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The Impact Of Cost Accounting Information On Company Performance: An Exploratory Study In Iraq Laith Noman Hassoon
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1114

Abstract

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.
Literature Review : The Role of Forensic Audit, Investigative Audit, Auditor Competence, Spiritual Intelligence and Information Technology on Fraud Detection Abel Desiyanti Manik; Elisa Cici Prisilia; Juana Dewi Maharani; Handriyani Dwilita
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1203

Abstract

This study aims to analyze the role of forensic audit, investigative audit, auditor competence, spiritual intelligence, and information technology in detecting fraud. Using a qualitative method with a literature review, the results showed that forensic auditing is effective in detecting and proving fraud through investigative techniques, while investigative auditing focuses on identifying modus operandi and collecting evidence. Auditor competence, which includes technical expertise, accounting, and legal understanding, is critical to uncovering fraud. Spiritual intelligence helps auditors maintain integrity, while information technology supports fraud detection through data management systems and audit software. Synergy between all these factors is necessary to improve fraud detection and prevent further losses to the company. This research is expected to contribute to the development of more effective audit methods to reduce the risk of fraud.
Mapping Soil Fertility Status of Alluvial Formations Using the SFI Method and Kriging Interpolation Geographic Information Systems Basuki Basuki; Aisyah Fatmawati; Fahmi Arief Rohman
Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Vol 14, No 1 (2025): February 2025
Publisher : The University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtep-l.v14i1.1-9

Abstract

Land degradation can be characterized by a decrease in soil productivity. Jember Regency has the potential to develop food crop commodities. A decrease in soil productivity can be caused by a decrease in soil fertility. The study aims to look at the index and distribution of soil fertility in rice fields in southern Jember. The SFI (soil fertility index) technique was utilized in this study to calculate the soil fertility index. SFI is broken down into multiple parts, including calculating the Minimum Soil Fertility Index (MSFI), weighting, and scoring, which are then incorporated into the SFI calculation. The determination of MSFI is done using principal component analysis (PCA). The results of the MSFI analysis involved spatial mapping using kringing analysis to determine the area distribution of each class. The soil fertility index of the research location ranged from 1.72 to 2.28, with a low-class area of 9,224.19 ha (99.522%) and a very low-class area of 44,266 ha (0.478%). Parameters that influence soil fertility levels include cation exchange capacity, total soil nitrogen, and soil organic carbon, with a cumulative value of 84.8%. Keywords: Kriging interpolation, MSFI, paddy field, soil fertility index, soil mapping.
Geographic Information System Design for Irrigation System Performance Index Main Network Heru Ernanda; Idah Andriyani; Rufiani Nadzirah; Indarto Indarto
Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Vol 13, No 4 (2024): December 2024
Publisher : The University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jtep-l.v13i4.1308-1319

Abstract

Irrigation plays an important factor in supporting agricultural land productivity to improve agricultural production. This is achieved by maintaining a sustainable irrigation system through an effective and efficient irrigation system. One method to asses is by using the Irrigation System Performance Index (IKSI). This study designs an information system for IKSI in the main network system. The assessment of IKSI follows PERMEN PU NO.32/2007, with parameters such as physical infrastructure assessment, crop productivity, supporting facilities, personnel organization, documentation, and P3A. The purpose of this system is to determine the operation and maintenance (O&M) strategies and non-physical management strategies. The Main Network SIG IKSI design includes functionalities such as (i) a data folder system, (ii) an imaging system, (iii) GIS, and (iv) an evaluator of physical and non physical irrigation systems. The results of the program in the Antirogo irrigation area show an IKSI the main network value for physical infrastructure of 85,0% and non physical strategies (crop productivity, supporting facilities, personnel organization, documentation, and P3A) of 70,0% until 80,0%. The results shows that the physical infrastructure needs to be carried out regularly and non-physical strategies need to be maintained and improved. Keywords: Association of Farmer Water Users, Geographic Information System, Irrigation System Performance Index, Irrigation, PAKSI.
Free float, firm size, stock return, and stock market liquidity: Asymmetric information interaction Verawati, Verawati; Mustika, Uray Ndaru; Mustaruddin, Mustaruddin
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.577

Abstract

This research was conducted to determine the effect of free float, firm size, and stock returns on liquidity in the stock market with information asymmetry as moderation. Quantitative research was based on panel data. The object of this research was companies included in the LQ45 index on the Indonesia Stock Exchange with an observation period of 2019-2023. This study applied the regression model equation test with Moderated Regression Analysis (MRA) analysis with Eviews 12 software. The results of this study found that free float and firm size had a significant negative effect on market liquidity, while stock return did not have a significant impact on stock market liquidity in LQ45. Information asymmetry in this study could not moderate the relationship between free float and stock return on liquidity. With the value of data, variation was found to have a wide range of values, which indicated that the variables are volatile.
Talent management and its influence on organizational performance: A phenomenological study in information technology companies Nugroho, Ageng; Wulandhari, Otti
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.611

Abstract

This study explores talent management in information technology companies through a phenomenological approach with secondary data sources. The purpose of the study is to analyze talent management practices, identify key factors for their success, and evaluate their influence on organizational performance. The research method uses systematic literature study with interpretive qualitative analysis of the latest academic data sources. The results reveal the complexity of talent management in the digital era, which includes talent identification, development, and retention strategies. The findings show that the success of talent management depends on organizational structural factors, innovation culture, transformational leadership, and technological infrastructure. This research makes a theoretical contribution in understanding the dynamics of talent management and its practical implications for information technology organizations.
Training on Website Creation as a Media for Promotion and Information on Clay Craft Products in Mayong Lor Village, Jepara Regency Purwaningrum, Jayanti Putri; Zahro, Nafi’ Inayati; Sutono, Sugoro Bhakti
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

The aim of this training and mentoring activity is to digitize the marketing of clay-based ornament products in Mayong Lor Village through the use of website applications, so that it is hoped that it can expand the reach of product marketing and increase product sales. The implementation methods used in this activity are situation analysis, training, mentoring and evaluation. Participants in this training activity are business owners Kharisma Clay Art. The implementation of this activity is by providing training and assistance to business owners Kharisma Clay Art regarding the importance of digital marketing, website advantages and how to operate the website. The results achieved from the implementation of this training are that business owner Kharisma Clay Art has more insight regarding digital marketing through website applications and is able to apply and utilize his knowledge in everyday life.
Children's Reading Park as a Means of Learning Information in the Village of Situ Pete Sukadamai Tanah Sareal Bogor Subagyo, Wawan Hari; Hamzah, Zeze Zakaria; Muhlis, Muhlis; Mujito, Mujito; Ikhsani, Adinda Nurul; Kusmiaji, Adelia
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

Education plays a crucial role in developing high-quality and sustainable communities, with reading as a fundamental foundation in the educational process. Reading skills provide access to knowledge and foster deep understanding, critical thinking, and personal development. In Kampung Situpete Sukadamai Tanah Sareal Bogor, the primary challenges include low children's reading interest, limited access to books, and a lack of awareness about the importance of reading. To address these challenges, this community service project aims to establish a Children's Reading Garden (TBA) in Kampung Situpete. This initiative is designed to enhance children's reading interest, improve the reading culture, and support education by providing quality books and supporting programs such as reading clubs, book performances, and creativity classes. Community involvement, including parents and local leaders, is encouraged through workshops and volunteer participation. The method employed is Participatory Action Research (PAR), which focuses on empowering the community and involving them in the change process. The project, running from June to August 2024, includes ongoing monitoring and evaluation to ensure the effectiveness of the TBA. The initiative is expected to significantly contribute to advancing education and strengthening the reading culture within the Kampung Situpete community.
WEB-BASED SCHOOL INFORMATION SYSTEM AT SMA PGRI 2 KAYEN PATI Listiyani, Nindy Aprilia; Meimaharani, Rizkysari; Nurkamid, Mukhamad
Jurnal Dialektika Informatika (Detika) Vol 5, No 1 (2024): Jurnal Dialektika Informatika(Detika) Vol.5 No.1 Desember 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/detika.v5i1.12468

Abstract

The PGRI 2 Kayen Pati High School Academic Information System was created to make it easier for schools to process academic data, including information about students, teachers, classes, subjects, non-academic assessments, life skills, extracurricular activities, academic assessments, skills assessments, and report card information (academic, non-academic, extracurricular, lifeskill, and skills data). In light of this, the goal of this project is to develop an information system that will make grading easier and provide online grade information. Because of its flexibility, the waterfall model was adopted in the system's design process. The MySQL database and PHP programming language are used in this information system. An academic information system that can assist teachers in managing grades and show the ranking of students in each class is the outcome of this project.
The Development of Technology and Information and Its Impact on Notarial Practice in Relation to Legal Certainty Desintha, Pande Ketut Natalia; Khoirunnisa, Nabila; Vania, Elsya; Effendy, Edrick Edwardina
Sultan Agung Notary Law Review Vol 6, No 3 (2024): September 2024
Publisher : Program Studi Master of Notary Law (S2), Faculty of Law, Universitas Islam SUltan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/sanlar.v6i3.42423

Abstract

The development in the current digital era has certainly brought significant changes in various aspects of life, including in notary practice. Therefore, this journal discusses the impact of technology and information on notary practice, with a focus on the aspect of legal certainty related to the concept of Cyber Notary. While there are still concerns in the practical and ethical aspects of implementing Full Cyber Notary in Indonesia, thereforeThrough legal analysis and literature study, this journal highlightsvarious problems of implementing Cyber Notary in Indonesia based on ethical and practical aspects such as the non-accommodation of Cyber Notary in laws and regulations, especially the Notary Law and the unpreparedness of the Cyber Notary implementation system including human resources and uneven distribution of infrastructure. Therefore, the Author Team provides a solution mechanism, namely the Cyber Notary practice method that reconciles laws and regulations related to Notaries in Indonesia reviewed based on progressive law. The Author Team provides a resolution mechanism with the implementation of Cyber Notary in a hybrid manner, which is a combination of current notary practices, namely conventionally with digital implementation, this is as the concept of progressive law which states that there are always weaknesses in the dynamics of law, as we know that existing laws will certainly always change and develop in society along with the social dynamics that occur. In implementing this hybrid system, it is important to adjust the laws related to Cyber Notary to the work area, the person appearing and reading the deed, signing to storing the deed, in addition, related parties such as the Indonesian Notary Association (INI) are also needed in the training and certification process specifically for notaries who will carry out Cyber Notary. Because in the context of implementing Cyber Notary, it is necessary to adjust the laws and regulations in order to provide legal certainty for Notaries and ensure the legality and authentication of electronic deeds are equivalent to conventional deeds, so that there is no overlap or ambiguity related to Cyber Notary in the formation or storage of an authentic deed.

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