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All Journal Journal of Economics, Business, & Accountancy Ventura Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Economics, Business, and Government Challenges Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings Perspektif Akuntansi Jurnal Ekonomi Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Akuntansi AKUNESA PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ilmiah Nusantara Jurnal Pengabdian Masyarakat SENSASI Jurnal Publikasi Ekonomi dan Akuntansi
Widoretno, Astrini Aning
Accounting, Economics And Business Faculty, Universitas Pembangunan Nasional “Veteran” Jawa Timur, In-donesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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PENGARUH PENGENDALIAN INTERNAL TERHADAP PENJUALAN PT X Lindawati, Ayu Carolin Ruripratiti; Astrini Aning Widoretno
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 1 (2024): Agustus 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i1.31

Abstract

Pengendalian internal ditetapkan oleh suatu Perusahaan untuk memastikan keamanan aset dan data perusahaan dengan meminimalkan risiko ke tingkat yang dapat diterima, memverifikasi keakuratan data, meningkatkan efisiensi operasional, dan mematuhi peraturan yang telah ditetapkan sebelumnya. Tujuan dari penelitian ini adalah untuk mengetahui: apa pengaruh pengendalian internal terhadap penjualan dan apakah pengendalian internal efektif dalam penjualan Perusahaan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan teknik wawancara. Berdasarkan hasil penelitian dapat diketahui bahwa pengendalian internal terhadap penjualan telah berjalan efektif. Kata kunci: Pengendalian internal, penjualan, efektif
PENGARUH GREEN ACCOUNTING DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI TAHUN 2015-2019 Ika Widya Rahmadhani; Dwi Suhartini; Astrini Aning Widoretno
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.734 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.585

Abstract

This study was conducted to examine and analyze the effect of green accounting and public share ownership on financial performance through CSR disclosure in basic and chemical industry companies in 2015-2019. The population in this study amounted to 79 companies listed on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports and sustainability reports of companies in the basic and chemical industry sectors. The sampling technique used purposive sampling technique and data analysis using SEM PLS with WarpPLS 7.0 software. The results of this study indicate that green accounting has no effect on financial performance, while public share ownership and CSR disclosure have an effect on financial performance. Green accounting and public share ownership do not affect CSR disclosure, then green accounting and public share ownership do not affect financial performance indirectly through CSR disclosure.
Pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa Ihza Pahlevi, Marhaendra; Susilowati, Endah; Widoretno, Astrini Aning
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2572

Abstract

Thel purposel of this relselarch is to telst and provel rellateld to transparelncy, accountability, and community participation relgarding thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. This typel of relselarch is using quantitativel relselarch. Relselarchelrs took thel population from villagel officials, BPD, and relprelselntativels of villagel communitiels in Nganjuk District, Nganjuk Relgelncy. Thel sampling telchniquel useld was random sampling or random sampling. Relselarch telst elquipmelnt using SPSS V26. Thel relsults showeld that transparelncy, accountability, and community participation contributeld to thel managelmelnt of villagel fund allocations in Nganjuk District, Nganjuk Relgelncy. Thus, villagel officials arel ablel to relalizel thel managelmelnt of villagel fund allocations that arel transparelnt, accountablel and participatory in accordancel with applicablel relgulations so that thely can advancel thel villagel and makel financial managelmelnt morel planneld.
Analisis Implementasi Aplikasi IFS (Industrial & Financial System) Dalam Prosedur Pembuatan Dokumen Bukti Pengeluaran Kas Dan Bank (O-15) Di PT Pal Indonesia Arabela Fidelia Masnal Pabadakayo; Astrini Aning Widoretno
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2144

Abstract

This study aims to determine whether the implementation of the IFS application in the procedure for making proof of cash and bank expenditure documents (O-15) is in accordance with the internal control of cash expenditure accounting information system procedures. The author uses a qualitative research method for this research, with data expressed descriptively. The data collection method is done through interviews and observations. This research was conducted directly at PT PAL Indonesia to collect primary data as part of field research. The results showed that the implementation of the IFS application in the procedure for making proof of cash and bank expenditure documents (O-15) of PT PAL Indonesia has been implemented properly.
Analisis Sistem Pengelolaan Proyek Investasi Dengan Dana PMN APBN Di PT Pal Elsaday Rita Vierensa Ambarita; Astrini Aning Widoretno
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2170

Abstract

This study aims to evaluate the suitability of the investment project management system at PT PAL Indonesia with internal control components. This research uses a qualitative approach by describing the data descriptively. Data were collected through interviews and observations as information collection methods. This research was conducted directly at PT PAL Indonesia to collect primary data as part of field research. The results showed that the Investment Project Management System with APBN PMN Funds was in accordance with the internal control components.
Analisis Implementasi Restrukturisasi Utang Dengan Metode Debt To Equity Swap PT Palmars Dela Febrianti; Astrini Aning Widoretno
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2221

Abstract

This study aims to determine whether the implementation of debt restructuring includes specific steps to get out of financial difficulties or not used in debt restructuring procedures with the debt to equity swap method. The research method used by the author in this research is qualitative research, namely data presented in descriptive form. The data collection methods in this research are interviews, observations, checklists and documentation. This research is a field research that aims to obtain primary data from researchers who work directly to PT Palmars as the object of research. The results showed that PT Palmars has implemented procedures in a structured and more specific manner.
Analisis Efektivitas Pengendalian Internal Dengan Penerapan Stock Opname Pada PT Mahameru Centratama Spinning Mills Canaya Fitrahnti Adinda; Astrini Aning Widoretno
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2359

Abstract

Stock opname is crucial for companies because it ensures the accuracy of inventory data, which is the basis for effective inventory management and informed decision-making. This study aims to find out whether the stock taking process allows companies to detect fraud, theft, or recording errors, so that the company's internal control can be said to be effective. The author uses a qualitative descriptive method in this study. The data collection method is carried out through interviews and observations. This research was conducted directly at PT Mahameru Centratama Spinning Mills to analyze the stock taking process on the company's asset inventory. The results of the study show that internal control with the implementation of stock taking at PT Centratama Spinning Mills is appropriate.
AKUNTAN BERJIWA BELA NEGARA (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS PEMBANGUNAN NASIONAL “VETERAN” JAWA TIMUR) Dwi Suhartini; Hero Priono; Astrini Aning Widoretno; Galuh Tiaramurti
BAJ: Behavioral Accounting Journal Vol. 2 No. 2 (2019): July-December 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i2.49

Abstract

The purpose of this study is to analyze the factors that influence the learning process in the undergraduate programn Accounting department of "Veteran" UPN East Java in forming an accountant with the spirit of defending the country. Higher education has a very important role in developing the ability of individuals to be more insightful in science, technology, and the formation of good character. For this reason, effective learning models need to be developed in the campus environment, namely integrated learning models at the level of study programs by optimizing hard skills and soft skills in the learning process. The research method used is qualitative research with a phenomenological approach. The results of this study are there are still factors that can influence the learning process so that it becomes an obstacle in realizing learning outcomes to produce superior graduates with defending the country character. For this reason, in eliminating and reducing academic cheating, it requires learning methods of the Student Teams-Achievement Divisions (STAD) model to optimize hard skills and soft skills in forming a nation-wide accountant.
IMPLEMENTASI APLIKASI “CATATAN KEUANGAN” GUNA MEMBANTU PENCATATAN KEUANGAN UMKM DI DESA MRANGGONLAWANG KABUPATEN PROBOLINGGO Padang Fitria Bintari; Astrini Aning Widoretno
Jurnal Pengabdian Masyarakat SENSASI Vol. 3 No. 01 (2023): Jurnal Pengabdian Masyarakat SENSASI
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/sensasi.v3i01.6

Abstract

Banyaknya pemilik UMKM di Desa Mranggonlawang Kabupaten Probolinggo yang tidak melakukan pencatatan keuangan atas segala transaksi yang terjadi di dalam usahanya menuntut mahasisawa untuk dapat berperan serta dalam memberikan informasi mengenai pentingnya catatan keuangan. Banyaknya pemilik UMKM yang belum mencatat segala transaksi keuangan usahanya dikarenakan kurangnya pengetahuan pemilik UMKM mengenai akuntansi, proses akuntansi yang terbilang sulit, serta anggapan pemilik UMKM bahwa penyusunan laporan keuangan tidaklah penting. Tujuan dari pengabdian ini adalah untuk meningkatkan pengetahuan dan juga keterampilan pemilik UMKM dalam menyusun laporan keuangan dengan memanfaatkan teknologi berupa aplikasi digital yaitu aplikasi “Catatan Keuangan”. Metode yang digunakan adalah dengan dilakukan survei di Desa Mranggonlawang, kemudian kegiatan pengabdian dilanjutkan mengunjungi tempat pemilik UMKM terkait, yang selanjutnya diadakan sesi pelatihan dan juga pendampingan mengenai penggunaan aplikasi “Catatan Keuangan”. Objek yang dipilih oleh penulis adalah pemilik UMKM “Finza Cookies and Cake” yaitu Ibu Arik yang berada di Desa Mranggonlawang Kabupaten Probolinggo. Dari kegiatan sosialisasi dan pendampingan yang dilakukan, pemilik UMKM “Finza Cookies and Cake” memberikan respon yang baik mengenai kegiatan ini, beliau mengaku merasa terbantu dan terus menggunakan aplikasi ini disetiap kegiatan usahanya seperti halnya pembelian bahan dan juga penjualan produk kue kering beliau. Beliau juga merasa bahwa penggunaan aplikasi ini sangatlah mudah karena hanya membutuhkan perangkat digital serta laba yang diperoleh langsung terlihat dengan jelas.
Factors That Influence The Acceptance of Going Concern Audit Opinion on Manufacture Companies Astrini Aning Widoretno
Journal of Economics, Business, and Government Challenges Vol. 2 No. 01 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.64

Abstract

Audit opinion on a financial report is needed by users of financial statements, both external and internal parties. Users of these financial statements need opinions from independent auditors as collateral for the reliability of the information presented in the financial statements. The auditor is also obligated to evaluate wether there are doubts about the going concern of the company. The opinion about the going concern auditor’s dounts is called the going concern audit opinion. This study aims to determinde the effect of bankruptcy probability, audit lag, and company size on the acceptance of going concern audit opinion. It tested the hypotheses using the logistic regression method. The results of this study indicate that the probability of banckruptcy has a negative effect while audit lag and company size do not addect the issuance of going concern audit opinion.
Co-Authors Agatha, Sherina Natasya Agcristina Collia Agata Agung Mustika Rizki, Agung Mustika Agustinus Nicholas Tobing Al Gamar, Moh. Frisal Anggraini Puspita Sari Apriyani, Miya Wahyu Arabela Fidelia Masnal Pabadakayo Ardiansyah, Richard Danang Azmiyanti, Rizdina Brian Audika Cahyarani, Nezza Putri Ilham Canaya Fitrahnti Adinda Dela Febrianti Diva Sarvasti, Laily Dwi Aprilisanda, Invony Dwi Suhartini Dwi Suhartini Elok Oktavia Widhawati Elovani, Yunike Christie Elsaday Rita Vierensa Ambarita Endah Susilowati Endang Sholihatin Erwin Kusumastuti Fahriza, Taris Anggie Fajar Nugroho Firza Prima Aditiawan Fridayanti, Devi Galuh Tiaramurti Galuh Tiaramurti Galuh Tiaramurti Hero Priono Hero Priono Hero Priono Ihza Pahlevi, Marhaendra Ika Korika Swasti Ika Widya Rahmadhani Invony Dwi Aprilisanda Invony Dwi Aprilisanda Istiqomah Agustin Khoirul Amar, Muhammad Korika Swasti, Ika Kusumastuti, Erwin Leksono, Bagus Budi Bowo Leksono, Sukmayudha Novadi Lindawati, Ayu Carolin Ruripratiti Marhaendra Ihza Pahlevi Maushufi, Nadhira Nuril Muhammad Irhas Effendi, Muhammad Irhas Nanang Haryono Padang Fitria Bintari Puspitasari, Alifia Putri Putri, Dian Oktaviana Rizdina Azmiyanti Roziana Febrianita Sabrina, Marthaza Saenggo, Alexandra Theresia Pureheart Saragih, Hero Rexy Siagian, Margareth Hasian Siburian, Batara Effenberg Abigael Marulitua Sinaga, Rony Arjuna Sonia Nur Amalia Sukmayudha Novadi Leksono Tituk Diah Widajantie Tranggono - Vindi Pronika Sytia Putri Wenny Berlyana Cahya Ningrum Zaisabilla, Clarissa Dyah