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The Effect Of Information System Implementation And Integrity On Employee Performance Delay Asri, Siti Halimahtul; Rizqi, Muhammad Nur; Hurriyaturrohman, Hurriyaturrohman; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research was conducted to find out whether the implementation of AIS and integrity has an effect on employee performance. This research was conducted at PT. Gangsar Gol Sejahtera. This type of research uses quantitative methods. The data source in this research uses primary data obtained through distributing questionnaires to PT employees. Gangsar Gol Sejahtera. This research uses convenience sampling techniques. The population of this research is all employees of PT. Gangsar Gol Sejahtera, while the samples taken were employees who could access the accounting information system as many as 30 respondents. Testing in this research was carried out using the SPSS V26 application. The research results show that the implementation of accounting information systems and integrity has a significant positive effect on employee performance. The better the implementation of the accounting information system and the increased employee integrity, the resulting employee performance will also increase so that it can help employees complete their work and responsibilities within the company
Analysis of Financial Performance Before and After the Implementation of BLU Financial Management Patterns at Level III Salak Bogor Hospital Hurriyaturrohman, Hurriyaturrohman; Masyitoh, Siti; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

The research aims (1) to determine the performance of the Salak level III hospital before and after the implementation of the BLU financial management pattern (2) to find out whether there are significant differences before and after the implementation of the BLU financial pattern (3) To find out the obstacles that arise in implementing BLU in level hospitals III Salak Bogor. This research uses comparative descriptive research with a quantitative approach, namely comparing financial performance ratios before and after the implementation of the BLU financial pattern including cash ratio, current ratio, receivables collection period ratio, fixed asset turnover ratio, fixed asset return ratio, return on equity ratio and income ratio. PNBP on operational costs. The results of research on financial performance after BLU experienced a significant increase except for the asset turnover ratio. Innovation is needed to find and develop resources to improve financial performance
Analysis Of Factors Of Understanding, Public Awareness, And Tax Sanctions That Affect Public Compliance In Paying Taxes In Persons In The Situgede Area, Bogor Pramesti, Yulia; Rumiasih, N.A; Rizqi, Muhammad Nur; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8780

Abstract

The purpose of this study was to determine the influence of understanding factors, taxpayer awareness, and tax sanctions that can affect taxpayer compliance in paying individual taxes in Situgede Village, Bogor. This research was conducted by taking the object of individual taxpayers in Rw 07 Situgede Bogor Village. Based on the data I obtained, this research was motivated by the reason that there are still many taxpayers who still do not understand and comply with the understanding, awareness of taxpayers, and sanctions in paying taxes. The type of data used in this study is quantitative data with primary data sources derived from questionnaires distributed to respondents through question media. The number of samples distributed in the study were 115 questionnaires but which were returned and processed as many as 111 questionnaires using the sampling method, namely the purposive sampling method. This study uses a descriptive and inferential methodology consisting of (validity test, reliability, descriptive analysis test, classical assumption test, and hypothesis influence test) using a computer application of Statistical Package for the Social Sciences (SPSS) version 25, while the results of the data processing are there is a positive and significant effect of understanding, taxpayer awareness, and tax sanctions on individual taxpayer compliance.
The Effect of Profitability and Leverage on Tax Planning with Company Size as a Moderating Variable Farhana, Siti Aulia; Rumiasih, N.A; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8839

Abstract

The contribution of tax revenue to the Indonesian State Budget is greater than that of other sectors. The company views taxes as a burden that can reduce profits, so the company does tax planning. The tax planning strategy commonly used by companies is tax avoidance by taking advantage of the current legal loopholes. This study aims to examine the effect of profitability and leverage as well as the effect of firm size as a moderating variable on tax planning in coal mining sub-sector companies listed on the Indonesia Stock Exchange during 2016-2021. The research method used in this study is quantitative using secondary data in the form of financial statements of coal mining companies listed on the Indonesia Stock Exchange during 2016-2021. The sample of this research is 10 mining companies in the coal sub-sector with an observation period of 6 consecutive years. The data analysis technique in this study used multiple linear regression analysis and moderated regression analysis. The test results show that profitability has a significant negative effect on tax planning, leverage has a significant positive effect on tax planning, and firm size cannot moderate the effect of profitability and leverage on tax planning.
The Effect Of The Effectiveness Of The Implementation And Utilization Of Accounting Information Systems On Employee Performance Husnaeni, Haifa Ghaidania; N.ARumiasih.; Rizqi, Muhammad Nur
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14870

Abstract

The sustainability and success of the company can be determined from the performance of employees. Employees are expected to be able to complete tasks and produce information in a timely, accurate and reliable manner. This research was conducted to determine the effect of the effectiveness of implementing accounting information systems and the use of accounting information systems on employee performance. This research was conducted at Bank Syariah Indonesia Bogor Sudirman Sub-Branch Office. The data source in this study used primary data obtained by distributing questionnaires to BSI KCP Bogor Sudirman employees. The sample taken is the total population, namely 30 respondents. Data analysis used descriptive statistical tests, data quality tests consisted of validity and reliability tests, and hypothesis testing using multiple linear regression analysis. The results showed that the effectiveness of implementing accounting information systems had no significant effect on employee performance, while the use of accounting information systems had a significant effect on employee performance and simultaneously or jointly had an effect on employee performance.
Analisis Implementasi Three Way Matching Dalam Meningkatkan Kualitas Sistem Informasi Akuntansi (Pada CV Migaspro Energia) Syafira , Rifa; Rizqi, Muhammad Nur; Rumiasih , N. A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2065

Abstract

The purpose of this study is to assess the implementation of Three Way Matching as well as the quality of CV Migaspro Energia's accounting information systems. Qualitative descriptive analysis was employed in the study. This study's data collection techniques included documentation, observation, and interviews. Based on the findings of the research, the finance department of CV Migaspro Energia implemented Three Way Matching and created three documents required for this process purchase order data, goods receipt data, and buy invoice data. Implementing Three Way Matching can help CV Migaspro Energia improve the quality of its accounting information systems. It can be seen from before and after use because by using this method, the problem of data discrepancies, payment errors, and lack of transparency in the audit process has rarely occurred in companies, whereas these problems frequently occurred in companies prior to this application, allowing the quality of the company's accounting information system to improve by producing reliable financial statements. The Three Way Matching process is still manual and not automated by the Three Way Matching support program.