivitasnya meliputi perencanaan sistem, analisis sistem, desain konseptual, pemilihan sistem, desain terperinci, implementasi sistem dan pemeliharaan sistem sebagai prosedur multi tahap yang digunakan sebagai petunjuk dalam pengembangan sistem. Hasil penelitian ini dapat membantu Koperasi Syariah BUMi mendapatkan informasi yang akurat mengenai sistem Aplikasi simpanan pada Koperasi, memudahkan petugas koperasi melakukan proses pemasukan data dan penyampaian informasi simpanan secara cepat kepada anggota, dan mempunyai backup data yang terorganisir.
Penerapan Tata Kelola Teknologi Informasi Dengan Menggunakan Framework Cobit 4.1 Pada RSUP. Cipto Mangunkusumo Jakarta Efa Wahyuni; Noor Muhammad Adipati; Adelia Riana Dewi
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 6 No. 2 (2023): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i2.263

Abstract

Information Technology is a combination of computerization and telecommunication for procurement, processing, storage and dissemination of information. Utilization of Information Technology has become a necessity in efforts to increase the effectiveness and efficiency of business activities. Information technology in hospitals can be applied as a computer-based hospital service system (Computer-Based Library Systems) to manage administrative and service functions. The fundamental role of information technology in a company is needed to prevent problems that can occur within the company such as data loss, data leakage, inaccurate information available due to incorrect data making data integrity untenable, computer misuse and procurement of high-value information technology investments but not offset by an appropriate return on value. For this reason, it is necessary to have an information system audit control mechanism for the management of information technology This study raises cases at RSUP. Cipto Mangunkusumo which is currently in the stage of implementing Information Technology governance as a way to achieve business goals so that the investment that has been issued is comparable to the business goals to be achieved by the hospital. Based on the research that has been done, the results of the analysis of most of the process implementation of the COBIT 4.1 Framework in hospitals. Cipto Mangunkusumo is at this level of maturity throughout the IT process in the hospital. Cipto Mangunkusumo is on an average scale of 4, namely Manager, which means it is possible to monitor and measure adherence to procedures so that action can be easily taken if existing processes are not running effectively. Process improvements are carried out regularly and provide best practices.
Evaluasi Kinerja Keuangan PT Indofood CBP Sukses Makmur Tbk Berdasarkan Laporan Keuangan Ashar basyir; Dini Andriyani; Aldila Kurnia Dian Permata Sari; Noor Muhammad Adipati
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.502

Abstract

This study aims to examine the financial performance of PT Indofood CBP Sukses Makmur, Tbk based on financial statement analysis for the 2022–2024 period. The study employs a descriptive quantitative method using secondary data in the form of the company’s financial statements for the 2022–2024 period obtained from the Indonesia Stock Exchange and the company’s official website. Data were collected through literature review and documentation, and subsequently analyzed using the Cash Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), and Capital Expenditure Ratio (PM) to assess the company’s financial performance. The results indicate that the financial performance of PT Indofood CBP Sukses Makmur, Tbk during the 2022–2024 period, based on the analysis of the Cash Coverage Ratio to Interest (CKB), Cash Coverage Ratio to Current Liabilities (CKHL), and Capital Expenditure Ratio (PM), experienced fluctuations but generally remained in a safe condition. This indicates that the company is able to meet its short-term obligations, cover interest expenses, and maintain cash flow stability to support capital expenditures and business sustainability.
Pengaruh Financial Literacy dan Financial Attitude terhadap Financial Management Behavior Mahasiswa melalui Financial Self-Efficacy Ashar Basyir; Ary Natalina; Dyah Palupi; Istichanah Istichanah; Noor Muhammad Adipati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3468

Abstract

This study aims to analyze the influence of Financial Literacy and Financial Attitude on students' Financial Management Behavior with Financial Self-Efficacy serving as an intervening variable. The study is motivated by the relatively low quality of students' financial management behavior despite the increasing accessibility of digital financial services, highlighting the need to better understand the factors influencing such behavior. This research employed a quantitative approach with an explanatory research design. The study population consisted of university students in Indonesia, with a sample of 300 respondents determined using the Lemeshow formula and selected through purposive sampling. Data were collected using a structured questionnaire based on a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method through the SmartPLS application. The findings indicate that Financial Literacy has a positive and significant effect on Financial Self-Efficacy (t = 7.254 > 1.96) and Financial Management Behavior (t = 4.132 > 1.96). Furthermore, Financial Attitude positively and significantly influences Financial Self-Efficacy (t = 6.118 > 1.96) and Financial Management Behavior (t = 3.584 > 1.96). In addition, Financial Self-Efficacy has a positive and significant effect on Financial Management Behavior (t = 8.261 > 1.96). The mediation analysis further reveals that Financial Self-Efficacy significantly mediates the relationship between Financial Literacy (t = 5.481 > 1.96) and Financial Attitude (t = 4.976 > 1.96) on Financial Management Behavior. The contribution of this study lies in demonstrating that Financial Self-Efficacy functions as a psychological mechanism that bridges the effects of Financial Literacy and Financial Attitude on Financial Management Behavior. These findings are expected to provide valuable insights for higher education institutions in designing financial education programs that not only enhance students' financial knowledge and attitudes but also strengthen their confidence in managing personal finances effectively.
Co-Authors Adelia Riana Dewi Aldila Kurnia Dian Permata Sari Ary Natalina Ashar Basyir Ashar Basyir Dini Andriyani Dini Andriyani Dyah Palupi Efa Wahyuni Istichanah Istichanah Nur'ainy, Renny Nur