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ZUL AMMAR
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Program Studi Akuntansi, Universitas Islam Kuantan Singingi, Jl. Gatot Subroto KM – 7 Teluk Kuantan Kebun Nenas Jake Kabupaten Kuantan Singingi, Provinsi Riau, Kode Pos 29566
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Ekonomi Al-Khitmah
Published by Universitas Islam Kuantan Singingi
ISSN : -     EISSN : 27465802     DOI : https://doi.org/10.36378/khitmah.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi Al-Khitmah diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Islam Kuantan Singingi yang dikelola oleh Program Studi Akuntansi. Jurnal ini memuat artikel penelitian asli, artikel tinjauan/studi pustaka di bidang Akuntansi, Manajemen, Ekonomi Pembangunan, dan Ekonomi Islam yang ditulis oleh peneliti, dosen, mahasiswa, dan pihak terkait.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 122 Documents
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ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PEGAWAI PADA KANTOR CAMAT PANGEAN KABUPATEN KUANTAN SINGINGI miranda pronika; yulemri yulis; Yeni sapridawai
JURNAL EKONOMI AL-KHITMAH Vol. 7 No. 2 (2025): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v7i2.5796

Abstract

Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penggajian pegawai pada Kantor Camat Pangean Kabupaten Kuantan Singingi. Jenis penelitian yang dilakukan adalah penelitian deskriptif kualitatif. Data yang digunakan yaitu data primer dan sekunder. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penggajian pegawai pada Kantor Camat Pangean Kabupaten Kuantan Singingi ada yang sesuai dan ada juga tidak sesuai dengan teori Mulyadi. Rincian unsur sistem informasi akuntansi penggajian pada Kantor Camat Pangean Kabupaten Kuantan Singingi: informasi yang di perlukan pada Kantor Camat Pangean Kabupaten Kuantan Singingi sesuai dengan teori Mulyadi. Dokumen yang digunakan dalam sistem informasi akuntansi penggajian pada Kantor Camat Pangean Kabupaten Kuantan Singingi tidak sesuai dengan teori Mulyadi. Catatan akuntansi yang digunakan pada Kantor Camat Pangean Kabupaten Kuantan Singingi tidak sesuai dengan teori Mulyadi. Fungsi yang terkait pada Kantor Camat Pangean Kabupaten Kuantan Singingi sesuai dengan teori Mulyadi. Jaringan prosedur pada Kantor Camat Pangean Kabupaten Kuantan Singingi sesuai dengan teori Mulyadi. Unsur pengendalian internal pada Kantor Camat Pangean Kabupaten Kuantan Singingi tidak sesuai dengan teori Mulyadi.
PENGARUH LATAR BELAKANG PERSONAL DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH sisri melani; rina andriani; M. Irwan
JURNAL EKONOMI AL-KHITMAH Vol. 7 No. 2 (2025): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v7i2.5797

Abstract

This study aims to analyze the influence of the council's personal background and knowledge of the budget on the role of the DPRD in regional financial supervision. The population used in this study is all members of the Sawahlunto City Regional House of Representatives. The sampling method in this study is census. The data of this study was obtained from a questionnaire (primary). This study uses a quantitative approach and uses a causality type. The analysis used was multiple linear regression analysis with t-test and coefficient of determination. Partially, the results of the study are that personal background (personal backround) has a positive and significant effect on the role of the DPRD in regional financial supervision, this is evidenced by a significance value of less than 5% (0.040 < 0.05), while the council's knowledge of the budget does not have significant effect on the role of the DPRD in regional financial supervision, this is evidenced by a significance value greater than 5% (0.639 > 0.05), Based on the analysis of the coherence of determination (R²), it is explained that 13.7 variables of the role of the DPRD in regional financial supervision are influenced by the variables of personal background (personal backround) and the council's knowledge of the budget and the remaining 86.3% are influenced by other factors that were not studied in this study.
ANALISIS SISTEM, PROSEDUR DAN PENGENDALIAN INTERNAL ATAS PERSEDIAAN OBAT PADA APOTEK DUTA FARMA CABANG TELUK KUANTAN KABUPATEN KUANTAN SINGINGI R. Aulia Rahmawati; Diskhamarzaweny; Rina Andriani
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 1 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i1.5959

Abstract

The purpose of this study is to analyze the systems and procedures at Duta Farma Pharmacy Teluk Kuantan Branch and see whether the implementation of internal control over drug supplies at Duta Farma Pharmacy Teluk Kuantan Branch is in accordance with the elements of internal control according to Mulyadi's theory. This study uses a comparative qualitative method with data collection using interview, direct observation and documentation techniques. In the sample selection, purposive sampling was used with predetermined criteria so that the sample in this study consisted of a warehouse, a goods input section and a sales section totaling 12 people. The results of the study show that Duta Farma Pharmacy Kuantan Bay Branch has implemented systems and procedures in accordance with the applicable Standard Operating Procedures (SOP). However, Internal Control has not fully implemented the elements of the four components of Internal Control based on Mulyadi's theory. Where there are still shortcomings in stock taking and organizational structures that have not clearly separated functional responsibilities.
ANALISIS PENYUSUNAN ANGGARAN PADA KANTOR CAMAT BENAI KABUPATEN KUANTAN SINGINGI TAHUN ANGGARAN 2022-2024 asti elpi ningsi; M.Irwan; Yeni Sapridawati
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 1 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i1.6023

Abstract

Abstract. This study aims to analyze the conformity of the Regional Revenue and Expenditure Budget (APBD) preparation process at the Benai District Office, Kuantan Singingi Regency, with the Regulation of the Minister of Home Affairs Number 77 of 2020. A descriptive qualitative method was employed using both primary and secondary data. Primary data were collected through observations and interviews with the Head of District, Head of Finance Subdivision, Head of Program Subdivision, and Treasurer, while secondary data consisted of budget preparation documents, institutional history, and organizational structure. The findings indicate that the APBD preparation process has been implemented in accordance with the provisions of the Minister of Home Affairs Regulation Number 77 of 2020. Planning guidelines were formulated through the Regional Government Work Plan (RKPD) and Musrenbang, budget preparation was based on evaluations of previous fiscal years with consideration of effectiveness and efficiency principles, budget determination was conducted through a participatory approach, and budget implementation was carried out effectively and efficiently, with an annual budget realization rate of approximately 90%–95%. Furthermore, budget implementation has reflected the principles of accountability and transparency. These findings demonstrate that the APBD preparation mechanism at the Benai District Office supports good regional financial governance in accordance with applicable regulations.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Wismilak INti Makmur Tbk Periode 2022-2024 delsi nurhidayati; M. Irwan; Yul Emri Yulis
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 1 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i1.6024

Abstract

This study aims to analyze the financial statements in assessing the financial performance of PT. Wismilak Inti Makmur Tbk for the 2022–2024 period. The research method used is a quantitative descriptive method employing financial ratio analysis, consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios.Based on the research results, the financial performance of PT. Wismilak Inti Makmur Tbk based on liquidity ratio analysis can be categorized as good because the company is able to meet its short-term obligations. Based on solvency ratio analysis, the company's financial performance can also be categorized as good because the company is able to control the use of debt and fulfill its long-term obligations. Based on activity ratio analysis, the company's financial performance can be categorized as poor because several activity ratios are still below the industry standards, indicating that the utilization of inventory, working capital, and total assets in generating sales has not been optimal. Based on profitability ratio analysis, the company's financial performance can be categorized as poor because the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Investment (ROI), and Return on equity (ROE) ratios are still below the industry standards, indicating that the company's ability to generate profit from sales, assets, and equity still needs improvement.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NOMOR 02 TENTANG LAPORAN REALISASI ANGGARAN DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KUANTAN SINGINGI Riska Mulyani; M. Irwan; Yul Emri Yulis
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 1 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i1.6025

Abstract

This study aims to determine whether the Budget Realization Report prepared by the Regional Government of Kuantan Singingi Regency is in accordance with Government Accounting Standards Statement Number 02 based on Government Regulation Number 71 of 2010. This study employs a descriptive comparative research method with the aim of providing a detailed description of the background of the problem in the subject being studied. The types of data used are primary and secondary data in the form of financial statements for the 2024 period regarding the Budget Realization Report. Data collection techniques were carried out using observation, interview, and documentation techniques. This research was conducted at the Regional Financial and Asset Management Agency (BPKAD) of Kuantan Singingi Regency. The results of the study indicate that the implementation of the Budget Realization Report of the Regional Government of Kuantan Singingi Regency has presented all components of the Budget Realization Report, namely Revenue-LRA, Expenditure, Transfer, Surplus/Deficit-LRA, Financing Receipts, Financing Disbursements, Net Financing, and Remaining More/Less of Budget Financing (SiLPA/SiKPA). The implementation of the Budget Realization Report of the Regional Government of Kuantan Singingi Regency as a whole is in accordance with PSAP No. 02 concerning Cash-Based Budget Realization Report, with only one provision that cannot be applied, namely transactions in foreign currencies, since the Regional Government of Kuantan Singingi has never conducted transactions with foreign parties during the 2024 fiscal year.
PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM INFOMASI AKUNTANSI DAN KOMPETENSI PEGAWAI TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN KUANTAN SINGINGI pipit; rina andriani; M. Irwan
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 1 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i1.6154

Abstract

Abstract. This study aims to determine the effect of the effectiveness of Accounting Information System implementation and employee competence on the organizational performance of Regional Apparatus Organizations (OPD) in Kuantan Singingi Regency. The population in this study consisted of employees working in the finance/accounting divisions of Regional Apparatus Organizations (OPD) in Kuantan Singingi Regency. The sample comprised 171 respondents, selected using the census (saturated sampling) method. Data were collected through questionnaires measured using a Likert scale. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 20. The independent variables in this study were the effectiveness of Accounting Information System implementation (X1) and employee competence (X2), while the dependent variable was OPD performance (Y). The results of this study indicate that the effectiveness of Accounting Information System implementation has a significant partial effect on OPD performance, as indicated by a significance value of 0.000 < 0.05. Employee competence also has a significant partial effect on OPD performance, with a significance value of 0.000 < 0.05. Furthermore, the effectiveness of Accounting Information System implementation and employee competence simultaneously have a significant effect on OPD performance, with a significance value of 0.000 < 0.05. Keywords: Effectiveness, Accounting Information System, Employee Competence, OPD Performance.
ANALISIS KELAYAKAN USAHA MIKRO, KECIL DAN MENENGAH DALAM MENERAPKAN APLIKASI KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (Studi Kasus Toko Quinn Plastik) rahmi; yul emri yulis; rina andriani
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 2 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i2.6155

Abstract

Abstract. This study aims to determine the feasibility of the micro, small, and medium enterprise (MSME) Toko Quinn Plastik in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The method used in this study is a descriptive comparative method with a qualitative approach. The data used in this study consist of primary data and secondary data. Data collection techniques were conducted through interviews, documentation, and observation. Based on the results of the study, it can be concluded that the financial reporting practices at Toko Quinn Plastik are not fully in accordance with SAK EMKM. Of the nine components examined, only two components were declared compliant, while the other seven components were not. However, based on the analysis of TELOS feasibility factors which include Technical, Economic, Legal, Operational, and Schedule aspects, the implementation of the ipos 5 application as an accounting support system at Toko Quinn Plastik is considered feasible to apply. This indicates that the business has sufficient capability and potential to implement SAK EMKM if supported by an increased understanding and financial report management that is more in accordance with the applicable standards. Keywords: Feasibility, MSMEs, and SAK EMKM
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAH (PSAP) NO. 07 TENTANG AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KABUPATEN KUANTAN SINGINGI nadinda Yurika; Diskhamarzaweny; Yeni Sapridawati
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 2 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i2.6160

Abstract

Penelitian ini menganalisis kesesuaian penilaian, pengungkapan, dan pelaporan aset tetap pada BPKAD Kabupaten Kuantan Singingi dengan PSAP No. 07. Menggunakan metode deskriptif kualitatif, data primer diperoleh dari 6 narasumber dan data sekunder berupa LRA, Neraca, dan CaLK Tahun 2022–2024. Dari 17 kriteria yang diteliti, 14 kriteria sesuai dengan PSAP No. 07, sedangkan 3 kriteria tidak sesuai: penilaian aset tanpa bukti perolehan yang masih estimasi manual, rekonsiliasi aset antar-SKPD yang belum konsisten, serta sistem pelaporan yang belum terintegrasi dengan SIPD. Secara umum, penerapan PSAP No. 07 telah berjalan baik dan mendukung opini WTP selama 14 tahun berturut-turut, meski beberapa aspek masih perlu diperbaiki.
Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen, Disiplin Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Pada Badan Pendapatan Daerah Kabupaten Kuantan Singingi ummifatma; Diskhamarzaweny; Yeni Sapridawati
JURNAL EKONOMI AL-KHITMAH Vol. 8 No. 2 (2026): Jurnal Ekonomi Al-Khitmah
Publisher : Program Studi Akuntansi - Universitas Islam Kuantan Singingi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36378/khitmah.v8i2.6161

Abstract

. Penelitian ini bertujuan untuk menguji Pengaruh Kualitas Sistem Informasi Akuntansi Manajemen, Disiplin Kerja, dan Budaya Organisasi terhadap Kinerja Pegawai pada Badan Pendapatan Daerah Kabupaten Kuantan Singingi. Populasi dalam penelitian ini adalah seluruh pegawai Badan Pendapatan Daerah Kabupaten Kuantan Singingi. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh sampel sebanyak 32 responden. Data penelitian diperoleh melalui penyebaran kuesioner kepada responden. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda. Pengujian hipotesis dilakukan menggunakan uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial kualitas Sistem Informasi Akuntansi Manajemen tidak berpengaruh signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,824 (>0,05). Disiplin kerja juga tidak berpengaruh signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,364 (>0,05). Sementara itu, budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai dengan nilai signifikansi sebesar 0,004 (<0,05). Secara simultan, kualitas Sistem Informasi Akuntansi Manajemen, disiplin kerja, dan budaya organisasi berpengaruh signifikan terhadap kinerja pegawai dengan nilai F hitung sebesar 8,008 dan nilai signifikansi sebesar 0,001 (<0,05). Nilai koefisien determinasi (R²) sebesar 0,462 menunjukkan bahwa 46,2% variasi kinerja pegawai dapat dijelaskan oleh kualitas Sistem Informasi Akuntansi Manajemen, disiplin kerja, dan budaya organisasi, sedangkan sisanya sebesar 53,8% dipengaruhi oleh faktor-faktor lain di luar model penelitian.

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