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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ekonomi, Manajemen, Akuntansi
Nur Azizah
Politeknik Mercusuar Indonesia
Economics, Econometrics & Finance Social Sciences

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Peran Moderasi Kepemilikan Institusional dalam Pengaruh Koneksi Politik Terhadap Kualitas Audit Novita Dwi Damayanti; Nur Azizah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.11185

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara koneksi politik terhadap kualitas audit dan peran kepemilikan institusional sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini menggunakan 117 perusahaan pertambangan selama tahun 2020-2022. Hasil studi menunjukkan bahwa kualitas audit tidak dipengaruhi oleh koneksi politik. Namun, Perusahaan yang terkoneksi politik dengan kepemilikan saham insitusi memiliki kualitas audit yang baik.
Sistem Informasi Akuntansi Penerimaan Kas Pada Usaha Mikro Kecil Menengah (UMKM) Berbasis Business Process Modelling And Notation Nur Azizah; Novita Dwi Damayanti; Sugianto Sugianto
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.11186

Abstract

UMKM Halwa Indo Raya Jombang merupakan usaha pengolahan buah salak yang masih menggunakan sistem pencatatan penerimaan kas secara manual tanpa pemisahan tugas yang jelas. Permasalahan ini menimbulkan risiko kesalahan pencatatan dan ketidakakuratan laporan keuangan. Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penerimaan kas yang diterapkan serta merancang sistem baru menggunakan pendekatan Business Process Modelling and Notation (BPMN). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem yang dirancang dengan BPMN mampu memperjelas alur pencatatan, memisahkan antara kas yang telah diterima dan piutang, serta menyajikan laporan keuangan yang lebih akurat dan sesuai dengan SAK EMKM. Flowchart sistem membantu memperkuat pengendalian internal dan meningkatkan efisiensi operasional. Penelitian ini menekankan pentingnya penerapan sistem pencatatan terstruktur bagi UMKM untuk mendukung keberlanjutan dan profesionalisme usaha.
Analisis Penerapan Sistem Informasi Akuntansi Berbasis Website dalam Pengelolaan Keuangan pada Perusahaan Manufaktur Nur Azizah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2545

Abstract

This study aims to analyze the implementation of a web-based Accounting Information System (AIS) in financial management at a manufacturing company, with a case study at PT Hamifaro Jaya Lestari. The background of this research is based on the company’s initial condition which still relied on manual bookkeeping and spreadsheet assistance, resulting in several problems such as recording errors, data duplication, delays in financial reporting, limited access to financial information, and weak internal control. These conditions affected the effectiveness of cash flow monitoring and managerial decision-making processes.The research employed a qualitative method with a case study approach. Data collection techniques included in-depth interviews, direct observation of business processes, and documentation of financial records to obtain comprehensive and contextual data regarding conditions before and after system implementation. The analysis focused on cash receipt processes, cash disbursement procedures, financial report preparation, and internal control evaluation based on the COSO framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring.The results indicate that the implementation of a web-based AIS improves the accuracy and consistency of transaction recording, accelerates automated financial reporting, provides real-time financial information, and enhances transparency and accountability of financial data. In addition, the system increases operational efficiency through data integration across departments, reduces dependence on manual processes, and strengthens internal control through user access restrictions and audit trail features. Functional testing shows that the cash receipt, cash disbursement, reporting, and user management modules operate according to business needs. Therefore, a web-based AIS is considered an effective and feasible solution for improving financial management quality and supporting faster and more accurate managerial decision making
APPLICATION OF FULL COSTING METHOD FOR PRODUCTION COST DETERMINATION IN CULINARY MSMES Nur Azizah
COMPETITIVE Vol 10 No 2 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/y80d3d29

Abstract

Accurate cost of production information is essential for determining appropriate selling prices and supporting Accurate production cost information is essential for determining appropriate selling prices and supporting managerial decision-making in Micro, Small, and Medium Enterprises (MSMEs). However, many culinary MSMEs still apply simplified costing practices by considering only direct costs and excluding manufacturing overhead, resulting in inaccurate production cost calculations. This study aims to analyze the application of the Full Costing method in determining production costs in a culinary MSME. A qualitative case study approach was employed, with data collected through observation, interviews, and documentation. The findings show that the enterprise initially calculated production costs based only on direct materials, direct labor, and gas expenses, while excluding electricity, water, equipment depreciation, and indirect material costs. After applying the Full Costing method, the total production cost increased from IDR 2,244,000 to IDR 2,669,000, representing an increase of approximately 18.9%. Consequently, the unit production cost increased from IDR 7,500 to IDR 9,000 per unit. The increase was mainly caused by the inclusion of previously unallocated manufacturing overhead costs. These findings demonstrate that the Full Costing method provides a more comprehensive basis for production cost determination and supports more accurate pricing decisions, cost control, and managerial planning. This study provides practical insights into improving cost information systems in culinary MSMEs.
Co-Authors Novita Dwi Damayanti Sugianto Sugianto