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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi, Manajemen dan Bisnis Digital JAB (Jurnal Akuntansi dan Bisnis) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Management, Economic, and Accounting
Dini, Maya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PERAN DAN DAMPAK AUTOMATIC EXCHANGE OF INFORMATION Nugraheni, Agustina Prativi; Sitoresmi, Mumpuni Wahyudiarti; Dini, Maya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3065

Abstract

Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi ini menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel yang telah dipublikasikan sebelumnya. Hasil tinjauan literatur menunjukkan bahwa implementasi AEoI telah memberikan dampak dalam mengurangi celah perpajakan global. Pertukaran informasi otomatis antara negara-negara yang terlibat membantu mengungkapkan aset dan pendapatan yang disembunyikan secara ilegal di luar negeri, sehingga meningkatkan kepatuhan dan penegakan hukum perpajakan. Penelitian ini memberikan pemahaman tentang peran penting AEoI dalam membantu negara-negara memerangi praktik penghindaran pajak. Implikasinya adalah pentingnya kerjasama internasional dalam mengatasi tantangan perpajakan global dan perlunya upaya yang berkelanjutan untuk meningkatkan efektivitas dan cakupan AEoI.
ANALISIS PENGENDALIAN INTERNAL SISTEM PENGGAJIAN MENGGUNAKAN PENDEKATAN COSO PADA CV XYZ Fajarsari, Ike Meilani; Dini, Maya
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2022): Edisi Juni 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v8i1.520

Abstract

Employees are human resources (HR) that are very important in a company. In realizing the mission and vision of a company, the company can utilize its human resources as optimally as possible, in order to provide added value for the company. Problems regarding the payroll system also occur in CV XYZ, the payroll internal control system is still not controlled. Preventive efforts in the evaluation process prevent fraud by developing an internal control system with COSO. The research method used is descriptive qualitative method. Collecting data by interview and collection of documentation. Internal control using COSO includes the control environment, risk assessment, control activities, information and communication, and monitoring. We recommend that COSO control can be applied to the company, it aims as a company evaluation of the employee payroll system that has an impact on employee productivity.Keywords: COSO, payroll system, employees, internal control.
STUDI KOMPARATIF TINGKAT PRODUKTIVITAS PRODI AKUNTANSI DI INDONESIA PADA KEGIATAN PENELITIAN, PENGABDIAN KEPADA MASYARAKAT DAN PUBLIKASI BERBASIS DATA SINTA Dini, Maya; Ikraam, Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.829

Abstract

In the industrial era 4.0, Accounting Study Programs in Indonesia face challenges in the form of increasingly fierce competition. The key word for winning the competition is competitiveness, both at the local, regional, national and international levels. Competitiveness can be measured from the performance of lecturers in carrying out research activities, community service (hereinafter referred to as service) and publications. In this regard, there is a need for research results that measure competitiveness at the study program level, one of which is measured through the level of lecturer productivity. Not only calculating productivity, this research also conducted a comparative analysis of accounting study programs at PTN with PTS and accounting study programs in Java and outside Java. Therefore, it is very important to carry out this research so that it can become a reference document in revealing the productivity of accounting study program lecturers and seeing the comparison between PTNs and PTSs as well as between Java and outside Java. This research has three objectives: First, to determine the level of productivity of the accounting study program in producing research, service and publications. Second, to analyze whether there are differences in productivity levels between accounting study programs at PTN and PTS. Third, to analyze whether there are differences in productivity levels between accounting study programs in Java and outside Java. The research method uses a quantitative approach which processes secondary data using independent sample test analysis using SPSS 21 software. Keywords: Comparative; Productivity; Research; Community Service, Publication
Asset Management Planning To Optimize Fixed Assets In The Printing Business Cv. Nusantara Kreasi Fajarhya, Bagus; Ikraam, Ikraam; Dini, Maya
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.749

Abstract

Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management planning can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented, machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity, this study also adapts the principles of ISO 55000 on a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for compiling more focused and efficient planning steps.
The Influence Of Perceptions And The Level Of Readiness Of Micro, Small And Medium Enterprises (UMKM) On The Implementation Of Sak Emkm In UMKM In Sako Sub-District, Palembang City Yani, Putri Angga; Dini, Maya; Ikraam, Ikraam
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8792

Abstract

This study aims to examine the extent to which the perception and readiness of MSME (Micro, Small, and Medium Enterprises) actors influence the implementation of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities). The focus of this research is on MSME actors in Sako District, Palembang City. The data used in this study are primary data collected directly from respondents through questionnaires. The sample size consists of 320 respondents, determined using the Isaac and Michael table with a probability sampling approach. This quantitative research method is used to test hypotheses based on the data collected. Data analysis was conducted both partially and simultaneously. The results of the multiple linear regression test show that the variables of MSME Actors' Perception (X1) and Readiness Level (X2) have a positive influence on the Implementation of SAK EMKM (Y).
The Influence Of Soft Skills, Hard Skills, Self-Efficacy, And Motivation Of Accounting Students On Student Work Readiness In The Era Of The Industrial Revolution 4.0 Royani, Syara Syalbiah; Ningsih, Endang Kusdiah; Dini, Maya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8793

Abstract

The purpose of this research is to determine and analyze the influence of soft skills, hard skills, self-efficacy, and motivation on the job readiness of students, both simultaneously and partially, in facing the workforce. The population of this study consists of 1,613 students, calculated using the Slovin formula with a 5% margin of error, resulting in 323 respondents from the accounting study program from the 2021 to 2023 cohorts. The method used is multiple linear regression analysis with the help of SPSS 22 testing tools. The data instruments used for testing are validity and reliability tests, with data analysis employing classical assumption tests. The research findings reveal that simultaneously, the variables of Soft Skills, Hard Skills, Self-Efficacy, and Motivation significantly affect the job readiness of accounting students in the Era of the Industrial Revolution 4.0.
Planning The Preparation Of Financial Statements Based On Sak Indonesia For Emkm In The Cake Business (Case Study On Jhonykwe) Amelia, Siska; Vegirawati, Titin; Dini, Maya
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.8795

Abstract

Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) are prepared as a guideline so that small to medium-scale business actors can more easily prepare financial reports that meet standards. The main objective is to simplify the process of recording and reporting finances for MSMEs. Jhonykwe is one example of a home business engaged in the industrial sector, and this study focuses on how the accounting recording process and the preparation of its financial reports are carried out based on the provisions of SAK EMKM. This study uses a qualitative method with a descriptive approach, where data is collected through interviews, observations, and documentation from primary and secondary sources. Based on findings in the field, financial recording in Jhonykwe is still limited to cash inflow and outflow records and profit and loss reports, and has not fully followed the standards set out in SAK EMKM. This condition is caused by a lack of understanding of the preparation of financial reports and limitations in terms of human resources.
PENGARUH MEDIA SOSIAL TERHADAP BISNIS ONLINE Erista, Monica; Pandriadi, Pandriadi; Dini, Maya
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.535

Abstract

This research aims to determine the influence of social media on growth, marketing and customer interactions in online businesses. By using social media points, businesses can increase brand awareness and encourage wider customer conversations. Interactive functions such as Instagram, Facebook, and TikTok can also be used wisely to deliver product messages in a visual and inspiring manner and increase customer support who like to support business products. Social media has also faced important challenges since then, where content management is relevant and flexible and attention is paid to heritage by the public. Even though the potential for online business based on social media is enormous, it is actually important to develop the right strategy to maximize its benefits in increasing the business effectively. Kata kunci: social media, online business, digital marketing, interaction between customers, marketing strategy.
PENGARUH EFEKTIVITAS LAYANAN DAN TRANSACTION SECURITY TERHADAP PENGGUNAAN APLIKASI DANA Wijaya, Andini; Pandriadi, Pandriadi; Dini, Maya
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.536

Abstract

The research aims to determine the influence of service effectiveness factors and transaction security factors on the use of the DANA application. The Likert scale is used to base quantitative research by determining respondents adopting the purposive sampling method. The research uses service effectiveness and transaction security as independent variables and use of the DANA application as a dependent variable. The testing method is multiple regression analysis. In partial results, it was found that the variables Service Effectiveness (X1) and Transaction Security (X2) had a positive and significant effect on the DANA Application Usage variable (Y).Keywords : E-wallet DANA, transaction security; service effectiveness; online transaction; cybercrime.
MANAJEMEN ASET SEBAGAI UPAYA MENGOPTIMALISASI ASET TETAP PADA USAHA PERCETAKAN CV. NUSANTARA KREASI BERDASARKAN ISO 55000: ASSET MANAGEMENT HOW TO OPTIMIZE FIXED ASSETS Fajarhya, Bagus; Ikraam, Ikraam; Dini, Maya
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.557

Abstract

Effective fixed asset management is an important element in supporting operational efficiency and sustainability, especially for small businesses such as printing. This study aims to analyze how asset management can optimize the utilization of fixed assets at CV. Nusantara Kreasi, a printing business in Palembang City. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of the company's operational processes and asset conditions. The results of the study indicate that fixed asset management at CV. Nusantara Kreasi has been carried out simply and has not been systematically documented. Machine maintenance is carried out periodically by the production team but not based on a structured schedule. However, there is awareness from the owner of the importance of maintaining asset conditions to support business productivity. This study also adapts the principles of ISO 55000 in a small business scale, such as value realization, assurance of capability, and lifecycle approach as a basis for developing more targeted and efficient planning steps.
Co-Authors Agustina Prativi Nugraheni Erista, Monica Fajarhya, Bagus Fajarsari, Ike Meilani Ikraam, Ikraam Ningsih, Endang Kusdiah Pandriadi Pandriadi Royani, Syara Syalbiah Siska Amelia, Siska Sitoresmi, Mumpuni Wahyudiarti vegirawati, titin Wijaya, Andini Yani, Putri Angga