cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nasrullah Djamil
Contact Email
nasrullah.djamil@uin-suska.ac.id
Phone
+6281218981978
Journal Mail Official
nasrullah.djamil@uin-suska.ac.id
Editorial Address
https://naaspublishing.com/index.php/jaamter/about/editorialTeam
Location
Unknown,
Unknown
INDONESIA
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 40 Documents
 1   2   3   4 
Analisis Penerapan Akuntansi Zakat, Infak dan Sedekah (PSAK 109) pada Lembaga Amil Zakat, Infak dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar Syamsurizal, Syamsurizal
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 1 (2023): JAAMTER - MARET
Publisher : MUI Kota Pekanbaru

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

Abstract

Penelitian ini dilakukan pada Lembaga Amil Zakat,Infak Dan Shadaqah Muhammadiyah (LAZISMU) Di Kabupaten Kampar. Adapun tujuan penelitian ini adalah untuk mengetahui dan menganalisa Penerapan Akuntansi Zakat, Infak Dan Sedekah pada Lembaga Amil Zakat, Infak Dan Sedekah Muhammadiyah (LAZISMU) Kabupaten Kampar telah sesuai dengan PSAK 109 tentang Akuntansi Zakat, Infaq dan Sedekah. Sumber data dalam penelitian ini adalah data primer dan data sekunder. teknik pengumpulan data dilakukan dengan: 1) Dokumentasi, 2) Pengamatan langsung, 3) Wawancara (interview). Analisis data yang dilakukan adalah dengan menggunakan analisis Deskriptif- Kualitatif, yaitu menggambarkan realitas yang berhubungan dengan keadaan LAZISMU Kabupaten Kampar terutama dalam menggambarkan bagaimana penerapan akuntansi zakat pada LAZISMU Kabupaten Kampar. Hasil penelitian ini menunjukkan bahwa laporan keuangan LAZISMU Kabupaten Kampar sudah hampir menerapkan laporan keuangan yang sesuai dengan PSAK 109. Namun ada beberapa yang belum sesuai dengan PSAK No 109 diantaranya: pada laporan perubahan dana zakat LAZISMU Kabupaten Kampar hanya membuatkan 1 laporan penyaluran untuk dana zakat, pada laporan perubahan dana Amil LAZISMU tidak memasukkan pendapatan amil dari bagian dana zakat, dan pada proses pencatatan transaksi penerimaan dan penyaluran zakat, infak/sedekah amil tidak membuatkan jurnal akuntansi sebagaimana sesuai dengan PSAK No. 109 Dengan penelitian ini diharapkan LAZISMU Kabupaten Kampar mampu nantinya menerapkan akuntansi zakat, infak dan shadaqah yang sesuai dengan PSAK No.109..
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.
Pengaruh Harga Tiket Dan Fasilitas Terhadap Minat Berkunjung Di Objek Wisata Pantai Gandoriah Kota Pariaman Menurut Perspektif Ekonomi Syariah Rinaldi, Afdhol; Juita, Risa; Jonnius, Jonnius; Hermanto, Bambang; Afifah, Dhiya Dwi
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12814491

Abstract

In the tourism sector, ticket prices and facilities are very important for the development of tourist destinations which have a significant impact on the economy and social welfare in Indonesia. Gandoriah Beach in Pariaman, West Sumatra, with affordable entrance fees and adequate facilities, has attracted tourist interest. Even though there was a decrease in visits in 2020 due to the COVID-19 pandemic, efforts to improve facilities by the management continued to attract visitor interest. This research aims to analyze the influence of ticket prices and facilities on visiting interest partially and simultaneously, as well as reviewing it from a sharia economic perspective. This research investigates the impact of ticket prices and facilities on tourist interest in Gandoriah Beach, Indonesia. Despite a drop in visitors during the pandemic, the beach's affordability and improvements made it appealing. Research Goal: Analyze the influence of ticket prices and facilities on tourist interest at Gandoriah Beach. Methodology: Quantitative approach with a survey of 100 visitors (2023) chosen randomly. Findings: Both ticket prices and facilities significantly affect tourist interest. Other factors also play a role. Sharia Economic Perspective: Management should consider Islamic values and social good alongside profit to maximize positive impact.
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022: The Effect of Audit Fees, Audit Tenure, Audit Rotation and Auditor Reputation on Audit Quality in Miscellaneous Industry Sector Manufacturing Companies Listed in Indonesia in 2020-2022 Hidayati, Rafika Iftitah; Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 2 No. 2 (2024): JAAMTER - JUNI
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13170683

Abstract

This research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial hypothesis research show that the audit fee variable, Audit Tenure and audit rotation have a significant effect on audit quality. Meanwhile, the auditor reputation variable has no significant effect on audit quality. The result of the coefficient of determination (Nagelkerke R Square) is 0.752, this indicates that the contribution of all independent variables in explaining the dependent variable is 75%.
Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi : Trading in Influence: Indonesia's New Mode of Corruption in 2022 and the Criminalization Paradox Djamil, Nasrullah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494654

Abstract

This study evaluates the handling of corruption cases by the Prosecutor's Office, the Police and the Corruption Eradication Commission throughout 2022 and gives a fair grade (C) with a handling percentage of about 50% of the target of 2,772 cases. A comparative assessment of the last five years illustrates the dynamics of the handling of corruption cases. Quantitative charts highlight trends in enforcement, from the number of cases to potential losses to the state. Mapping corruption cases using the influence peddling mode involves identifying, analyzing, and summarizing patterns. Mapping steps include identification of cases, analysis of characteristics, creation of visual maps, integration of contextual factors, trend analysis, and recommendations. This mapping supports the understanding and formulation of strategies for dealing with corruption cases using the influence trading mode. In 2022, budget abuse dominates, followed by price gouging and fictitious activities. The high prevalence of these three methods indicates a lack of oversight in development and widespread corruption in the procurement of goods and services. Of the 579 cases, 43% involved the procurement of goods and services. Influence trading methods were also identified and used 19 times. The delegation of great authority to regional heads creates bargaining in the promotion and transfer of ASN. The case of buying and selling positions involving Regional Heads and ASN reflects the symbiosis between the two, with greed for power and ASN's desire to obtain immediate positions. The rise in this case is likened to an iceberg phenomenon, with the possibility that many cases have yet to be discovered.
Analysis Strategic of Ticket Purchase at Traveloka in Pangkalan Kerinci City Communities Ermansyah, Ermansyah
JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi Vol. 1 No. 4 (2023): JAAMTER - DESEMBER
Publisher : MUI Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10456907

Abstract

The study is aimed at determining the influence of Trust, Customer Review, and Customer Rating on Buying Interest. The population of the study is a community of Kerinci Base City and the sampling method used in this study is non-probability sample. Primary and secondary data are used for analysis. The analysis was done with double linear regression and SPSS 25 program. The results of the research show that the Trust, Customer Review, and Customer Rating variables have a significant influence on Buy Interest in part, while the f test shows that the trust, customer review, and customer rating variables simultaneously exert a significant impact on buy interest, with the R square of 0.612. This shows that overall, the Trust variables, customer reviews and customer ratings exert significant influences on Buying Interest.

Page 2 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 4 (2025): JAAMTER - DESEMBER Vol. 2 No. 2 (2024): JAAMTER - JUNI Vol. 2 No. 1 (2024): JAAMTER - MARET Vol. 1 No. 4 (2023): JAAMTER - DESEMBER Vol. 1 No. 3 (2023): JAAMTER - SEPTEMBER Vol. 1 No. 2 (2023): JAAMTER - JUNI Vol. 1 No. 1 (2023): JAAMTER - MARET