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Wulan Trifina, Butet
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN MASJID AL-QADAR BALIKPAPAN BARAT BERDASARKAN ISAK NO.35 Amalia, Cinta; Miswaty, Miswaty; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.478

Abstract

Cinta Amalia (2023). Penerapan Laporan Keuangan Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat, Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Balikpapan. Penelitian ini bertujuan untuk mengetahui pencatatan Laporan Keuangan Pesantren Berdasarkan ISAK 35 pada Masjid Al-Qadar Balikpapan Barat. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif deskriptif. Teknik pengumpulan data diperoleh melalui observasi, wawancara dan dokumentasi. Data yang diperoleh yaitu data sekunder dan data primer.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS DALAM PENGENDALIAN INTERNAL PERUSAHAAN Reifina Dastia Putri, Dilla; Atmojo, Purwo; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.479

Abstract

The purpose of this research is to determine the implementation of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi and the effectiveness of the internal control system for cash receipt procedures from cash sales implemented at Puan Kopi. The data used is an interview source from Puan Kopi. The data analysis method uses interviews and observations with the owner of Puan Kopi in Balikpapan City. The results of the analysis show that the product operational standards (SOP) for sales and cash receipts have been prepared in detail and are sufficient to support the implementation of cash receipts from cash sales.
Pengaruh Return On Assets, Debt To Equity Ratio Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Industri Batubara Yang Terdaftar Di Bursa Efek Indonesia Masmumah Sarmillah, Nur; Saraswati, Wiwik; Wulan Trifina, Butet
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.720

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Debt to Equity Ratio (DER), and Sales Growth (SG) on Earnings Management in selected companies. The findings indicate that ROA has a significant negative effect on Earnings Management, suggesting that companies with higher financial performance tend to reduce earnings manipulation due to increased investor trust in transparent financial reporting. In contrast, DER shows no significant effect, implying that changes in capital structure or leverage levels do not significantly impact earnings management practices. Meanwhile, SG has a significant positive effect, indicating that companies with higher sales growth are more likely to engage in earnings management, potentially to maintain a positive corporate image and attract investors. Overall, the regression model explains 35.1% of the variation in Earnings Management, demonstrating that financial performance factors, particularly ROA and SG, play a crucial role in shaping earnings management practices. The model is statistically significant, as indicated by the F-statistic with a high level of significance.
Co-Authors Amalia, Cinta Atmojo, purwo Masmumah Sarmillah, Nur Miswaty, Miswaty Reifina Dastia Putri, Dilla Wiwik Saraswati, Wiwik