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Nasrullah Djamil
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JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi
Published by MUI Kota Pekanbaru
ISSN : -     EISSN : 30252563     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi is a peer-referenced open access journal that has been established for the dissemination of cutting-edge knowledge in Islamic integrated auditing, accounting and management. This journal is published four times a year (March, June, September and December). It is intended to be a journal for publishing original articles on the latest issues and trends occurring in the fields of auditing, accounting, management, tax and more. In addition, this journal also covers issues related to social issues in general. All submitted manuscripts will be reviewed first by the editor and then evaluated by a minimum of two reviewers through a double-blind review process. This is to ensure the quality of the manuscripts published in the journal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER" : 5 Documents clear
Analisis Budaya dalam Pembelian Perabotan Rumah Tangga secara Kredit Pada Keluarga Mampu di Desa Buatan II menurut Perspektif Ekonomi Syariah Rinaldi, Afdhol; Safitri, Anisa
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8386148

Abstract

This research is motivated by the large number of well-off families who still buy household furniture on credit in Artificial Village II. This makes researchers interested in researching further the reasons why families are able to still buy goods on credit. The problem studied is how cultural factors influence the purchase of household furniture on credit among well-off families and what is the opinion of Sharia Economics regarding rich families who use credit to buy furniture for their homes. Field research uses qualitative field methods The data required for this situation is the buyer (well-off family) and seller who completed the credit trade exchange in Artificial Village II. Observations, interviews and documentation were used to obtain data. Analysis of qualitative descriptive data from this research reveals that cultural factors are the main reason why people in Artificial Village II can buy household furniture on credit. Many people in Artificial Village II do not understand what cultural factors exist in society, so without realizing it, culture is the main cause of people buying goods on credit. Islam does not forbid this strategy of buying and selling on credit because it can make it easier for people to get the goods they need because they don't need to spend money for it. That the support and conditions framed by Islam should be adhered to in carrying out trade exchanges to ensure harmony between associations and arrangements without any pressure.
Analisis Faktor Determinan Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ–45 Tahun 2019 – 2022) Novius, Andri
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8391739

Abstract

This research aims to find out whether gender diversity, audit committees, institutional ownership, and employee pressure has a significant effect on the sustainability report. This research method is a quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 20 companies listed in the LQ-45 index for 2019-2022. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results of the study show that the calculation of the hypothesis, namely gender diversity, has no significant effect on the sustainability report with a significant level of 0.5341> 0.05. The audit committee has no significant effect on the sustainability report with a significant level of 0.6224>0.05. Institutional ownership has no significant effect on the sustainability report with a significant level of 0.1466>0.05. Employee pressure has a positive and significant effect on the sustainability report with a significant level of 0.0105<0.05. For simultaneous testing, an F count of 3.812784 is obtained with a probability of 0.000022 <0.05, meaning that gender diversity, audit committee, institutional ownership, and employee pressure simultaneously influence the sustainability report.
Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8394964

Abstract

Dysfunctional Audit Behavior (DAB) poses a significant threat to the integrity of audit practices and ethical standards. This research delves into the intricate web of ethical violations within DAB, examining the deviations from established ethical principles in the field of auditing. The study employs a comprehensive qualitative research methodology, incorporating interviews, case analyses, and ethical frameworks to unravel the underlying factors contributing to these violations. The research uncovers the multifaceted nature of ethical breaches within DAB, focusing on issues related to impartiality, integrity, objectivity, professionalism, and confidentiality. Through in-depth analyses of real-world cases and interviews with auditors, clients, and regulatory bodies, this study aims to identify patterns and motivations driving auditors towards unethical practices. Moreover, the research explores the impact of these violations on the credibility of audit reports and the overall trust in the auditing profession. The findings of this research not only shed light on the root causes of ethical misconduct but also offer valuable insights for regulatory bodies, audit firms, and educators. By understanding the complexities of DAB, stakeholders can develop targeted strategies to prevent and mitigate these violations effectively. Strengthening ethical education, enhancing regulatory oversight, and fostering a culture of integrity within audit organizations emerge as key recommendations from this study.
Meningkatkan Kinerja Karyawan dengan Kecerdasan Emosional dan Kemampuan Kerja di Kota Dumai Sosiady, Mulia
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8396604

Abstract

Penelitian ini dilaksanakan pada Perushaaan Kontraktor dan Suplayer di Kota Dumai yang kinerja karyawannya kurang baik karena banyak perkejaan yang tidak diselesaikan sesuai dengan yang diberikan oleh perusahaan Tujuan Penelitian ini melihat apakah Kinerja di Perusahaan ini dipengaruhi oleh Kecerdasan Emosional dan Kemampuan Kerja, Jumlah Sampel dalam Penelitian ini sebanyak 59 Orang Karyawan Perusahaan di Kota Dumai menggunakan Metode Sensus dimana Seluruh Karyawan dijadikan Sampel Penelitian , Metode Pengumpulan Data menggunakan Kuesioner dan Intervieew kepada Pimpinan Perusahaan di Kota Dumai, Teknik Analisis Data menggunakan Analisis Deskriptif Kuantitatif , Hasil dalam Penelitian ini Nilai korelasi (R) yang dihasilkan adalah sebesar 0,812. Maka dapat disimpulkan bahwa terdapat hubungan yang sangat kuat antara variabel independen terhadap variabel dependen. Sedangkan nilai R Square sebesar 0,659. Hal ini menunjukkan bahwa variabel Kecerdasan Emosional dan Kemampuan Kerja secara keseluruhan memberikan pengaruh sebesar 65,9% terhadap variabel Kinerja, Sedangkan sisanya sebesar 34,1% dipengaruhi oleh variabel lain yang tidak diteliti dalam Penelitiian ini.
Analisis Strategi Bisnis Sosial Media TikTok Shop pada Masyakarat Milenial Pekanbaru Ermansyah, Ermansyah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8396623

Abstract

Fenomena yang terjadi saat ini banyaknya orang yang lebih suka berbelanja online Lewat Marketplace yang ada di Media Sosial dan bersaing dengan Fitur resmi E Commerce Seperti Shoope dan Tokopedia yang mendominasi Kekuatan Bisnis di Dunia Belanja Online , Sehingga bagaimana Strategi Bisnis di Tiktok Shop dalam bertarung dalam Dunia Bisnis online di Indonesia Khususnya di Kota Pekanbaru Jumlah sampel pada penelitian ini berjumlah 100 orang Reponden yang berbelanja di Fitu Akun Media Sosial tiktok Shop dengan menggunakan rumus Lemeshow. Ketentuan analisis data dalam penelitian ini adalah kuantitatif dengan menggunakan metode regresi linear berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh Strategi Bisnis yang dilakukan oleh Fitur Media Online terhadap Keputusan Berbelanja Warga Kota Pekanbaru lifestyle milenial, tagline gratis ongkir dan peran endorser terhadap keputusan pembelian produk fashion di Tiktok Shop pada Masyarakat Kota Pekanbaru Hal ini dibuktikan dengan nilai Fhitung> Ftabel atau 61,702 > 2,70 dan nilai signifikansi (sig.) <α = (0,05) atau 0,000 <0,05. Koefisien determinasi yang diperoleh sebesar 0,658 atau 65,8% dan 34,2% dipengaruhi oleh faktor lain yang tidak dimasukkan dalam penelitian ini.

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