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All Journal Journal of Accounting and Management Innovation Jurnal Dinamika Ekonomi dan Bisnis SEIKO : Journal of Management & Business Adimas : Jurnal Pengabdian Kepada Masyarakat Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Accounting and Management Innovation Jurnal Bisnis Mahasiswa Eduvest - Journal of Universal Studies E-JURNAL AKUNTANSI SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Fortunate Business Review Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
LUBIS, SYARIF HIDAYAH
Universitas Universal
Aerospace Engineering Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Social Sciences Other

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Pelatihan Pembuatan Laporan Keuangan Menggunakan Aplikasi Excel Pada Umkm Usaha Dagang R3 Di Kota Batam Syarif Hidayah Lubis; Ni Putu Winda Ayuningtyas; Hardi Bahar
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8115

Abstract

MSME is one type of business that really needs financial reports because it invites strategic elements in the structure of the national and regional economy but is a Trading Business Partner (UD) R3 as MSMEs do not yet have financial reports so they do not know the benefits that have the potential to not continue the business. The purpose of this service is to provide counseling about financial reports and procedures for making financial reports using the excel application. The expected output target is the ability of the R3 Trading Business (UD) to prepare financial reports that comply with standards. The output is aimed at partners being able to understand financial reports and being able to make standard and practical financial reports using the Excel application. The results of the dedication show that UD R3 has been able to make standard and practical financial reports using the excel application, has been able to understand the basics of financial reports and their benefits so that in the end partners are able to prepare their own financial reports for their business, can practice directly by inputting each transactions for sales or purchases with Directions from the service team, can recognize computer applications in the form of excel which have been formulated so that every UD R3 partner transaction only makes a journal and finally obtains the necessary financial reports, can understand financial reports produced in practice which have been directly guided by the service team.
Pengaruh Opini Audit, Laba Ditahan, Kebijakan Dividen terhadap Harga Saham Tambang Batu Bara Lubis, Syarif Hidayah; Cung, Marcelina; Surinton, Vivian; Surinton, Rivian; Chandra, Angelina
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.723

Abstract

Pergerakan harga saham mencerminkan perilaku investor dan dipengaruhi oleh berbagai faktor. Penelitian ini menganalisis pengaruh opini audit, laba ditahan, dan kebijakan dividen terhadap harga saham perusahaan tambang batu bara yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Menggunakan pendekatan kuantitatif dan metode purposive sampling, data diambil dari laporan keuangan 16 perusahaan dan dianalisis dengan regresi melalui Google Colab. Hasil menunjukkan bahwa secara parsial, opini audit dan kebijakan dividen berpengaruh positif terhadap harga saham, sementara laba ditahan tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh terhadap harga saham. Temuan ini menekankan pentingnya transparansi melalui opini audit yang wajar dan kebijakan dividen yang konsisten untuk meningkatkan kepercayaan investor dan nilai saham. Manajemen disarankan menjaga kualitas audit dan merancang kebijakan dividen yang menarik guna meningkatkan daya saing perusahaan.
Analysis of Technology Readiness of Generation Z Accountants with the Technology Acceptance Model in Adopting Artificial Intelligence Technology Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah; Makaba, Kharisma Austin
Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i11.44756

Abstract

Everything related to Artificial Intelligence (AI) technology has a crucial role to play in helping to improve efficiency, lowering expenses, and optimizing decision-making across numerous industries, including accounting, where Generation Z accountants, particularly in Batam, must continuously develop their skills and readiness to leverage AI despite challenges related to data privacy and security. This research seeks to evaluate the readiness of a Generation Z accountant to embrace artificial intelligence (AI) technology by applying the Technology Acceptance Model (TAM). In the context of the fourth industrial revolution, AI adoption is crucial for improving efficiency and effectiveness in accounting practices. The study employs a quantitative approach with purposive sampling, involving 220 Generation Z accountant participants from Batam City. The analysis, conducted using the PLS-PM method in R programming and data processing with Google Colab statistics, reveals that the Technology Readiness (TR) variable significantly influences the interest of Generation Z accountants in adopting AI technology. While the perceived ease of use (PEOU) variable showed no significant effect, perceived usefulness (PU) emerged as the dominant factor in technology adoption. The R-Squared value of 0.920 indicates that 92% of the variables influencing AI technology adoption are explained by TR and PU. This study highlights the importance of technology readiness in helping Generation Z accountants adapt to technological advancements and offers recommendations for enhancing education, training, and technology development within the accounting profession.
Transformasi Digital: Kesiapan Generasi Z dalam Mengadopsi Teknologi Artificial Intelligence (AI) di Dunia Akuntansi Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah; Makaba, Kharisma Austin
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the technology readiness of Generation Z accountants in adopting Artificial Intelligence (AI) technology using the Technology Acceptance Model (TAM). The research employs a quantitative approach involving 220 Generation Z accountant respondents in Batam City, selected through purposive sampling techniques. Data were collected via questionnaires utilizing a Likert scale and analyzed using Partial Least Square Path Modeling (PLS-PM) with Google Colaboratory in the R programming language. The findings indicate that technology readiness significantly influences Generation Z accountants' adoption of AI. Perceived usefulness has been proven to be the dominant factor driving technology adoption, while perceived ease of use does not have a significant impact. These findings underscore the importance of technology readiness and perceived benefits as primary drivers in AI acceptance. The study recommends enhancing training and education regarding AI usage in accounting to strengthen the readiness and interest of Generation Z accountants towards this technology.
Co-Authors Agus Defri Yando Agus Defri Yando Aini Nurul Bahar, Hardi Chandra, Angelina Cung, Marcelina Della Jane Wijaya Ellis Setia Simatupang Fricia Novalia Nainggolan Hardi Bahar Hardi Bahar Hardianto Hardianto Jontro Simanjuntak Karlina, Cindy Makaba, Kharisma Austin nalurita, Shela Ni Putu Winda Ayuningtyas Ni Putu Winda Ayuningtyas Pernando, Yonky Surinton, Rivian Surinton, Vivian Yando, Agus Defri Yando, Agus Defri